What stamps should be put on cash documents. Stamp “canceled” on annexes to expense report
How to arrange the purchase of goods (works, services) through accountable person. What documents should an employee attach. The stamp is “canceled” on the annexes to the expense report.
Question:The accountable person submits to the accounting department an advance report with cash receipts (office supplies, representative purchases, medical examinations are purchased). Do I need to put the stamp “Redeemed” on each cashier’s receipt, BSO receipt attached to the advance report, a number?
Answer:No, there is currently no such requirement in the law. Neither the Methodological Instructions approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n, nor Bank of Russia Ordinance No. 3210-U dated March 11, 2014, nor any other regulatory acts oblige to put the stamp “canceled” on the annexes to the expense report.
Justification
How to register the purchase of goods (works, services) through an accountable person
How to check expense report
Upon receipt of the expense report, fill in the receipt (the tear-off part of the report) and transfer it to the employee. It is needed to confirm that the report has been accepted for verification. And the check is as follows.
Firstly, control the targeted spending of money. To do this, look at what goals the employee received money from the organization. These data are indicated in the document, which served as the basis for the issuance of accountable amounts. For example, in an expense cash warrant, order, statement, etc. Then compare the goal with the result according to the documents that the employee attached to his report. If they match, then the money was used for its intended purpose.
Secondly, make sure there are supporting documents that confirm the costs, and also check the correctness of their execution and calculation of the amounts.
If an employee paid in cash, a cash receipt, receipt for a cash receipt order, or a form can be a confirmation of expenses strict reporting. And when paying by credit card - the originals of slips, receipts of electronic ATMs and terminals. Amounts spent by the employee according to the report must correspond to the amounts indicated in the payment documents.
Situation: Is it possible to accept as a confirmation of the expenses of the accountable person only a receipt for a cash receipt order (without a CCP check)
Yes you can.
An employee can attach a receipt to the cash receipt order issued by the counterparty to the expense report (without the CCP check). Such a document also confirms that the employee incurred cash expenses.
Tax inspectors often require that the cash receipt be attached to the expense report as the main justification document (see, for example, letter of the Department of the Ministry of Taxation of Russia for Moscow of 08.08.2003 No. 29-12 / 44158). But this requirement is not confirmed by law. A cash warrant of form No. KO-1 is one of the forms of primary accounting documentation. Therefore, a receipt issued to him is the same justification document as a cash receipt. This conclusion is also confirmed by the arbitration practice (see, for example, FAS Resolution of the Moscow District dated December 9, 2005 No. KA-A40 / 12227-05).
What documents should an employee attach
In addition to payment documents, the employee must attach documents confirming the purchase to the expense report. For example, it can be commodity checks, invoices, acts of work performed (services rendered), etc.
Is it possible to accept an employee’s advance report on the purchase of materials if only a sales receipt or waybill is attached to it (without a cash receipt). An employee bought materials from a UTII payer or an entrepreneur with a patent
Suppose an employee has attached to the expense report only a sales receipt or invoice without a CCP receipt. You can accept the costs if the seller pays UTII or if he is an entrepreneur on the patent system.
UTII payers and entrepreneurs with patents until July 1, 2018 have the right not to apply CCV. Instead of cash receipts, they give customers receipts, receipts or other documents that confirm the sale of the goods. Mandatory details of documents in return for KKT checks:
- name, serial number and date of issue of the document;
- name of the organization (full name of the entrepreneur), TIN;
- name and quantity of paid goods (works, services);
- payment amount;
- position, surname and initials of the seller, his personal signature.
This is provided for in paragraph 2.1 of Article 2 of the Law of May 22, 2003 No. 54-FZ and Article 7 of the Law of July 3, 2016 No. 290-FZ.
If the sales receipt or waybill has all this data, the expense report can be accepted. The organization is entitled to take such expenses into account when calculating income tax or simplified tax. Otherwise, the cost of materials cannot be recognized as expenses. This is stated in the letters of the Ministry of Finance dated 01.19.2010 No. 03-03-06 / 4/2, dated 11.11.2009 No. 03-01-15 / 10-499, dated October 22, 2009 No. 03-01-15 / 9-470 .
