On June 1, 2014, Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for maintaining cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (hereinafter referred to as the Procedure), with the exception of certain provisions that come into force on a different date. Let's consider the main innovations.
First, we note that according to clause 8.2 of the Procedure, from the date of entry into force of these Instructions, Bank of Russia Regulation No. 373-P dated October 12, 2011 “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory of Russian Federation".
Please note that according to clause 1 of the Procedure, recipients budget funds when conducting cash transactions, they must be guided by these Instructions, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.
Balance limit cash
As before, a legal entity independently determines the cash balance limit. This limit is established in accordance with the Appendix to this Directive based on the nature of the institution’s activities, taking into account the volume of receipts or volumes of cash disbursement. The procedure for calculating the cash balance limit remains the same.
As for establishing a cash balance limit for separate divisions, then if:
- a separate division has a bank account, the cash balance limit is determined in the manner prescribed by this Directive for a legal entity;
- a separate division deposits cash at the cash desk of a legal entity, the cash balance limit of a legal entity is determined taking into account the cash balance limits provided for these separate divisions.
Please note that accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on payment days wages, scholarships, payments included in accordance with the methodology adopted for filling out federal government forms statistical observation, to the wage fund, and social payments, including the day of receipt of cash from a bank account for the specified payments, as well as on weekends, non-working days holidays if a legal entity conducts cash transactions on these days.
In other cases, accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is not allowed.
FYI. According to Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation for violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed, in particular, in the accumulation of cash in the cash register in excess of established limits, an administrative fine may be imposed on officials in the amount of 4,000 to 5,000 rubles; for legal entities - from 40,000 to 50,000 rubles.
Cash transactions
According to clause 4 of the Procedure, cash transactions are carried out at the cash desk by a cashier or other employee, determined by the head of a legal entity or another authorized person from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and duties that the cashier must familiarize himself with on receipt. If a legal entity has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier). In addition, cash transactions can be carried out by the manager.
A legal entity can conduct cash transactions using software and hardware.
Pay attention! From 01/01/2015 paragraph will come into force. 5 clause 4 of the Procedure, which establishes requirements for software and hardware. These requirements are that the design of software and hardware, which provides for the acceptance of Bank of Russia banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is determined by a regulatory act of the Bank of Russia.
Cash transactions are registered with incoming (f. 03010001) and outgoing (f. 0310002) cash orders, and are also reflected in the cash book (f. 0301004).
FYI. The forms of these documents are established by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 “On approval unified forms primary accounting documentation for accounting of cash transactions, for accounting of inventory results."
Who should prepare cash documents? According to clause 4.2 of the Procedure, cash documents are drawn up:
- chief accountant;
- accountant or other official(including a cashier) defined in an administrative document, or an official of a legal entity, an individual, with whom contracts have been concluded for the provision of management services accounting;
- manager (in the absence of a chief accountant and accountant).
Who should sign cash documents? Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. In case of conducting cash transactions and registration cash documents by the manager, cash documents are signed by the manager (clause 4.3 of the Procedure).
Deposit
According to clause 6.5 of the Procedure, the amount of cash intended to pay wages, scholarships and other payments is established in accordance with the payroll (f. 0301009) (payroll (f. 0301011)). The deadline for issuing cash for these payments is determined by the manager and is indicated in the payroll (f. 0301009) (payroll (f. 0301011)). The duration of the period for issuing cash for wages, scholarships and other payments cannot exceed five working days (including the day of receipt of cash from a bank account for these payments).
On the last day of issuing cash intended for the payment of wages, scholarships and other payments, the cashier puts a seal (stamp) on the payroll (f. 0301009) (payroll (f. 0301011)) or makes the entry “Deposited” opposite the surnames and initials of employees who have not been issued cash, calculates and records in the final line the amount of cash actually issued and the amount to be deposited, checks the indicated amounts with the total amount in the payroll (f. 0301009) (payroll ( f. 0301011)), puts his signature on the payroll (f. 0301009) (payroll (f. 0301011)) and submits it for signing to the chief accountant or accountant (in their absence, to the manager).
For the amounts of cash actually issued according to the payroll sheet (f. 0301009) (payroll sheet (f. 0301011)), an expense cash order (f. 0310002) is issued.
Pay attention! The obligation to prepare a register of deposited amounts is excluded from the new Procedure.
Nuances associated with the preparation of cash documents
In accordance with clause 4.7 of the Procedure, the documents provided for by this Procedure can be drawn up on paper or in electronic form. The storage of documents drawn up on paper or electronically is organized by the manager.
Documents on paper. They can be drawn up by hand or using technical means designed to process information, including personal computer And software, and signed with handwritten signatures.
Pay attention! In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.
Documents in electronic form. They are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Electronic documents are signed electronic signatures in accordance with the requirements of Federal Law dated 04/06/2011 N 63-FZ “On Electronic Signature”.
Pay attention! Corrections to documents executed electronically after the documents have been signed are not permitted.
In conclusion, we note that measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by the legal entity independently.
“On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”
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See overview of changes to Directive 3210-U
1. This Directive is based on Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157, Art. 2004, Art. 2711; Art. 2005, Art. 2426; N 25, art. 2648, N 10, art. 1151; Art. 4982, Art. 6231; 2011, Art. 7, art. 907, art. 5973, art. 6728, no. 53, art. 7607; 11, art. 1649; art. 27, art. 3477; art. 4084; 52, Art. 6975) determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter - cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit organizations (hereinafter - bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.
