On events to ensure the safety of cash in the Federal Service for Environmental, Technological and Atomic Supervision. Ensuring the safety of cash at the box office when the procedure is required

Organizations (IP) independently determine the activities to ensure the safety of cash when conducting cash transactions, storage, transportation, as well as the procedure and timing of internal validation checks (clause 7 of the instructions of the Bank of Russia from 11.03.2014 No. 3210-y (hereinafter referred to ). The procedure for conducting cash transactions in general in the Russian Federation is established by the Central Bank of Russia.

Organizations and IP It is important to comply with the procedure for conducting cash transactions. After all, for violation of this order, not a small penalty threatens (part 1 of article 15.1 of the Administrative Code of the Russian Federation):

• for the organization - from 40 thousand rubles. up to 50 thousand rubles;
• for its officials and IP - from 4 thousand rubles. up to 5 thousand rubles.

The procedure for maintaining cash transactions in 2020: Cash Limit

The organization must establish a cash limit.

Cash limit is the permissible amount of cash, which can remain at the office of the organization at the end of the working day. Over-limit amounts are subject to delivery.

This limit organization determines independently on the basis of the nature of its activities, as well as taking into account the volume of income and cash issuance.

The calculation formulas of the cash limit can be found in our.

It is important to note that organizations related to small business entities (SMP), as well as IP, is entitled not to install the cash limit and store so many cash at the box office as needed (p. 2 instructions).

Check if your company refers to SMP, you can on the FTS website.

Cash operations in 2020: Cash Limit of Separate Divisions

In the separate units (OP), paying cash to the bank, the cash limit must be installed. Moreover, if it is available, it is obliged to set its limit, taking into account the limits of these OD (paragraph 2 of the instructions).

The document that the Cash Limit of the Specific OP is installed, the headquarters must be transferred to this unit.

Cash operations in 2020: Exceeding the cash limit

The amounts above the installed limit must be given to the bank.

True, the excess is allowed during the payment of salary / other payments, including the day of receiving cash in a bank for these purposes, as well as on weekends / non-working holidays (if the company conducts cash transactions within these days). In this case, no penalties of the firm and its officials are not threatened.

Cash operations: cash settlement limit

In addition to the cash limit, there is also a limit of calculating cash between organizations / IP. This limit is 100 thousand rubles. In the framework of one contract (). That is, let's say if the organization buys from another legal entity in one contract the goods worth 150 thousand rubles. And plans to pay for parts, then the sum of all cash payments should not exceed a total of 100 thousand rubles, the remaining amount must be listed by the seller on non-cash.

With physicists, cash exchange (receipt / issuance) of the organization / IP can conduct without any restrictions (clause 6 of the instructions of the Bank of Russia from 07.10.2013 N 3073-y).

Cash regulations

Of course, the documentary design of each cash transaction has a considerable importance. After all, the unformed operation may lead to the fact that money "on paper" will not coincide with their actual quantity. And this again is fraught with a fine.

Rules for conducting cash transactions: who leads cash operations

Cash operations must be a cashier or other employee appointed by the head of the organization / IP.

The cashier must be familiar with its duties under the painting (paragraph 4 of instructions).

If there are several cashiers in the organization / IP, one of them must be assigned the functions of a senior cashier.

By the way, the maintenance of cash transactions can take on the head / IP itself.

Documentary registration of cash transactions

Cash documents (PKO, RTO) are issued by the chief accountant or other person, whose obligations for the disposal of the manager / IP include the design of these documents. Also, cash documents may be issued by the Company's official or the individuals with which the contracts for the provision of accounting services (clause 4.3 of instructions) are concluded.

IP, regardless of the applied taxation mode, may not issue cash documents, but provided that they keep records of income and expenses / physical indicators (clause 4.1 of the instructions, paragraph 2 of the Letters of the Federal Tax Service of Russia dated 09.07.2014 N DF-4-2 / 13338).

Cash operations: Who signs documents

At the same time, when making cash documents on paper, the cashier is supplied with printing or stamp (for example, printing with the name of the company, its INN and the word "received"). Putting the print / stamp print on the cash documents, the cashier confirms the conduct of the cash register.

If the head of cash transactions and registration of cash documents is carried out by the head itself, then, accordingly, it should only sign the cash documents.

Cash reception

As we noted above, the reception of cash at the cashier is carried out on PKO.

Upon receipt of the arrival cash order, the cashier checks (clause 5.1 of the instructions):

• the presence of a signature of the chief accountant or accountant (in their absence - the signature of the head) and must be checked by this signature with the existing sample;
• calculation of the cash indicated by the figures, the amount specified in words;
• the presence of supporting documents named in PKO.

The cashier accepts cash with polystive, magical recalculation. At the same time, the cash person must be able to observe the actions of the cashier.

Recalling the money, the cashier checks the amount in PKO with the actually received amount and, if the amount coincides, the cashier signs the PKO, puts the print / stamp on the receipt to the PKO and gives this receipt to the face that contributed.

When calculating the use of CCT or BSO, the receipt cash order can be issued for the total amount of cash received at the end of the cash transaction. This PKO is filled on the base of the CCT control tape, the roots of the string of strict reporting (BSO) equal to the cash receipt, etc.

Further movement of PKO inside the organization and its storage depends on the rules established by the company's head. PKO must be stored for 5 years (paragraph 362 list, approved by the Order of the Ministry of Culture of Russia of August 25, 2010 N 558).

