Who sets the cash limit for commercial enterprises? Calculation of the cash balance limit: if there is cash proceeds and if there is none

Every company that operates with cash must understand that it is undesirable to keep all available funds in its own cash register. There is a certain cash limit - the maximum amount that can remain in the organization's cash vault at the end of the day. All funds above this norm are above the limit and must be transferred to the bank for placement in the company’s current account.

The accounting department of the enterprise independently calculates the cash limit in the cash register, based on formulas from the Regulation of the Central Bank of the Russian Federation dated November 12, 2011 No. 373-P. There is no need to approve the resulting figure in the servicing bank; it is enough to record it in an administrative document signed by the head of the organization. For example, in a specially issued order establishing a limit on cash balances. According to the procedure for conducting cash transactions, this obligation applies to all organizations working with “cash”, however, from July 1, 2014, small businesses and individual entrepreneurs are exempt from it.

Overlimit at the cash register

Responsibility for calculating the cash balance limit and its compliance lies with the organization itself, and control over the cash discipline of the company is assigned to the bank. If during an inspection (which the bank is obliged to conduct at least once every 2 years) a violation is revealed, the bank records it and notifies tax office according to form No. 0408026. The decision to bring a company to administrative liability is made by the Federal Tax Service.

What is meant by violation of cash balances:

• if the organization does not have an order on the limit, that is, it has not been established, any money in the cash register, except for “salaries”, will be above the limit;
• accumulation of an amount exceeding the limit is a direct violation of the limit;
• It is prohibited to store cash that has not been registered according to receipt documents;
• funds for wages and other payments to employees are not considered excess, provided that they are issued to employees within 3 days.

Any of these violations is punishable administrative fine in the amount of 40–50 thousand rubles. from the organization and 4–5 thousand rubles. With official. That is why it is important not only to comply with the norm of cash balances, but also to calculate it correctly based on the volume cash receipts cashier of the enterprise for a certain period.

Formulas for calculating the cash limit of an enterprise

The Central Bank, in its Regulation No. 373-P, offers 2 formulas for calculating the cash limit of an enterprise: for organizations that receive cash proceeds, and for companies that have no cash flow.

In the first case, the norm of cash balances is calculated as follows:

where L is the limit size,

V – sum Money received at the cash desk during the billing period;

P – number of days for which the calculation is made (cannot be more than 92 days);

N – frequency (in working days) of placing money into a bank account based on an announcement about cash delivery (maximum 7 days).

The second formula looks like

where L is the cash limit in the cash register,

R – volume of cash disbursements (except for “salary” money) for the period under review;

P – billing period;

N – the period elapsed between receiving cash from the bank based on a check (no more than 7 days).

The N indicator can be increased to 14 working days if there is no bank branch in the locality where the enterprise operates.

Let's look at how to correctly calculate the cash limit using a simple example.

Company retail Prima LLC received revenue for the quarter (92 days) in the amount of 4,000,000 rubles. The store is open seven days a week and delivers “cash” to the bank every other day. Using the formula we get:

4,000,000 / 92 * 2 = 87,000 rubles.

If proceeds are sent to Bank account less often, say, once a week, respectively, and the limit can be set higher (about 217,000 rubles).

Second example:

Secunda LLC does not accept cash from the public. The company's operating hours are from Monday to Friday; money is received at a bank branch by check once a week. The volume of withdrawals from the cashier's safe in April 2014 amounted to 560,000 rubles. According to formula No. 2, the cash limit at the cash desk is:

560,000 / 22 * ​​5 = 127,000 rubles.

In both cases, they are not included in the calculations. targeted funds, “deferred” by the cashier for payments to the organization’s employees.

Limit. That is, no more than a certain amount can remain in the cash register every day. The size of such a limit is determined by the organization. And it is with this value that we must compare the cash balance in the cash register, withdrawn according to cash book at the end of the working day. This procedure is established by paragraph 2 of the Bank of Russia directive dated March 11, 2014 No. 3210-U.

If there is more money in the cash register than the established limit, then the difference must be handed over to You have the right to determine yourself how often you will hand over the excess proceeds. You only need to collect cash from the bank for those days when cash balance at the cash desk at the end of the working day exceeds the established limit. For example, if you hand over your proceeds once every five days, then this figure (5) is used in the limit. It should not exceed seven working days. And if there is no bank in the locality - 14 working days. But if you deposit money into the bank every five days, and the limit was exceeded earlier, then you need to deposit cash without waiting for this period. If the limit is not exceeded, there is no need to visit the bank.