For the purposes of this Directive, small business entities are understood to be legal entities classified in accordance with the conditions established Federal law dated July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, Art. 4006; N 43, Art. 5084; 2008, N 30, Art. 3615 , art. 3616, art. 3923; 2010, art. 3553; , art. 3436, art. 30, art. 4071, art. 6961), including micro-enterprises.
A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive based on the nature of its activities, taking into account the volume of receipts or volumes of cash disbursements.
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A payment agent operating in accordance with the Federal Law of June 3, 2009 N 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collected Legislation of the Russian Federation, 2009, N 23, Art. 2758; N 48, Art. 5739; 2010, No. 2291; 2011, No. 3873) (hereinafter - paying agent), a bank payment agent (subagent) operating in accordance with the Federal Law of June 27, 2011 N 161-FZ “On National payment system"(Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - bank payment agent (subagent) , when determining the cash balance limit, cash accepted when carrying out the activities of a paying agent, bank payment agent (subagent) is not taken into account.
A legal entity stores funds in bank accounts in banks in excess of the cash balance limit established in accordance with paragraphs two to five of this paragraph, which is free cash.
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Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments (hereinafter - other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends and non-working holidays if a legal entity conducts cash transactions on these days.
An authorized representative of a separate division may, in the manner established by a legal entity, deposit cash at the cash desk of a legal entity, or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.
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4. Cash transactions are carried out at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or another authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities with which the cashier must be read under signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying device, are carried out taking into account the requirements of Article 14.1 of the Federal Law of November 24, 1995 N 181-FZ “On social protection disabled people in the Russian Federation" (Collected Legislation of the Russian Federation, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; art. 2002, art. 2; 25; 2006, art. 10; art. 5084; 2008, art. 817; N 52, art. 6224; , Art. 6329; Art. 7033; Art. 3990; Art. 7621; ; N 19, Art. 2360, Art. 3477; Art. 6160; 4268) as a cashier in the presence of an employee specified in the administrative document of a legal entity, individual entrepreneur and not carrying out this cash transaction. In this case, the specified employee, before conducting a cash transaction, verbally brings to the attention of the individual who is visually disabled information about the nature of the cash transaction being carried out and the amount of the transaction (amount of cash).
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Subclause 4.1 was changed from August 19, 2017 - Directive of the Bank of Russia dated June 19, 2017 N 4416-U
Cash documents can be issued upon completion of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 N 54-FZ “On the Application cash register equipment when making cash payments and (or) settlements using electronic means payment" (Collection of Legislation of the Russian Federation, 2003, No. 21, Art. 1957; 2009, No. 23, Art. 2776; No. 29, Art. 3599; 2010, No. 31, Art. 4161; 2011, No. 27, Art. 3873 ; 2012, N 3447; 2015, N 1421; ; 2016, N 27, art. 4223).
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The paying agent, bank payment agent (subagent) draws up a separate cash receipt order for cash accepted during the activities of the payment agent, bank payment agent (subagent).
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If workplace accountant is geographically remote from the cash desk, cash documents can be prepared by the accountant electronically using an electronic signature and transferred to the cashier for printing the specified document on paper and affixing the cashier’s signature and seal (stamp)
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Subclause 4.4 amended from August 19, 2017 - Directive of the Bank of Russia dated June 19, 2017 N 4416-U
4.4. The cashier is provided with a seal (stamp) containing the details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as sample signatures of persons authorized to sign cash documents when registering cash documents on paper.
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Subclause 4.6 amended from August 19, 2017 - Bank of Russia Directive No. 4416-U dated June 19, 2017
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Entries in the cash book are made for each incoming cash order, outgoing cash order, issued respectively for cash received and issued (full entry of cash into the cash register).
At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of cash balance reflected in the cash book, and certifies the entries in the cash book with a signature.
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Subclause 4.7 changed from August 19, 2017 - Bank of Russia Directive No. 4416-U dated June 19, 2017
Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ “On Electronic Signatures” (Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2013, N 1668; 2014, N 1098; 1, Art. 65; No. 26, Art. 3889) (hereinafter referred to as electronic signature). Corrections to documents executed electronically after the documents have been signed are not permitted.
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Subclause 5.1 amended from August 19, 2017 - Bank of Russia Directive No. 4416-U dated June 19, 2017
5.1. Upon receipt of a cash receipt order, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the manager’s signature) and when drawing up a cash receipt order on paper - its compliance with the sample, except for the case provided for in paragraph two of subclause 4.4 of clause 4 of this Directive, checks correspondence of the amount of cash entered in numbers with the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order.
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If the amount of cash deposited corresponds to the amount specified in the cash receipt order, the cashier signs the cash receipt order, puts a seal (stamp) on the receipt for the cash receipt order issued to the cash depositor and gives him the specified receipt for the cash receipt order. When registering a cash receipt order in electronic form, a receipt for the cash receipt order can be sent to the cash depositor at his request to the email address provided by him.
If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order (in the case of issuing a cash receipt order in electronic form, he makes a note about the need to re-register the cash receipt order) and transfers (sends) to the chief accountant or accountant (in their absence - to the manager) for re-issuance of the cash receipt order the actual amount of cash deposited.
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Subclause 6.1 was amended from August 19, 2017 - Directive of the Bank of Russia dated June 19, 2017 N 4416-U
6.1. Upon receipt of an expense cash order (payment slip, payroll), the cashier checks the presence of the signature of the chief accountant or accountant (in their absence, the signature of the manager) and when drawing up the specified documents on paper - its compliance with the sample, except for the case provided for in in paragraph two of subclause 4.4 of clause 4 of this Directive, the correspondence of cash amounts entered in numbers with amounts entered in words. When issuing cash using a cash order, the cashier also checks the presence of supporting documents listed in the cash order.