Cash issuance

When issuing cash from the cash register, it is necessary to issue RKO. Having received it, the cashier checks (clause 6.1 of the instructions):

• the presence of signatures of the chief accountant / accountant (with its absence - the signature of the head) and its compliance with the sample;
• compliance with the sums specified by the numbers, the amount specified in words.

When issuing cash, the cashier should check the availability of confirming documents listed in the RTO.

Before issuing money, the cashier must identify the recipient on the passport (another document certifying the person). Cash issuance to the face not specified in the RTO is prohibited.

Prepare the necessary amount, the cashier transmits the RTC to the recipient for the signature. Then the cashier must recalculate the prepared amount so that the recipient can observe this process. Cash issuance is made by polystive, venical recalculation in the amount indicated in the RTO. After issuing money, the cashier signs RKO.

Just like PKO, RKO is stored for 5 years according to the rules established by the head of the organization.

Cash issuance for paying salary

The payment of wages is carried out on the settlement payroll (form No. T-49, approved by the State Statistics Committee of the Russian Federation of January 05.2004 No. 1) / Payment Vedomosti (form No. T-53, approved. Resolution of the Russian State Statistics Committee of the Russian Federation of January 05 The compilation of a single RTO (on the amount actually paid) on the last day of payments or earlier, if all employees received a salary before the onset of the deadline. And in such an RKO, it is not necessary to indicate NF.I. Recipient, nor details of a document certifying personality.

The deadline for issuing salary cash is determined by the leader and must be specified in the statement. But note that this period cannot exceed 5 working days, including the day of receiving money in the bank (clause 6.5 of instructions).

The employee must be written in the statement.

If one of the employees did not receive it on the last day of the salary of the salary, then the cashier opposite his names and initials in the payment statement / payment statement is imposed by printing (stamp) or record "deposited". Then the cashier:

• counts the amount actually issued to employees and the amount to be deposit;
• writes these amounts to the appropriate lines of statements;
• checks these amounts with the final sum indicated in the statement;
• slipped his signature and gives a statement to the signature to the Chief Accountant / Accountant (with its absence - to the head).

If we are talking about some time payment (for example, payment of the salary is a dismissal employee), it makes no sense to execute a statement - you can give money immediately in the usual basis.

Issuance of cash accounting

In this case, RKO is issued on the basis of an arbitrary form, or an administrative document of the organization / IP (clause 6.3 of instructions). This statement should contain information on the amount of cash, the time to which the money is issued, the signature of the head and the date.

The presence of debt accounting on the previously obtained submissions is not an obstacle to the next issuance of funds.

Preparation of cash from the OP and the issuance of cash with a separate division

When taking the heading of money from its OP, the receiving cash order is also drawn up, and when issuing a consumable cash order. Moreover, the procedure for issuing cash to its OP, each organization determines independently (clause 6.4 of the instructions).

Cash operations: Cash issuance by proxy

Cash, intended to one recipient, can be issued to another person by proxy (for example, receiving a salary for a sick relative). In this case, the cashier must check (clause 6.1 of the instructions):

• compliance with the beneficiary name specified in RKO, the principal name specified in the power of attorney;
• the compliance of the inforidality of the trustee specified in the RTO and the power of attorney, the data of the presented document certifying the identity.

In the settlement and payment statement / payment statement before the signature of the person who is issued is given to the record "by proxy".

Power of attorney is applied to an RKO / settlement and payment statement / payment statement.

If the cash issuance is made by proxy, issued for several payments or to receive money from different legal entities / IP, a copy of such a power of attorney is made. This copy is assigned in the manner prescribed by the organization / IP and is applied to the RKO.

In a situation where the recipient is relying a few payments from one legal entity / IP, the original attorney is stored at the cashier, with each payment of a copy of a power of attorney, and the original is a copy of the power of attorney, and at the last payment of the original.

Accounting book taken and issued cash

If there are several cash desks in the company or IP, cash transmission operations during the working day between the senior cashier and the cashiers are recorded by the senior cashier in the book of accounting of the received and issued cashier of funds (form No. KO-5, approved by the State Statistics Committee of the Russian Federation of 18.08 .1998 N 88).

Cash book

A copy of the OP cash desk sheet sends to the head organization. The procedure for such a direction establishes the organization itself, taking into account the term of drawing up accounting / financial statements.

The method of registration of cash documents and books

They can be decorated on paper or electronically (clause 4.7 instructions).

Paper documents are made from hand or using technical tools, such as a computer and signed by their own signatures.

In documents decorated on paper (except PKO and RKO), you can make corrections. Persons who made corrections must put the date of such correction, as well as indicate their names and initials and sign.

Documents issued in electronic form should be protected from unauthorized access, distortion and loss of information.

Electronic documents are signed by electronic signatures.

Contribution to documents decorated in electronic form is prohibited.

In accordance with the provisions on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation "(hereinafter referred to as the procedure for maintaining cash transactions") As part of activities to ensure the safety of cash, the head of the organization is obliged to equip the cashier (i.e. isolated A room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the office building, as well as when delivering them from the Bank's institution and the bank. In cases where the necessary conditions for the head of the organization were not created, ensuring the safety of funds during their storage and transportation, it is responsible in the manner prescribed by law.

In mandatory, the organization must also be developed and approved by the head of the instruction: "On the procedure for cashing in cash under protection and on weekends and holidays," "On the procedure for organizing cashing cash in the establishment of the Bank, their delivery and commissioning of the organization "," On the procedure for security actions when attacking the premises allocated for the reception and storage of cash. "

Obtaining cash in the Bank's institution is made by an accountant-cashier (cashier). In small organizations that do not have in the staff of the cashier, the responsibilities of the latter can be carried out by the Chief Accountant or another employee on the written order of the head of the Organization, subject to the conclusion of the Treaty on complete individual liability in accordance with the Labor Code of the Russian Federation.

