Cash transactions. Cash and credit operations of banks

Commercial banks carry out cash transactions on the basis of Regulation No. 318-P dated April 24, 2008 “On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions in the territory Russian Federation».

The bank conducts cash transactions through the cash desk or through internal structural units (for example, cash desks outside the cash desk), which must be appropriately equipped both from a functional point of view and from a security point of view. The cash desk of the bank should include the following premises:

Day cash desk, which accepts and dispenses cash Money during the operational (banking) day;

· evening cash desk, where the evening proceeds of customers, as well as collected funds, are deposited;

cash desk recalculation;

· money vault;

· exchange office (only if the bank has a currency license of the Central Bank of the Russian Federation).

Other internal structural subdivisions (VSP), in which cash transactions are carried out, must also contain separate premises that exclude the possibility of unauthorized persons being in them, as well as a store of values. In the absence of a vault of value, cash in the VSP must be kept in a safe.

When carrying out cash transactions with cash, a credit institution, VSP may use various software and hardware tools:

· automatic devices for receiving and issuing cash to customers using a personal computer installed at the workplace of a cash worker (cash terminal);

devices operating in automatic mode and designed to receive cash from customers (automatic safe);

· ATMs;

other software and hardware.

The specified software and hardware, the use of which provides for a sheet deposit of cash by the client, must be equipped with detectors to verify the authenticity of banknotes deposited.

Banks can carry out the following cash operations: acceptance, issuance, exchange, exchange, processing, including recalculation, sorting, formation, packaging of cash.

Cash service for clients, both legal and individuals includes the following main operations:

Acceptance of cash from the client and their crediting to the client's account, including using plastic cards;

· Acceptance/issuance of funds for carrying out operations to transfer funds to the Russian Federation or abroad without opening bank accounts on behalf of or in favor of individuals;

· issuance of funds from the client's account, including with the use of plastic cards, in the form of cash;

collection of client's funds;

currency exchange operations;

exchange of cash both in Russian rubles and in foreign currency;

Checking the authenticity and recalculation of cash.

Acceptance of cash from clients legal entities is carried out on the basis of the Announcement for a cash contribution. Accepted cash funds are credited to the client's account. Cash can be deposited at daytime and evening cash desks of the bank. Acceptance of cash from clients - individuals is carried out on the basis of the Receipt cash warrant.

The issuance of cash from the account of a client - a legal entity is currently carried out, as mentioned above, using checks. To do this, the client submits a completed check to the bank serving him, indicating the purposes for which it is planned to spend the received money. Based on this check, the bank issues cash to the client, debiting them from the client's account. As a rule, for the issuance of cash, the bank takes a commission from the client in the form of a percentage of the amount issued, the amount of which depends on the amount and purpose specified in the check. The issuance of cash to individual customers is carried out on the basis of a Cash Debit Order.

Collection of client funds is carried out on the basis of a special agreement signed with the bank. It can be regular or one-time. For the provision of cash collection services to him, the client pays a commission to the bank, the amount of which is established by an agreement between them.

Cash service of a client - a legal entity is carried out only if he has a specially equipped cash desk.

Legal entities must comply with the procedure for conducting cash transactions and, in particular, maintain a cash book, which takes into account all transactions carried out through the cash desk with the attachment of documents confirming them.

The balance of cash in the cash desk of a legal entity must not exceed the limit of the cash balance in the cash desk (cash limit) established by the bank on the basis of the cash plan and application-calculation. The cash limit is the maximum allowed amount of cash that can be in the cash desk of a legal entity at the end business day. If necessary, the value of the cash limit can be reviewed. Legal entities have the right to keep cash in their cash desks in excess of the established limit only for remuneration, payment of benefits for social insurance and scholarships for no more than three working days, including the day the money is received from the bank. All cash from the cash desk of a legal entity that exceeds the cash limit must be deposited with the bank.

Since legal entities are currently allowed to have accounts in several banks, when opening a new account, it is necessary to confirm in the bank where this account is opened, the cash limit previously set for this legal entity.

Banks systematically check their clients' compliance with the rules for conducting cash transactions and, if violations are found, apply various administrative sanctions to them (for example, reduce the size of the cash limit).

For carrying out various cash transactions, banks charge customers a commission, which is set in accordance with the Tariffs of the bank. The amount of the commission can be set either as a fixed amount or as a percentage of the amount of the transaction. These commissions are the bank's income from its cash transactions.

Questions for self-examination

1. What types of bank accounts can be opened by Russian commercial banks?

2. What operations are carried out on bank accounts?

3. From what document can a bank client get information about the state of his account and about the movement of funds on it?

4. In what forms is it allowed to carry out non-cash payments in our country? Which one is the most common?

5. Within how many days from the date of compilation payment order is valid and can be presented to the bank to make a payment on it?

6. For which settlement document, when making settlements for collection, it is necessary to receive an accent in order to make a payment on it?

7. What are the main types of letters of credit in accordance with Russian legislation?

8. What needs to be done to open a letter of credit and to receive funds under it?

9. From what sources can a bank pay for checks drawn by its client?

10. What should the owner of the credit bank card when withdrawing cash from an ATM?

11. What are the advantages of electronic payments?

12. What is the advantage of traveler's checks over cash and how is it achieved?

13. In what sequence is the write-off of funds from bank account?

14. What premises does the bank's cash desk include?

15. What do cash transactions of banks include?

16. In what case is it allowed to exceed the cash balance in the cash desk of an enterprise or organization over the cash limit?

17. What are the benefits of the bank from the implementation of settlement and cash services for customers?

18. What risks does the bank face when providing settlement and cash services to customers?

Cash discipline is established on legislative level cash handling rules. In 2020, they are required to comply with organizations and individual entrepreneurs who work with cash. However, not all rules apply to small businesses and entrepreneurs. They are required to use them only in certain cases. We will consider this and other nuances in the article.

The procedure for conducting cash transactions has existed for many years. Violation is subject to a hefty fine. Let's figure out who is obliged to comply with cash discipline in 2020, what you can spend cash on and how to ensure the safety of cash.

We note right away that when selling goods for cash, a company or an individual entrepreneur is required to use cash registers ( online cash registers). If cash is received without their use, this is a violation for which they can be fined. These rules also apply to operations for the performance of work or the provision of services. OFD services do not provide for the possibility of accounting. They only record information about completed transactions. You have to load data into accounting programs. The BukhSoft program will do this automatically. No manual input. She will generate all the transactions, calculate taxes, and also draw up reports. Experts of the program will help you to double-check the most common mistakes.

Prepare cash documents in the BukhSoft program ⟶

These sample documents and reference books will help you conduct cash transactions in accordance with all legal requirements. They will save you from offensive fines and protect you from mistakes. The relevance is confirmed by the experts of the BukhSoft program. Download for free:

How to manage your cash register in 2020

Cash is subject to strict accounting. The law obliges to store them only in a specially equipped cash desk. Moreover, there are certain requirements for the cash room. For example, it must be equipped with metal doors, a safe, etc.

Law on cash discipline	What governs
Decree of the Central Bank of March 11, 2014 No. 3210-U	Defines a list of rules for conducting cash transactions
Law of the Russian Federation of July 3, 2016 No. 290-FZ	The procedure for applying online CCP
Decree of the Central Bank dated 07.10.2013 No. 3073-U	The procedure for conducting cash payments
Decree of the Central Bank of June 19, 2017 No. 4416-U	Amendments to Decree No. 3210-U

There are central or main, as well as operating cash desks. The latter are used to conduct settlements with customers. Cass can be several. The central one keeps records of cash received throughout the organization as a whole.

All cash must be credited. This procedure includes:

Issuing a cash receipt for the amount received
Making an entry in the cash book that the money has been accepted
Delivery of cash to a banking institution.