When issuing cash by power of attorney, the cashier checks the compliance of the surname, name, patronymic (if any) of the recipient of the cash indicated in the cash order with the surname, name, patronymic (if any) of the principal specified in the power of attorney; correspondence of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash receipt order, the data of the identity document, and the data of the identity document presented by the authorized person. In the payroll sheet (payroll), before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the cash receipt order (settlement and payroll slip, payroll slip).
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Subclause 6.2 amended from August 19, 2017 - Directive of the Bank of Russia dated June 19, 2017 N 4416-U
6.2. When issuing cash using a cash order, the cashier prepares the amount of cash to be issued and passes the cash order to the cash recipient for signature. If a cash receipt order is issued electronically, the recipient of the cash may affix an electronic signature.
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Subclause 6.3 amended from August 19, 2017 - Directive of the Bank of Russia dated June 19, 2017 N 4416-U
6.3. To issue cash to an employee on account (hereinafter referred to as the accountable person) for expenses related to the activities of a legal entity, individual entrepreneur, an expense cash order is drawn up in accordance with the administrative document of the legal entity, individual entrepreneur or a written application of the accountable person, drawn up in any form and containing a record about the amount of cash and the period for which cash is issued, the signature of the manager and the date.
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On the last day of issuance of cash intended for payment of wages, scholarships and other payments, the cashier in the payroll sheet (payroll) puts a seal (stamp) or makes the entry “deposited” opposite the names and initials of employees to whom the issue was not issued cash, calculates and records in the final line the amount of cash actually issued and the amount to be deposited, checks the indicated amounts with the total amount in the payroll (payroll), puts his signature on the payroll (payroll) and transfers it for signing by the chief accountant or accountant (in their absence - by the manager).
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8. This Directive is subject to official publication in the “Bulletin of the Bank of Russia” and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated February 28, 2014 No. 5) comes into force on June 1, 2014, with the exception of paragraph five point 4.
8.2. From the date of entry into force of this Directive, Bank of Russia Regulation No. 373-P dated October 12, 2011 “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. (“Bulletin of the Bank of Russia” dated November 30, 2011 N 66).
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Registration N 32404
The procedure for conducting cash transactions has been revised. Let us note the main innovations.
Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier.
Provisions on maintaining a register of deposited amounts have been excluded.
The cash balance limit calculation remains the same.
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Small businesses and individual entrepreneurs may not set a cash balance limit. In addition, entrepreneurs are relieved of the obligation to maintain a cash book, as well as draw up receipts and debit orders.
The instruction comes into force on June 1, 2014. From this date, the previous provision ceases to be in force. From January 1, 2015, the following requirement applies to software and hardware designed to accept Bank of Russia banknotes. They must have the function of recognizing at least 4 machine-readable security features of banknotes.
Directive of the Bank of Russia dated March 11, 2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses"
Registration N 32404
This Directive comes into force on June 1, 2014, with the exception of paragraph five of clause 4, which comes into force on January 1, 2015.
This document is amended by the following documents:
The changes come into force 10 days after the day of official publication in the "Bulletin of the Bank of Russia"
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On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses
Registered with the Ministry of Justice of Russia on May 23, 2014 No. 32404
1. This Directive is based on the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 5032; No. 2711; No. 2005, No. 2426; No. 25, Art. 2648; No. 10, Art. 1151; 2008, Art. 4699; Art. 4982; Art. 6231; 2011; Art. 7, article 907; article 43, article 6728; article 53; article 7607; 11, Art. 1649; Art. 27, Art. 3477; 52, Art. 6975) determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter - cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit organizations (hereinafter - bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.
For the purposes of this Directive, small businesses are understood to be legal entities classified in accordance with the conditions established by the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, No. 31, art. 4084; 2010, art. 3616; ; 2011, art. 3880; 2013, art. 3477; no. 52, art. including micro-enterprises.
When conducting cash transactions, recipients of budget funds are guided by this Directive, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.
2. To conduct operations for accepting cash, including their recalculation, issuing cash (hereinafter - cash transactions), a legal entity, by an administrative document, establishes the maximum allowable amount of cash that can be stored in the place for conducting cash transactions, determined by the head of the legal entity (hereinafter - cash desk), after displaying in the cash book the amount of cash balance at the end of the working day (hereinafter referred to as the cash balance limit).
A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash disbursements.
A payment agent operating in accordance with the Federal Law of June 3, 2009 No. 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collected Legislation of the Russian Federation, 2009, No. 23, Art. 2758; No. 48, Art. 5739; 2010, No. 19, Art. 2291; 2011, No. 27, Art. 3873) (hereinafter referred to as the payment agent), a bank payment agent (subagent) operating in accordance with Federal Law of June 27, 2011 No. 161 -FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, No. 27, Art. 3872; 2012, No. 53, Art. 7592; 2013, No. 27, Art. 3477; No. 30, Art. 4084) (hereinafter - bank payment agent (subagent), when determining the cash balance limit, cash accepted during the activities of the payment agent, bank payment agent (subagent) is not taken into account.
A division of a legal entity at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate division) is equipped, depositing cash into a bank account opened for a legal entity in a bank, the cash balance limit is established in the manner prescribed by this Directive for a legal entity .
A legal entity, which includes separate divisions that deposit cash at the cash desk of a legal entity, determines the cash balance limit taking into account the cash balance limits established for these separate divisions.