The maintenance of cash transactions, maintenance of security and fire alarms, the protection and transportation of cash is not allowed by persons:

• · Previously attracted to criminal responsibility for intentional crimes, the conviction that have not been repaid or not discontinued in the prescribed manner;
• · Suffering from chronic mental illness;
• · We systematically violate social order;
• · Abused spirits or drugs without drugs without appointing a doctor.

The head of the organization is obliged to provide a cashier for protection and a vehicle in transportation of funds and values \u200b\u200bfrom banks or delivery of banks.

When transporting funds, cashier, accompanying his faces and the driver of the vehicle, is prohibited:

• · Declement the route and the amount of the amount of money and valuables;
• · To allow the vehicle to the cabin of persons not appointed by the company's head for their delivery;
• · Follow walking, passing or public transport;
• · Visit shops, markets and others etc. places;
• · Perform any instructions and in any other way to be distracted from delivering money and appointment values.

The cash desk must be isolated, and the doors to the cashier during operations are locked on the inside. Access to the office facilities to persons who are not related to its work is prohibited.

All cash and securities should be stored in non-aggravated metal cabinets (safes), and in some cases - in combined and conventional metal cabinets, which, at the end of the working day, are closed with a key and seal the quassiberian seal. The keys from metal cabinets and prints are stored at the cashiers, which are forbidden to leave them in the trended places, transfer to unauthorized persons or to produce unaccounted duplicates.

Accounted duplicates of keys in packages sealed by the cashiers, boxes, etc. are stored at the head of the organization. At least once a quarter, they are checked by the commission appointed by the head of the Organization, the results are fixed in the verification act.

If the key loss is detected, the organization's head takes measures to immediately replace the castle of a metal cabinet (safe).

Storage at cash with cash and other values \u200b\u200bthat do not belong to the organization are prohibited.

Before the opening of the office and metal cabinets (safes), the cashier is obliged to inspect the safety of locks, doors, window grids and seals, make sure that the security alarm is managed.

In the event of damage or removal of printing, damage to locks, doors or lattices, the cashier must immediately report this to the head of the organization, which reports the incident to the internal affairs bodies and takes measures to protect the cashier before the arrival of their employees.

In this case, the head of the Organization, the Chief Accountant or Person, Replacing them, as well as the cashier after receiving the permission of the internal affairs bodies, make a check of cash and other values \u200b\u200bstored at the checkout. This check must be made before the start of cash transactions.

A certificate is drawn up on the inspection results, which is signed by all those involved in the inspection by persons. The first copy of the act is transmitted to the internal affairs bodies, the second - is sent to a higher organization, and the third one remains in the organization.

After the publication of the order for the appointment of the cashier to work, the head of the organization is obliged to introduce it to a receipt with this Instruction, after which the Treaty with the cashier is a contract for full individual liability.

The cashier in accordance with the Labor Code of the Russian Federation brings complete material responsibility for the safety of all values \u200b\u200badopted and for damage caused to an organization, both as a result of intentional actions and as a result of a careless or unfair attitude towards their duties. The cashier is prohibited to direct the execution of the work entrusted to him to other persons.

If it is necessary to temporarily replace the cashier, the execution of the obligations of the cashier is assigned to another employee on the written order of the head of the organization. With this employee there is a contract for full individual liability. A certificate audit is drawn up at the checkout.

In the case of a sudden leaving the cash register (illness, etc.), the value under his report is immediately recalculated by another cashier to which they are transmitted, in the presence of the head of the Organization and the Chief Accountant or in the presence of the Commission from the individuals appointed by the Organization. The results of the recalculation and transfer of values \u200b\u200bare the act for the signatures of these persons.

In accordance with paragraph 1.2. "The procedure for conducting cash transactions" To conduct cash transactions, a legal entity establishes the maximum permissible amount of cash, which can be stored at the checkout, after departing in the cash book, the amount of cash remains at the end of the working day (hereinafter referred to as the limit of cash balance). Compliance with the established limit of cash storage at the checkout is a prerequisite for ensuring the safety of funds.

To ensure reliable preservation of cash and values, the cash office must meet the following requirements:

• · To be isolated from other service and utility rooms;
• · Position at intermediate floors of multi-storey buildings. In the two-storey buildings, cash registers are located on the upper floors;
• · Have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions;
• · Close by two doors: an external metal with a metal chain and an observation eye from the inside, which opens, and the inner, made in the form of a steel lattice opens towards the internal location of the cashier, locked on the mounted lock using the ears;
• · Equipped with a special window for issuing money in the outer door (wall). The window size should be no more than 20 x 30 cm. If the dimensions of the windows exceed the above, then it should be strengthened by a reliable metal grille;
• · Equipped with lattices on the windows. Depending on the design of window frames used, grills can be installed both on the inside of the room and between the frames, but not outside. Indoors where all windows are equipped with lattices, one of them is made sliding with the attached lock;
• · Equipped with alarm system controlling area (volume) of premises, and, separately, alarm at a safe (metal cabinet) for storing money and values;
• · Equipped with an alarm buttons at the cashiers' workplaces to protect the CASS staff from criminal encroachments that are secretly installed and are intended to transmit the alarms of the protection of the protection or to the duty parts of the internal affairs bodies to take timely measures in the event of a robber attack on the cashier;
• · Have a safe (metal cabinet) for storing money and values, mandatory, firmly attached to the construction structures of the floor and wall with steel jershoes;
• · Help with a good fire extinguisher.