Who is required to use the procedure for conducting cash transactions in 2020

All organizations, regardless of their organizational and legal form and the applicable taxation system, are required to comply with the procedure for accounting and conducting cash transactions (clause 4, article 346.11, clause 5, article 346.26 of the Tax Code of the Russian Federation). So it spreads:

on organizations regardless of the form of ownership (state, private, etc.);
individual entrepreneurs who accept cash;
organizations and individual entrepreneurs who work with cash registers;
on organizations or individual entrepreneurs that use forms strict accountability.

A few years ago, the procedure for conducting cash transactions was simplified. Changes in the conduct of cash transactions in 2020 concern certain groups of entrepreneurs. Cash management in 2020 in a simplified manner applies to:

for small and micro enterprises;
individual entrepreneurs.

This follows from paragraph 1 of the 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 Business Entities”.

The simplified procedure is that small businesses and entrepreneurs have the right not to set a cash balance limit. To everything else, IP may not lead:

receipt orders;
expense orders;
cash book.

Such rules are established in paragraph 10 of clause 2, paragraph 2 of clause 4.1, paragraph 9 of clause 4.6 of Instruction No. 3210-U of the Bank of Russia dated March 11, 2014.

It is still better for individual entrepreneurs to keep a cash book and draw up documents. After all, to ensure the safety and control of cash flow in the interests of the entrepreneur himself. For example, in a disputable situation, it will be possible to confirm the issuance of money for a report or salaries with cash documents.

What cash transactions fall under the concept of cash discipline

Cash transactions and cash management include:

accepting and issuing cash, for which they issue cash receipts and debit orders;
storage of cash at the cash desk;
compliance with the limit of cash payments;
maintaining a cash book;
depositing cash to the bank.

Fix the procedure for conducting cash register operations in a separate document. For example, you can approve a special provision on the conduct of cash transactions.

Free money is kept in bank accounts. You can store a limited amount of cash directly at the cash desk - within the limit set by the head of the organization. Small and micro enterprises may not set a limit on the balance of cash on hand. That is, money in the cash register can be stored in any size.

How to receive and withdraw cash

Operations for the posting of cash and their issuance are drawn up:

upon receipt of money at the cash desk - by a credit-cash order (form KO-1);
when issuing money from the cash desk - by an account cash warrant (form KO-2).

Attention! On July 1, 2019, the transition to online cash registers was completed. They are required to apply to all legal entities that receive cash from individuals.
A deferment until 07/01/2021 was received by individual entrepreneurs who work without employees and their activities include:

to perform work or provide services;

sale of goods of own production.

Take advantage of our comprehensive offers for online cash registers. By favorable price you get at the same time: KKT famous model, program technical support, electronic signature, services for registration with the IFTS, as well as an agreement with a fiscal data operator.

Receipt order

A receipt order (PKO) consists of two parts:

the first - remains with the organization and is filed with the cash book;
the second (tear-off part) is issued to the person who deposited the cash.

Withdrawal slip

An outgoing order (RKO) does not have a tear-off part. His form remains at the box office. It indicates:

Name of the person who received the cash;
the basis for issuing money (for example, an application);
amount in figures and words;
attachments to the document (if any).

The order might look like this (sample):

Book keeping in 2020

How to manage your cash register in 2020? Reflect information on cash flow in the cash book in the form No. KO-4. All organizations should do this. Doesn't matter:

the legal form of the organization and its form of ownership;
the taxation system they apply.

Entrepreneurs who keep records of income and expenses or physical indicators in accordance with tax legislation, has the right not to fill out the cash book.

All money received at the cash desk must be credited. Anyone who does not do this allows a violation of cash discipline in 2020. At the same time, to capitalize money means to reflect them in the cash book. And exactly in the amount that is confirmed by cash documents.

The cash book is filled out for each day in which there were cash transactions - their receipt or issue. One sheet of the book is assigned for each day. It is impossible to issue one sheet of the book for a period of time (for example, from March 10 to March 30, 2020).

The book indicates all cash receipts and the amount of their expenditure for a calendar day. After that, they withdraw their remainder. If the money was not credited to the cashier, the organization may be fined. Moreover, if such a violation of cash discipline in 2020 is revealed in several divisions of the organization, each of them will be fined.

Here is an example of a completed cash book:

For what purposes can cash proceeds be used?

Cash proceeds from sales can only be spent on strictly certain goals. Otherwise, for example, in case of non-targeted issuance, this equates to a violation of cash discipline in 2020, for which there are penalties.

	Purpose of spending the proceeds
	Payment of wages and other accruals to employees
	Payment of various social benefits (for example, childcare)
	Payment for goods, works or services purchased for cash. Exception - securities
	Issuance of cash under the report. For example, when sending an employee on a business trip
	Refund if the buyer refused the previously purchased product or service, which the buyer paid in cash
	Reimbursement of expenses to employees who paid for insurance in cash
	Cash payment to a bank paying agent or subagent
	Entrepreneur's personal needs

For these purposes, you can spend the proceeds only from the sale of your own goods, works and services. Cash received from citizens in payment to other persons, hand over to the bank in full. The law does not allow the issuance of cash proceeds for those purposes that are not listed above. For example, money cannot be used to transfer a loan to an employee or pay rent on real estate.

Cash payment limits in 2020

Cash payment is possible only in a certain amount. In 2020, it is 100,000 rubles under one contract. The time interval that has passed, for example, between the first and second settlement under one contract, does not matter.

This rule applies if the calculations are carried out:

organizations among themselves;
individual entrepreneurs among themselves;
organizations and individual entrepreneurs.

Ordinary citizens who are not registered as individual entrepreneurs have the right to settle accounts with each other without any restrictions in any amount.

Cash limit

Cash must be kept at the cash desk only within a certain amount - cash limit. This rule may not be followed:

small businesses and consumer cooperatives;
individual private entrepreneurs.

The limit is calculated by the organization itself and agreed with banking institution where the current account is opened.

The limit is calculated according to the formula:

Limit

SV - the amount of revenue for billing period(no more than 92 working days);
RP - billing period (no more than 92 working days);
SDV - the period between the days of delivery of proceeds (no more than 14 days).

Overlimit cash is determined by the formula:

In some situations, the law allows you to keep money in excess of the limits agreed with the banking institution. There are two such situations:

On the day of payment of wages and other accruals on the wage fund. The presence of over-limit funds is allowed within 5 days;
Weekend and holidays. Cash can be deposited at the bank on the first business day.

How to ensure the safety of cash at the checkout

Measures that will ensure the safety of cash, the procedure for their storage, transportation, inventory, each company develops independently (clause 7 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). The cashier or the employee performing his duties is responsible for the safety of money at the cash desk. Therefore, when hiring a cashier, in addition to completing the usual documents, you need to:

conclude an agreement with him on full liability;
take from him a receipt stating that he is familiar with his official rights and duties.

Do the same if the duties of a cashier are performed by another internal part-time employee, for example, an accountant. All this is necessary, because the cashier is material responsible person. This means that he is obliged to compensate the employer for damage caused through his fault, in full size. This follows from the list approved by the Decree of the Ministry of Labor of December 31, 2002 No. 85, and articles 242 and 244 of the Labor Code of the Russian Federation.

Checking violations of cash discipline in 2020, penalties for non-compliance

Checking cash discipline is carried out by employees tax office. When tax inspectors they check whether all cash is credited, they check the information in the cash book with primary documents - PKO, RKO, etc. If a discrepancy is found, the organization will be fined. This right of inspectors is also confirmed by the courts. See, for example, the resolutions of the Federal Antimonopoly Service of the West Siberian District of 04/05/2010 No. A03-13078 / 2009, the Volga District of 01.30.2008 No. A12-11536 / 07-C59, the East Siberian District of 03.13.2007 No. A74-3799 / 2006-F02-1166/2007.

In 2020, untimely entries in the cash book about the money received are also recognized as a violation of cash discipline. That is, when entries in the cash book are not made on the day the cash was received at the cash desk. See, for example, resolutions of the Federal Antimonopoly Service of the Volga District dated June 19, 2009 No. А12-20715/2008, North Caucasus District No. А32-11915/2008-70/75-20АЖ dated 09.06.2009, No. Ф08-6779/2007-2517А dated 10.10.2007.

