Commentary on the new procedure for conducting cash transactions. Commentary to the Regulation of the Central Bank of the Russian Federation dated October 12, 2011 N 373-P “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”

The new Regulations on the procedure (hereinafter referred to as the Regulations) are valid from January 1. At the same time, the old Procedure for conducting cash transactions in the Russian Federation (hereinafter referred to as the Procedure) (Approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 N 40) and the Regulations of the Central Bank of the Russian Federation on the rules of the organization became invalid (Instruction of the Central Bank of the Russian Federation dated December 13, 2011 N 2750-U). cash circulation in the Russian Federation (Regulation of the Central Bank of the Russian Federation dated January 5, 1998 N 14-P).
The new rules give more freedom than the previous ones, but only to organizations. For entrepreneurs, on the contrary, they mean tougher working conditions, since since 2012 they have clearly applied to them (Clause 1.1 of the Regulations). This means that entrepreneurs must now set a limit on the cash balance in the cash register, hand over excess cash to the bank, issue PKO and RKO when depositing money into the cash register and withdrawing it from it, etc.
Let's see what has changed compared to the previous Procedure and what needs to be taken into account when working under the new rules.

How to set a cash limit

(+) Now the cash balance limit at the cash desk does not need to be agreed upon with the bank. You must install it yourself, and the director must approve it by order (Clause 1.2 of the Regulations). However, this cannot be done arbitrarily. The limit must be calculated using a special formula (Clause 1.3 of the Regulations; Appendix to the Regulations). It takes into account the amount of cash received in the past. For what period to take this indicator, you decide for yourself. The only limitation is that the billing period should not be more than 92 working days of your organization (and not those that are not weekends and holidays in accordance with the Labor Code (Articles 111, 112 of the Labor Code of the Russian Federation)). In addition, when setting a limit, be guided by your plans for collection of proceeds.
So, if you have cash proceeds, the limit should be calculated as follows (Part I of the Appendix to the Regulations):

Please note: you set the last indicator in the formula yourself. That is, before calculating the limit, you need to decide how often you want to deposit cash proceeds to the bank. Or study your collection agreement with the bank.
For a newly created organization, the limit can be calculated based on the expected volume of revenue during the billing period.
If you do not have cash proceeds, you need to calculate the limit based on the volume of cash issued (with the exception of money intended for the payment of salaries and other payments to employees) (Part II of the Appendix to the Regulations):

For a newly created organization, if it does not plan to receive cash proceeds, the limit can be calculated based on the expected volume of cash disbursement.
The billing period does not have to include business days immediately preceding the year in which you set the limit. That is, you can take any period convenient for you. For example, if you want the limit to be the maximum possible, take 1 day for the billing period, on which you had the peak of receipt of revenue or payments from the cash register (if you do not have cash revenue).
If you have separate divisions without a current account, then in calculating the limit of the parent organization you need to include cash stored in such divisions. And for each division that has its own current account, you need to set a separate limit based on the indicators of this division (Clause 1.2 of the Regulations).
Previously, the limit was set for the entire coming year (Appendix 1 to the Regulations of the Central Bank of the Russian Federation dated January 5, 1998 N 14-P) (although the bank could revise it at the request of the client (Clause 5 of the Procedure)). Now the period for which the limit should be set is not defined. It is better, when approving a limit, not to indicate at all until what day it is valid, but to specify only the date from which it is valid. Then, if necessary, you can change the limit at any time. So, if cash revenue (or cash expenditure) has increased and the cash balance no longer fits into the limit you previously set, then nothing prevents you from setting a new limit for the future based on increased receipts.
There is no need to bring the limit order to the bank either for approval or review.
What if an error was made in calculating the limit, which led to its overestimation? Then, for accumulating cash in the cash register in excess of the correctly calculated limit, the tax authorities may fine you (Part 1 of Article 15.1, Part 1 of Article 23.5, Part 1 of Article 28.3 of the Code of Administrative Offenses of the Russian Federation).