What documents confirm the purchase in the online store, if the employee paid for the goods with a card
Suppose an employee bought something for a company in an online store. He paid for his purchase by credit card. Then let him attach the check and bank statement to the expense report.
Regular stores and Internet sites give the same documents when buying. Including the buyer will receive a check - cash or merchandise. Additionally, it is better to confirm the expenses with an extract from the bank account of the employee. This follows from the instructions of the Central Bank of 03.11.2014 No. 3210-U.
How to check a cash receipt
Starting July 1, 2017, sellers are required to apply online CCP. The list of required details that should now be on the check, see the table. For employees who travel on business and receive money for a report, give instructions on how to check cash receipts.
Situation: Is it possible to accept an employee’s advance report on the acquisition of materials if only a cash receipt is attached to it (without a sales receipt, invoice)
Yes you can.
But for this it is necessary to independently draw up an additional document confirming the receipt of values \u200b\u200b(see, for example, the resolution of the Federal Antimonopoly Service of the West Siberian District of February 25, 2004 No. F04 / 953-206 / A45-2004).
For example, upon receipt of materials, it is possible to draw up an act on acceptance of materials in the form approved by the head of the organization, for example, in form No. M-7 (part 4 of article 9 of the Law of December 6, 2011 No. 402-FZ, resolution of the State Statistics Committee of October 30, 1997 No. 71a).
It is necessary to draw up such a document, since the cash receipt only confirms the amount that the employee spent. On its basis, it is impossible to accept the values \u200b\u200bacquired through an employee for accounting. Cashier's check does not contain such a mandatory requisite of the primary document as the signatures of the responsible persons (part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ,).
What documents need to be attached to the expense report if an accountable employee acquires material assets in the market from an individual
Having bought property from a person, draw up a document, the form of which is developed independently. Indeed, unlike a purchase from an organization or an entrepreneur for a situation when a thing is purchased from a person, there are no unified forms. Such a document may be, for example,
How to issue credit and debit cash orders?
In the order of referencecash operations in Russian Federation it is indicated that cash and debit cash warrants or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are canceled by a stamp or the inscription "Paid" with the date (day, month, year). The bank told us that the “Redeemed” stamp is placed on the expenditure orders, the “Paid” stamp on the payroll, and the “Received” stamp on the receipt warrant.
Is it so? Is it possible to stamp “Redeemed” on all documents? If it is necessary to put a stamp on the attached documents, is it necessary to put a stamp on separate expense orders, for example, for issuing money under a report? Our organization is located on the USN.
Order of conduct cash operations in the Russian Federation was approved in accordance with the Law of the Russian Federation of September 25, 1992 No. 3537-1 “On the monetary system of the Russian Federation”.
According to Art. 15 of this Law, the Bank of Russia (CBR) was entrusted with the determination of the procedure cash operations.
Currently, this Law does not apply, but a similar norm is contained in Art. 34 of the Federal Law of the Russian Federation of July 10, 2002 No. 86-FZ “On Central Bank Of the Russian Federation (Bank of Russia) ": in order to organize cash on the territory of the Russian Federation monetary circulation the Bank of Russia is charged with determining the conduct ofcash operations .
In accordance with paragraphs 13, 14 of the Procedure cash operations cash reception by cash desks of enterprises is made cash receipt orderssigned by the chief accountant or a person authorized by the written order of the head of the enterprise.
On receiving money issued cash receipt receipt signed by the chief accountant or the person authorized for this, and the cashier, certified by the seal (stamp) of the cashier or a print of a cash register.
Cash withdrawal from company cash desks is produced or properly designed other documents (payroll (settlement and payment), applications for the issuance of money, accounts, etc.) with overlay on these stamp documents with the details of the expense cash warrant. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or authorized persons.
Remuneration of labor, payment of benefits for social insurance and scholarships are made by the cashier on the pay (settlement and payment) statements without drawing up an expenditure cash warrant for each recipient.