Control whether the cash book is kept correctly Chief Accountant. What if he is ill or on vacation? Then the head of the organization is responsible for this work. If they treat their duties negligently, they will face administrative liability for violating cash discipline in 2020 under Article 15.1 of the Code of Administrative Offenses. For entrepreneurs, the chief accountant, the head of the company, when he replaces the absent chief accountant, see the types of sanctions in the table below:

	Violation	liability, penalty
	Cash settlements in amounts that exceed the limit
	Keeping cash at the cash desk in excess of the limit agreed with the bank	from 40,000 to 50,000 rubles. – for organizations; from 4000 to 5000 rubles. - For officials
	Use of cash proceeds for other purposes	from 40,000 to 50,000 rubles. – for organizations; from 4000 to 5000 rubles. - for officials
	Non-receipt of received cash to the cash desk	from 40,000 to 50,000 rubles. – for organizations; from 4000 to 5000 rubles. - for officials
	Improper organization of keeping money at the cash desk	from 40,000 to 50,000 rubles. – for organizations; from 4000 to 5000 rubles. - for officials
	Not issuing a cash register receipt (online cash desk) to the buyer or a strict reporting form (BSO)	10 000 rub. – for organizations; 2000 rub. - for officials
	Non-use of cash registers or online cash registers	from 75 to 100% of the amount received but not less than 30,000 rubles. – for organizations; from 25 to 50% of the amount received but not less than 10,000 rubles. - for officials

Cash transactions - these are bike operations for receiving and issuing money and valuables to bank customers. Cash is the most liquid, but low-yielding asset. Special purpose cash operations - uninterrupted customer service. All cash used to carry out these transactions is called operating cash desk of the bank.

Cash turnover credit organizations regulated by the Bank of Russia, which is the emission and cash center on the basis of Ch. 7 of the Federal Law of July 10, 2002 No. 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)".

Despite the increasing use electronic means payment, the share of cash payments is about 90%. This is due to the fact that a cash transaction is still cheaper, and the settlement speed is higher. In addition, in Russia there are about 4 terminals per 1000 inhabitants (for example, in France - 22), although at the beginning of 2013 there were more ATMs in the country than in Europe.

Principles organizations of money circulation:

all business entities keep funds in accounts with credit institutions;
cash acceptance is carried out in accordance with the regulatory documents of the Central Bank of the Russian Federation;
the procedure and terms for the delivery (receipt) of cash are established by the bike in agreement with the client;
bank customers are set a limit on cash balances;
banks set a limit on the operating cash desk.

Cash transactions of the Central Bank of the Russian Federation are aimed at servicing commercial banks, are carried out on the basis of an agreement and provide:

rational circulation of cash within the framework of the bank's monetary policy;
timely posting and crediting to the relevant accounts of clients of cash received at the cash desks of the RCC;
timely issuance of funds to the clients of the Central Bank of the Russian Federation in accordance with their limit requirements for settlements.

To perform cash transactions, each cash register has cash register, designed to account for money in circulation (crediting incoming cash and performing expense transactions). The procedure for regulating circulation cash desks in the Main Departments of the Bank of Russia and the RCC includes the following rules:

setting limits on revolving cash desks (the overlimit balance is handed over to the RCC through a collector);
reinforcements of working cash desks;
transfers of excess balances from working cash desks to reserve funds;
exchange of old banknotes.

Applications received from banks are satisfied if funds are available on the correspondent account on the eve of the day they are issued. A limit is also set for the cash desk of the RCC itself. If it is not enough, the RCC submits an application to the PI to reinforce the turnover cash desk (see Fig. 6.16).

Reserve funds– not yet issued or already withdrawn from circulation banknotes. Funds of the Russian Federation may be used only with the permission of the Bank of Russia.

Rice. 6.16.

Cash services for customers are provided by banks in accordance with the provisions of the Bank of Russia. This procedure includes the rules of cash circulation for clients of banks - legal entities and for commercial banks.

Money can be deposited:

at the cash desks of the bank;
collectors for subsequent delivery to the bank;
communications enterprises for transfer to bank accounts.

The issuance of cash is carried out by economic agencies within the funds available in their accounts on the basis of a certificate-application on the need for a certain amount of money for consumption (salary, travel expenses and so on.).

Banks perform cash transactions in accordance with the cash plan approved by the Bank of Russia on the basis of their projects. The cash planning of the bank is based on cash applications of customers (Fig. 6.17), on the basis of which the scheduling of cash withdrawals is carried out (Fig. 6.18).

Rice. 6.17.

Rice. 6.18.

Organization of cash work in the bank is carried out in accordance with the rules of the Central Bank of the Russian Federation and is designated by the term "cash discipline". The rules govern:

general order conducting operations;
rules for the transportation of banknotes;
rules for the storage of banknotes;
the procedure for replacing and destroying damaged banknotes.

The requirements are quite strict. Banks are required to have a good material and technical base, specially equipped and guarded premises, otherwise they do not receive permission to conduct cash transactions.

Department of cash operations bank may include the following operating cash desks:

credit - acceptance of cash (Fig. 6.19);
expenditure - the issuance of money (Fig. 6.20);
income and expenditure (for banks where the volume of transactions is small);
evening (servicing customers working with cash in the evening and at night);
for the exchange of money;
to calculate cash receipts.

Rice. 6.19.

Rice. 6.20.

Many banks separate cash service for clients, using the so-called one-stop shop - separately for legal entities and individuals.

Acceptance and issuance of money is possible only on the basis of an order of an accounting and operational employee, issued cash documents(incoming and outgoing), which must have the signatures of the relevant bank officials.

To ensure the safety of valuables and the proper organization of cash work, cash transactions are under constant current (internal) control and are subject to external audits.

Distinctive feature cash activity modern banks is the desire for maximum automation of cash transactions, which leads to a reduction in the volume of cash transactions. Many banks are moving to the so-called one window service without distinguishing between receipts and expenditures.

See details: Luntovsky G.I. Cash circulation: modern stage and development prospects // Money and credit. 2013. No. 2.
Bank of Russia Regulation No. 318-P dated April 24, 2008 "On the Procedure for Conducting Cash Operations and the Rules for the Storage, Transportation and Collection of Bank of Russia Banknotes and Coins in Credit Institutions on the Territory of the Russian Federation", Bank of Russia Regulation No. 373-II 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.

Bank cash operations are operations for receiving and issuing money to customers through the bank's cash desk, operations for transporting money between bank vaults (branches ...), etc., which have strictly regulated procedures and rules for conducting.

Does the procedure for conducting cash transactions of banks of ordinary citizens, i.e. individuals? Yes, it does. After all, each of us periodically visits the bank: to pay taxes and utility bills, to place savings in deposit accounts, to send money transfer to their loved ones, for registration of purchase and sale and storage of precious metal ingots, etc.

In order not to get into an unpleasant situation. you need to know that the conduct of cash transactions in banks is regulated by the Regulation Central Bank of Russia for N 318-P dated April 24, 2008 "On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions in the territory of the Russian Federation". The Regulation came into force on September 01, 2008, and the fourth paragraph of clause 2.11 of the Regulation came into force on January 01, 2009.

Procedure for cash transactions

The Regulation of the Central Bank "On the procedure for conducting cash transactions ..." covers a wide range of issues. They define and establish next order cash transactions:

The procedure for conducting cash transactions with the currency of the Russian Federation in the form of banknotes and coins of the Bank of Russia (hereinafter referred to as cash) when carrying out banking operations and other transactions;
Procedure for dealing with banknotes of the Bank of Russia that raise doubts about solvency (hereinafter referred to as dubious banknotes of the Bank of Russia);
Procedure for dealing with banknotes of the Bank of Russia that are insolvent and have no signs of forgery (hereinafter referred to as banknotes of the Bank of Russia that are insolvent);
The procedure for working with banknotes of the Bank of Russia, the presence of signs of forgery of which does not raise doubts among a cash worker of a credit institution (hereinafter referred to as banknotes of the Bank of Russia having signs of forgery);
Rules for the storage, transportation and collection of cash in credit institutions on the territory of the Russian Federation.