For reference
May be fined for the next violations of cash discipline(Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation):
- cash payments with organizations or entrepreneurs for an amount exceeding RUB 100,000. under one agreement (Clause 1 of the Directive of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U);
- non-receipt or incomplete receipt of cash to the cash desk;
- failure to comply with the procedure for storing free money;
- accumulation of cash in excess of the limit in the cash register.
For organizations, the fine is from 40,000 to 50,000 rubles, for officials and entrepreneurs (Note to Article 2.4 of the Code of Administrative Offenses of the Russian Federation) - from 4,000 to 5,000 rubles.

When will you have to deposit your cash proceeds to the bank?

(!) As before, organizations are required to store cash in excess of the cash balance limit (they are classified as free money in the Regulations) in the bank (Clause 1.4 of the Regulations).
That is, as soon as the limit is exceeded, the excess money will need to be handed over to the bank. But there are exceptions.
Now not only storage, but also accumulation of cash in excess of the limit in the cash register is permissible:
- on the days of payment of salaries, scholarships and other social benefits. Previously, it was impossible to accumulate cash proceeds in the cash register for these purposes - money for this had to be obtained from the bank (Clause 7 of the Procedure);
- on weekends and holidays, if there are cash transactions on these days.
Money received from the bank for the payment of salaries, scholarships and other social benefits can be kept in the cash register for not 3, but 5 working days (including the day of their receipt) (Clause 4.6 of the Regulations).

What can you spend cash from the cash register on?

(!) Previously, cash received from the bank could only be spent on the purposes specified in the check (Clause 4 of the Procedure). Now there are no restrictions on spending such money. Just remember the limit for cash payments under agreements between organizations (entrepreneurs) - 100,000 rubles. for one transaction (Clause 1 of the Directive of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U).
But cash proceeds still cannot be spent on everything. Although the Regulations do not say anything about the possible purposes of its expenditure, a closed list of them is enshrined in another document of the Central Bank of the Russian Federation (Instruction of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U). Cash proceeds can only go to:
- for issuing salaries, scholarships and other payments to employees;
- purchase of goods (except securities), works, services;
- travel expenses;
- refund to customers of money for goods previously paid in cash and returned to you by them, work not performed by you, services not provided by you.
That is, you cannot, for example, repay or issue a loan from cash proceeds.

Doors with bars are scrapped

(+) There are no longer any mandatory requirements for cash register equipment. From now on, managers themselves decide how to ensure the safety of cash during its storage and transportation to the bank (Clause 1.11 of the Regulations).

We warn the manager
If failure to take measures that will ensure the safety of money when stored at the cash register and during transportation, then the cashier will not be financially responsible for them. After all, such liability arises in the presence of the employee’s guilt and unlawful behavior (Article 233 of the Labor Code of the Russian Federation; clause 4 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of November 16, 2006 N 52). It is not the cashier’s fault that the employer did not take care of the safety of the money.

So fines for not having double doors and a safe attached to the floor are a thing of the past.

What to pay attention to when preparing cash documentation

(!) The Regulations say that on receipts for PKOs, in the payroll sheet, you need to put a stamp containing “details confirming the cash transaction” (Clause 2.3, 3.2 of the Regulations). Accountants who have managed to familiarize themselves with the Regulations are perplexed: what are these details? It's simple: we mean the traditional stamps "Paid", "Accepted", "Issued" with the current date. The cashier must be provided with such stamps (Clause 2.3 of the Regulations).
In addition, the cashier must have a card with sample signatures of everyone who has the right to draw up cash documents (Clause 2.1, 2.2, 2.3 of the Regulations). This may be a manager, chief accountant, accountant or another employee authorized by the manager (to whom the director has issued a power of attorney) (Clause 2.2 of the Regulations). When issuing and accepting money, the cashier is obliged to check the signature on the cash order with the sample he has (Clause 3.2, 4.2 of the Regulations). Actually, this procedure was implied before - the cashier was obliged to verify the authenticity of the signature on cash documents (Subclause “a” of clause 20 of the Procedure), but it was not necessary to draw up a card with signature samples.

(+) The book of accounting of funds accepted and issued by the cashier in Form N KO-5 (transactions between the senior cashier and cashiers are entered into it) The Regulations allow keeping them in electronic form, without printing a paper copy. But only on the condition that the senior cashier and cashiers sign it using an electronic signature, and the manager and the chief accountant (accountant) certify the number of sheets in it with an electronic signature (Clause 2.5 of the Regulations).