On the cover (title) sheet of the payment (settlement and payment) statement, a permissive inscription is made on the issue of money signed by the head and chief accountant of the enterprise or persons authorized for this.
In a similar manner, one-time issuance of money for wages (when taking leave, sickness, etc.), as well as the issue of deposited amounts and money under the report on expenses related to business trips, to several persons can be processed.
One-time issuance of money for wages to individuals is made, as a rule, on account cash warrants (paragraph 17 of the Procedure cash operations).
According to paragraph 20 of the Procedure cash operations credit and debit cash warrants or documents replacing them immediately after receiving or issuing money on them they are signed by the cashier, and documents attached to them are canceled by a stamp or the inscription "Paid" indicating the date (day, month, year).
Thus, cash and receipt cash warrants are signed by the cashier, it is not necessary to put the “Paid” stamp on them.
On documents attached to credit and debit cash warrants (statements, accounts, power of attorney for the issue of money, receipts for receipt orders, etc.), the stamp "Paid" is put on a mandatory basis.
In practice, organizations put the stamp “Paid” both on documents attached to cash orders and on cash orders themselves, which is not a violation, as the Procedure cash operations does not contain a ban on the cancellation of credit and debit cash orders with the stamp “Paid”.
The bank that gave you the clarification could be guided by clause 2.21 of the Regulation on documents and document circulation in accounting approved by the Ministry of Finance of the USSR dated July 27, 1983 No. 105, according to which all documents attached to incoming and outgoing cash orders, as well as documents that served basis for accrual salary, are subject to obligatory cancellation by a stamp or inscription by hand “Received” or “Paid” indicating the date (day, month, year).
But, as already noted, the function of determining the order of reference cash operations assigned to the Central Bank of the Russian Federation, therefore, it should be guided by the Procedure for maintaining cash operations in the Russian Federation, and not a document of the Ministry of Finance of the USSR.
Want to know more? ..
Is it necessary until 06/01/2014. in the receipt cash orders to put the stamp “Received”, and in the expenditure cash orders - “Issued”? And what is the order - after 06/01/2014.?
But on consumable documents, the cashier’s stamp is not needed at all, since Regulation No. 373-P does not require this.
From 06/01/2014, Bank of Russia instructions dated March 11, 2014 No. 3210-U are valid. Clause 4.4 of clause 5.1 of Instructions No. 3210-U). That is, the cashier can be issued a stamp whose details are at the level of normative act unambiguously not defined. This can be either a “Paid” stamp or a “Received” stamp.
As for the CSC, then, as in the first case, affixing a stamp (seal) on the document is not provided for by the Guidelines. Therefore, the stamp is not stamped in the consumable.
The rationale for this position is given below in the materials of the General Accountant System
Incoming Cash Order
When you receive money at the cash desk, you need to issue a cash receipt order in the form No. KO-1 (). This document is executed in one copy.
The receipt cash order form consists of two parts: the direct cash receipt order and the tear-off part - the receipt. Issue the receipt to the person who contributed the money.
In the receipt warrant and the receipt for it, on the line “Basis”, indicate the content of the business transaction. For example, “payment under contract No. 123 of September 12, 2014.” In the line “Including” indicate the amount of VAT in numbers or write “Without VAT”. In the line “Appendix”, list the documents attached to the cash register order.
The receipt cash order must be signed by the chief accountant or accountant, and in their absence - by the head of the organization (entrepreneur), cashier. Based on the administrative document, the obligation to sign cash documents for an accountant may be assigned to another employee of the organization. The candidacy of the authorized employee is agreed with the chief accountant (if available). If the head (entrepreneur) conducts cash transactions and draws up documents personally, then cash documents are signed by him.
Account cash warrant
Issue money from the cash register with a cash register warrant in the form No. KO-2 (). This document is compiled in one copy.
If the money is given to the employee for a report, then draw up an expenditure cash warrant based on his written application drawn up in any form. Accept the application only if it is signed by the head and there is an entry in it:
- the amount of cash issued under the report;
- the time period for which cash is issued;
- signature of the head;
- date.