The new Regulation of April 24, 2008, N 318-P, describes in more detail the technical details of conducting cash transactions, storing, transporting and collecting funds. So, for example, the changes affected the form of the transmittal sheet to the collection bag with cash (Appendix No. 8 to the Regulation of the Bank of Russia No. 318-P of 04.24.08), the form of power of attorney for collectors, etc.

Features of cash transactions

What features of cash transactions carried out in the bank need to know the customers of banks - individuals? From the Regulation of the Central Bank of Russia for N 318-P dated April 24, 2008 "On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation" for individuals, you basically need to know the following points :

In accordance with paragraph 1.1. Regulations, cash transactions for the acceptance, issuance, exchange, exchange, processing of cash are carried out with individuals who are serviced by a credit institution. In other words, none of the banks has the right to refuse to serve you and to exchange, for example, torn / shabby banknotes or to exchange / exchange small things. True, bank cashiers are very reluctant to exchange coins of small denominations for larger denominations. And so that cashiers do not have reasons to refuse to exchange small coins (5, 10, 50 kopecks) for a larger bill, it is best to bring coins pre-sorted by value to the bank. Some transactions may be charged.

In accordance with clause 2.9. carrying out incoming or outgoing cash transactions, the cashier's employees of a credit institution shall affix an imprint of the cash desk stamp on incoming or outgoing cash documents. When accepting, issuing cash in the post-operational time of a credit institution, cash workers affix an imprint of a cash desk stamp with hallmarks, indicating that the transactions were carried out in the post-operational time of the credit institution.
Instead of a cashier's stamp on incoming, outgoing cash documents, an imprint of the software and hardware tool can be affixed, with the use of which the registration of incoming, outgoing cash transactions was carried out.

In accordance with clause 2.10. Regulations, cash workers in the implementation of cash transactions are prohibited from:
1. carry out the instructions of clients to carry out cash transactions on bank accounts, accounts on deposits (deposits), bypassing accountants, in the absence of a control system provided for in paragraph 2.6 of this Regulation;
2. remove from the client's field of vision the cash received from him, issued to him, documents until the end of the transaction and the issuance to the client of a copy of the incoming, outgoing cash document signed by the cashier with an imprint of the cash desk stamp;
3. keep cash previously accepted from customers on the desktop of a cash worker;
4. destroy, cancel dubious banknotes of the Bank of Russia that have signs of forgery, including by stamping, punching holes, cutting, as well as issuing, returning them to the client.

This point and comment, in my opinion, it makes no sense. You just have to always remember it. And if your rights are violated, demand their observance.

Carrying out cash transactions

Practically in all cash desks of the bank there is a sign: - "Count the money without leaving the cash desk." And it is right. It is believed that if the client moved away from the cash register, then he could already change, replace, combine banknotes with unverified ones, etc. You will no longer be able to prove the opposite. Therefore, it is worth observing the “tacit” ritual when conducting cash transactions, namely:

Approach the cash window, and if the cashier has not yet removed the money from the previous operation from the table or is talking on the phone, then do not rush to submit your documents and money;
Submit a token, or receipts and expenditure documents and a passport for verification;
Only then, if the operation on arrival is carried out, submit money;
To avoid misunderstandings, carefully observe the procedure for recounting money and checking the solvency of banknotes.
When receiving money from the cash register, without leaving the cash register, count the cash. Feel free to do this - money loves an account, even if the cashier counted the issued bills in front of you.
Doubtful, damaged or inked banknotes, ask for a replacement or check their authenticity through a money checker.
receiving a large sum check the authenticity of banknotes on your machine without leaving the cash register or demand that the cashier do such a check in front of your eyes. This is especially true for large denomination banknotes. The cashier is obliged to do this at your request. Some banks even provide a machine for your verification.
If the issuance of money was accompanied by an entry in savings book, then, also, without leaving the cash desk, check whether the amount spent on the passbook corresponds to the amount of money received / returned.

Observing the requirements of the Regulations of April 24, 2008 for N 318-P in the order of cash transactions and the "secret" ritual, you will avoid various kinds of misunderstandings. Good luck and success in everything!

For information: Regulation of the Central Bank of Russia N 318-P dated April 24, 2008 "On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation" was registered with the Ministry of Justice of the Russian Federation on May 26, 2008 year (registration N 11751) and published in the Bulletin of the Bank of Russia, N 29-30, dated 06/06/2008. The full text can be downloaded from the website:

The legislator assigned the competence to organize cash circulation on the territory of the Russian Federation, as well as the functions of determining the procedure for conducting cash transactions, to the Bank of Russia (Article 34 of Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" ).

Regulatory legal instruments, regulating cash circulation in the Russian Federation and determining the procedure for conducting cash transactions, are:

- "Regulations on the rules for organizing cash circulation in the territory of the Russian Federation" dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, minutes No. 47);

- "The procedure for conducting cash transactions in the Russian Federation", approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 (Letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18 "On approval of the "Procedure for conducting cash transactions in the Russian Federation") (Hereinafter referred to as the Procedure for Conducting Cash Transactions in the Russian Federation).

The procedure for conducting cash transactions in the Russian Federation contains general provisions on the procedure for conducting cash transactions and establishes procedural rules for the following sections:

Receiving, issuing cash and processing cash documents;

Keeping a cash book and storing money;

Auditing the cash register and monitoring compliance with cash discipline.

The Central Bank of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation), in accordance with the powers granted, establishes some conditions for the circulation of money and explains the features of the application in practice of the provisions of the "Procedure for conducting cash transactions", for example - see:

Directive of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities in one transaction”;

Letter of the Central Bank of the Russian Federation dated February 17, 1994 No. 14-4/35 “On clarifications on the application of the “Procedure for conducting cash transactions in the Russian Federation”;

Letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4 / 95 "On clarifications on certain issues of the "Procedure for conducting cash transactions in the Russian Federation" and the conditions for working with cash."

The Ministry of Finance of the Russian Federation develops and approves regulations on maintaining accounting and rules for keeping records of business transactions that are mandatory for use by all organizations (except for the Central Bank of the Russian Federation and credit institutions) located on the territory of the Russian Federation.

The State Committee of the Russian Federation on Statistics (Goskomstat of the Russian Federation is a federal body participating within its powers in the regulation of accounting) approves unified forms of primary accounting documentation accounting for cash transactions.

Speaking of cash transactions, always means actions related to payments made by cash.

In accordance with the Constitution of the Russian Federation (Article 75), the legislator recognizes the ruble as legal tender, mandatory for acceptance at face value throughout the Russian Federation (Article 140 Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation)), and also includes money in the list of objects of civil rights (Article 128 of the Civil Code of the Russian Federation).

Cash settlements are settlements in which cash actually participates, and which can be made in a single form - by transferring them in fulfillment of any civil law obligation.

Civil law, establishing general rules cash settlements, uses a differentiated approach depending on who is the subject of such settlements (Article 861 of the Civil Code of the Russian Federation).

Citizens outside their own entrepreneurial activity can carry out cash settlements among themselves or with legal entities without restrictions.

When carrying out entrepreneurial activities, citizens can make cash payments between themselves or with legal entities, but in accordance with legislative requirements.

Legal entities have the right to make settlements among themselves in cash in cases where this is not prohibited by law.

Guided by the decision of the Board of Directors of the Central Bank of the Russian Federation, the Central Bank of Russia established size limit cash settlements between legal entities in one transaction in the amount of 60,000 (sixty thousand) rubles (Decree of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities in one transaction”). At the same time, it was officially explained in the Letter of the Central Bank of the Russian Federation dated July 2, 2002 No. 85-T, the Tax Ministry of the Russian Federation dated July 1, 2002 No. 24-2-02 / 252 "On the issues of cash settlements between legal entities" cash settlements carried out between legal entities under one or several monetary documents under one agreement cannot exceed the maximum amount of cash settlements.