All types of wiring are performed hidden. In exceptional cases, the laying of loops in metal pipes inside the room by reinforced concrete or concrete building structures is allowed.

Federal Service for Environmental, Technological and Atomic Supervision

ORDER

On events to ensure the safety of cash in the Federal Service for Environmental, Technological and Atomic Supervision

Raised on the basis of
order of Rostechnadzor of July 29, 2014 N 334
____________________________________________________________________

In accordance with clause 1.11 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation, approved by the Central Bank of the Russian Federation on October 12, 2011 N 373-P (registered at the Ministry of Justice of the Russian Federation on November 24, 2011, registration N 22394 ), in order to ensure the safety of cash when conducting cash transactions, storage, transportation, as well as determining the procedure and timing of conducting inspections of the actual cash availability in the central office, territorial bodies and subordinate to the Federal Service for Environmental, Technological and Nuclear Supervision of the institutions

order:

1. To approve the accompanying activities to ensure the safety of cash in the Federal Service for Environmental, Technological and Atomic Supervision.

2. Heads of territorial bodies and directors of the subordinate Rostechnadzor institutions to ensure the implementation of activities to ensure the safety of cash in the Federal Service for Environmental, Technological and Nuclear Supervision approved by this order.

3. Control over the execution of this order shall be entrusted to the Deputy Head of V. B. Kuzmichyev.

Head
N.G.Kutin

Events to ensure the safety of cash in the Federal Service for Environmental, Technological and Atomic Supervision

Approved
order of the Federal Service
on environmental, technological
and atomic supervision
february 15, 2012 N 99

1. Events to ensure the safety of cash when conducting cash transactions and storage

1.1. To ensure reliable preservation of cash and values, the following requirements for the office of the cash register are established:

be isolated from other service and utility rooms;

have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions;

close into two doors: an external opening out of the outside and the inner opening in the direction of the internal location of the cashier;

equipped with a special window for issuing money;

have a safe (metal cabinet) for storing money and values, which is closed with a key at the end of the working day and is sealed by the quassiberian seal. The keys from metal cabinets and seals are stored at the cashier;

position serviceable fire extinguisher.

1.2. The cash desk is equipped with a security alarm.

2. Cash transportation activities

2.1. The head is provided by the cashier of the vehicle during the transportation of funds from banks or delivery of banks.

2.2. When transporting funds, cashier is prohibited:

to disclose the route and the amount of the amount of money and valuables;

follow on foot, passing or public transport;

visiting stores, markets and others etc. places;

perform any instructions and in any other way to be distracted from delivering money and appointment values.

3. The procedure and timing of inspections of the actual availability of cash

3.1. Checking the availability of funds at the box office is carried out according to the rules defined by the methodological instructions on the inventory of property and financial obligations approved by the Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49.

3.2. Conducting inventory, planned and unscheduled audits of the actual availability of cash at the box office is carried out permanently operating inventory commission or other commission, the composition of which is approved by the order of the head.

3.3. The frequency of checking the cash register is approved by order.

3.4. The lack of at least one member of such a commission during the inspection serves as the basis for recognizing its results invalid.

3.5. According to the results of inventory, planned and unscheduled audits, the Commission is an act of cash inventory (OKD 0309014 form). It indicates the revealed shortages or excess values \u200b\u200bat the checkout and the circumstances of their occurrence.

3.6. The act is drawn up at least in two copies, each of which sign all members of the Commission.



Electronic document text
prepared CJSC Codex and drilled by:
mailing.

"Modern accounting", N 4, 2004

Cash storage requirements in organizations are established by the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia 09/22/1993 N 40 (hereinafter referred to as the procedure for maintaining cash transactions).

In accordance with clause 3 of the specified procedure for cash settlements, each enterprise must have a cashier. In this regard, the leaders of enterprises are required to equip the cashier (isolated premises intended for the reception, issuance and temporary storage of cash) and ensure the safety of money in the office of the cash office, as well as when delivering them from the Bank's institution and the delivery of the Bank (p.29 of the Procedure) .

We denote the requirements for applicable legislation to the cashier, as well as the requirements for the equipment of the cashier and the safety of funds during their storage and transportation.

Requirements for cashier

Cashiers, controllers, cashier-controllers (including senior), as well as other employees who fulfill the obligations of cashiers (controllers) are included in the list of posts and works that are replaced by or executed by employees with which the employer may enter into writing agreements on full individual liability For the lack of entrusted property, approved by the Decree of the Ministry of Internal Affairs of Russia dated December 31, 2002 N 85. This resolution also approved the standard form of a full-individual material liability agreement (provided in annex to the article).

According to paragraph 32 of the procedure for conducting cash transactions after the publication of the order (decisions, decisions) on the appointment of the cashier, the head of the enterprise is obliged to familiarize him with the procedure for conducting cash transactions in the Russian Federation, after which the cashier is a full material responsibility agreement (typical form Agreement on full material responsibility is provided in the annex).

