Rules for conducting cash transactions. Accounting for cash transactions in brief Which account is intended for accounting of cash transactions

A prerequisite for carrying out entrepreneurial activity is maintaining a cash book and accounting for the organization's cash transactions. This should be done by the company's accountant. Records are kept continuously and should reflect the full picture of what is happening. Modern accounting of cash transactions is carried out using management programs that conduct transactions in an automatic mode, but the participation of an accountant is necessary. The correct conduct of each operation guarantees, as a result, the error-free drawing up of the balance and other types of reporting, avoids the identification of gross errors or typos during the audit.

What is a cash register at an enterprise?

In order to understand how cash transactions are carried out, you need to know what the cash register at the enterprise is. This is the room in which the receipt and delivery of cash on account is directly carried out. It is at the cash desk that employees can receive cash in hand as a salary or advance, as well as for the needs of the enterprise. Proceeds, money from customers and other cash are returned to the cashier. Accounting for transactions must be kept in accordance with the regulatory and legislative acts "On the conduct of cash transactions at the enterprise." Each individual state has its own legislative standards and regulations.

There are provisions for the conduct of operations that help to conduct these activities in an orderly manner. One of the main elements of accounting is the cash limit, which is set in order to have a certain amount of cash, more precisely, no more than a fixed amount. Cash in excess of the norm must be handed over to the bank without fail and within the prescribed time frame for crediting to a current or other account.

Cash at the cash desk can be in both national and foreign currency. Cash flow accounting is recorded in a cash ledger for which a specific form is provided. One book should be opened for the national currency, and another one for the foreign currency. It is forbidden to make blots and corrections in such books. If it is necessary to make changes, then they are certified by the signature of the cashier himself and the chief accountant of the enterprise. Books are kept in 2 copies, the first remains in the checkout, and the second has a tear-off appearance, and is the employee's report.

Types of accounting and their differences

The organization maintains accounting of cash transactions in 2 directions. Distinguish between analytical accounting and direct accounting. Analytical accounting of cash transactions gives a complete picture of how much funds are available at the moment, what the funds were spent on in the recent past, what are the forecasts for the future. This is a general idea. And accounting gives the answer in numbers to these same questions. It is presented in the form of reports, transactions, debit and credit orders, and so on.

Procedure for carrying out operations

The cashier must record all cash receipts or cash disbursements in the cash flow book. At the end of each working day, he is obliged to draw up a report and determine the cash balance. If it exceeds the established limit, then the difference must be credited to the account. Exceptions may be the days when wages are issued to employees. In this case, time (approximately 3 days) is provided specifically for the payment of wages. The daily report of the employee is accepted by the chief accountant, who also checks its correctness. Reporting is accepted against signature.

The report must contain all expense and credit orders that were posted on that day.

The order of operations can be determined by the following sequence of actions of the cashier:

Upon receipt or withdrawal of cash, an incoming or outgoing invoice is drawn up. These are primary documents on the basis of which a report on the activities of the enterprise is drawn up.
Primary documentation is recorded in the transaction log.
Also, all actions are reflected in the ledger.
At the end of the working day, the employee submits a report, which contains all the necessary documentation, to the chief accountant.

The cashier is a financially responsible person, he is responsible for the safety of property at the cash desk, and any transfer of it must be documented. If, for any reason, the employee is absent from his workplace, then all material responsibility goes to the person who replaces him. At the first visit to the cash register, the substitute must conduct an audit, that is, an inventory, in order to know what he is responsible for and check the presence of all components.

In addition to cash in the cash desk, other material assets of the enterprise can be stored, they can be presented in various forms. These can be stocks, bonds and other securities. If a shortage is revealed, the employee himself must compensate it directly, who, upon entering the job, had to sign an act of transfer of material assets, according to which he took financial responsibility.

In the chart of accounts of accounting there is a special account number 375, which is called "calculations for compensation for damages." The shortage is written off to account 375, and then, when returned by the employee, it will be reflected in the D30K375 posting.

The reporting can in certain cases be transmitted in electronic form, however, its correctness is checked by the chief accountant of the enterprise, who is actually responsible for this in the future.