Taking into account the requirement of the Central Bank of Russia - for all "economic agencies" to apply the mandatory rules for cash transactions, and also in view of their (rules) importance and sufficiently detailed presentation in a regulatory legal act, the authors consider it necessary to cite in this book the text of the document - "The procedure for conducting cash transactions in the Russian Federation”, which includes the following sections:

1. General Provisions;

2. Acceptance, issuance of cash and execution of cash documents;

3. Keeping a cash book and storing money;

4. Revision of the cash desk and control over compliance with cash discipline.

Note.

The following appendices to the document - The procedure for conducting cash transactions in the Russian Federation are given in the appendix to this book:

"Appendix #1. Signs of solvency of banknotes and coins of the Bank of Russia”;

"Appendix #3. Uniform requirements for technical strength and equipment with signaling of the premises of cash desks of enterprises”;

“Appendix No. 4. Act of revision of cash.

PROCEDURE FOR CARRYING OUT CASH OPERATIONS IN THE RUSSIAN FEDERATION

1. GENERAL PROVISIONS

"1. Enterprises, associations, organizations and institutions (hereinafter referred to as enterprises), regardless of their organizational and legal forms and scope of activity, are obliged to keep free funds in banking institutions (hereinafter referred to as banks).

2. Enterprises settle their obligations with other enterprises, as a rule, by bank transfer through banks or use other forms of cashless payments established by the Bank of Russia in accordance with the legislation of the Russian Federation.

3. To carry out cash settlements, each enterprise must have a cash desk and keep a cash book in the prescribed form.

Acceptance of cash by enterprises when making settlements with the population is carried out with mandatory application cash registers."

Note.

On the use of cash registers - see Section No. 2 of this book.

"4. Cash received by businesses from banks is spent on the purposes indicated on the check.

5. Enterprises can have cash in their cash desks within the limits, established by banks in consultation with company leaders. If necessary, limits on cash balances are reviewed.

6. Enterprises are obliged to hand over to the bank all cash in excess of the established limits on the balance of cash on hand in the manner and terms agreed with the servicing banks.

Cash can be handed over to day and evening cash desks of banks, collectors and joint cash desks at enterprises for subsequent delivery to the bank, as well as to communication enterprises for transfer to bank accounts on the basis of concluded agreements.

7. Enterprises that have a constant cash income, in agreement with the banks serving them, can spend it on wages and the payment of social and labor benefits (subsequently - wages), the purchase of agricultural products, the purchase of containers and things from the population.

Note.

In accordance with the letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4/95 “On clarifications on certain issues of the “Procedure for conducting cash transactions in the Russian Federation” and the conditions for working with cash”, the purchase of agricultural products is carried out in accordance with statutory activities enterprise or a license to carry out this type of activity.

The issuance of cash from the cash desks of banks for the purchase of agricultural products from the population is carried out without restrictions.

In accordance with paragraph 3 of Article 845 of the Civil Code of the Russian Federation, the bank is not entitled to determine and control the directions of use of the client's funds and establish other restrictions not provided for by law or the bank account agreement on its right to dispose of the funds at its own discretion.

The intended use of the funds received by the enterprise is checked by the servicing institution of the bank in the subsequent order upon entering the place on the issues of compliance by the enterprises with the conditions for working with cash and the procedure for conducting cash transactions.

The basis for determining the validity of spending funds by enterprises for these purposes and their confirmation can be a cost estimate, charter, regulation, decision to establish an enterprise or an agreement of founders, licenses for certain types activities and other documents, agreements (contracts), reports of accountable persons on the expenditure of cash received for the purchase of agricultural products.

When deciding on the issuance of cash for the purposes indicated in the check, banks may request the necessary documents from the serviced enterprises.

Enterprises do not have the right to accumulate cash in their cash desks in excess of the established limits for future expenses, including wages.

8. The issuance of money from the proceeds of some enterprises with constant cash receipts for the needs of others is allowed in remote areas where there are no banks, on the basis of an agreement between enterprises in agreement with the banks serving these enterprises.

9. Enterprises have the right to keep cash in their cash desks, in excess of the established limits only for wages, social insurance benefits and scholarships for no more than 3 working days (for enterprises located in districts Far North and equivalent areas - up to 5 days), including the day of receipt of money in the bank.

10. The issuance of cash under the report is made from the cash desks of enterprises.

In case of temporary absence of cash desks at enterprises, it is allowed to issue, in agreement with the bank, cashiers of enterprises or persons replacing them with checks for receiving cash directly from the bank's cash desk.

11. Enterprises issue cash against the report on economic and operating expenses, as well as on the expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual divisions economic organizations, including branches that are not on an independent balance sheet and are outside the area of activity of organizations in the amount and for the period determined by the heads of enterprises.

The issuance of cash against the report on expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes.

Persons who have received cash on account are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final settlement on them.

The issuance of cash under the report is made subject to the full report of a particular accountable person on the advance payment previously issued to him.

The transfer of cash issued under the report by one person to another is prohibited.

12. Cash transactions are formalized in standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with central bank Russian Federation and the Ministry of Finance of the Russian Federation.

13. When accepting banknotes and coins for payments, cashiers of enterprises are required to be guided by the Signs and rules for determining the solvency of banknotes (banknotes) and coins of the Bank of Russia (Appendix No. 1) established by the Central Bank of the Russian Federation.

Acceptance of cash by cash desks of enterprises is carried out according to cash receipt orders signed by the chief accountant or a person authorized to do so by a written order of the head of the enterprise.

On receipt of money, a receipt is issued to the incoming cash order signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

14. The issuance of cash from the cash desks of enterprises is carried out according to cash orders or duly executed other documents (payrolls (settlement and payment), applications for the issuance of money, invoices and others) with the imposition of a stamp on these documents with the details of the cash order. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so.

In cases where the documents, applications, invoices and other documents attached to the outgoing cash warrants have a permission inscription of the head of the enterprise, his signature on the outgoing cash warrants is not required.

Procurement organizations can issue cash to deliverers of agricultural products and raw materials, followed by drawing up, at the end of the working day, a general expenditure cash order for all amounts issued per day on procurement receipts.

In centralized accounting departments, one is compiled for the total amount of wages issued, the date and number of which are affixed to each payroll (payroll) statement.

15. When issuing money under an expenditure cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient, records the name and number of the document, by whom and when it was issued and selects the receipt of the recipient. If a document replacing an expenditure cash warrant is drawn up for issuing money to several persons, then the recipients also present the indicated documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case, a record of the data of the identity document on money document, which replaces the cash disbursement order, is not produced.

At the enterprise, the issuance of money can be carried out according to a certificate issued by this enterprise, if it contains a photograph and a personal signature of the owner.

A receipt for receiving money can be made by the recipient only with his own hand in ink or a ballpoint pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money according to the payment (settlement and payment) statement, the amount is not indicated in words.

16. The issuance of money to persons who are not on the payroll of the enterprise is carried out according to expenditure cash orders issued separately for each person, or according to a separate statement on the basis of concluded agreements.

The issuance of money to persons involved in agricultural and loading and unloading operations, as well as for the elimination of the consequences of natural disasters, can be made according to the statement. The statements are drawn up separately for each organization whose employees were sent to the specified work, and are certified, in addition to the signature of the head and chief accountant of the enterprise - the organizer of the work, by the signature of the authorized representative of the relevant organization.

The cashier issues money only to the person indicated in the cash order or a document replacing it. If the issuance of money is made under a power of attorney drawn up in the prescribed manner, in the text of the order, after the last name, first name and patronymic of the recipient of money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the issuance of money is made according to the statement, before the receipt of the money, the cashier makes the inscription: "By proxy." The issuance of money by proxy is carried out in accordance with the requirements provided for in paragraph 15. The power of attorney remains in the documents of the day, as an attachment to an expenditure cash order or statement.

Note.

A power of attorney is recognized as “executed in accordance with the established procedure”, if it is properly executed in the presence of a notary; it is allowed to use a power of attorney filled out in a simple writing, but if it has an administrative inscription (visa) and the signature of the head of the organization (money manager).