Reporting - upon request

(!) Cash on account can now be issued to employees only upon their applications, which contain the manager’s handwritten inscription about the amount of cash and the period for which it must be issued, as well as his signature and date (Clause 4.4 of the Regulations). Until now, we would like to remind you that the signature of the manager and the chief accountant on the RKO was sufficient (Clause 14 of the Procedure). The director can, by his order (power of attorney), delegate the authority to sign such statements to one of his subordinates, because in the Regulations, a manager also means persons authorized by him (Clause 1.2 of the Regulations).

How to maintain a cash book if there are separate divisions

(+) The previous Procedure provided that an organization could have only one cash book (Clause 23 of the Procedure). Now, separate divisions that have a current account process their own cash transactions and maintain their own cash book (Clause 5.6 of the Regulations), because:
- have their own cash register and their own cash balance limit (Clause 1.2 of the Regulations);
- can hand over their cash to the bank themselves (Clause 1.5 of the Regulations).
A sheet of this book after withdrawing the cash balance at the end of the day must be transferred to the parent organization no later than the next business day. If the book is on paper, then you need to submit a tear-off sheet, and if in electronic form, then a printed second copy. You can also send the sheet electronically, then the printout with signatures will still have to be given, but not necessarily on the same day - the procedure for transfer must be approved by the director (Clause 5.6 of the Regulations).

Entrepreneurs are now required to observe cash discipline

(-) As we have already said, all the rules of the Regulation apply not only to organizations, but also to entrepreneurs. The Central Bank of the Russian Federation did not make an exception for them, despite the fact that their personal and business money are not separated in any way (Article 24 of the Civil Code of the Russian Federation).
It is clear that the Regulations apply to the money of individual entrepreneurs only as long as they are engaged in entrepreneurial activities. Otherwise, it would be contrary to the Constitution, according to which every person has the right to independently dispose of his property (Article 35 of the Constitution of the Russian Federation). It is not clear how to record the transition of cash from one quality to another. The question that arises for the individual entrepreneur in this regard is: how can I now withdraw money from the cash register for personal needs and is it necessary to keep all the money in the bank?

How can an entrepreneur withdraw proceeds for personal expenses?

Option 1. At the end of the day collect proceeds from the cash register by issuing cash settlements and indicating in it, for example: “For personal needs.” This will not be a violation of the rules of cash discipline - neither those that limit the purposes of spending cash proceeds (Instruction of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U), nor those that oblige you to store excess cash in the bank. After all, at the moment of such withdrawal, the money ceases to participate in business activities (and you recorded this by drawing up the RKO), which means that the norms of Regulations and Directive N 1843-U no longer apply to them.
With this approach, setting a limit on the cash balance in the cash register loses all meaning. And if you have previously worked without a current account, then there is no need to open one.
It is still unknown how tax authorities will react to this option. It cannot be ruled out that they will see it as a violation of the rules for storing free money (since it is not handed over to the bank, but is taken into the pocket of the individual entrepreneur) and will try to fine you for this (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation).
Option 2. Therefore, the most cautious ones suggest acting differently: hand over all excess cash to the bank for crediting to your “entrepreneurial” current account and then withdraw money from him with the wording "for personal needs". Thus, the transfer of cash from the business sphere to the personal sphere will be recorded by the bank.
This option is bad primarily because it forces you to pay bank commissions. By the way, they may turn out to be significantly larger than the fine for entrepreneurs (it is a maximum of 5,000 rubles).