A copy of the administrative document on the establishment separate division cash balance limit is sent by a legal entity to a separate division in the manner established by the legal entity.
A legal entity stores funds in bank accounts in banks in excess of the cash balance limit established in accordance with paragraphs two to five of this paragraph, which is free cash.
Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments (hereinafter - other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends and non-working holidays if a legal entity conducts cash transactions on these days.
In other cases, accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is not allowed.
Individual entrepreneurs and small businesses may not set a cash balance limit.
3. An authorized representative of a legal entity delivers cash to a bank or to an organization included in the Bank of Russia system that carries out transportation of cash, collection of cash, operations for receiving, recalculating, sorting, forming and packaging cash of bank clients (hereinafter referred to as the organization, included in the Bank of Russia system) for crediting their amounts to the bank account of a legal entity.
An authorized representative of a separate division may, in the manner established by a legal entity, deposit cash at the cash desk of a legal entity or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.
4. Cash transactions are carried out at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or another authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities with which the cashier must be read under signature.
If a legal entity or individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).
Cash transactions can be carried out by the manager.
Legal entity individual entrepreneur can conduct cash transactions using software and hardware.
Software and hardware designed to accept Bank of Russia banknotes must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a regulatory act of the Bank of Russia.
4.1. Cash transactions are formalized by incoming cash orders and outgoing cash orders (hereinafter referred to as cash documents).
Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents may not be processed.
4.2. Cash documents are prepared:
- chief accountant;
- an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services (hereinafter referred to as the accountant);
- manager (in the absence of a chief accountant and accountant).
4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier.
In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.
4.4. The cashier is provided with a seal (stamp) containing the details confirming the cash transaction (hereinafter referred to as the seal (stamp), as well as sample signatures of persons authorized to sign cash documents.
In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.
4.5. If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of funds accepted and issued by the cashier, indicating the amounts of cash transferred. Entries in the book of accounting of funds accepted and issued by the cashier are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.
4.6. The legal entity records cash received at the cash desk, with the exception of cash accepted during the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash register in the cash book.
The paying agent, bank payment agent (subagent) maintains a separate cash book to account for cash accepted during the activities of the paying agent, bank payment agent (subagent).
Entries in the cash book are made by the cashier for each incoming cash order, outgoing cash order, issued respectively for cash received and issued (full entry of cash into the cash register).
At the end of the working day, the cashier checks the data contained in the cash book with the data of cash documents, displays the amount of cash balance in the cash book and affixes a signature.
Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence - by the manager) and signed by the person who carried out the specified reconciliation.
If no cash transactions were carried out during the working day, entries in the cash book are not made.
Separate divisions provide the legal entity with a copy of the cash book sheet in the manner established by the legal entity, taking into account the deadline for the legal entity to prepare accounting (financial) statements.
Control over the maintenance of the cash book is carried out by chief accountant(in his absence - the manager).
If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, they may not keep a cash book.
4.7. The documents provided for by this Directive can be drawn up on paper or electronically.
Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software (hereinafter referred to as technical means), and signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.
Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 No. 63-FZ “On Electronic Signatures” (Collected Legislation of the Russian Federation, 2011, No. 15, Art. 2036; No. 27, Art. 3880; 2012, art. 3988; 2013, art. 1668; Corrections to documents executed electronically after the documents have been signed are not permitted.
The storage of documents drawn up on paper or electronically is organized by the manager.
5. Acceptance of cash by a legal entity, individual entrepreneur, including from the person with whom the agreement is concluded employment contract or a civil contract (hereinafter referred to as the employee), is carried out using cash receipt orders.
5.1. Upon receipt of a cash receipt order, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the manager’s signature) and its compliance with the sample, with the exception of the case provided for in the second paragraph of subclause 4.4 of clause 4 of this Directive, checks the compliance of the amount of cash indicated in numbers, the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order.
The cashier accepts cash by sheet, piece by piece.
Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.
After accepting cash, the cashier checks the amount indicated in the cash receipt order with the amount of cash actually received.
If the amount of cash deposited corresponds to the amount specified in the cash receipt order, the cashier signs the cash receipt order, puts a seal (stamp) on the receipt for the cash receipt order issued to the cash depositor and gives him the specified receipt for the cash receipt order.
If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order and transfers the actual amount of cash deposited to the chief accountant or accountant (in their absence, to the manager) for re-issuance of the cash receipt order.
5.2. A cash receipt order can be issued upon completion of cash transactions on the basis of a control tape removed from cash register equipment, forms strict reporting, equal to cash receipt, other documents provided for by the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (Collected Legislation of the Russian Federation, 2003, No. 21, Art. 1957, No. 2776; 2010, No. 4161; 9 , Art. 2316; No. 27, Art. 3477; No. 48, Art. 6165), for the total amount of cash accepted, with the exception of the amount of cash accepted during the activities of the paying agent, bank paying agent (subagent).
The paying agent, bank payment agent (subagent), for the total amount of cash accepted during the activities of the paying agent, bank payment agent (subagent), in the manner prescribed in paragraph one of this subclause, draws up a separate cash receipt order.
5.3. Acceptance of cash deposited by a separate division into the cash desk of a legal entity is carried out in the manner established by the legal entity, according to a cash receipt order.
6. Cash issuance is carried out using cash receipts.
The issuance of cash for the payment of wages, stipends and other payments to employees is carried out according to cash receipts orders, payroll statements, and payroll statements.