The procedure for maintaining cash transactions has been established that:

• the cashier in accordance with the current legislation on the material responsibility of workers and employees is fully material responsibility for the safety of all values \u200b\u200badopted and for damage caused by the company both as a result of intentional actions and as a result of a negligent or unfair attitude towards their duties (clause 33) ;
• the cashier is prohibited to directly execute the work entrusted to him to other persons (paragraph 34);
• in enterprises with one cashier, if necessary, its time to replace it, the execution of the obligations of the cashier is assigned to another employee on the written order of the company's head (decision, decree). This employee is a contract for full material responsibility (clause 35);
• in the case of a sudden leaving a cashier (illness, etc.), they are immediately recalculated by another cashier, which they are transmitted, in the presence of the head and chief accountant of the enterprise or in the presence of the Commission from individuals appointed by the company's head. The results of the recalculation and transfer of values \u200b\u200bare the act for the signatures of these persons (clause 35);
• in enterprises with a large number of units or serviced by centralized accounting, pay for labor, payments for social insurance benefits, scholarships can be carried out on the written order of the company's head (decision, decree) by others, except for cashiers, persons with which a full material liability agreement is concluded and on which all rights and obligations established by the procedure for conducting cash transactions for cashiers (clause 36) are distributed;
• in small enterprises that do not have in the state of the cashier, the responsibilities of the latter can be carried out by the Chief Accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of the Treaty of Full Liability Treaty (clause 36).

According to paragraph 31 of the procedure for conducting cash transactions before opening the office of the cashier and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window grids and seals, make sure that the security alarm is managed. In case of damage or removal of printing, damage to locks, doors or lattices, the cashier is obliged to immediately report this to the head of the enterprise, which reports the incident to the internal affairs bodies and takes measures to protect the cash register before their employees arrive.

Paragraph 29 of the procedure for conducting cash transactions is also established that during the operation of operations, the cashier should locate the doors to the cashier. Access to the office facilities to persons who are not related to its work is prohibited. It is also forbidden to store cash in cash and other values \u200b\u200bthat do not belong to this enterprise.

Cash Equipment Requirements

Appendix N 3 to the procedure for conducting cash transactions, there are uniform requirements for technical strengthening and equipment alarm systems of enterprises. According to paragraph 3 of these requirements for ensuring the reliable preservation of cash and values, the cash desk must meet the following requirements:

• be isolated from other service and utility rooms;
• place on intermediate floors of multi-storey buildings. In the two-storey buildings, cash registers are located on the upper floors. In one-storey buildings, the box office windows are equipped with internal shutters;
• have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions;
• closed on two doors: an external opening outward, and an internal, made in the form of a steel lattice, opening towards the internal location of the cashier;
• equipped with a special window for issuing money;
• have a safe (metal cabinet) for storing money and values, mandatory firmly attached to the building structures of the floor and walls with steel hershams;
• position serviceable fire extinguisher.

Paragraph 29 of the procedure for conducting cash transactions is also established that all cash and securities in enterprises are stored, as a rule, in non-aggravated metal cabinets, and in some cases - in combined and conventional metal cabinets, which are closed by the key and seal the seal at the end of the working day. Cashier. The keys from metal cabinets and prints are stored at the cashiers, which are forbidden to leave them in the trended places, transfer to unauthorized persons or to produce unaccounted duplicates.

Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are stored in enterprise executives. At least once a quarter, they are checked by the commission appointed by the head of the enterprise, the results are fixed in the act.

In case of detection of the key loss, the head of the company reports an incident to the internal affairs bodies and takes measures to immediately replace the metal cabinet lock.

Requirements for the preservation of funds when they are stored and transport

In order to ensure the safety of cash during their storage and transportation of the organization, the Organization should follow the recommendations given in Appendix N 2 to the procedure for conducting cash transactions.

According to the indicated recommendations to the leaders of enterprises when admission to work and appointment for positions related to the conduct of cash transactions, service of security and fire alarm, protection and transportation of funds, or periodic attracting persons to the above works are recommended to contact the internal affairs bodies and medical institutions. For information about these faces, bearing in mind that the maintenance of cash transactions, the maintenance of security and fire alarm systems, the protection and transportation of funds is not allowed:

• previously attracted to criminal responsibility for intentional crimes, criminal records of which were not repaid or not removed in the prescribed manner;
• suffering from chronic mental illness;
• systematically violating public order;
• abused spirits or drugs without drugs without appointing a doctor.

When transporting funds and values \u200b\u200bfrom bank institutions or delivery, the head of the enterprise must provide a cashier of protection and, if necessary, the vehicle.

When transporting funds, cashier, accompanying his faces and the driver of the vehicle, is prohibited:

• to disclose the route and the amount of the amount of money and valuables;
• to allow the vehicle to the salon of persons not appointed by the company's head for their delivery;
• follow on foot, passing or public transport;
• visit shops, markets and other similar places;
• perform any instructions and in any other way to be distracted from delivering money and appointment values.

Requirements for documentary registration of cash transactions

To a certain extent, ensuring the safety of cash contributes to the current procedure for documenting the cash flow of cash. Paragraph 22 of the procedure for conducting cash transactions is established that all receipts and issuance of cash are necessarily taken into account by the cashier at the cash book immediately after the operation is made. Moreover, each enterprise leads only one cash book, which must be numbered, has been laid and sealed. The number of sheets in the cash book is assigned by signatures of the head and the chief accountant of this enterprise. The cleansing and non-overcapped fixes in the cash book are not allowed. The corrections made are assigned to the cashier signatures, as well as the chief accountant of the enterprise or the person replacing it. The maintenance of the cash book is controlled by the chief accountant of the organization.

Cash Cash Casses of enterprises is made at the receipt of cash orders, signed by the Chief Accountant or the person authorized on this written order of the company's head.