How to maintain cash documentation as an individual entrepreneur

The entrepreneur can conduct and formalize cash transactions himself (Clause 1.2, 1.6 of the Regulations). Therefore, it is not necessary to hire a cashier. Don’t be confused by the fact that all forms of documents for recording cash transactions are intended for legal entities (Clause 2 of the Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88). After all, the Regulations directly indicate that entrepreneurs should also use them. When filling out the documents, they sign for the manager (Clause 2.2 of the Regulations). If an entrepreneur conducts cash transactions himself, then he should not sign for the chief accountant and cashier. There is no need to indicate accounting accounts in the documents, since individual entrepreneurs do not yet maintain accounting (Clause 4, Part 1, Article 2, Clause 1, Part 2, Article 6, Article 32 of the Federal Law of December 6, 2011 N 402-FZ). When spending cash proceeds on purchases, there is no need to formalize this as issuing money on account to yourself. This is absurd, and money can only be given to an employee on account (Clause 4.4 of the Regulations). It is better to draw up a RKO, simply indicating for what purposes the money will be spent.

Banks will no longer conduct checks on compliance with cash discipline; from now on they no longer have such an obligation. And the draft law transferring these powers to tax authorities, although approved by the Government, has not yet been adopted. However, tax authorities still have the right to check the completeness of the posting of cash proceeds as part of control over the use of cash register systems (Clause 1, Article 7 of Federal Law No. 54-FZ of May 22, 2003). It is clear that “at the same time” they can detect other violations of the rules for conducting cash transactions, draw up a protocol and fine them (Subclause 1, Part 1, Article 28.1, Part 1, Article 23.5, Part 1, Article 28.3 of the Code of Administrative Offenses of the Russian Federation).

December 2011

LETTER

ABOUT APPROVAL OF THE "ORDER"

CONDUCTING CASH OPERATIONS IN THE RUSSIAN FEDERATION"

(as amended by the letter of the Central Bank of the Russian Federation dated February 26, 1996 N 247)

For guidance in our work, we inform you that in accordance with the Law of the Russian Federation of September 25, 1992 N 3537-1 “On the monetary system of the Russian Federation” (Article 15), the Board of Directors of the Bank of Russia, by decision of September 22, 1993 N 40, approved the “Procedure conducting cash transactions in the Russian Federation."

In this regard, Resolution of the State Bank of the USSR dated August 8, 1991 No. 2 “On approval of the Procedure for conducting cash transactions in the national economy” became invalid.

Bring the specified document to commercial banks and cash settlement centers with a request to inform the economic authorities they serve about the approval by the Bank of Russia of the “Procedure for Conducting Cash Operations in the Russian Federation.”

Ensure effective control on the part of banking institutions over compliance by enterprises, institutions and organizations with this Procedure.

First Deputy

Chairman of the Central Bank

Russian Federation

A.V.VOYLUKOV

Letters of the Central Bank of the Russian Federation dated 02/17/1994 N 14-4/35 and dated 03/16/1995 N 14-4/95 sent clarifications on certain issues of the “Procedure for conducting cash transactions in the Russian Federation”.

Approved

By decision of the Board of Directors

Central Bank of Russia

The procedure for conducting cash transactions in the Russian Federation

I. General provisions

1. Enterprises, associations, organizations and institutions (hereinafter referred to as enterprises), regardless of organizational and legal forms and scope of activity, are required to store available funds in banking institutions (hereinafter referred to as banks).

2. Enterprises make payments for their obligations with other enterprises, as a rule, non-cash through banks or use other forms of non-cash payments established by the Bank of Russia in accordance with the legislation of the Russian Federation.

3. To make cash payments, each enterprise must have a cash register and maintain a cash book in the prescribed form.

The acceptance of cash by enterprises when making settlements with the population is carried out with the mandatory use of cash registers.

4. Cash received by enterprises from banks is spent for the purposes specified in the check.

5. Enterprises may have cash in their cash registers within the limits established by banks, in agreement with the heads of the enterprises. If necessary, cash balance limits are revised.

6. Enterprises are required to hand over to the bank all cash in excess of the established limits on the cash balance in the cash register in the manner and within the time limits agreed upon with the servicing banks.

Cash can be deposited at daytime and evening cash desks of banks, collectors and joint cash desks at enterprises for subsequent delivery to the bank, as well as communications companies for transfer to bank accounts on the basis of concluded agreements.

7. Enterprises that have constant cash revenue, in agreement with the banks that serve them, can spend it on wages and social and labor benefits (later on wages), purchase of agricultural products, purchase of containers and things from the population.