6.1. Upon receipt of an expense cash order (payment slip, payroll), the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and its compliance with the sample, except for the case provided for in paragraph two of subclause 4.4 of clause 4 of this Directive , compliance of cash amounts entered in numbers with amounts entered in words. When issuing cash using a cash order, the cashier also checks the presence of supporting documents listed in the cash order.
The cashier issues cash after identifying the recipient of the cash according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney and identification document presented by the recipient of the cash. Cash issuance is carried out by the cashier directly to the recipient of the cash indicated in the cash receipt order (payment slip, payroll slip) or in the power of attorney.
When issuing cash by power of attorney, the cashier checks the compliance of the surname, name, patronymic (if any) of the recipient of the cash indicated in the cash order with the surname, name, patronymic (if any) of the principal specified in the power of attorney; correspondence of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash receipt order, the data of the identity document, and the data of the identity document presented by the authorized person. In the payroll sheet (payroll), before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the cash receipt order (settlement and payroll slip, payroll slip).
In the case of issuing cash under a power of attorney issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to the cash receipt order (payroll slip, payroll slip). The original power of attorney (if any) is kept by the cashier and, at the last cash disbursement, is attached to the cash order (payment slip, payroll slip).
6.2. When issuing cash using a cash order, the cashier prepares the amount of cash to be issued and passes the cash order to the cash recipient for signature.
The cashier recalculates the amount of cash prepared for issue in such a way that the recipient of the cash can observe his actions, and issues cash to the recipient in a sheet-by-piece, piece-by-piece recalculation in the amount indicated in the cash receipt order.
The cashier does not accept claims from the recipient of cash for the amount of cash if the recipient of the cash has not verified in the cash receipt order the correspondence of the amounts of cash entered in numbers with the amounts entered in words, and has not recalculated, under the supervision of the cashier, the cash received by him piece by piece.
After issuing cash according to a cash receipt order, the cashier signs it.
6.3. To issue cash to an employee on account (hereinafter referred to as the accountable person) for expenses related to the activities of a legal entity or individual entrepreneur, an expense cash order is drawn up in accordance with a written application of the accountable person, drawn up in any form and containing a record of the amount of cash and the deadline, for which cash is issued, the manager’s signature and date.
The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued on account, or from the date of return to work, to present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents. Checking the advance report by the chief accountant or accountant (in their absence - by the manager), its approval by the manager and the final settlement of the advance report are carried out within the period established by the manager.
The issuance of cash on account is carried out subject to full repayment by the accountable person of the debt on the amount of cash previously received on account.
6.4. The issuance from the cash desk of a legal entity to a separate division of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an expenditure cash order.
6.5. The amount of cash intended for payment of wages, scholarships and other payments is established according to the payroll sheet (payroll). The deadline for issuing cash for these payments is determined by the manager and is indicated in the payroll (payroll). The duration of the period for issuing cash for wages, scholarships and other payments cannot exceed five working days (including the day of receipt of cash from a bank account for these payments).
The issuance of cash to an employee is carried out in the manner prescribed in paragraphs one through three of subclause 6.2 of this clause, with the employee affixing a signature on the payroll sheet (payroll).
On the last day of issuance of cash intended for the payment of wages, scholarships and other payments, the cashier in the payroll sheet (payroll) puts a seal (stamp) or makes the entry “deposited” opposite the names and initials of the employees to whom the issuance was not carried out cash, calculates and records in the final line the amount of cash actually issued and the amount to be deposited, checks the indicated amounts with the total amount in the payroll (payroll), puts his signature on the payroll (payroll) and transfers it for signing by the chief accountant or accountant (in their absence - by the manager).
For the amounts of cash actually issued according to the payroll sheet (payroll), an expense cash order is issued.
7. Measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by a legal entity or an individual entrepreneur.
8. This Directive is subject to official publication in the "Bulletin of the Bank of Russia" and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated February 28, 2014 No. 5) comes into force on June 1, 2014, with the exception of paragraph five point 4.
8.2. From the date of entry into force of this Directive, Bank of Russia Regulation No. 373-P dated October 12, 2011 “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. (Bulletin of the Bank of Russia dated November 30, 2011 No. 66).
to the Directive of the Bank of Russia
dated March 11, 2014 No. 3210-U
"On the procedure for maintaining cash registers
operations by legal entities
and simplified procedure
individual cash transactions
entrepreneurs and subjects
DETERMINING THE LIMIT OF CASH BALANCE
1. To determine the cash balance limit, a legal entity takes into account the volume of cash receipts for goods sold, work performed, services rendered (a newly created legal entity - the expected volume of cash receipts for goods sold, work performed, services rendered).
V is the volume of cash receipts for goods sold, work performed, services rendered for billing period in rubles (a legal entity, which includes separate divisions, determines the volume of cash receipts for goods sold, work performed, services rendered, taking into account cash received for goods sold, work performed, services rendered, by separate divisions, except in the case provided for in paragraph four of paragraph 2 of this Directive);
P is the settlement period determined by the legal entity, for which the volume of cash receipts for goods sold, work performed, services rendered is taken into account, in working days (when determining it, periods of peak volumes of cash receipts, as well as the dynamics of the volume of cash receipts for similar periods of previous years; the billing period is no more than 92 working days of the legal entity);
N c - the period of time between the days a legal entity deposits cash received to the bank for goods sold, work performed, services rendered, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in locality, in which there is no bank - fourteen working days. In the event of force majeure, N c is determined after the termination of the force majeure.
For example, when depositing cash at the bank once every three days, N c is equal to three working days. When determining N c, location, organizational structure, specifics of the activities of a legal entity (for example, seasonality of work, working hours).