“17. Remuneration of labor, payment of social insurance benefits and scholarships is made by the cashier according to pay (settlement and payment) statements without compiling an account cash warrant for each recipient.

On the title (title) page of the pay (settlement and payment) statement, a permissive inscription is made on the issuance of money signed by the head and chief accountant of the enterprise or persons authorized to do so.

In a similar manner, one-time issuance of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money against a report on expenses associated with business trips, to several persons can be issued.

One-time issuance of money for wages to individuals is made, as a rule, according to cash receipts.

18. After the expiration of the terms of remuneration, payment of social insurance benefits and scholarships established by paragraph 9, the cashier must:

a) in the pay (settlement and payment) statement, against the names of persons to whom the said payments have not been made, put a stamp or make a handwritten note: “Deposited”;

b) draw up a register of deposited amounts;

c) at the end of the payroll (payroll) statement, make an inscription on the amounts actually paid and subject to deposit, compare them with the total on the payroll and affix the inscription with your signature. If the money was issued not by the cashier, but by another person, then an inscription is additionally made on the statement: “I issued the money according to the statement (signature)”. The issuance of money by the cashier and the distributor on the same sheet is prohibited;

d) write down the actually paid amount in the cash book and put a stamp on the statements: “Expenditure cash order No. ____”.

The accounting department checks the notes made by the cashier in the payment (settlement and payment) statements, and counts the amounts issued and deposited on them.

The deposited amounts are deposited with the bank, and one general cash order is drawn up for the deposited amounts.

19. Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled in by the accounting department clearly and clearly in ink, ballpoint pen or written out on a machine (writing, computing). Erasures, blots or corrections in these documents are not allowed.

In receipt and expenditure cash orders, the basis for their preparation is indicated and the documents attached to them are listed.

The issuance of receipts and expenditure cash orders or documents replacing them in the hands of persons depositing or receiving money is prohibited.

Receipt and issuance of money on cash orders can be made only on the day they are drawn up.

20. Upon receipt of credit and debit cash orders or documents replacing them, the cashier is obliged to check:

a) the presence and authenticity of the signature of the chief accountant on the documents, and on the expenditure cash warrant or the document replacing it, the permissive inscription (signature) of the head of the enterprise or persons authorized to do so;

b) the correctness of the paperwork;

c) the presence of the applications listed in the documents.

In case of non-compliance with one of these requirements, the cashier returns the documents to the accounting department for proper processing. Receipt and expenditure cash orders or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are repaid with a stamp or the inscription "Paid" indicating the date (day, month, year).

21. Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of incoming and outgoing cash documents. Account cash orders issued on pay (settlement and payment) statements for wages and other equivalent payments are registered after their issuance.

Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machinogram “Insert sheet of the register of incoming and outgoing cash orders”, compiled for the corresponding day, the formation of data for accounting for the movement of funds for the intended purpose is also provided.

22. All receipts and cash withdrawals of the enterprise are recorded in the cash book.

23. Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the enterprise.

When sealing a book with a mastic seal, glue based on liquid glass (“Silicate”, “Office”, “Office”, “Liquid glass”), cigarette paper, and stamp ink are used. The printed paper is smeared on both sides with glue, after sealing the book another layer of glue is applied.

Entries in the cash book are kept in 2 copies through carbon paper with ink or a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers.

Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him.

24. Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next date and sends the second tear-off sheet (a copy of the entries in the cash book for the day) to the accounting department as a report of the cashier for the day) with receipts and expenditure cash documents against receipt in cash book.

25. At enterprises, subject to ensuring the complete safety of cash documents, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machinogram "Insert sheet of the cash book". Simultaneously with it, a machine-gram "Cashier's report" is formed. Both named machine-grams must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the form of the cash book.

The numbering of the sheets of the cash book in these machine diagrams is carried out automatically in ascending order from the beginning of the year.

In the typogram "Insert sheet of the cash book", the last for each month should automatically print the total number of sheets of the cash book for each month, and in the last one for the calendar year - the total number of sheets of the cash book for the year.

The cashier, after receiving the machinograms "Cash book insert sheet" and "Cashier's report", is obliged to check the correctness of the preparation of these documents, sign them and transfer the cashier's report, together with incoming and outgoing cash documents, to the accounting department against receipt in the cash book insert sheet.

In order to ensure the safety and ease of use, the machine-grams of the Cash Book Insert Sheet are stored by the cashier separately for each month throughout the year. At the end of the calendar year (or as required), the machine-grams of the Cash Book Insert Sheet are brochured in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.

26. Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise.

27. The issuance of money from the cash desk, not confirmed by the receipt of the recipient in the cash order or other document replacing it, to justify the balance of cash in the cash desk is not accepted. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by incoming cash orders is considered to be cash surplus and is credited to the company's income.

28. Before the start of the working day, the chief (senior) cashier issues to other cashiers in advance the amount of cash necessary for debit transactions against receipt in the ledger of money received and issued by the cashier.

Cashiers at the end of the working day are obliged to report to the chief (senior) cashier in the advance payment received and in the money accepted according to receipt documents, and hand over the balance of cash and cash documents for the operations performed to the (chief) senior cashier against receipt in the book of accounting accepted and issued by the cashier money.

For advances received for wages and scholarships, the cashier is obliged to report within the period specified in the payroll for their payment. Until the expiration of this period, cashiers are required to hand over to the cashier the balance of cash that is not issued according to payrolls. This money is handed over in bags, packages and other packages sealed by cashiers to the chief (senior) cashier against receipt, indicating the declared amount.

29. In accordance with paragraph 3, the heads of enterprises are obliged to equip a cash desk (an isolated room designed for receiving, issuing and temporarily storing cash) and ensure the safety of money in the cash desk, as well as when they are delivered from a bank institution and delivered to the bank. In cases where, through the fault of the heads of enterprises, the necessary conditions, ensuring the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

The checkout room must be isolated, and the doors to the checkout during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.

Uniform requirements for technical strength and signaling equipment for cash desks of enterprises are given in Appendix No. 3.

Cash desks of enterprises can be insured in accordance with applicable law.

30. All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which, at the end of the working day, are locked with a key and sealed with a cashier's seal. The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates.

Accounted for duplicate keys in packages sealed by cashiers, caskets and other things are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in the act.

If the loss of the key is detected, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.

Keeping cash and other valuables that do not belong to this company at the cash desk is prohibited.

31. Before opening the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working.

In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash desk before the arrival of their employees.

In this case, the head, chief accountant or persons replacing them, as well as the cashier of the enterprise, after obtaining permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash desk. This check must be made before the start of cash transactions.

An act is drawn up on the results of the check in 4 copies, which is signed by all persons participating in the check. The first copy of the act is transferred to the internal affairs bodies, the second is sent to insurance company, the third one is sent to a higher organization (if any), and the fourth one remains with the enterprise.

32. After the issuance of an order (decision, resolution) on the appointment of a cashier to work, the head of the enterprise is obliged, against receipt, to familiarize him with the Procedure for conducting cash transactions in the Russian Federation, after which an agreement on full liability is concluded with the cashier.

Note.

The standard form of an agreement on full individual liability was approved by Decree of the Ministry of Labor of the Russian Federation dated December 31, 2002 No. 85 “On Approval of the Lists of Positions and Works Replaced or Performed by Employees with which the Employer May Conclude written contracts on full individual or collective (team) liability, as well as standard forms of agreements on full liability.

33. The cashier, in accordance with the current legislation on the material liability of workers and employees, is fully liable for the safety of all the values \u200b\u200baccepted by him and for damage caused to the enterprise both as a result of deliberate actions and as a result of a negligent or dishonest attitude to his duties.

34. The cashier is prohibited from entrusting the performance of the work entrusted to him to other persons.

35. At enterprises that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by a written order of the head of the enterprise (decision, resolution). An agreement is concluded with this employee, provided for in paragraph 32.