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

8. The issuance of money from the proceeds of some enterprises that have 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 servicing these enterprises.

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

10. Cash issuance on account is made from the cash registers of enterprises.

If enterprises temporarily do not have a cash register, it is permitted, in agreement with the bank, to issue checks to cashiers of enterprises or persons replacing them, in agreement with the bank, to receive cash directly from the bank’s cash desk.

11. Enterprises issue cash on account for business and operating expenses, as well as for the expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual divisions of economic organizations, including branches that are not on an independent balance sheet and are located outside the area of ​​​​operation organizations in amounts and for periods determined by the heads of enterprises.

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

Persons who 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 of their return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final payment for them.

The issuance of cash on account is subject to the full report of the specific accountable person on the advance previously issued to him.

The transfer of cash issued on account by one person to another is prohibited.

12. Cash transactions are formalized using 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 the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation.

The procedure for conducting cash transactions in 2017 is given in Bank of Russia instruction 3210-U dated March 11, 2014. Cash discipline is mandatory for all companies and individual entrepreneurs. The Bank of Russia has introduced new amendments that relate to the rules for registering consumables and receipts and issuing money to accountants. The new rules are effective from August 19, 2017.

The procedure for conducting cash transactions, which is in force in 2017, leaves many procedural issues at the mercy of the head of the company. For example, the director must determine for himself: where and how to equip the cash register, how to organize the storage of documents, and approve the procedure and timing of cash audits. Even more rules are set by the head of the company that has separate divisions.

For violation of the procedure for conducting cash transactions, fines are possible. We will tell you how to organize cash discipline in a company or individual entrepreneur in this article.

Procedure for conducting cash transactions 3210-U dated 03/11/2014

The Bank of Russia established the procedure for conducting cash transactions in Russia in Directive No. 3210-U dated March 11, 2014. The Central Bank adopted amendments to the cash procedure in 2017. The changes concern accountants, consumables and receipts, as well as the cash book. We recommend preparing for the new rules in advance cash management in 2017.

For example, thanks to the new rules, the accountable can be given a new advance, even if he has not yet reported and has not repaid the old debts. Cashiers can issue money not only on the basis of an application, but also by order of the manager. At the request of the cash depositor, the receipt for the electronic receipt can be sent to his email address, etc.

Cash discipline in 2017: procedure for conducting cash transactions

The director can entrust the procedure for conducting cash transactions and processing cash documents in 2017 to:

• full-time employee;
• an employee of a third party organization;
• a private accountant with whom the company has entered into an accounting support agreement.

The director's order to appoint someone responsible for issuing orders may not be endorsed by the chief accountant. At the same time, perform the functions of a cashier, that is, issue and accept cash in cash desk at the enterprise 2017 Only a full-time employee can. The table below will help you understand this.

Our simplified online accounting service can keep records of cash transactions and generate cash receipts and debit orders for you. Free access for dating for two months at once.

Who in the company can be responsible for cash management in 2017

*Based on the director's order.

Procedure for conducting cash transactions: cash balance limit in 2017

An organization can set a cash limit based on:

• cash proceeds;
• amount of expenses.

Contains a formula for calculating the cash limit that is not strictly tied to receipts cash desk at the enterprise 2017.

• Reference
• The cash limit is the maximum allowable amount of cash that can be kept in the organization's cash register at the end of the working day. The company determines the limit value independently and changes it at any time. But the cash register limit must always be set in the order. Anything that exceeds the limit established by the organization must be handed over to the bank.

Small enterprises have the right not to set a cash limit at the cash desk (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

Regulations on the procedure for conducting cash transactions

The procedure for conducting cash transactions in 2017 assumes that the head of the company himself decides

• how to equip cash desk at the enterprise 2017;
• how to store documents;
• how to approve the procedure and timing of cash audits, etc.

Each decision of the manager can be formalized as a separate order. But it’s more convenient to draw up a single document - . And it will contain, if not all, then the most basic and important additions to the official cash register. A sample of such a document can be downloaded from the link below.