Accounting entries for cash transactions

When carrying out cash transactions, it is necessary to correctly record all movements in the accounting documents. If funds are received, then they are reflected in the debit of the transaction, if money is issued, then they are credited to the account.

To account for the movement of funds, account 30 of the Chart of Accounts is provided. This is a synthetic account called "Cashier". Let's consider the main accounting entries that are frequently encountered in the implementation of business activities.

If the funds received from buyers arrive at the cashier, then the wiring will be: D30K36.

If the funds come to the cashier from the company's account, then - D30K31.

If the money is returned by the employees to whom it was issued against the account, then the posting will be as follows: D30K372.

If the cash received money that was revealed after the inventory, then the posting: D30K719.

These were examples of the receipt of funds at the cash desk, they are reflected in the debit of account 30. What will the transaction look like when money is issued from the cash desk?

If the salary is issued to the employees of the enterprise from the cash desk, then the entry will have the form D66K30.

Money is issued to accountable persons - D372K30.

If money is transferred from the cash desk to the current account of the enterprise, then the posting will be as follows: D31K30.

Cash operations are operations related to the reception, storage and expenditure of various funds received by the organization's cash office from the servicing bank. The receipt of funds at the cash desk from the current account in accounting is reflected by the following entry:

Debit of account 50 "Cashier", Credit of account 51 "Current account".

Primary documents:

1) cash receipt order (for registration of an operation of cash receipt at the cash desk for any reason from one person);

2) an expenditure cash order (for processing the issuance of cash from the cash register to one person for any needs);

3) cash book;

4) payroll;

5) the register of incoming and outgoing cash orders;

6) a book of accounting of money received and issued by the cashier, accountable to public distributors of wages and operations to cashiers.

Cash receipts and receipts to them, as well as cash receipts must be filled out without blots, clearly and clearly. The book of the cashier-operator must be numbered, laced and sealed with the signatures of the chief accountant and the head of the enterprise. The seal of the organization must be on every cash document.

The maximum amount that can be at the checkout is determined by the limit. The limit is set centrally.

All facts of receipt and issuance of cash at the cash desk are recorded in the cash book (standard form). It must be numbered, laced, sealed with a wax seal and certified by the signatures of the director and chief accountant. Entries in it are kept in 2 copies for copy paper. The second copy (tear-off) is the cashier's report, it is transferred to the accounting department with incoming and outgoing documents every day at the end of the working day.

Accounting for transactions on the current account

Acceptance, withdrawal and non-cash transfers are made by the bank according to documents of a specific form. Main documents:

1) for cash payments:

a) a cash check;

b) an announcement for a deposit in cash;

2) for cashless payments:

a) acceptance form (consent to payment) settlements (settlements by payment claims; valid to the bank for 10 days);

b) settlements by payment orders;

c) letter of credit (letter of credit application), this is a transfer on behalf of the company of an advance to the bank for payment upon presentation of the shipping documents by the supplier to his bank;

d) a statement of refusal to accept;

e) collection payment order - for direct debiting of funds from the company's account in cases established by law;

f) memorial bank order - serves for writing off or crediting non-cash funds to the company's account by order of the serving bank.

The main form of non-cash payments is acceptance (settlement by payment requests). The supplier, through the intermediary of the bank, receives money from the payer on the basis of settlement documents.

Collection - an order to the bank to receive the amount from the buyer.

Acceptance - there are various types of acceptance (preliminary, subsequent, etc.). If within 3 days the payer has not announced the refusal to accept, the payment request is considered accepted, but the refusal must be documented.

Advise - an official bank notice of a settlement transaction (transfer of funds from the payer's account to the supplier's account).