Determine the cash balance limit based on the volume:

• revenue receipts;
• spending cash.

In this case, the organization has the right to choose the most appropriate method for calculating the limit independently. This follows from paragraphs 1 and 2 of the appendix to the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

Who must comply with the cash limit?

Organizations (with the exception of small businesses) must comply with the cash limit. In this case, the organizational and legal form does not matter. This procedure is established by paragraph 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014, paragraph 4 of Article 346.11 and paragraph 5 of Article 346.26 of the Tax Code of the Russian Federation.

A simplified procedure for conducting cash transactions has been established for small businesses and entrepreneurs. They may not set a cash balance limit. That is, keep any amount in the cash register. This benefit is provided for in paragraph 10 of clause 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014. The decision not to set a limit can be formalized by an appropriate order.

In the summer of 2015, the performance of small businesses changed. For example, the annual revenue limit has doubled. So check to see if your company has become a small business and can waive the limit.

Calculation of the limit based on the volume of revenue

Cash balance limit for billing period determine based on the volume of cash receipts for goods sold, work performed, services provided using the formula:

In the billing period, include all days of work, but not more than 92 working days. If, for example, the store is open on weekends and non-working days holidays, then to calculate the limit, also include these days in the billing period. This procedure follows from paragraph 1 of the appendix to the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

The resulting limit value can be converted to full rubles - both according to the rules of mathematical rounding, and downwards (letters of the Bank of Russia dated September 24, 2012 No. 36-3/1876, dated March 6, 2014 No. ED-4-2/ 4116).

Example
LLC "Trading Company "Hermes"" calculates the cash balance limit based on accounting data, based on the volume of cash receipts for January, February and March of the previous year. Hermes has no separate divisions. The proceeds are deposited in the bank every fifth day.

Hermes is open seven days a week from 10 a.m. to 10 p.m. Therefore, the billing period is 90 working days (31 days + 28 days + 31 days).

The turnover from the debit of account 50 “Cash” in correspondence from account 90 “Sales”, as well as the credit of account 62 “Settlements with buyers and customers” in terms of cash advances received in the billing period, which were offset in the same period, amounted to 2,699 998 rub.:

• in January - 887,388 rubles;
• in February - 802,015 rubles;
• in March - 1,010,595 rubles.

RUB 149,999.89 (2,699,998: 90 days × 5 days).

Based on these data, the head of the organization, by his order, set a limit on the cash balance in the amount of 150,000 rubles.

No cash proceeds

If there is no cash proceeds (for example, there were only non-cash payments), then calculate the balance limit based on the amount of cash issued. The exception is amounts intended to pay salaries, scholarships and other payments to employees - do not take them into account when calculating the limit.

To calculate the limit if there is no cash proceeds, use the formula:

The billing period for which the cash balance limit is determined can be taken arbitrarily. This could be the period:

• which precedes the calculation (for example, calculate the limit for the third quarter based on data for the second quarter current year);
• in which the receipt of cash was maximum (for example, make the calculation based on the data of the fourth quarter of the previous year, in which there were maximum receipts of revenue);
• similar for previous years(for example, calculate the limit for the third quarter of 2014 based on the indicators of the third quarter of 2013).

In the billing period, include all days of work, but not more than 92 working days. If an entrepreneur or organization works on weekends and non-working holidays, then also include these days in the calculation period to calculate the limit.

This procedure follows from paragraph 2 of the appendix to the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.

The resulting limit value can be rounded to full rubles (letter of the Bank of Russia dated September 24, 2012 No. 36-3/1876, Federal Tax Service of Russia dated March 6, 2014 No. ED-4-2/4116).

Example
LLC "Trading Company "Hermes"" purchases recyclable materials from the population. Hermes has no separate divisions. Cash is withdrawn from the bank account every three days. The cash balance limit is calculated based on accounting data for January, February, March of the previous year.

Hermes has a five-day work week. Therefore, the billing period is 56 working days (15 days + 19 days + 22 days).

The turnover on the credit of account 50 “Cashier”, excluding payments to employees, amounted to 2,800,000 rubles:

• in January - 960,000 rubles;
• in February - 800,000 rubles;
• in March - 1,040,000 rubles.