Cash discipline in 2017 for accountants

According to the new amendments, a company can issue money to employees on account of an application or administrative document. For example, by order of the director. It can be compiled one for several employees who receive funds. For example, if three employees go on a business trip and on the same day, August 9, they are given money to report, then the director can draw up one order for the issuance of money and include three business travelers in it at once. The main thing is to write down the amounts for each separately.

If you decide to continue to use the application for the issuance of money on account, then it must be signed by the director. But he is not required to personally put in the document the date, amount and period for which the employee is given the money. All this mandatory information can be provided by the accountant or accountant. It is convenient to create an application template so that the accountable person can immediately enter all this data in the required lines.

STATEMENT

Please give me an advance in the amount of 4000 (Four thousand) rubles. 00 kop. for a period of five calendar days for the purchase of office supplies.

• Important:
• The Bank of Russia allowed to give employees money to account for, regardless of whether the employee reported for the previous advance or not (Instruction of the Bank of Russia dated June 19, 2017 No. 4416-U).

Documents for conducting cash transactions in 2017

Let's talk about how to draw up basic cash documents - incoming and outgoing cash orders. We will also consider cash management in 2017(how to fill out a cash book).

How the cash register requires filling out consumables

In the expense note, the amount that the employee or other person received from cash registers at the enterprise 2017, can be printed in the accounting program. There is no need to enter this amount by hand. All that is required from the recipient is a signature. Thus, there are two ways to decipher the amount received on an expense order:

1. print on computer;
2. write by hand.

The procedure for conducting cash transactions in 2017 states that the signature of the manager is not required in the consumables of companies that have an accountant. Only if the director himself does the accounting, he endorses the consumables for the chief accountant.

At the same time, the consumables need to be compiled according to a unified form. It provides such details as the director’s signature. And the company does not have the right to arbitrarily remove certain indicators from the unified forms. Therefore, it is safer for the consumables to contain the signature of the head of the company. Otherwise, there is a risk that the tax authorities will consider the consumable invalid.

• Important:
• According to the new rules, the company has the right to draw up one general cash order at the end of the day for all amounts that were issued from the cash register during the day. This rule applies only to those consumables that are issued on the basis of fiscal documents from the Federal Law of May 22, 2003 No. 54-FZ (Instruction of the Bank of Russia of June 19, 2017 No. 4416-U). We are talking about returning funds to the buyer, since in this case the cashier will issue a cash receipt (letter of the Ministry of Finance of Russia dated May 24, 2017 N 03-01-15/31944. As we were told at the Bank of Russia, in the consumables in the line with the signature of the recipient The cashier or senior cashier, if available, can sign. And in the lines where information about the recipient’s passport is indicated, no data is entered. A sample of a general cash receipt order is below.

The procedure for maintaining cash receipt orders

Parishioners make up when they receive money at the cash desk. Use the unified form from the Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

The cashier accepts the money, counts it and checks it with the amount from the receipt. If everything is correct, he signs the document and gives the person who deposited the money a receipt. According to the new rules, it can be issued on paper or sent electronically if you have been asked to do so. This is possible if the receipt order was issued electronically. The receipt is sent to the email address provided by the buyer. The receipt is sent in a format that ensures that all document details are displayed.

• Important:
• According to the new rules, the company has the right to draw up at the end of the day one general cash receipt order for all operations that are carried out on the basis of fiscal documents from the Federal Law of May 22, 2003 No. 54-FZ (Instruction of the Bank of Russia dated June 19, 2017 No. 4416- U).

The procedure for conducting transactions in the cash book

The cash book is kept according to the old form. It can be printed in one copy. An exception is the cash book of a separate division. With paper document flow, there is no need to store the cash book in electronic form.

How to prepare and store electronic cash documents

The procedure for conducting cash transactions in 2017 makes it possible to conduct electronic document flow for cash transactions. In this case, it is not necessary to prepare paper copies:

• consumables;
• parishioners;
• cash book and statements.

But only under one condition, which establishes the procedure for conducting cash transactions in 2017: electronic documents must be certified with a qualified electronic signature.

However, purchasing an electronic signature for each accountant so that they can certify electronic receipts and consumables is not possible for many companies. For example, due to a large number of employees or so-called personnel turnover. The same thing applies to payroll records: issuing an electronic signature for each employee is too costly and troublesome.