Typical transactions for the receipt and expenditure of cash:

1) receiving cash from the bank:

Debit of account 50 "Cashier", Credit of account 51 "Current account";

2) payment by the accountable person of the balance of unused amounts of money:

Debit account 50 "Cashier",

3) repayment of the buyer's debt for goods, works, services:

Debit account 50 "Cashier",

Credit account 62 "Settlements with buyers and customers";

4) repayment of debt for shortages and theft:

Debit account 50 "Cashier",

Credit account 73 "Settlements with staff on other operations";

5) posting of surpluses identified as a result of the inventory (audit) of the cash desk:

Debit account 50 "Cashier", Credit account 91 "Other income and expenses";

6) receipt from the bank of cash in foreign currency:

Debit account 50 "Cashier", Credit account 52 "Currency account";

7) entry by the accountable person of the balance of unused funds:

Debit account 50 "Cashier",

Credit account 71 "Settlements with accountable persons";

8) reflection of payments to employees from the cash desk (wages, social benefits, income from participation in the authorized capital, etc.):

The debit of account 70 "Payments with personnel for wages", Credit of account 50 "Cashier".

The procedure for conducting cash transactions is regulated by the relevant regulation approved by the Central Bank of the Russian Federation on September 22, 1993, No. 40.

Each enterprise must have a cash desk for making payments in cash and storing monetary documents. The room must be specially equipped to ensure the safety of funds. The cashier performs cash transactions, with whom a liability agreement is concluded.

All businesses must keep their funds at a bank institution. Cash received by the cashier is spent only for the purposes for which it was received (payment of wages, travel or business expenses). The company can have cash in its cash register within their balance limitestablished by the institution of the bank in agreement with the head of this enterprise. Over the limit, cash at the cash desk can only be kept during the issuance of wages for no more than three working days. Enterprises that have constant cash receipts, in agreement with the bank, can spend it on wages, travel and business expenses.

To summarize information about the availability and movement of funds in the organization's cash desks, as well as cash documents held at the organization's cash desk (postage stamps, state duty stamps, bills of exchange, paid air tickets, paid vouchers to rest homes and sanatoriums, etc.), an active account is intended 50 "Cashier".

Subaccounts are opened to account 50: 50-1 "Organization's cash desk", 50-2 "Operating cash desk", 50-3 "Cash documents", etc.

When an enterprise makes cash transactions with foreign currency, then the corresponding sub-accounts must be opened to account 50 for separate accounting of the movement of each cash foreign currency.

By the decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. No.88 approved unified forms of primary accounting documentation for cash transactions:

KO-1 "Receipt cash order";

KO-2 "Expense cash order";

KO-3 "Journal of registration of incoming and outgoing cash documents";

KO-4 "Cash Book";

KO-5 "Book of accounting of funds received and issued by the cashier."

The duties of the cashier include maintaining a cash book, which takes into account all receipts and withdrawals of cash in the organization. The organization maintains one cash book, which must be numbered, laced and sealed. Erasures and unspecified corrections in the cash book are not allowed.

Errors are corrected as follows: incorrect text or amounts are crossed out and corrected text or amounts are inscribed above them. Strikethrough is done with one stroke so that you can read the corrected one. Correction of the error must be indicated by the inscription "Corrected" and confirmed by the signature of the persons who signed the document, the date of the correction is set.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next day and sends to the accounting department as a cashier's report a second voucher with incoming and outgoing cash documents against receipt in the cash book.

It is allowed to keep a cash book in an organization in an automated way.

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

Receipt and issue of money on cash orders are made on the day the orders are drawn up. Cash orders are not issued to persons who deposit or receive money.

Payments through the cash desk between legal entities, between legal entities and entrepreneurs limited to 100 thousand rubles within the framework of one contract (from 20.06.2007).

If the company sells products for cash (including using plastic cards), then it uses cash registers and keeps records of the proceeds in the book of the cashier-operator.

Accounting for transactions in foreign currency should be kept in rubles based on the conversion of foreign currency at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.

The procedure for converting foreign currency into rubles is established by PBU 3/2006, according to which the date of posting or issuing banknotes from the organization's cash desk is considered the date of making cash transactions with foreign currency. Entries in accounting registers are made simultaneously in the currency of settlements and payments and in rubles. In the "Cashier's Report" (the second detachable sheet of the cash book), two amounts must be entered - in foreign currency and in rubles.

In incoming and outgoing cash orders, the amount is indicated in the payment currency.