The issuance of money from the cash register is made strictly on consumables or properly decorated to other documents (payment (payment-payment) Vedomosti, statements for issuing money, accounts, etc.) with the imposition of the stamp with the details of the expenditure cash order. Documents for issuing money must be signed by the head, the chief accountant of the enterprise or persons on it are authorized, as well as the person who received the money. According to paragraph 27 of the procedure for conducting cash transactions, the issuance of money from the cash register, not confirmed by the recipient's receptacle in the expendable cash order or another by replacing its document, in justification the cash balance is not accepted at the box office. This amount is considered a shortage and accumulates from the cashier.

Money issuance The cashier produces only the face specified in the expendable cash order or replacing its document. If the issuance of money is made by proxy, decorated in the prescribed manner, in the text of the order after the name, the name and patrony of the recipient of money by accounting, the name, name and patronymic of the person who is entrusted to receive money is entitled. If the issuance of money is made by a statement, the cashier makes the inscription in the receipt of money: "by proxy". When issuing money on a consumable cash order or replacing it with a document, a separate person of the cashier requires the presentation of a document (passport or other document) certifying the identity of the recipient, writes the name and number of the document, who and when it is issued and selects the reception of the recipient.

The reception and issuance of money on cash orders can only be made on the day of their preparation.

When receiving receipt and expenditure checks or replacing their documents, the cashier must check:

• the presence and authenticity on the documents signatures of the chief accountant, and at the expendable cash order or replacing it with a document - permits (signature) of the head of the enterprise or persons, on this are authorized;
• the correctness of the paperwork;
• the presence of the applications listed in the documents.

If one of these requirements fails to comply, the cashier returns documents to the accounting department for proper design.

Responsibility for violation of the procedure for storing funds

According to paragraph 38 of the procedure for conducting cash transactions, the founders of enterprises, higher organizations (in the event of their presence), as well as auditors (audit firms) in accordance with concluded agreements in the implementation of documentary audits and inspections at enterprises produce the cash register 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 values.

Compliance with enterprises of the requirements of the procedure for conducting cash transactions is systematically checked by banks.

The technical strength of the CASS and cash points, ensuring the conditions for the safety of money and values \u200b\u200bat enterprises is checked by the internal affairs bodies within their competence.

According to paragraph 39 of the procedure for conducting cash transactions, the responsibility for compliance with this order is assigned to the heads of enterprises, the main accountants and cashiers.

In accordance with Article 15.1 of the Code of Administrative Offenses, the violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash payments with other organizations in excess of the established size, non-optimizing (incomplete gain) in cash cash, non-compliance with the procedure for storing free cash, as well as in the accumulation of cash in cash in excess of established limits, entails the imposition of an administrative fine on officials in the amount of 40 to 50 minimum wages; On legal entities - from 400 to 500 minimum wages.

application

Typical form of a contract for full individual material responsibility

(name of company)
next, referred to as "Employer", represented by the head _________________________
(Full Name)
or his deputy ______________________________ acting on the basis of
(Full Name)
_____________________________, on the one hand, and _______________________
(charter, position, power of attorney) (Name)
_____________________________________________________________________________
(Full Name)

in the future, "employee", on the other hand, entered into this Agreement on the following.

1. The employee accepts full material responsibility for the lack of the property entrusted to him by him, as well as for damage to the employer as a result of damage to them by other persons, and in connection with the above undertakes:

a) carefully refer to the functions entrusted to him (duties) of the employer's property assigned to him and take measures to prevent damage;

b) in a timely manner to inform the employer to either the direct supervisor about all the circumstances threatening the security of the property entrusted to him;

c) keep records, draw up and submit in the prescribed manner commodity and other reports on the movement and remnants of the property entrusted to him;

d) participate in the inventory, revision, other verification of the safety and state of the property entrusted to him.

1. The employer undertakes:

a) create an employee the conditions necessary for normal operation and ensure the complete preservation of property entrusted to him;

b) To acquaint an employee with current legislation on the material responsibility of workers for damage caused to the employer, as well as other regulatory legal acts (including local) on the procedure for storing, receiving, processing, sales (vacation), transportation, applications in the process of production and implementation other operations with the property transferred to it;

c) to conduct inventory, revision and other tests for the safety and condition of property in the prescribed manner.

1. Determining the amount of damage caused by the employee to the employer, as well as the damage arising from the employer as a result of damage to them to other persons, and the procedure for their compensation are manufactured in accordance with applicable law.
2. The employee is not liable if damage is not caused by its fault.
3. This Agreement comes into force from the date of its signing. The implementation of this Agreement applies to all the time working with an entrusted employee of the property of the employer.
4. This Agreement is drawn up in two having the same legally binding copies, of which one is at the employer, and the second is the employee.
5. Changing the terms of this Agreement, the addition, termination or termination of its action is carried out under a written agreement of the parties, which is an integral part of this Agreement.

Addresses of the Parties to the Contract: Signatures of the Parties to the Treaty:
Employer ________________________________________________________
Employee ____________________________ ________________________________
Date of conclusion of the contract M.P.

K.I. Kovlev

Consultant magazine

"Modern accounting"

Storage of cash

Rules for storing funds are established in the order of cash operations in the Russian Federation.

When organizing the storage of free funds at the organization's office, it is necessary to comply with the requirements of the procedure for conducting cash transactions in the Russian Federation, according to which:

Cashier organization should be in an isolated room intended for receiving, issuing and temporary storage of cash;

The preservation of money in the office of the cash register, as well as when delivering them from the Bank's institution and the delivery of the Bank;

All cash and securities are stored in non-aggravated metal cabinets or in combined and conventional metal cabinets, which, at the end of the cashier, are closed with a key and seal the quassiberian seal;

You can not store cash of other firms at the box office.