In the new edition of the procedure for conducting cash transactions, the Bank of Russia clearly stated that the recipient of the money can affix an electronic signature to the consumables, which were issued electronically. But there are situations when the recipient cannot do this, although he has a signature. As the Bank of Russia said, in this case the cashier prints out the document on paper and the recipient puts a handwritten signature on it.

The procedure for correcting transactions in cash documents

The procedure for conducting cash transactions in 2017 prohibits the correction of electronic documents after they are signed. A document with an error can only be deleted, but instead a new, correct one must be created. A similar method is provided for the electronic cash book, if it is already signed with a qualified signature.

• Reference
• You can fix it:
• paper cash book;
• payroll and payslips
• You can't fix:
• paper receipts;
• paper supplies;
• documents in electronic form.

To correct a cash book or payroll sheet, you need to cross out the erroneous data, indicate the correct information next to it, and put the date of correction. Employees who signed an erroneous document must re-sign with a transcript.

The procedure for conducting cash transactions in 2017 for individual entrepreneurs and small companies

Cash management in 2017 needed by both entrepreneurs and small companies. But in a simplified form. Small companies and entrepreneurs have the right not to set a cash limit. The previously approved limit on the cash balance can be canceled by issuing an appropriate order.

• Reference
• Individual entrepreneurs are exempt from maintaining a cash book. They register cash transactions in the books of income or income and expenses, and on imputation they calculate the tax based on potential income, and the indicators of cash receipts do not matter.

Small companies must issue warrants for each cash transaction. On the one hand, individual entrepreneurs have the right not to issue receipts and consumables. This is directly stated in the procedure for conducting cash transactions in 2017. But on the other hand, paragraph 5 of this document requires that a receipt be issued every time an entrepreneur accepts money at the cash desk. And there are no exceptions to this cash procedure. Therefore, we recommend drawing up cash documents.

The procedure for conducting cash transactions in 2017 for divisions

The procedure for conducting cash transactions in 2017 indicates that all separate divisions must comply with the cash balance limit. In what order to set this limit depends on whether the department has the right to independently deposit cash into a bank account.

• Reference
• Any division of the company at the location of which at least one workplace is equipped is considered separate. It does not matter for what period it was created.

All separate divisions - both those that deposit and those that do not deposit money into the bank - must observe cash discipline and maintain their own cash book. Moreover, the division must transfer copies of the cash book sheets certified by the head of the division to the head office. You can hand over sheets of the cash book from the department to the office once a year before preparing financial statements.

The procedure established by the Central Bank for conducting cash transactions is mandatory for all organizations and entrepreneurs, regardless of the tax regime they apply. Important changes occurred in August 2017, when the procedure for conducting cash transactions in the Russian Federation was updated, and we have already written about this earlier, but here we will consider the basic rules for maintaining a cash register and the procedure for accounting for cash transactions.

Rules for conducting cash transactions

Almost every business entity has cash flow, and all “cash” must pass through its cash desk. Cash settlement operations are the receipt and issuance of cash, all cash payments between companies and/or individual entrepreneurs, as well as their cash payments with banks and individuals, including their own employees.

The cashier, or another employee appointed by the manager, or the manager himself must conduct cash transactions. Depending on the volume and number of cash registers, there may be several cashiers, all of them are financially responsible.

In the Russian Federation, regulatory regulation of cash transactions is carried out by the Central Bank. Today, the basic rules are contained in the following documents:

• Directive of the Central Bank No. 3210-U dated March 11, 2014 on the procedure for maintaining a cash register by legal entities, and its simplified management by individual entrepreneurs and small businesses (SMB);
• Directive of the Central Bank No. 3073-U dated 10/07/2013 on the limit of cash payments between legal entities and individual entrepreneurs.

The company and individual entrepreneur independently determine:

• how will the safety of cash be ensured during storage and transportation,
• the procedure and timing of checks of “cash” at the cash desk.