Corrections to cash documents cannot be made (paragraph 4.7 of the Bank of Russia instructions dated March 11, 2014 No. 3210-U).
Documents | Do I need a print | Base |
Financial documents | ||
Documents for accounting cash transactions |
Required: - on the last page of the cash book (resolution of the Goskomstat of Russia dated August 18, 1998 No. 88, Methodical instructions approved); - on a receipt for an incoming cash order (form KO-1), which is transferred to the depositor (paragraph 5 of clause 5.1 of Bank of Russia Ordinance No. 3210-U dated March 11, 2014); - in settlement payroll (form T-49), payroll (form T-53) - if the entry “deposited” is not affixed to the surnames and initials of employees who were not given money (para. 3 p. 6.5 of the Bank of Russia Ordinance No. 11 dated March 11, 2014 3210-U) |
Unified forms of primary accounting documentation for the accounting of cash transactions, approved by resolutions of the Goskomstat of Russia dated August 18, 1998 No. 88, dated January 5, 2004 No. 1, and by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173н |
Optional: on all other documents. In particular, on an account cash warrant (form KO-2) * and in the book of accounting accepted and issued by the cashier money (form KO-5) |
Situation:How to put a seal (stamp) on a cash receipt order. The answer to this question depends on who the buyer of the goods is.
Place the seal on the part of the form marked with the letters “M.P.” so that its print is located on the receipt.
The receipt cash order form consists of two parts: the direct cash receipt order and the tear-off part - the receipt. There are no special rules on the location of the print (for example, 60% of the print on the receipt, and 40% on the receipt). Therefore, place the seal on the part of the form marked with the letters “M.P.” Given that this attribute is located on the receipt, the seal must be on it. Such a conclusion can be made on the basis of the decision of the Goskomstat of Russia dated August 18, 1998 No. 88.
The composition of details to be placed on the seal (stamp) of the cashier is also not established. Previously, normative acts were adopted that regulated this issue, but now they have been canceled (see, for example, Moscow Mayor’s order of August 25, 1998 No. 843-RM). Clause 6 of this document sets out a list of details that were previously mandatory:
- full name of the organization in Russian with an indication of the legal form;
- location;
- primary state registration number.
Now this list has been canceled (Decree of the Government of Moscow of February 8, 2005 No. 65-PP), but it is advisable to publish this information in print. Usually the cashier does not use the main seal of the organization, but the seal for documents or the cashier. Therefore, such seals make the corresponding inscription “For documents”, “Cashier” or “For cash documents”, etc. (Clause 6.2 of the order of the Moscow Mayor of August 25, 1998 No. 843-RM).
Elena Popova
Article:Stamps on primary documents
In what cases is the stamp “Redeemed” stamped on the primary accounting documents?
Such a stamp can be used when registering cash transactions.
The procedure for conducting cash transactions legal entities regulated by Bank of Russia Ordinance dated March 11, 2014 No. 3210-U. Clause 4.4 of Instructions No. 3210-U stipulates that the cashier is supplied with a seal or a stamp that contains details confirming the cash transaction. So, when accepting money, the cashier signs an incoming cash warrant, affixes a stamp (stamp) on his receipt and issues this receipt to the cash depositor (paragraph 5.1 of Directive No. 3210-U).
Thus, a cashier can be issued a stamp whose details at the level of a normative act are not clearly defined.
In my opinion, this can be either the “Paid” stamp or the “Redeemed” stamp.
The “Redeemed” stamp is mentioned in clause 4.5 of the Standard Rules for the Operation of Cash Register Machines when Performing Cash Payments with the Population, Approved by the Ministry of Finance of Russia on August 30, 1993 No. 104 (apply in so far as it does not contradict the Federal Law of May 22, 2003 No. 54-FZ). Moreover, from the text of paragraph 4.3 of the Model Rules, we can conclude that such a stamp is affixed to unused cash receipts.