In the event of a cashier suddenly leaving work (illness, etc.), the values under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the enterprise or in the presence of a commission of persons appointed by the head of the enterprise. An act is drawn up on the results of the recalculation and transfer of values signed by the indicated persons.

36. At enterprises that have a large number of divisions or are serviced by centralized accounting departments, remuneration, payment of social insurance benefits, scholarships can be made by written order of the head of the enterprise (decision, resolution) by others, except for cashiers, persons with whom an agreement is concluded, provided for in paragraph 32, and to which all the rights and obligations established by this Procedure for cashiers apply.

At small enterprises that do not have a cashier on staff, the duties of the latter may be performed by the chief accountant or other employee on the written order of the head of the enterprise, subject to the conclusion of an agreement with him, provided for in paragraph 32.

37. Within the time limits set by the head of the enterprise, as well as when changing cashiers at each enterprise, a sudden audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and verification of other valuables in the cash desk. The balance of cash on hand is checked against the accounting data in the cash book. For the audit of the cash register, a commission is appointed by order of the head of the enterprise, which draws up an act. If the audit detects a shortage or excess of valuables at the cash desk, the act indicates their amount and the circumstances of the occurrence.

An approximate form of the act of auditing the availability of funds is given in Appendix No. 4.

In conditions automated maintenance the cash book, the correct operation of the software for processing cash documents should be checked.

38. Founders of enterprises, parent organizations(if any), as well as auditors ( audit firms) in accordance with the concluded agreements, during the production of documentary audits and inspections at enterprises, they audit the cash desk and check compliance with cash discipline. At the same time, special attention should be paid to the issue of ensuring the safety of money and valuables.

39. Responsibility for compliance with the Procedure for conducting cash transactions rests with the heads of enterprises, chief accountants and cashiers.

40. Persons guilty of repeated violation of cash discipline are held liable in accordance with the legislation of the Russian Federation.

41. Banks systematically check that enterprises comply with the requirements of the Procedure for Conducting Cash Transactions.

Checking the procedure for conducting cash transactions in budget organizations carried out by the relevant financial authorities.

42. Internal affairs bodies, within the limits of their competence, check the technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables at enterprises.

43. Proposals and recommendations to eliminate the shortcomings identified during checks of cash discipline, as well as the causes and conditions conducive to the commission of theft and abuse, are mandatory for enterprises.

44. This Procedure for conducting cash transactions is applied by all enterprises in the territory of the Russian Federation, except for banking institutions, institutions and enterprises federal government postal service under the Ministry of Communications of the Russian Federation, as well as enterprises and organizations that are not subject to the RSFSR Law "On Enterprises and Entrepreneurial Activities".

Unified forms of primary accounting documentation for accounting for cash transactions intended for legal entities of all forms of ownership (except for credit institutions providing cash services to individuals and legal entities) were approved by the Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 "On approval of unified forms of primary accounting documentation on accounting of cash transactions, on accounting of inventory results”:

No. KO-1 "Incoming cash order",

No. KO-2 "Expenditure cash warrant",

No. KO-3 "Journal of registration of incoming and outgoing cash documents",

No. KO-4 "Cash book",

No. KO-5 "Book of accounting for funds received and issued by the cashier."

An incoming cash order (form No. KO-1) is used to register the receipt of cash at the cash desk of an organization both in terms of manual data processing methods and when processing information using computer technology.

A receipt for an incoming cash order, drawn up taking into account the requirements of paragraphs 13 and 19 of the Procedure for conducting cash transactions in the Russian Federation, is registered in the register of incoming and outgoing cash documents (form No. KO-3) and is issued to the hands of the person who transferred the money, but remains at the cash desk.

In the incoming cash order and the receipt to it, it is indicated:

on the line "Base" - content business transaction;

on the line "Including" - the amount of VAT (recorded in figures, and if products, works, services are not taxed, the entry "without tax (VAT)" is made);

on the line "Appendix" - the attached primary and other documents are listed with an indication of their numbers and dates of compilation;

in the column "Credit, code of the structural unit" the code of the structural unit to which the funds are received is indicated.

The cashier, having received from the accounting department a receipt order or a document replacing it, is obliged to check it, guided by the requirements of paragraph 20 of the Procedure for Conducting Cash Transactions in the Russian Federation.

Receipt of cash at the cash desk is accompanied by the issuance of a cash receipt receipt

In the event that money is received by the cashier for goods sold, work performed or services rendered, organizations and individual entrepreneurs for whom federal law prescribes the use of cash registers (CRE) when making cash payments and (or) using payment cards, are obliged give to the buyer (client) cash receipt, printed on cash registers (paragraphs 1 and 4 of Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers in cash settlements and (or) settlements using payment cards” (hereinafter Law No. 54- FZ).

An account cash warrant (form No. KO-2) is used to issue cash from the cash desk of an organization both under the conditions of conventional data processing methods and when processing information using computer technology. An outgoing cash order is drawn up taking into account the requirements of paragraphs 14 - 16, paragraph 4 of paragraph 17, paragraph 19 of the Procedure for conducting cash transactions in the Russian Federation and is registered in the journal of registration of incoming and outgoing cash documents (form No. KO-3).

In those cases when the documents (applications, invoices, etc.) attached to the expenditure cash warrants have an authorization inscription (visa) of the head of the organization, his signature on the expenditure cash warrants is optional.

In the outgoing cash warrant, the line "Basis" indicates the content of the business transaction, and the line "Appendix" lists the attached primary and other documents, indicating their numbers and dates of compilation.

Cashier upon receipt from accounting disbursement order or a document replacing it, must be guided by the prescription of paragraph 20 of the Procedure for Conducting Cash Transactions in the Russian Federation.

Learn more about questions related to primary documents, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Primary Documents".

By general rule, registration in the journal Form No. KO-3 of incoming and outgoing cash orders or documents replacing them (payment or settlement - pay statements, applications for the issuance of money, invoices, etc.) is carried out by the accounting department before they are transferred to the cash desk.

Registration of an account cash warrant or a document replacing it, as a general rule, is carried out before it is transferred to the cash desk. And only "expenditure cash orders issued on payment (settlement and payment) statements for wages and other equivalent payments registered after issuance. (see paragraph 21 of the Procedure for Conducting Cash Transactions in the Russian Federation).

Cash book No. KO-4 is used to record receipts and cash withdrawals of the organization at the cash desk. The cash book must be drawn up taking into account the requirements of paragraph 23 of the Procedure for conducting cash transactions in the Russian Federation.

Each sheet of the cash book consists of 2 equal parts: one of them (with a horizontal ruler) is filled in by the cashier as the first copy, the second (without horizontal rulers) is filled in by the cashier as the second copy from the front and back sides through carbon paper with ink or a ballpoint pen. The first and second copies of the sheets are numbered with the same numbers. The first copies of the sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as a cashier's report and do not come off until the end of operations for the day.

Records of cash transactions begin on the front side of the inseparable part of the sheet after the line "Balance at the beginning of the day."

Previously, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the detachable part of the sheet is superimposed on the front side of the inseparable part of the sheet and records are continued along the horizontal rulers of the reverse side of the inseparable part of the sheet.

On the procedure for maintaining a cash book, also see paragraphs 24 and 25 of the Procedure for conducting cash transactions in the Russian Federation.

Control over the correct maintenance of the cash book is carried out by the chief accountant of the organization.

The book of accounting for funds received and issued by the cashier (form No. KO-5) is used to account for money issued by the cashier from the cash desk of the organization to other cashiers or an authorized person (distributor), as well as accounting for the return of cash and cash documents for operations performed.

In accordance with the Regulation on accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation”, - to ensure the reliability of accounting and financial statements, organizations must make an inventory of property and liabilities, in during which their presence is checked and documented, and their condition is determined.

On the procedure for conducting an audit of the cash desk and monitoring compliance with cash discipline, see section 4 of the Procedure for conducting cash transactions in the Russian Federation.

Cash can be issued from the cash desk not only on the basis of an expenditure cash warrant, but also on the basis of a payroll or payroll.

These statements are drawn up when issuing salaries to employees of the organization.