The organization must, by order of the manager, establish a limit on the amount that can remain in the cash register at the end of the day - cash register limit. Over-limit money must be handed over from the cash desk to the bank, with the exception of paydays and weekends (if operations are carried out on weekends). The limit is calculated using one of two formulas: from the volume of revenue, or from the volume of cash issued (appendix to Instructions No. 3210-U). Individual entrepreneurs and self-employed entrepreneurs may not set a cash limit, accumulating their revenue without restrictions.

The current procedure for conducting cash transactions limits “cash” payments between business entities to the amount of 100 thousand rubles. under one contract. This limit applies to legal entities and individual entrepreneurs, and does not apply to settlements with ordinary individuals.

Documentation of cash transactions

Any cash transaction must be documented with primary accounting documents. An exception is made only for individual entrepreneurs who keep records of their tax indicators, according to the Tax Code of the Russian Federation (for example, in KUDiR) - they may not fill out cash documents (clause 4.1. Instructions of the Central Bank of the Russian Federation No. 3210-U).

The forms of the cash “primary” form are unified, they are approved by resolutions of the State Statistics Committee No. 88 of 08/18/1998, No. 1 of 01/05/2004 and agreed with the Central Bank; independently developed forms cannot be used for cash transactions. Cash documents can be filled out manually on paper, without allowing corrections, or electronically, using special programs.

The procedure for conducting cash transactions in the Russian Federation provides for the registration of cash transactions with the following documents:

• Receipt cash order (Form No. KO-1) – used when cash is received at the cash desk. The PKO consists of two parts, one of which is a tear-off receipt given to the depositor. The PQR is certified by the signatures of the chief accountant and cashier. All money is received through the PKO to the cash desk, including revenue received using cash register systems.
• Expenditure cash order (form No. KO-2) - filled out for the issuance of money from the cash register. Unlike the “prikhodnik”, RKO also contains a receipt for the receipt of money, where the recipient indicates the amount in words, the date of receipt, puts a signature, and also enters the details of the document proving his identity. In addition to the cashier and chief accountant, the RKO is signed by the head of the organization.
• The cash book (form No. KO-4) reflects the management of the cash register and is filled out on the basis of incoming and outgoing cash orders. The cashier, or another authorized employee, on the day when there are transactions, makes entries in the book about the receipt and expenditure of funds at the cash desk, at the end of the day, checks the entries with the PKO and RKO data, displays the turnover and cash balance, and puts his signature. The chief accountant controls the maintenance of the cash book. All pages of the book are numbered and stitched in advance, and when filling out electronically, measures are taken to protect information from changes.
• The payroll and payroll statements (forms No. T-49 and No. T-53) are used to issue wages to several employees at once. Having received the money, each of them signs the statement opposite his name and amount. After the salary is paid, a general cash settlement for the entire amount paid is added to the statement. Uncollected wages are deposited.

Cash documents must be kept in the organization for at least 5 years, and salary slips in the absence of personal accounts - 75 years.

Accounting of cash transactions

To maintain accounting of cash transactions of an enterprise, account 50 “Cash” is used (Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), to which, if necessary, sub-accounts can be opened, including:

• 50.1 “Organizational cash register” for cash accounting. If a company carries out transactions with foreign currency, a separate sub-account is opened for each type of currency;
• 50.2 “Operational cash desk” is used mainly by communications and transport organizations to record money in the cash registers of stations, piers, post offices, etc.;
• 50.3 “Cash documents” for accounting of paid air tickets, postage stamps and other similar documents stored at the ticket office.

In the debit of account 50, accounting for cash transactions involves reflecting the receipt of “cash” in the cash desk of the enterprise, for example:

• the debit of account 50 and the credit of account 71 reflect unspent accountable money that the employee returned to the cash desk;
• debit of account 50 and credit of account 62 - receipt of cash payment for goods or services from buyers and customers, etc.

• the amount issued to the employee will be posted to the debit of account 71 and the credit of account 50;
• the debit of account 70 and the credit of account 50 reflects the payment of wages to employees;
• payment of goods and services to suppliers in cash is carried out by debiting account 63 and crediting account 50, etc.

The account balance of 50 should be equal to the amount of money in the cash register. It cannot be negative, and the presence of a “credit” balance on the account means that an error was made in the accounting.