The Hermes accountant calculated the permissible limit for the cash balance in the cash register:
150,000 rub. (RUB 2,800,000: 56 days × 3 days).

Based on these data, the head of the organization established by his order a limit on the cash balance in the amount of 150,000 rubles.

When can you store cash beyond the limit?

There are two cases when you can exceed your cash limit. The first is on the days of payment of salaries, benefits, scholarships, social payments and other payments that relate to the salary fund. Funds for these purposes can be kept in the cash register for five working days. After this period, hand over the excess cash to the bank.

And the second case - on weekends and holidays, if on these days cash transactions. Collect excess proceeds for such days no later than the first business day established for depositing excess proceeds to the bank.

This procedure is provided for in paragraph 8 of paragraph 2, paragraph 6.5 of the Bank of Russia Directive No. 3210-U dated March 11, 2014.

Example
ZAO Alfa has set a cash balance limit of 30,000 rubles. The organization issues salaries for March on April 5, 6 and 7. By payroll for March the salary amount to be paid is 100,000 rubles. Alpha received this amount in cash from the bank on April 5. Daily cash revenue is RUB 50,000. The organization delivers excess cash to the bank every day.

The accountant calculates the amount of excess cash as follows:

At the beginning of April 6, the cash desk should have an amount not exceeding the limit (30,000 rubles) and the balance of unpaid wages. At the beginning of the day on April 5, there was no cash in the cash register. Data on the issuance of salaries and cash flows at the cash desk are shown in the table:

What are the risks of exceeding the limit?

If you exceed the cash balance limit and do not deposit the difference in a timely manner to the bank, then an administrative fine will follow. The fine ranges from 40,000 to 50,000 rubles. for organizations. An official, for example, the head of an organization or an entrepreneur, will pay from 4,000 to 5,000 rubles for such a violation. This procedure is established by Articles 2.4 and 15.1 of the RF Code on administrative offenses.

By general rule An offense is recognized as a guilty action (inaction) of an organization or official (Article 2.1 of the Code of Administrative Offenses of the Russian Federation). Consequently, liability for violating the cash balance limit occurs only if the guilt of the organization and (or) its leader is proven (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Guilt may be expressed in the fact that the organization and (or) its leader:

• sought to accumulate an excess balance (Clause 1, Article 2.2 of the Code of Administrative Offenses of the Russian Federation);
• foresaw the accumulation of an excess balance, but did not prevent it (clause 2 of article 2.2 of the Code of Administrative Offenses of the Russian Federation);
• did not expect the accumulation of an excess balance, although they should have and could have foreseen it (clause 2 of article 2.2 of the Code of Administrative Offenses of the Russian Federation).

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In this article:

• what is a cash limit;

• who is obliged to comply with the cash limit;

• how to calculate the cash balance limit in the cash register if the LLC receives cash proceeds;

• how to calculate the cash balance limit in the cash register if the LLC does not receive cash proceeds;

• limit for a newly created organization;

• a fine for accumulating cash in the organization’s cash register in excess of the established limit;

• sample order establishing a cash balance limit for organizations that receive cash proceeds and those that do not.

The cash register limit is the maximum allowable amount of cash that can be held in the cash register after the cash balance at the end of the business day has been displayed in the cash book. This limit is determined in accordance with the instructions of the Bank of Russia No. 3210-U dated March 11, 2014. The size of the cash balance limit in the cash register must be calculated at least once during the entire existence of the company. Since, if a limit has not been set, then the amount of cash available for storage in the cash register at the end of the working day will automatically be zero. That is, an organization or individual entrepreneur will not have the right to leave money after the end of the working day.

The cash limit is established by the corresponding order of the manager. The order can be issued for any time period, since the legislation does not establish its validity period. Therefore, organizations and individual entrepreneurs can change the limit when necessary. The frequency of such changes is also not important; it is determined only by convenience and necessity. Thus, recalculation can be organized either every quarter or every 5 years.

Who is required to comply with the cash limit?

All organizations and individual entrepreneurs operating in the Russian Federation are required to follow the procedure for conducting cash transactions. Consequently, they are also responsible for setting a limit on the cash balance in the cash register. The taxation system in which the taxpayer is located, as well as the organizational and legal form, do not have any influence on this rule of law.

Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, clause 2, as well as Tax Code Article 346.26 clause 5 of the Russian Federation and Article 346.11 clause 4 determined that from June 1, 2015, small businesses and individual entrepreneurs may refuse to set a cash balance limit and keep an unlimited amount of cash proceeds in the cash register. In order to take advantage of this provision of the law, it is necessary to cancel the previously established limit by an appropriate order, and issue an order establishing a date from which the cash limit will not be established.

The LLC receives revenue in cash. How, in this case, is the cash balance limit calculated?

The cash balance limit in this case will be calculated using a formula based on the volume of cash proceeds. This formula looks like this:

limit = revenue ÷ RP × Day, Where:

• revenue - the amount of money received from the sale of goods and services for a certain billing period;
• RP - a certain billing period;
• DT - the period of time between days in which cash was deposited into bank accounts.

There are certain restrictions on the duration of these periods. A time period longer than 92 days cannot be accepted as a calculation period. Minimum term, however, is not specified. There cannot be a gap of more than 7 working days between the days of transferring funds to the bank. However, there is an exception: for settlements where there are no workers bank branches, the period for cash delivery increases to 14 working days.

Trade LLC decided to set a cash balance limit for 2017. Management used the calculation period for October 2016 as initial data. For the specified month total amount revenue amounted to 295,000 rubles. The operating hours of this organization’s store did not include weekends, which means that work was carried out every day during the calendar month. Cash was transferred to the bank every two days (one day they are not transferred, the next day they are transferred).

So, the amount of revenue is 295,000. The billing period is 31 days. The period for depositing proceeds to the bank is 2 days. These indicators, substituted into the stated formula, form the following equation and the final result:

RUB 295,000 ÷ 31 days × 2 days = 19,032 rub.

Thus, the cash limit of Trade LLC is 19,032 rubles.

Sample order to establish a cash balance limit for organizations receiving cash proceeds:

The LLC does not receive cash proceeds. How, in this case, is the cash balance limit calculated?

Such a system of conducting business is based on the following: the organization does not sell goods for cash. Clients make payments by bank transfer. Cash is sometimes withdrawn by management from a bank account to pay staff, as well as for other business needs of the enterprise. In this case, the cash balance limit in the cash register is calculated based on the volume of funds issued from the cash register. This formula looks like this:

limit = dispensed volume ÷ RP × Day, Where:

• volume of issue - the volume of cash issued during the billing period;
• RP - settlement period within which cash was issued;
• Day - the period between the days of receiving cash from the bank.

When determining the volume of distribution, it is important to take into account that it does not include amounts received for employee payments (salaries, scholarships, bonuses and other social payments).

The same time restrictions will apply here as for organizations receiving cash proceeds. This means that the billing period can be any, but not more than 92 working days, minimum value No. The number of days between receiving cash from the bank cannot be more than 7 working days in cities with open banking points and, accordingly, also no more than 14 working days for cities where there are no banking points.

Example of calculating cash balance:

Agora LLC has no cash proceeds. Clients of this organization transfer funds to a bank account. Periodically, the company withdraws cash from the bank to pay wages and business expenses. Agora LLC determines the cash balance limit in the cash register for 2017. The accounting department takes October 2016 as the billing period. Revenue for October 2016 amounted to 823,300 rubles in cash. 123,300 rubles were withdrawn from the current account in October 2016 for cash payment with the materials supplier. Salaries to employees were not paid from the cash register during this period. In October there were 20 working days, money was withdrawn from the bank after three days.

An enterprise, organization, or individual entrepreneur that carries out its activities through cash transactions must observe cash discipline, follow the rules for conducting transactions with cash and documents, and observe the cash limit. Control over the procedure for conducting all disciplines is entrusted to the servicing bank and tax authorities.

The cash register limit is the regulated, maximum allowable amount of cash present in the cash register at the end of the day. Today it is envisaged that Subjects determine the limit balance independently, but in accordance with the established formula. Funds accumulated in the cash register in excess of the limit must be credited to the current account. There are exceptions that allow the limit to be exceeded. These are days of salary payments, scholarships, social benefits, holidays and weekends.

Why is calculation necessary?