In the event of a change in the exchange rate of foreign currencies in relation to the ruble during the time while the foreign currency is in the cash desk of the organization, exchange differences... The cost of foreign banknotes on hand in rubles should be recalculated at the date of the transaction in foreign currency, as well as at the date of the financial statements.

The resulting exchange rate differences are reflected in the organization's accounting records:

D 50 K 91 - positive exchange rate difference;

D 91 K 50 - negative exchange rate difference.

Receipt and issue of monetary documents , (vouchers, air tickets) are made according to incoming and outgoing cash orders with the subsequent drawing up by the cashier of a report on the movement of cash documents.

Cash documents are accounted for at the actual cost of their acquisition.

In accounting, the movement of monetary documents is reflected as follows:

D 50 subaccount "Cash documents" K 50, 71, 76 - received cash documents;

D 73 K 50 subaccount "Cash documents" - issuance to employees.

In practice, domestic entrepreneurial activity received the greatest relevance cash settlements... This is largely due to comfort and versatility.

However, it is worth paying attention to the fact that the use of "cash" should not contradict the legislation of the Russian Federation, including the need to record cash transactions.

Regulations and regulations

The area of \u200b\u200buse of cash is strictly regulated by the Central Bank of the Russian Federation, in particular by the Recommendations of the Bank of Russia dated October 2013 No. 3073-U.

Often, companies use cash from the cash desk for such needs, as payment of wages, provision on account, as various settlements with partners and for crediting to current accounts, and so on.

Regardless of the purpose for which they are applied, one should proceed from Recommendations No. 3210-U. This normative act contains all the necessary subtleties of the correct observance of the cash discipline of the organization.

The procedure for conducting in 2018

The Ministry of Finance of the Russian Federation issued Order No. 94n of October 2000, which approved the Chart of Accounts, Instruction on cash transactions.

Based on the Order, account 50 "Cashier", which is intended solely for the accounting of cash transactions with financial assets in the company.

Section 5 of the Guidelines for the use of the Chart of Accounts allows companies to create 50 sub-accounts for the account 50-1 "Cashier of the company", 50-2 "Operating cash desk", 50-3 "Monetary documentation".

It is necessary to pay attention to the fact that subaccount 50-1 "Cashier of the company" applies exclusively to the movement of funds in cash at the cash desk.

In the process of conducting transactions with foreign currency, one should open separate sub-accounts for each stand-alone foreign currency.

Sub-account 50-2 "Operating cash desk" is used exclusively for accounting of cash flows at the cash desks of commodity organizations, ticket offices, railway station ticket offices, and so on.

Subaccount 50-3 "Monetary documentation" is used as a record of documentation, which is rightfully paid cash coupons:

for fuels and lubricants;
for food;
vouchers;
received notifications for postal orders;
state fees and so on.

The main feature of such documentation is considered to be a cost estimate.

Any company must have cash limit.

This terminology means the allowable amount of cash that can be in the cash desk of the company at the end of the working day. The amount that exceeds the limit must be returned to a banking institution.

The limit can be determined by the company independently, starting from work activity, taking into account not only the objects of income, but also the issuance of cash funds.

It is important to pay attention to the fact that companies that relate directly to small businesses, including individual entrepreneurs, have all the legal rights not to set limits and leave as much cash as necessary for safekeeping in the cash desk (in accordance with paragraph 2 of the current Directive of the Central Bank of the Russian Federation).

By separate subdivisions

Separate subdivisions that regularly donate funds to a banking institution, must include the established cash limits. Directly the main company with the existing separate subdivisions without fail sets limits already taking into account the existing separate subdivisions.

The documentation on the basis of which the cash limit of a particular separate subdivision was established, the main company must transfer to the OP for review and storage.

If the limit is exceeded

Funds exceeding the limits must be transferred to a banking institution. The excess is allowed in such days, as:

payment of wages;
receipt of funds at a banking institution;
weekends or holidays.

On such days, the legislation does not provide for any penalties.

By cash

In addition to the considered cash register, there is also a limit on cash settlements between legal entities or individual entrepreneurs. Its size is 100,000 rubles within one agreement (according to clause 6 of the Instructions of the Central Bank of the Russian Federation of October 2013).