2. To determine the cash balance limit, a legal entity takes into account the volume of cash disbursements (a newly created legal entity - the expected volume of cash disbursements), with the exception of amounts of cash intended for payment of wages, scholarships and other payments to employees.
The cash balance limit is calculated using the formula:
L - cash balance limit in rubles;
R - the volume of cash issued, with the exception of cash amounts intended for the payment of wages, scholarships and other payments to employees, for the billing period in rubles (by a legal entity that includes separate divisions, when determining the volume of cash issued, cash is taken into account , stored in these separate units, except for the case provided for in paragraph four of clause 2 of this Directive);
P is the settlement period determined by the legal entity for which the volume of cash issuances in working days is taken into account (when determining it, periods of peak volumes of cash issuances can be taken into account, as well as the dynamics of the volumes of cash issuances for similar periods of previous years; the settlement period is no more than 92 working days of a legal entity);
N n - time period between days of receiving cash check cash in a bank by a legal entity, with the exception of amounts of cash intended for payment of wages, scholarships and other payments to employees, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in a locality where there is no bank, fourteen working days. In the event of force majeure, N n is determined after the termination of the force majeure.
Chairman of the Central Bank of the Russian Federation E.S. Nabiullina
New procedure for conducting cash transactions
An interesting story happened with the new cash order. The Bank of Russia first posted it on its website for public discussion at the end of last year. Everyone already thought that right after New Year's holidays A new cash order will come into effect. But that was not the case! Time passed, but upon acceptance cash order there was no movement. And then in April information appeared that instruction No. 3210-U was in the Ministry of Justice.
How has the procedure for conducting cash transactions changed in 2017? Why were amendments made to Regulation No. 3210-U on the procedure for conducting cash transactions? Is it true that new cash discipline rules will come into effect on August 19, 2017? How to maintain a cash book with specified date? Have the rules for registering cash documents changed? Let's figure it out.
Introductory information
The regulatory legal act that regulates cash management is Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.” This document was amended by Directive of the Central Bank of Russia dated June 19, 2017 No. 4416-U. The changes will take effect 10 days after publication (the document was published on August 8). Consequently, the procedure for conducting cash transactions changes from August 19, 2017.
Why were the changes needed?
But why was it necessary to adjust the regulations on the procedure for conducting cash transactions? We can find the main answer in the explanatory note to the draft amendments being commented on:
What follows from the explanatory note
The development of the project is due to the introduction of online cash register equipment from July 1, 2017 ( online cash register), providing storage of fiscal data in fiscal drives. Cm. " ".
The draft amendments clarify the procedure for issuing incoming cash order 0310001, and also provide for issuing outgoing cash order 0310002 for the total amount of accepted and issued cash when legal entities and individual entrepreneurs use cash register equipment.
Thus, the receipt and expenditure of funds will be verified with the data transmitted to the Federal Tax Service online.
The procedure for registering cash documents in electronic form is also being clarified and certain provisions of Directive No. 3210-U are being updated. Let us tell you in more detail about the most significant adjustments in cash discipline from August 19, 2017.
Money can be issued on account without an application
Accountable persons are employees to whom an organization or individual entrepreneur gives money to carry out official assignments and who are required to submit a report on their use.
To receive cash on account, the employee must write a statement in any form, in which it is required to record the required amount and indicate for what purposes it will be spent. This follows from paragraph 6.3 of the Bank of Russia Instructions from the Bank of Russia dated March 11. 2014 No. 3210-U. A familiar application for the withdrawal of money from a cash register may look, for example, like this:
Thanks to the commented changes, from August 19, 2017, 2017, organizations or individual entrepreneurs will have the right to issue money on account on the basis of an internal administrative document. The Central Bank did not provide for its name or form. Therefore, an organization or individual entrepreneur will be able to issue an order, instruction or any other administrative document on the issuance of funds. The form of the administrative document is arbitrary. However, it must contain records of the amount of cash and the period for which cash is issued, the signature of the manager and the date. This is required by clause 6.3 of the Bank of Russia Instructions from the Bank of Russia dated March 11. 2014 No. 3210-U (new edition).
Let us give a possible example of an order from an organization to issue money against a report, which can be issued by a director (or other authorized person) in July 2017.
Please note that after August 19, 2017, it will be possible to work as before and issue reports based on employee applications. The Central Bank leaves this option acceptable. Previously, as we have already said, the statement was mandatory and the only possible option.
From August 19, 2017, upon receiving an application from an employee or an administrative document (for example, an order) to release money to the account, the accountant will be required to create an expense cash order (0310002). An expenditure cash order is issued every time money is issued from the cash register. Draw it up according to form No. KO-2 in one copy (clause 4.1 of Bank of Russia Instructions No. 3210-U dated March 11, 2014). Here's an example cash receipt order, drawn up in July 2017, where the order issued by the director, and not a statement, is recorded as the basis for the issuance of funds.
You can use this sample cash receipt order KO-2 as an example. Based on the generated cash register, the cashier is obliged to issue funds to the employee.
Read also How to file a complaint for the provision of inappropriate information about a job or service
You can issue money on account if you have a debt
Many people know that it is impossible to give accountable amounts from the cash register to an employee who has not yet accounted for the money previously received. Violation of this restriction may result in a fine of up to 50,000 rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Let us remind you that this rule does not apply to cases where money is transferred to a card.