Calculation of the cash balance limit is necessary for determination and approval, by means of a signed order or instruction, maximum amount cash, to comply with the laws of the Russian Federation on tax reporting and the procedure for conducting cash transactions. The limit provision is established for all legal entities, including separate divisions, which have a bank account.

Most payments between entities should be made non-cash, through a current account. Cash payments are made from limited cash funds:

• salaries and benefits;
• on consumer needs Individual entrepreneur, without taking into account the needs for business activities;
• payment for goods and services of third parties (except for securities);
• issuing funds on account to employees of the organization;
• refund for services not provided, work not performed, previously paid in cash, but goods returned.

Cash is not spent on other purposes. All funds in excess of the limit are transferred to the bank, to a current account. All operations related to the observance of cash discipline are carried out by a cash employee with the corresponding rights and responsibilities regulated job responsibilities, for signature.

How to make the calculation - this is discussed in the video. We invite you to take a look.

Calculation of the limit based on cash proceeds

Cash proceeds combines the entire amount of cash received at the cash desk for services rendered, goods sold, work performed. When calculating the limit of a newly created organization, take into account the expected amount of cash is accepted.

The formula for calculating the cash limit is as follows:

• O - in this case, the volume of revenue;
• P - billing period;
• Pi is the period of collection to the bank;
• L is the received limit.

The billing period can be considered any period within three months (92 working days). This could be a week, a month or a single day, including peak revenues. Volume is considered the amount of all revenue for the specified period. The collection period is considered to be the frequency of transfer of cash to the bank. This can be a daily procedure or performed less frequently, but no more than once every 7 days. Moreover, for entities in the territory of which there is no servicing bank (meaning locality), the period increases to two weeks.

For example, we consider the billing period to be the week from September 12 to September 19. The total revenue during this time amounted to 280,000 rubles. Collections to the bank are made every three days. Then, the cash limit will be:

280000:7*3=120000 rubles

The frequency of deposits to the bank is completely It is not necessary to comply with this rule. This can be done more often or less frequently, depending on the established schedule or the needs of the organization.

According to the current rules, the head of an organization or an individual entrepreneur has the right to set a cash limit independently and as often as the dynamics of work require. The main thing is to correctly calculate the indicators and issue an order to set the appropriate limit.

This order, or instruction, is the main document for presentation to regulatory authorities during verification of compliance with cash discipline. Simply put, if there is a need to significantly increase the cash limit, it is necessary to take a suitable period for the calculations for the delivery of revenue (increased) and issue a new order after recalculating the formula.

If there is no cash proceeds

Organizations that do not accept revenue for services, sales of goods and work performed into their own cash register, but conduct non-cash payments, also have a cash register limit on the expenses of a business entity. Calculation of the cash register limit in the absence of cash proceeds occurs in the following way:

In this case The entire structure is preserved, with the exception of paragraph PP. It means the period between receiving (withdrawing) money from the bank. The list of permitted cash payments from the cash register is the same as for organizations with cash proceeds, except for wages and benefits.

Let's look at an example of calculating the cash limit. The cashier, for business needs, withdraws money from the bank once a week (once every five working days). It is convenient to take any week (five working days) as the billing period. Let's say 10,000 rubles were withdrawn. Then we calculate the cash limit as follows:

10000:5*5=10000 rubles

Restrictions on the interval between receiving cash from the bank and choosing a settlement period remain (7 and 92 days). When calculating the cash limit, fractional values ​​are often obtained. The indicator in this case is determined in whole rubles. It is necessary to round the figure upward.

What should you not spend cash on?

The Bank of the Russian Federation has determined a list of purposes prohibited from financing from funds received at the cash desk in the form of cash:

1. Transactions with securities.
2. Payment of real estate rental.
3. Repayment and issuance of loans.
4. Making payments on gambling winnings and lotteries.

For these purposes, cash withdrawn from bank account organizations. Cash payments are limited to the amount of 100 thousand rubles per agreement.

What happens if the cash limit is not set?

If there is no document (order) confirming its official establishment for the subject, then all proceeds (cash) in the cash register at the time of inspection will be considered excess. The bank representative or tax officer who discovered a violation in terms of exceeding the limit, records the fact of violation in the relevant document, after which it transfers it to the Federal Tax Service. Based on this, a violation is issued and a fine is imposed. For an official it is provided for up to 5 thousand rubles, for an organization - up to 50 thousand rubles.