In other words, for example, if a company decided to purchase from a legal entity within one agreement products in the amount of 150,000 rubles, but at the same time plans to make payment in installments, then the amount of cash payment cannot exceed 100,000 rubles. The rest must be paid by bank transfer.

As for transactions with individuals (acceptance / issuance), companies / individual entrepreneurs have the right to carry out them without any restrictions.

In the process of receiving an organization in its cash desk of cash finance, they must be issued in this way:

the fact of receipt by the organization of cash in the banking institution where the current account is located is made out by debit 50 credit 51 "Current account";
the fact of return by a person who received accountable funds for which no report was provided (financial capital was not spent) is drawn up by debit 50 credit 71 "Settlements with accountable persons";
payment by consumers for products or services is made out according to debit 50 credit 62 "Settlements with clients and customers".

In a situation where the organization provides financial resources from the cash desk, such a motion should be issued thus:

It should be additionally paid attention to the fact that according to the norms of the legislation of the Russian Federation, organizations that use cash payments in the course of their labor activity, must necessarily:

ensure accurate display of cash transactions in accounting;
strictly observe the current legislation of the Russian Federation and cash discipline;
avoid the fact of registration of documentation regarding the accounting of cash movement with errors.

In the presence of any violations, an administrative penalty is provided in the form of a fine of up to 50,000 rubles (for each detected violation). For this reason, you must always be extremely vigilant to avoid problems with regulatory authorities.

The control

It is rightfully considered one of the components of the control event system in the company... Thus, it is possible to confirm the compliance of the accounting information with the current state of affairs regarding compliance with all stipulated legislation of the Russian Federation, including ensuring the safety of financial capital in the company, and suppress all offenses.

The option of controlling the check of cash desk and cash transactions is often used. As a rule, it is dealt with by accountants or cashiers.

It is known that an impressive amount of money turnover entails a high risk of inaccurate display of transactions, errors, and so on, up to abuse of authority.

For this reason, most of the domestic companies put forward stringent requirements for compliance with the current legislation of the Russian Federation. Moreover, special local actsthat include certain rules.

When mentioning the very revision of cash transactions, it is not immediately implied any separate component, but a whole list of special procedures.

In turn, it can be planned or unscheduled, and also be carried out by authorized persons of the company (specially formed groups) or by external regulatory bodies.

Often there are situations when owners or management have certain doubts about the proper level of trustworthiness of those responsible for the execution of monetary transactions in cash. If this was the case, then they have the right to involve in the control of non-staff persons with whom an agreement has been signed.

According to generally accepted rules, the actions of companies that are directly related to the acceptance or issuance of cash in cash are considered cash transactions... Any person who is capable and legally capable can become their participants.

In order to be able to uniformly formalize the movement of finance, certain forms of documentation were formed and subsequently approved.

Forms are used by subjects for settlements in cash and are used in the conduct of cash transactions. They should be filled in without fail.

Basic documentation It is rightfully considered:

expense order (meaning cash and credit);
cash book;

It is important to pay attention to the fact that representatives of the Central Bank of the Russian Federation do not have the legal right to check the specified documentation.

The officially authorized person must be provided with all relevant seals and stamps, including samples for filling. Further, be sure to explain the rights and obligations with a mandatory signature after reading.

As for keeping a cash book, this process is explained in detail by the regulatory legal acts of the Russian Federation.

Without exception, all entries in the cash book are subject to support by cash register and. At the end of the work shift, the cashier must, without fail, verify all the information in the document in the form of KO-4 with the information that is displayed in the orders. Upon completion of this procedure, the residual cash balance is calculated.

In the process of issuing wages to employees or scholarships, responsibility to form and maintain... All information in it must fully comply with the information in the cash book and cash register.

Additional information on accounting for cash transactions is presented in this video.

The cash accounting area is considered the most conservative among accountants. Indeed, if we raise the regulatory documents over the past forty to fifty years, we will see that the rules for conducting cash transactions have not changed much over the entire past time, and the synthetic accounting of cash transactions at the enterprise is all the same as before.