In this case, the organization decides independently which forms of the statement to use:

settlement and payment;

settlement;

payment.

Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” approved standard forms:

for the payroll form No. T-49,

For payroll form No. T-51,

for the payroll form No. T-53.

After the deadline established by the organization for the issuance of wages and other payments, the cashier is obliged at the end of the payroll to indicate the total paid and deposited (payable, but not paid, but accepted for storage on demand) amounts, reconcile with the total, sign the statement and record the amount actually paid in the cash book. The statement must be signed by the cashier, chief accountant and head of the organization. For the total amount to be paid according to the statement, an expense cash warrant is issued. The number of the expenditure cash warrant and the date of compilation are indicated in the statement. For the deposited amounts handed over to the bank, they constitute one general expenditure cash warrant.

Payrolls are registered in a special journal (form No. T-53a). Payroll records are kept by the organization for 75 years. The journal is started for one calendar year and is kept in the organization for 5 years.

For general provisions on the cash balance limit at the cash desk, see Section 1 of the Procedure for Conducting Cash Transactions in the Russian Federation.

The procedure for setting a limit on the availability of money in the cash desk of an organization, as well as the procedure and terms for depositing cash with bank institutions for subsequent crediting to the accounts of these organizations, are defined in the Regulation on the rules for organizing cash circulation in the Russian Federation dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, Minutes No. 47).

Organizations, regardless of the organizational and legal form, must keep free funds in banking institutions on appropriate accounts on contractual terms.

Cash funds received at the cash desks of organizations are subject to delivery to banking institutions for subsequent crediting to the accounts of these organizations.

Cash is handed over by organizations to the cash desks of banking institutions directly or through joint cash desks at organizations, as well as using the services of federal postal organizations for transfer to the appropriate accounts in banking institutions. Cash can be handed over by organizations on contractual terms through the collection services of banking institutions or specialized collection services licensed by the Bank of Russia to carry out relevant operations for the collection of cash and other valuables.

The procedure and terms for the delivery of cash are established by the servicing institutions of banks for each organization in agreement with their leaders, based on the need to accelerate the turnover of money and their timely receipt at the cash desks on the days of the banking institutions.

This can set the following deadlines for the delivery of cash by organizations:

For organizations located in locality where there are banking institutions or organizations of the federal postal service - daily on the day cash is received at the cash desks of organizations;

For organizations that, due to the specifics of their activities and mode of operation, as well as in the absence of an evening collection or an evening cash desk, bank institutions cannot hand over cash to banking institutions or federal postal organizations every day at the end of the working day - the next day;

For organizations located in a settlement where there are no banking institutions or federal postal organizations, as well as those located at a remote distance from them - 1 time in several days.

Cash accepted from individuals for the payment of taxes, insurance and other fees shall be handed over by administrations and collectors of these payments directly to banking institutions or by transfer through federal postal organizations.

Cash desks of organizations may keep cash within the limits set by the banking institutions servicing them in agreement with the heads of these organizations.

The limit of the balance of cash in the cash register is set annually by banking institutions for all organizations, regardless of the organizational and legal form and field of activity, that have a cash desk and carry out cash settlements.

To establish a limit on the balance of cash on hand, the organization submits to the bank institution that carries out it settlement and cash services, calculation prescribed form- "Calculation for setting a cash balance limit for an enterprise and obtaining permission to spend cash from the proceeds received by its cash desk."

For an organization that includes divisions that do not have an independent balance sheet and accounts with banking institutions, a single cash balance limit is set, taking into account these structural divisions. Cash balance limit structural divisions brought by order of the head of the organization.

For representative offices, branches and other separate divisions organization located outside its location, constituting separate balance sheet and having accounts with banks, the cash balance limit at the cash desk is set by servicing institutions of banks at the place where the relevant accounts of structural divisions are opened.

If the organization has several accounts in various banking institutions, the organization, at its discretion, applies to one of the servicing institutions of banks with the expectation of setting a limit on the balance of cash on hand. After setting the cash balance limit in one of the bank institutions, the organization sends a notification about the cash balance limit determined for it to other bank institutions in which its respective accounts are opened. When checking this organization, banking institutions are guided by this limit on the balance of cash on hand.

For an organization that has not submitted a calculation for setting a limit on the balance of cash in the cash register to any of the bank's servicing institutions, the cash balance limit is considered zero, and the cash that the organization has not handed over to banking institutions is in excess of the limit, which entails negative consequences - bringing to administrative responsibility for Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

The cash balance limit is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of the mode of its activity, the procedure and terms for depositing cash in banking institutions, ensuring the safety and reducing the counter transportation of valuables.

In this case, the cash balance limit can be set:

In the amount necessary to ensure the normal operation of organizations from the morning of the next day;

Within the average daily cash receipts;

Depending on the established deadlines for delivery and the amount of cash proceeds;

Within the limits of the average daily cash consumption (except for expenses for wages, social payments and scholarships).

The limits of the balance of cash in the cash desk established by the institution of the bank are communicated in writing to each organization.

The cash balance limit may be reviewed during the year in the prescribed manner at the reasonable request of the organization (in the event of a change in the volume cash turnover, conditions for the delivery of proceeds and others), as well as in accordance with the bank account agreement.

The organization is obliged to hand over to bank institutions all cash in excess of the established limits on the balance of cash on hand.

For exceptional cases when an organization has the right to keep cash in cash in excess of the established limits, see the provision of clause 9 of the Procedure for conducting cash transactions in the Russian Federation.

The decision on spending by the organization of the cash proceeds received by its cash desk if it has several accounts in various banking institutions is made in a manner similar to setting a limit on the balance of cash in the cash desk of such an organization.

Organizations have the right to receive cash in the institutions of banks in which the corresponding accounts are opened for the purposes established by federal laws, others legal acts operating on the territory of the Russian Federation, and regulations TSB RF.

The issuance of cash to the organization for wages and payments of a social nature, scholarships are made within the time agreed with the servicing institutions of banks.

The issuance of cash for settlements with dismissed employees and going on vacation, as well as in cases provided for by federal laws and other legal acts in force on the territory of the Russian Federation, is carried out regardless of the terms for paying wages established for the organization.

The founders of organizations, higher organizations (if any), as well as auditors (audit firms) in accordance with the concluded agreements, in the course of documentary audits and inspections in organizations, have the right to audit the cash desk and check compliance with cash discipline.

Banks, at their own discretion, have the right to check compliance with the requirements of the Procedure for conducting cash transactions in the Russian Federation in the serviced organization.

Checks of conducting cash transactions in budgetary organizations are carried out by the relevant financial authorities.

Internal affairs bodies, within their competence, have the right to check the technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables in organizations.

Note.

Recommendations of the Ministry of Internal Affairs of the Russian Federation on ensuring the safety of funds during their transportation, as well as the Uniform requirements of the Ministry of Internal Affairs of the Russian Federation for technical reinforcement and equipment with signaling of cash registers (Appendices No. 2 and No. 3 to the Procedure for conducting cash transactions in the Russian Federation.

The instructions of the regulatory authorities with proposals and recommendations to eliminate the shortcomings (violations) identified during checks of cash discipline, as well as the causes and conditions conducive to the commission of theft and abuse, are mandatory for all organizations.

This account is intended to summarize information on the amounts of shortages material assets identified in the process of their preparation, storage and sale, regardless of whether they are subject to attribution to the accounts of production costs or guilty persons.

If the organization has a shortage due to a natural disaster, then in this case the amount of the shortage is charged to account 99 “Profit and Loss”as losses of the reporting year (uncompensated losses from natural disasters).

Surplus funds identified during the inventory are qualified as “ non-operating income”, are taken into account and reflected accounting entry - Debit of account 50 "Cashier" Credit of account 91-1 "Other income".

In more detail with questions regarding the implementation of cash settlements without the use of cash registers and on the use of cash registers when making cash settlements , You can find in the book of the authors of CJSC “BKR INTERCOM-AUDIT” “Cash transactions. Cash register equipment.