Before starting the work, the cashier-operating player is obliged to check the maintenance of the CCT, refuel the check and the control tape, set the current date, translate the numbering to zeros. The cash register is issued at the beginning and at the end of the day. It is affixed by the date, the time of starting work, the number of the cash register, and at the end of the working day - the cliché and the amount of revenue per day, which are assigned by signatures of the cashier-operator and the main (senior) accountant.

If the control tape occurred during the work, then the breakdown time was affixed, the following details and signatures. Then the cashier operating system can break through several zero checks to check the clarity and correct printing of all details on check and control tapes. Zero checks must be attached at the end of the day to the cash report.

Payment with payment cards

The legislation does not define the concept of "payment card". In typical rules of operation, the KKM contains a simplified description of the calculations carried out through credit cards. Credit card is a plastic rectangle with a magnetic strip, which accommodates the data required for the calculations for the goods.

When buying a commodity, the credit card is inserted into the cassal chart of the system cash control terminal, connecting with the bank, the account number of the credit card holder is reported on the communication channel, its solvency is confirmed and the team is confirmed to write off the account of the specified amount (purchase or service costs), after which Card returns to the owner. When entering a credit card, a personal code is gained in the car, known only to the owner.

It seems that in order to apply the CCC Act under the payment card, you should understand the card, the use of which allows you to settle for implemented goods, work performed, services rendered.

The bank card is a type of payment card, the issuer of which is a credit organization.

Operations using bank cards provide for the mandatory compilation of the following documents on paper (Slip, Electronic Terminal Receipt) and (or) in electronic form (document from the terminal e-journal or ATM), as well as other documents (ATM receipt, etc.) provided for banking rules and (or) agreements concluded between the calculations participants.

When calculating the buyer on credit cards (coupons, checks or other similar documents), the CCT check is made to the amount paid by cards, in a special way (on a separate section) and in the Z-report, the total amount paid for documents is usually separately reflected separately. This case is on payment cards).

If payment is made using payment cards, the amount of cash withdrawn by the senior cashier will not coincide with the testimony of CCT meters, it will differ in the amount of sales by documents. Since the CCT check makes itself, therefore, the amount of funds received by cards will be recorded in the reflection of the result on the control tape. But cash directly in the cashier does not come and they cannot be credited. This money will go to the current account, and, perhaps, after a certain period of time. This amount must be reflected in the cashier-operator journal, and money in the cashier should be credited only in the amount that has entered in cash.

To write out the acquisition of cash orders and carry out card payments on the cash book is not necessary, as it takes into account the receipts of cash only (p. 22 of the procedure for conducting cash transactions in the Russian Federation), and payments using payment cards relate to non-cash.

As a rule, the tax inspectorate has no complaints about incurdation of the cash book indicators with the data of the Z-report on the amount paid by bank cards and confirmed by slips (see Letter of the UMNS of Russia in Moscow of October 25, 2002 No. 29-12 / 51251) , and the amount of revenue for goods paid by cards must be shown in column 13 ("handed over / paid by documents") of the journal of the cashier-operator (form N km-4).

Collection revenue

As a rule, the delivery of cash from the office of the organization to the bank performs the collection service. Cash can be delivered to the Bank as collectors serving the Bank's organization and employees of the Russian Combination Association (Rosinkas).

In order to use the services of the collection service, it is necessary to conclude a special agreement. The agreement indicates the addresses of stores owned by the organization, the time of the arrival of collectors and the cost of services, which is usually determined as a percentage of the amount of invalid cash.

The procedure for issuing and transmitting cash collectors is provided for by the provision of the Bank of Russia of October 9, 2002 N 199-P "On the procedure for conducting cash transactions in credit institutions in the territory of the Russian Federation".

By concluding the contract, the organization should order a special seal and acquire lead seals. A number and abbreviated name of the organization or its brand name should be engraved on the seaw.

If the organization gives collectors of cash revenue in several stores, then for each such point it is required to make its separate seal.

After that, the organization is in the collection division of two copies of the samples of the impression of each seal, which will be sealing bags with cash in each store.

The head of the bank collection department assures all the presented instances of the samples of impulsions. To do this, a seal of the bank is superimposed on the twine below the seal of the organization.

One instance of each sample of the seal is transmitted to the organization. This instance of the organization's cashier will show collectors when transferring to them with cash bags.

The number of bags for cash cash, which are issued from the number of collections (shops). Usually, two bags are initially issued for each point of collection. Next, their "circuit" occurs: having taken one bag with cash, with the following arrival, collectors bring a blank bag and take the completed.

On each bag, the Collection Service is the sequence number.

After preparing cash, the cashier of the organization must fill in three copies of the transmitted statement. The first copy of the statement is invested in the bag, the second is transmitted to the collector along with the bag, on the third copy of the statement, which remains at the cashier of the organization (store), the collector puts its signature and the seal of the collection division.

After the bag is folded into the bag and the first instance of the transmitting statement, it must be sealing and expecting the arrival of collectors.

The collector arrived at the revenue places his office certificate, the power of attorney for obtaining values, a turn card and an empty bag.

The cashier records the amount of cash (figures and in words), laid in the bag and recorded in the presentation, the date and number of the bag, shows the collection of a seal output sample and transmits two copies of the transmitted statement.

The collector checks the correctness of the records in the turning card, puts the date, its signature and printing on the third instance of the statement and returns this instance to the cashier.

The third copy of the transmitted statement with the signature and the seal of the collector serves as the basis for compiling the consumables accountant (Form N Ko-2) and to reflect the cash flow rate at the organization's office in the Cash.