All changes in cash accounting can be classified into two categories. The first take into account changes in the technical equipment of modern accounting work. The latter are a consequence of the development of market relations in the country, the need to exclude shadow and corruption schemes in business activities, and, in short, are a way to improve financial discipline in the country through the establishment of strict organizational rules for conducting cash transactions at the level of individual organizations.

Organization of the cash desk

Any business procedures related to the circulation of money in cash and indirect form in the organization are carried out through the cashier. The category of cash means coins and bills, and an indirect form - the so-called monetary documents. These can be bills of exchange, stamps and other similar documents.

The execution of cash work should be entrusted to the cashier. In companies belonging to the categories of micro and small businesses and who do not have the ability to maintain a separate staff unit of the cashier, they may assign this responsibility to any of the employees who are financially responsible.

With the cashier or an employee performing his duties, an agreement on full financial liability of the cashier is drawn up without fail. In addition, in some organizations, the so-called "Obligation of the cashier" is introduced into internal circulation, which is a more detailed and adapted version of the agreement on mat. responsibility. The main duties of the cashier are provided for in the standard job description.

To carry out cash transactions in the organization, a specially designated room with a separate entrance to it can be equipped. This room is used to store, receive and issue cash and documents equivalent to it. However, if the organization does not have the financial or technical capacity to equip a full-fledged cash office, or there is no need for its maintenance, it makes the decision on the arrangement and operation of the "cash-out area" independently.

Documenting cash at the cash desk

All the main types of cash flows and equivalent documents can be represented as follows:

Cash receipt (arrival)	Delivery from the cash desk (expense)
From a bank account to salaries, household, operating and travel expenses	Amounts due to employees of wages
Revenues from the sale of works, services or goods	Amounts reported to employees for travel, business and operating expenses
Return of unused reporting amounts	Payment of compensation, benefits or loans to employees
For other reasons	Transfer for collection

The documentary registration of the organization's cash transactions is carried out using the forms of the established form:

Receipt order
Withdrawal slip
Register of cash documents
Cash book (book for registering cash transactions)
Book of accounting of received and issued funds and documents

In addition, organizations are required to apply documents in accordance with the forms established by the Central Bank of the Russian Federation to ensure the reliability and control of cash flow or compliance with cash discipline.

Cash discipline

Organizations of any legal form, regardless of the scope of their production and economic functioning, are obliged to keep funds in accounts with banking institutions. The procedure, size and terms of encashment and storage of cash at the cash desk are established by the organization and agreed with the bank when concluding an agreement for the encashment of cash. This procedure and terms are determined by the organization based on calculations of the need for cash and plans for its receipt.

In the cash office of the organization, cash (excluding documents equated to them) can only be stored in amounts limited by the established limit. In 2014, as before, since 2012, the cash balance limit is determined by the organization independently. To calculate the limit, the following formula is provided:

Lone \u003d Op: Pr × Ds,

where:
Lon is the cash balance limit;
Op - the amount of revenue for a certain billing period;
Pr - billing period;
Ds - the number of working days between collection days.

The billing period should not exceed 92 working days. The number of working days between the dates of cash collection to the bank must not exceed seven.

In the case when the organization did not calculate the limit on the cash balance, this limit is considered by default to be zero.

Any amount of cash on hand will be considered over-limit.

Over-limit storage of cash is allowed only for funds to pay salaries to employees. The period of stay of this money at the cash desk should not exceed three working days from the moment of receipt. For organizations operating in the Far North and equivalent territories, this period is increased to five calendar days.

Federal legislation mandates all organizations to use cash registers when making cash payments in relation to transactions for the sale of services or goods. The list of organizations exempted from this obligation has been significantly narrowed by 2014. In addition to cash registers, organizations can use payment terminals for payments with bank cards. The use of PRT does not exclude the need for a cash register when making settlements with customers.

The range of payments that can be made with the help of cash received at the organization's cash desk in the form of proceeds is also narrowed. In 2014, cash received at the organization's cashier from third parties cannot be used for:

Purchase and sale of securities,
Real estate rental payments,
Issuance and repayment of loans or borrowings,
Conducting various lotteries and gambling.

For these purposes, it is now possible to use only those cash that has been withdrawn from the organization's current account.