The period for which cash can be issued on account is not limited by law. If the deadline for the return of accountable amounts is set by the manager, then no later than three working days after its end, the employee must report for the money received (clause 6.3 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). This deadline has not been canceled. However, now, even if the employee does not return deadline accountable amounts, he has the right to receive a new accountable amount of money.
Let us remind you that if an employee does not return the amount of the unspent advance on time, the money can be withheld from the salary. For these purposes, a collection order is issued - no later than one month from the day the period established for the report expires. However, it is possible to recover amounts from an employee if he does not dispute the basis and amount of deductions. Therefore, it is required to obtain the employee’s written consent to deductions. Otherwise, it will be possible to collect the debt only through the court (Articles 137, 248 Labor Code RF).
The receipt for the PKO can be sent by email
A cash receipt order is filled out when money is received at the cash desk. It is drawn up in one copy according to form No. KO-1 (clause 4.1 of Bank of Russia Instructions No. 3210-U dated March 11, 2014). The cash receipt order form consists of two parts:
- the cash receipt order itself;
- the tear-off part is a receipt (issued to the person who deposited the money).
Organizations (IEs) independently determine measures to ensure the safety of cash during cash transactions, storage, transportation, as well as the procedure and timing of internal checks of cash (clause 7 of Bank of Russia Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as the Directives) ). The procedure for conducting cash transactions in general in the Russian Federation is established by the Central Bank of Russia.
It is important for organizations and individual entrepreneurs to follow the procedure for conducting cash transactions. After all, violating this order will result in a significant fine (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation):
- for an organization - from 40 thousand rubles. up to 50 thousand rubles;
- for its officials and individual entrepreneurs - from 4 thousand rubles. up to 5 thousand rubles
The procedure for conducting cash transactions in 2020: cash limit
The organization must have a cash limit.
Cash limit is the permissible amount of cash that can remain in the organization's cash register at the end of the working day. Exceeding the limit amounts must be deposited with the bank.
The organization determines this limit independently based on the nature of its activities, as well as taking into account the volume of cash receipts and disbursements.
Formulas for calculating the cash limit can be found in ours.
It is important to note that organizations related to small businesses (SMB), as well as individual entrepreneurs, have the right not to set a cash register limit and store as much cash in the cash register as needed (clause 2 of the Directive).
You can check whether your company belongs to the SMP on the Federal Tax Service website.
Cash transactions in 2020: cash limit for separate divisions
In separate branches (OPs) that deposit cash in the bank, a cash limit must also be established. Moreover, the parent organization, if it has an OP, is obliged to set its own limit taking into account the limits of these OP (clause 2 of the Directive).
The document that sets the cash limit for a particular OP must be transferred by the parent organization to this division.
Conducting cash transactions in 2020: exceeding the cash limit
Amounts in excess of the established limit must be deposited with the bank.
True, excess is allowed on days of salary payments/other payments, including the day of receiving cash from the bank for these purposes, as well as on weekends/non-working holidays (if the company conducts cash transactions on these days). In this case, the company and its officials will not face any penalties.
Cash transactions: cash payment limit
Besides cash limit, there is also a limit on cash payments between organizations/individual entrepreneurs. This limit is 100 thousand rubles. within the framework of one contract (). That is, for example, if an organization buys goods worth 150 thousand rubles from another legal entity under one contract. and plans to make payments in installments, then the amount of all cash payments should not exceed a total of 100 thousand rubles, the remaining amount should be transferred to the seller by bank transfer.
Organizations/individual entrepreneurs can exchange cash with physicists (receipt/issuance) without any restrictions (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013).
Cash rules
Of course, documenting each cash transaction is also of considerable importance. After all, an unregistered transaction can lead to the fact that the money “on paper” will not coincide with its actual amount. And this, again, is fraught with a fine.
Rules for conducting cash transactions: who conducts cash transactions
Cash transactions must be conducted by a cashier or another employee appointed by the head of the organization/individual entrepreneur.
The cashier must be familiar with his duties against signature (clause 4 of the Directive).
If an organization/individual entrepreneur employs several cashiers, one of them should be assigned the functions of a senior cashier.
By the way, the manager/individual entrepreneur himself can take over the management of cash transactions.
Documentation of cash transactions
Cash documents (PKO, RKO) are drawn up by the chief accountant or another person whose responsibilities, by order of the manager/individual entrepreneur, include the execution of these documents. Also, cash documents can be drawn up by an official of the company or an individual with whom contracts have been concluded for the provision of accounting services (clause 4.3 of the Instructions).
Individual entrepreneurs, regardless of the applied taxation regime, may not draw up cash documents, but provided that they keep records of income and expenses/physical indicators (clause 4.1 of the Directive, clause 2 of the Letter of the Federal Tax Service of Russia dated 07/09/2014 N ED-4-2 /13338).
Cash transactions: who signs documents
At the same time, when registering cash documents on paper, the cashier is provided with a seal or stamp (for example, a seal with the name of the company, its tax identification number and the word “Received”). By placing a seal/stamp on cash documents, the cashier confirms the cash transaction.
If the manager himself is involved in conducting cash transactions and preparing cash documents, then, accordingly, only he should sign cash documents.
Cash acceptance
As we noted above, cash is accepted at the cash desk according to PKO.
Upon receipt of a cash receipt order, the cashier checks (clause 5.1 of the Instructions):
- presence of the signature of the chief accountant or accountant (in their absence, the signature of the manager) and checks this signature with the available sample;
- compliance of the cash amount indicated in figures with the amount indicated in words;
- availability of supporting documents named in the PKO.
The cashier accepts cash by sheet, piece by piece. In this case, the person depositing cash into the cash register must have the opportunity to observe the actions of the cashier.