It is not a violation to store in a cash register without a set limit. cash provided for the payment of wages and benefits. The main thing is to meet the issuance within three days, starting from the day you receive the money from the bank.

Other cash limit violations

The list of limit violations also includes:

• accumulation of funds in the cash register in excess of the established limit;
• non-receipt of received cash to the cash desk;
• violation of the procedure for storing cash;
• cash payments in excess of limited limits.

Scheduled inspection in organizations according to the rules for conducting cash transactions by regulatory authorities must be carried out at least once every two years, but this does not mean that they do not have the right to check cash discipline more often. There is no limit or restrictions on repeated checks. At the same time, tax officials check cash discipline itself, and servicing banks - source documents, based on financial monitoring.

So, both entrepreneurs and organizations cannot keep funds in the cash register in excess of the established norms. “Excess”, excess, revenue is subject to transfer to the bank, to a current account. Each subject calculates its limit independently, focusing on approved formulas. Of course, you can set it arbitrarily the required amount limit is impossible, but you can bring the limit closer to the desired figure using the necessary values. It is also allowed to set the limit as many times as necessary.

After all, you need to keep an eye on the amount all the time - if there is a surplus, it is taken to a banking institution. Otherwise, you will be in trouble if an audit comes and amounts are revealed that should not be in the cash register.

General information

Cash discipline must be maintained in accordance with legal requirements. This means that almost all businesses (there are a few exceptions) are required to adhere to the established cash limit. What is it and what is it for?

Basic Concepts

Cash is the amount of money of a company or its division that carried out cash transactions. This is also the room in which such units are located.

The cash desk also refers to the accounting section that is used to reflect cash flow data and monetary documentation. The cash limit is the amount of money that can always be in the company's cash register.

Why is this necessary?

The purpose of establishing a cash limit is to reduce the amount of cash in circulation. After all, the main method of payment is not through cash registers, but through banking institutions (non-cash).

The economic essence of limiting cash is that amounts of money should work and not be a “dead weight”.

Current regulatory framework

The rules for establishing a cash balance limit are prescribed in.

In case of violation of the limit on the balance of amounts in the cash register, the norms of the Code of Administrative Offenses of the Russian Federation are also applied.

Features when determining the cash limit at the cash desk

When setting a cash limit, you should use government-approved formulas and take into account basic recommendations legislative provisions. Let's look at the basic rules and find out what to pay attention to.

Who sets the limit?

Companies that are not considered a small business must set a limit on the remaining amount of cash on hand. If the limit has not been set, it will be equal to zero.

The establishment of a limit on their own initiative is carried out by both small enterprises and individuals with status individual entrepreneur, to provide internal control and safety of money.

In such a situation, keep in mind that if a limit is set, the company undertakes to comply with it, and to deposit all funds in excess of the norm to banks. Otherwise, the norms of the Code of Administrative Offenses will be applied.

Cash limits in the cash register are established based on the order of the head of the enterprise. The amount of the limit and the date from which it will be valid are stated. The rules for determining limit amounts are also disclosed.

There are 2 ways to calculate the amount (according to the Appendix to Directive No. 3210-U):

• in accordance with the amount of funds received;
• in accordance with the volumes of cash issued.

By the way, the period taken when calculating limits is:

The period during which a company has the right to adhere to the established limit amounts is determined individually.

Usually, orders contain only the date from which the limit will come into effect. And then it can be used for more than one year, or, conversely, changed every month.

It is advisable to review the limit if the volume of incoming payments changes sums of money behind sold goods or the volume of funds disbursed (according to ).

If the company has a separate division, then the cash limit is established taking into account the following information:

Let's consider the features of drawing up an order on limits. The signature on such a document is affixed by the management of the enterprise. The limit is approved for any period - for a month, half a year, a year, etc. you have the right not to reflect the period during which the cash register limit will be valid.

In this case, the task will only be easier, since there will be no need to monitor the validity period of the cash balance limit. The limit is set in rubles. The amount must be in round amounts (pennies are not used).

Limit calculations themselves are attached to orders. This way, the question will not arise why exactly this amount was approved. Special rules should be followed by departments that transfer cash to a banking institution.

The same applies to the additional office, from which money is taken to the cash desk of the head office. Orders to approve the limit are sent to all divisions by the head office.