Cash registers must comply with the requirements that the legislation imposes on it. KKM must be registered with the territorial tax authority. Thus, settlements carried out in cash are documented with an incoming cash order of the established form and a cashier's check. KKM must be equipped with "fiscal memory" and comply with the list of the State Register of cash register equipment. The use of cash registers included in the State Register before January 1, 2011 and not complying with the requirements of Federal Law No. 103 is prohibited after 01.01.2014.

In addition, you need to take into account the additional requirements for the POS printer:

Mandatory presence of mandatory details printed on the cash register receipt;
The ability to transfer to the payment and settlement terminal information about payments made and information for printing a cash register receipt by a terminal or an ATM (both only in an uncorrected form).

In accordance with the standard established by the Central Bank, the maximum amount of cash payment for one transaction between legal entities should not exceed 100,000 rubles. In 2014, the same restriction applies to transactions with individuals in a milder form, the upper bar was raised to 600,000 rubles. Subsequently, the Finance Ministry plans to reduce it to 300,000 rubles.

Responsible for the observance of cash discipline at the enterprise are the manager, chief accountant and cashier. The control function in terms of compliance by the organization with cash discipline is imputed to the servicing banks, which the Central Bank obliges at least once every two years to carry out an appropriate check.

Accounting for cash transactions

Cash accounting is carried out on an active synthetic account 50, and documents equated to it, on a synthetic account 56. Receipt is taken into account on the debit of accounts, and cash payments on credit and issue of cash documents. Sub-accounts can be opened for the account, for example, a separate sub-account for monetary documents.

If the organization in its activities accepts and dispenses cash in certain areas, sub-accounts of operational cash desks and a sub-account "main cash desk" (or "cash desk of the organization") can be opened. Such record keeping is recommended because it allows for more detailed control of the cash flow in the areas of responsibility.

If the organization has the right to conduct cash settlements in foreign currency, special sub-accounts are opened for account 50 by types of currencies, in which their separate accounting is kept. Reflection of transactions in the currency of other states in accounting is carried out in ruble terms at the official exchange rate at the time of the transaction.

Simplified accounting of work with cash is as follows:

Accompanying operations of receipt and disposal of primary documents;
Registration of primary documents in the relevant journals;
Drawing up transactions when processing primary documents;
Transfer of data from primary documents to the cash book;
Filling on the basis of the cash book of accounting registers.

In addition, in order to control the storage and movement of cash in the organization, an inventory of the cash register can be carried out.

Cash register inventory

The basis for an unscheduled sudden inventory of the cash desk may be the order of the head of the organization. Without fail, inventories are carried out when changing cashiers and carrying out planned annual inventories of the balance sheet assets of the enterprise. In the latter case, the cash register is the first inventory procedure carried out by the commission.

Immediately before the start of the inventory, the commission accepts in the accounting department the latest documents of the primary cash accounting at the moment. From financially responsible persons, they receive receipts on the completeness of the transfer of primary documents to the accounting department and the posting / writing off of incoming / outgoing funds.

During the inventory of the cash register, any transactions with cash or monetary documents are terminated. At the cash desk, a sheet-by-sheet recount of the cash in it and a census of monetary documents is performed. The commission reconciles the accounting data and the actual cash and cash documents.

The results identified in the inventory process are reflected in the act. The act is drawn up in two copies, signed by the commission and the cashier, who is given one of the copies. If the inventory is carried out regarding the delivery and acceptance of cases from between cashiers, the act is drawn up in triplicate, since each of them receives signed copies.

The identified shortages / surpluses are reflected in the act with the obligatory explanation of the circumstances of their occurrence. Explanatory statements about the reasons for the emergence of surplus or shortage are taken from financially responsible persons.

Lack of cash or monetary documents (in monetary equivalent) is collected from the cashier with the completion of accounting entries:

Dt 73-2 - Kt 94 - the cashier's debt for the identified shortage;
Dt 50 - Kt 73-2 - repayment of the shortage debt by the cashier.

The surpluses revealed during the inventory are credited and accepted for accounting with the preparation of the posting Dt 50 - Kt 91-1 for the entire amount of the surplus.