Article:Registration of a cash receipt order
How to draw up a FFP: whether to stamp it, cut off or not a receipt for this document
Neither the Instructions for filling out the PKO form approved by the Decree of the State Statistics Committee of Russia No. 88 dated August 18, 1998, or the Regulation on the Procedure for Cash Operations with Banknotes and Coin of the Bank of Russia on the Territory of the Russian Federation, approved by the Central Bank of the Russian Federation, require certification of the organization’s round seal. October 12, 2011 No. 373-P.
In accordance with these documents, a cashier’s stamp is sufficient for FFP.
However, in reality, the absence of round stamps can lead to disputes, as evidenced by arbitration practice, for example, the resolution of the Federal Antimonopoly Service of the East Siberian District of January 22, 2009 No. А33-11360 / 07-Ф02-7117 / 08.
Therefore, many organizations prefer that receipts for FFPs be certified with a round seal. Then next to it you need to put the stamp of the cashier "Paid" or "Accepted."
The receipt must be torn off and given to the person who contributes the proceeds from CCP to the organization’s cash desk. This can be a senior cashier, cashier-operator or another person who provides travel services (paragraph 3.2 of the Regulation on the procedure for conducting cash transactions).
At the person who hands over the money to the cash register, the receipt is kept as evidence that he has handed over all the proceeds.
According to the legislation of the Russian Federation, enterprises and organizations are required to keep records of all business operations. To solve this problem are used source documents. Confirmation of the fact of cash transactions in the cash node of the enterprise is also carried out using primary documents.
Consider the main types of cash documents (hereinafter CD) and which obligatory details they can and should contain.
Types depending on the nature of operations:
- incoming;
- consumables;
- accounting registers containing registration and generalized information from the primary records listed above.
On the legislative level (Decree of the Comstat of the Russian Federation No. 88), such types of CA are approved:
- cash receipt order - No. KO1 (hereinafter referred to as FFP);
- account cash warrant - No. KO2 (RKO);
- cash book - No. KO4 (KK);
- registration journal of receipt and expenditure cash documents - No. KO3 (ZhR);
- the book of accounting of cash received and issued by the cashier - No. KO5 (KVD).
Allocate the main required details of the documents listed above, namely:
- name;
- date of its compilation;
- the name of its compiler, in other words, the name of the organization / enterprise;
- contents of operation;
- quantitative and monetary measurements of the operation;
- position of persons who committed and executed;
- signatures of the persons mentioned above.
Basic design requirements
Due to the fact that the approved and mentioned above CAs differ from each other, we will consider the rules for designing each.
PEC design features:
- the essence of the operation is entered in the line "Ground";
- the total amount of VAT is entered in the line “Including” in digital terms. This line cannot be empty. If the tax is not applicable, the phrase “without (VAT)” is entered;
- data on additional supporting documents (if any) are entered in the FFP in the line “Appendix”.
When filling out CSC, it is necessary to take into account the following nuances:
- availability additional documents (for example, power of attorney) is entered in the line “Appendix” with the obligatory indication of the date and number;
- the line “Basis” implies the reflection of the contents of the expenditure transaction;
- the signature of the head is optional if it is present on the attached document. Example, if the signature of the director of the enterprise is present on the order along with the resolution “I authorize” or “Agreed”, then the CSC can be accepted into the work without its signature.
Separately, we consider the issue of requirements for affixing stamps on the cash register and the cash register. According to the Decree of the Central Bank of the Russian Federation No. 3210-U dated 03/11/14 on conducting cash operations, the mandatory requirements for stamp printing are not stipulated, as was the case before 2014. Previously, the stamps “Paid” were used on the receipt order and “Redeemed” on the account. The current rules imply only the obligatory affixing of a stamp on the tear-off receipt to the FFP. Thus, the stamp "Paid" can be affixed on receipts to the FFP. The presence of the “Paid” print is a confirmation of the actual deposit of money and its capitalization.
As for the stamp "Redeemed":
- it is affixed to statements, for example, when issuing salaries to employees;
- can be used instead of "Paid", for example, in case of loss of the stamp or its absence for another reason.
There are 3 basic rules how to issue a QC:
- To flash.
- To number. The bottom line: each sheet is numbered (sequential serial number).