Having counted the money, the cashier checks the amount in the PKO with the amount actually received and, if the amounts match, the cashier signs the PKO, puts a seal/stamp on the receipt for the PKO and gives this receipt to the person who deposited the cash.
When making payments using cash register or cash register system, a cash receipt order can be issued for the total amount of cash received upon completion of the cash transaction. Such a PQR is filled out on the basis of the cash register control tape, the stubs of strict reporting forms (SSR), equivalent to a cash receipt, etc.
Further movement of PKO within the organization and its storage depends on the rules established by the head of the company. PKOs must be stored for 5 years (clause 362 of the List, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 N 558).
Cash withdrawal
When withdrawing cash from the cash register, you need to register a cash register. Having received it, the cashier checks (clause 6.1 Instructions):
- presence of the signature of the chief accountant/accountant (if absent, the signature of the manager) and its compliance with the sample;
- compliance of the amounts indicated in figures with the amounts indicated in words.
When issuing cash, the cashier must check the availability of supporting documents listed in the cash register.
Before issuing money, the cashier must identify the recipient using a passport (other identification document). The issuance of cash to a person not specified in the RKO is prohibited.
Having prepared the required amount, the cashier gives the cash register to the recipient for signature. The cashier must then count the prepared amount in such a way that the recipient can observe this process. Cash issuance is carried out by sheet, piece by piece in the amount indicated in the cash register. After issuing the money, the cashier signs the cash register.
Just like PKOs, RKOs are stored for 5 years according to the rules established by the head of the organization.
Cash withdrawal for salary payments
Payment of wages is carried out according to payroll statements (Form No. T-49, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1) / payroll statements (Form No. T-53, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1) with drawing up a single cash settlement settlement (for the amount actually paid) on the last day of salary payment or earlier if all employees received their salary before the deadline. Moreover, in such a RKO you do not need to indicate your full name. recipient, or details of an identity document.
The deadline for issuing salary cash is determined by the manager and must be indicated in the statement. But please note that this period cannot exceed 5 working days, including the day you receive money from the bank (clause 6.5 of the Instructions).
The employee must sign the statement.
If on the last day of payment of wages one of the employees did not receive it, then the cashier puts a seal (stamp) next to his last name and initials in the payroll/payroll sheet or makes the entry “deposited”. Then the cashier:
- calculates the amount actually given to employees and the amount to be deposited;
- records these amounts in the appropriate lines of the statement;
- reconciles these amounts with the total amount indicated in the statement;
- affixes his signature and gives the statement for signature to the chief accountant/accountant (in his absence, to the manager).
If we are talking about some kind of one-time payment (for example, paying a salary to a resigning employee), then there is no point in filling out a statement - you can issue the money immediately via cash settlement in the usual manner.
Issuing cash to an accountant
In this case, the RKO is drawn up on the basis of a document written in free form or an administrative document of the organization/individual entrepreneur (clause 6.3 of the Directive). This statement must contain information about the amount of cash, the period for which the money is issued, the signature of the manager and the date.
The fact that the accountant has a debt on amounts previously received on account is not an obstacle to the next release of funds to him.
Receiving cash from the OP and issuing cash to a separate unit
When the parent organization receives money from its OP, an incoming cash order is also issued, and when issued, an outgoing cash order is issued. Moreover, each organization determines the procedure for issuing cash to its OP independently (clause 6.4 of the Directions).
Conducting cash transactions: issuing cash by proxy
Cash intended for one recipient can be given to another person by proxy (for example, receiving a salary for a sick relative). In this case, the cashier must check (clause 6.1 Instructions):
- correspondence of the recipient's full name indicated in the RKO with the principal's full name indicated in the power of attorney;
- compliance of the full name of the authorized person indicated in the RKO and the power of attorney with the data of the presented identification document.
In the payroll/payroll statement, before the signature of the person to whom the money is issued, an entry “by proxy” is made.
The power of attorney is attached to the cash settlement/payment slip/payroll slip.
If cash is issued under a power of attorney issued for several payments or to receive money from different legal entities/individual entrepreneurs, a copy of such a power of attorney is made. This copy is certified in the manner established by the organization/individual entrepreneur and is attached to the RKO.
In a situation where the recipient is entitled to several payments from one legal entity/individual entrepreneur, the original power of attorney is kept by the cashier; with each payment, a copy of the power of attorney is attached to the cash settlement/payment slip/payroll sheet, and with the last payment, the original.
Book of accounting of accepted and issued cash
If a company or individual entrepreneur has several cash registers, then transactions involving the transfer of cash during the working day between the senior cashier and cashiers are recorded by the senior cashier in the book of accounting for funds received and issued by the cashier (Form No. KO-5, approved by Resolution of the State Statistics Committee of the Russian Federation dated 18.08 .1998 N 88).
Cash book
The OP sends a copy of the cash book sheet to the parent organization. The procedure for such referral is established by the organization itself, taking into account the deadline for drawing up accounting/financial statements.
Method of registration of cash documents and books
They can be drawn up on paper or electronically (clause 4.7 of the Instructions).
Paper documents are drawn up by hand or using technical means, such as a computer, and signed with handwritten signatures.
Corrections can be made to documents drawn up on paper (except PKO and RKO). Persons who made corrections must indicate the date of such correction, as well as indicate their last name and initials and sign.
Documents issued electronically must be protected from unauthorized access, distortion and loss of information.
Electronic documents signed with electronic signatures.
It is prohibited to make corrections to documents issued electronically.
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