The procedure for maintaining cash transactions is provided that only one cash book is conducted in the organization. Therefore, if the revenue is invisited, for example, from stores, and the cash book is conducted in the central office of the organization, then the third copies of the transmitted statements are transferred to the central office, where consumable cash orders are drawn up.

In accordance with the plan of accounting accounts, cash transmitted by the collector to enroll into an organization's account, but not yet enrolled in the appointment, reflected in the account 57 "Translations on the way".

Collection services are charged a fee, which is determined as a percentage of the invasive amount of cash. This amount is usually written off from the account of the Organization in a short-circuit order at the beginning of the month following the calculated one.

As a general rule, banking operations are exempt from the taxation of VAT, but the collection in this case is an exception under sub. 3 p. 3 Art. 149 of the Tax Code of the Russian Federation and the VAT is found in the general order.

The procedure for receiving and issuing cash

In accordance with paragraph 3 of the procedure for conducting cash transactions in the Russian Federation, each enterprise must have a cash desk and conduct a cash book on the prescribed form.

Cashier is a specially equipped room intended for receiving, issuing and temporary storage of cash.

Reception, cash issuance and registration of cash documents are governed in section II of this order.

In accordance with paragraph 13, the procedure for conducting cash transactions, the reception of cash in the cashier of the enterprise is carried out at parish cash orders.

We list the main cases of making money at the box office:

Removal of funds from the settlement, currency, budgetary and other types of accounts in the bank;

Payment by the founders (shareholders) of acquired shares (shares);

Payment by buyers (customers) of implemented goods, performed works, services rendered and receiving advances from them;

Payment by employees of the enterprise sold goods and services to them, repayable by employees of causing material damage;

Return with suppliers and contractors previously received advances;

Return by accountable persons the balance of money obtained under the report;

Obtaining borrowed funds;

Receiving funds to repay the loans issued earlier and loans.

When receiving cash tickets and coins in payments to cashiers of enterprises are obliged to be guided by the signs and rules of banking tickets (banknotes) and coins of the Bank of Russia (Annex 1 to the Procedure for Maintaining Cash Operations in the Russian Federation).

According to paragraph 14, the procedure for conducting cash transactions. Cash issuance from cash enterprises is made on consumables (RKO) or other proper documents.

Such documents include payment statements, settlement payments, statements for issuing money, accounts, etc.

When used instead of the consumables, one of the above documents on it is affected by the stamp with the details of the expenditure cash order.

The issuance of money from the cashier is made in the following cases:

Passing unused cash to the bank;

Issuance of money under the report;

Providing loans and loans;

Payment to suppliers (contractors) for purchased goods (works, services) and prepayment on relevant contracts;

Payments to employees of funds for labor, benefits, scholarships;

Return of the previously obtained loan;

Payment of the participant of the actual value of the share when it comes from society, etc.

Documents for issuing money should be signed by the head, the chief accountant of the enterprise or persons, on this are authorized.

The lack of signatures of the head of the enterprise on the RTO is allowed only in cases where its signature is available on the documents attached to RTO (statements, accounts, etc.).

Cash issues from the cash register upon presentation of the recipient of these funds to the document certifying its identity (passport or other document).

In the event that the recipient is an employee of the enterprise, the money can be issued to him and on the certificate issued by this company, if there are photos and personal signatures of the owner (paragraph 15 of the regulation of cash transactions in the Russian Federation).

The issuance of funds for labor, social insurance allowances and scholarships can be carried out on a payment or settlement payroll. By the decision of the State Statistics Committee of Russia dated January 5, 2004 N 1 developed and approved unified forms of payment and settlement payroll (respectively, N T-53 and T-49) and instructions on the use and filling of these forms.

In the event that an RKO requisites will be affixed at the statement, the expenditure order itself is entitled not to be (paragraph 17 of this order).

The head of the enterprise on the title page of the statement makes a permitting inscription (for example: "Pay") and sights it with his signature. In addition, the statement must be signed by the Chief Accountant of the Organization or other person, on this authorized.

In a similar order, the issuance of money to the group of persons in the following cases may be issued:

Payment of funds for labor payment (when leaving for leave, illness, etc.) during interdiscimient period (one-time payments);

Payment of deposited amounts and accountable amounts associated with service business trips.

One-time issuance of money for remuneration to individuals is produced, as a rule, on consumables.

The following options for paying money to persons not consisting in the state of the enterprise are possible:

On each face separately a separate RKO is written;

On all persons performing work on a specific contract, a separate statement is drawn up.

It is not allowed to pay money on one statement with regular employees and persons not consisting in the state of the enterprise.

If the funds for labor benefits, social insurance benefits, scholarships were not received by employees within three business days, including the day of receiving money in the Bank's institution (for enterprises located in the regions of the Far North and equivalent areas, this term extended to five days ), after this period, the cashier is obliged to close a payment (settlement payment) statement in accordance with paragraph 18 of the procedure for conducting cash transactions, and the non-depreciated (deposited) amount of cash to pass in the bank institutions, issued a total amount of the total funds (p. 2.6 provisions on the rules for organizing cash flow in the territory of the Russian Federation).

More on the topic 2.3. Rules for storing, receiving and issuing cash:

1. Typical cash flow and cash flow operations
2. 8. Accounting for cash issuance of cash from an ATM
3. Order of reception and issuing cash from the cashier of credit institutions
4. Chapter 7. Procedure for transactions when issuing cash
5. Topic 6.5 Accounting for cash and control over their expenditure

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