- To seal. The bottom line: you must specify how many sheets are contained in the QC according to the numbering and affix this inscription. This inscription is placed at the end of the book and is considered certified if there is a signature of the director and the chief accountant.
The form of QC implies the presence of 2 parts. And the second part is tear-off. It serves as a cashier’s report at the end of the day and can only be torn off after the end of all operations.
The name itself answers the question why this form is intended, namely the assignment of serial registration numbers to cash documents.
Assumes filling out such information:
- No. FFP / RKO, date and amount in russian rubles in digital terms;
- columns "Note" are filled, if necessary.
Filling of the CVD is justified if there are several cashiers in the organization’s staff, including a senior.
Design Features:
- the amount transferred by the senior cashier to the subordinate employee shall be reflected in the line “Issued” or “Delivered”;
- signatures of both persons in the lines “Money received” are mandatory.
What mandatory rules and requirements must be observed when issuing primary CA:
- Signing of the chief accountant and the cashier is mandatory.
- Mandatory stamp on the tear-off receipt - “Paid”.
- The seal (stamp) on the cash register is not affixed, but the signature of the recipient is mandatory.
- CD design can be both on paper and in electronic form.
- The electronic version of the document is executed using special. technicians (computer, printer).
- The paper version is manually filled with a ballpoint pen, ink or using a typewriter.
- Blank lines that do not contain information are marked with a dash.
Chief Accountant - person in charge in the issue of compilation of CD. In his absence, the head becomes the person responsible for the preparation of cash documents, which is carried out under his control.
Corrections in CD
The main rule or requirement for CA that should be highlighted is the absence of corrections in accounting registers.
KD should not contain corrections, blots. In practice, the performers make corrections to the document using corrective fluids. Such actions are not allowed.
Let's consider the main options how corrections can be made to cash documents:
- A mistake was made in the PKO or RKO.
It is forbidden to make corrections in any way (manually, strikethrough, glossing). The only solution in this case would be to cross out the FFP / RKO with errors and draw up a new one. A spoiled (crossed out) order is attached to the cash register report for the day. It is prohibited to carry out the operation of spending or receiving money on the basis of a damaged document.
- A mistake has been made in Magazines or the Cash Book.
It is forbidden to use correction fluid, cleaning.
Corrections are made as follows:
- an incorrectly entered inscription is crossed out so that the erroneous inscription can then be read;
- corrections are made over the strikethrough inscription by writing the correct amount or text;
- next to the corrected or in the free fields of the document is inscribed: “Fixed” and must be signed by all persons responsible for maintaining and forming the CA;
- signatures are decrypted, and the date of the revision is also indicated;
- corrections are made to all copies.
CD storage
Organizes and implements the process, determines storage locations and approves the procedure for the formation and storage of cash documents in the organization head. He must ensure such storage conditions that the documents are safe for the entire period established by law.
General requirements in terms of storage periods are established in the Federal Law “On the Bank. accounting ”, according to which, primary documents and registers of CD are stored in the archive for at least 5 years. Upon the expiration of the established period, they can be destroyed, but provided that there are no disputes over them, ongoing court proceedings.
It should be noted that the period of 5 years is considered from the date of not creating the document, but from the date of the reporting year in which they were formed.
Storage can be organized both in the archive at the enterprise, and with the involvement of specialized companies. They carry out storage on a contractual and paid basis for as many years as you need.
The above-mentioned law establishes that when conducting cash transactions in electronic form - the storage period of electronic media should also be the same as paper - not less than 5 years. An exception is payroll, on which employees receive their salaries. They are stored for 75 years.
Storage of CD should be based on the following rules:
- Documents need to be stitched in the context of each day. The term for crosslinking is no later than the next business day.
- Inside cross-linking, CA should be selected according to the following order: ascending numbers of accounting accounts. In the sequence, first of all, by Dt account, and then by CT.
- All staple sheets are subject to numbering.
- When transferring to the archive, an inventory is generated with the quantity and name of the crosslinking of the CD, an article can be affixed according to the nomenclature approved by the organization.