The rules for transferring such a document are set out in the Regulations on the conduct of cash transactions or, for example, in separate orders. The most convenient way is this: orders about limits are collected at the head offices by department cashiers.

They must put their signature on a form that will be kept at the parent company. The second method is that the order is handed over personally to the management of the units.

Procedure in case of exceeding

Excess cash limit is a problem for small businesses. All enterprises are required to adhere to the procedure for conducting cash transactions. And such rules stipulate that banks set limits on balances at the end of the day for the company.

To do this, every year the company must submit payments in form 0408020 () to the servicing banking institutions.

You need to submit the form to 1 bank, and after calculating the limit amount will be communicated to other service institutions. If the limit is exceeded, a fine is imposed, which can reach 40-50 thousand for a company, and 4-5 thousand for.

Banks check how cash transactions are conducted once every 2 years (but not less often). If the limit is exceeded, the organization must hand over the proceeds on the same day. There may be problems with depositing money if the cash register limit is exceeded on a weekend.

Let's look at what methods are followed:

Cancellation for small businesses

Not everyone is required to set a cash limit. In order to exercise the right not to adhere to the limit, you do not need to register in the register of a small business entity.

You just need to actually meet the criteria that are established for such subjects ().

These are the requirements:

Individual entrepreneurs and small businesses can refuse to set balance limits and keep unlimited amounts of cash since last summer.

How is the right to refuse to set a limit exercised?

1. Cancel the order establishing one that was previously valid.
2. Issue an order according to which the limit will not be set from a specific day.

If there is no such order, the inspection structure may consider that the old order is still valid or that the limit was not set at all.

In the second case, the residual amount limit will be zero, and all funds in the cash register will be defined as over-limit. By the way, small businesses can refuse to set a limit even in the middle of the year.

Any date can be indicated in the order. So, remember - when you get small business status, you can't just stop considering the cash limit.

First, an order is created, which stipulates that cashiers will transfer funds to a banking institution when such a need arises on the basis of an oral order from management. This does not require the preparation of any documents.

Is a legal entity required to agree on a balance limit?

A company with the status of a legal entity itself determines the limit of the remaining cash amount in accordance with the Appendix to the Directive. But the new legal provisions do not say anything about the need to coordinate the limit with banking institutions.

This means you won’t have to do this. Special approval With banking institution or federal tax authority not required. And now regarding the employees of the banking institution.

According to the new rules, they do not have the right to approve or reject the size of the limits. But such specialists have the right to control whether the rules for maintaining cash discipline are observed, including whether the limit is exceeded.

This is stated in clause 2.14 of the Regulations on the procedure for organizing cash circulation within Russia dated January 5, 1998 No. 14-P.

How to install on a newly created organization?

To answer this question, you should turn to.

The law states that the limit on the cash balance in the cash register is set by the company itself by order of the director. IN regulatory document methods for its calculation are also considered.

But for a new enterprise, calculation formulas have not been established. So, you can use this:
When calculating, it is possible to take into account predicted data. With such information, the limit is approved. And when conducting business, if factual information is available, new calculations can be made and new limits approved.

That is, a new enterprise has the right to determine the limit using a formula based on expected income. If there is no such income, then the expected volume of cash disbursement is taken into account.

The newly created organization must count from the first 3 months of activity (so that the forecast limit for the balance of funds can be determined) from the moment when the first cash payments are made.

If the limit is not set, the inspection authorities will consider it zero. This means that at the end of the day you will need to hand over absolutely all the money.

Limitation is an obligation that almost every enterprise should fulfill, unless we are talking about a small business.

But the advantage is that the cash limit is determined by the company itself, which knows very well its needs for cash for daily expenses.

The main thing is to document the establishment of cash norms at the cash register with an order. Then, during the inspection, government officials will not find a reason to make claims and impose fines.

Many businesses are required to set a cash limit. But in order to formalize it correctly, it is necessary to issue an order. Let's look at the features of its preparation and give an example of what a sample of such a document, published for 2019, looks like. Cash limit must be carried out in accordance with...

When calculating the cash balance limit at an enterprise, it is worth following a certain procedure. Let's look at what rules apply in 2019. ContentsWhat you need to know? How to calculate the cash limit for 2019? Each accountant, if there is a cash register at the enterprise, has to calculate the limit on the cash balance in the cash register....