Regulatory documents on the procedure for conducting cash transactions. The procedure for conducting cash transactions in the Russian Federation

Entered into force on June 1, 2014. New order conducting cash transactions approved by Bank of Russia Ordinance No. 3210-U of March 11, 2014 “On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (hereinafter referred to as the Instructions). This document largely repeats the previous (canceled from June 1, 2014) rules for conducting cash transactions, established by the Regulation Bank of Russia dated 12.10.2011 No. 373-P "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation." But there are also innovations.

To whom it became easier

The procedure for conducting cash transactions is simplified for individual entrepreneurs and small businesses.

Who belongs to small business entities

This refers to legal entities classified as small businesses, including microenterprises.

The criteria for classifying a company as a small or micro-enterprise are listed in article 4 Federal law dated 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." These are, in particular, indicators:

average number of employees for the previous calendar year. For small businesses, it should not exceed 100 people;
proceeds from sales excluding value added tax or book value assets... For the previous calendar year should not exceed 400 million rubles... (Resolution of the Government of the Russian Federation of 09.02.2013 No. 101).

What is simplified

For sole proprietors... Entrepreneurs can do not keep a cash book if they are obliged to keep a book of accounting of income and expenses for a certain type of activity in accordance with the legislation on taxes and fees (paragraph 9, clause 4.6 of the Instructions).

Entrepreneurs applying special tax regimes should keep books of income and expenses:

unified agricultural tax (clause 8 of article 346.5 of the Tax Code of the Russian Federation);
a simplified taxation system (Art. 346.24 of the Tax Code of the Russian Federation);
patent system taxation (Article 346.53 of the Tax Code of the Russian Federation).

Forms of incoming and outgoing cash orders, cash book

The draft Instructions provided for new forms of incoming and outgoing cash orders, cash book, accounting books accepted and issued by the cashier of cash, settlement and payment and payroll.

There are no new forms in the approved version of the Guidelines. The previous numbers of the forms of the named documents according to the All-Russian classifier of management documentation OK 01193 are listed. But the reference to this classifier itself is excluded.

Registration of documents at the checkout

Receipt and expense cash orders, cash book, book of accounting of cash received and issued by the cashier can be drawn up on paper or in in electronic format.

Bug fixes... In documents drawn up on paper, with the exception of cash documents (incoming and outgoing cash orders), it is allowed to make corrections.

Correctional records must contain the date, surnames and initials, as well as the signatures of the persons who issued the documents to which the corrections were made. But it is impossible to correct documents issued in electronic form after they are signed.

Protection of electronic documents... Electronic documents are signed electronic signatures in accordance with the requirements of the Federal Law of 06.04.2011 No. 63-FZ "On Electronic Signatures".

Issuance of money on account

In addition to employees, accountable persons include persons performing work or services on the basis of a civil law contract (clause 5, 6.3 of the Instructions).

To receive money, the accountant must write an application in any form (clause 6.3 of the Instructions).

The application must contain information about the amount of cash, the period for which it is issued, the signature of the head, the date (clause 6.3 of the Instructions):

the expiration of the period for which the money was issued against the account;
going to work upon returning from a business trip.

It is carried out subject to the full repayment of the debt by the accountable person for the amount of cash previously received under the report.

Changes in the design of the depositor

According to the previous rules for conducting cash transactions when depositing amounts wages or other payments to employees, it was necessary to draw up a register of deposited amounts. This document was drawn up in any form, but had to contain a number of mandatory details.

In the new procedure for conducting cash transactions, there is no indication of the need to draw up a register. Consequently, the register of deposited amounts conduct is optional.

The main regulatory document directly regulating storage and spending operations Money at the cash desks of organizations, at present is the "Procedure for conducting cash transactions in the Russian Federation."

To work with cash, the organization must have a cash desk and comply with the requirements established by the Procedure. To conduct cash transactions in the state of the enterprise, the position of a cashier must be provided. He is responsible for the safety of valuables held in the cashier of the organization. After the issuance of the order on the appointment of the cashier to work, the head of the enterprise is obliged to acquaint him with the Procedure against receipt. Then, an agreement on full individual liability is concluded with the cashier without fail. In small organizations that do not have the position of a cashier in the staffing table, the duties of the latter can be performed by the chief accountant or another employee on the written order of the head of the organization, subject to the conclusion of an agreement on material liability with this employee.

Unauthorized transfer by the cashier of his duties to another person is prohibited. In the event that a cashier suddenly leaves work (for example, due to illness), the values under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the organization or in the presence of a commission of persons appointed by the head of the enterprise. On the results of the recalculation and transfer of values, an act is drawn up signed by the indicated persons.

The procedure obliges the heads of enterprises to create conditions at the enterprise that ensure the safety of cash. First, it is necessary to ensure the safety of money in the cash register, for which it is equipped in accordance with the requirements set out in the procedure, for example, the cash register must be isolated, have capital walls and a special window for issuing money, have a safe for storing money and valuables , equipped with burglar alarms, etc. Secondly, to ensure the safety of money when it is delivered from the bank and delivered to the bank, for example, provide the cashier with security, vehicle and others. In the latter case, significant assistance can be provided by organizations providing collection services.

It is prohibited to keep cash and other valuables that do not belong to this company at the cash desk. Cash transactions are drawn up by standard interdepartmental forms of primary accounting records.

Resolution of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 approved unified forms of primary accounting documentation agreed with the Ministry of Finance of Russia, which came into effect on January 1, 1999: No. KO-1 "Receipt cash order", No. ", No. KO-3" Journal of registration of incoming and outgoing cash documents ", No. KO-4" Cash book ", No. KO-5" Book of accounting of funds received and issued by the cashier ".

Upon receipt at the cash desk of incoming and outgoing cash orders and documents attached to them, the cashier is obliged to check:

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

Correctness of paperwork;

The presence of the applications listed in the documents.

All incoming and outgoing orders are subject to mandatory registration in the "Journal of registration of incoming and outgoing cash documents" (form No. KO-3). According to the generally accepted rule, the numbering of expenditure and receipt cash orders begins from the beginning of each year from the serial number 1 (one) and until the end of the year is carried out in ascending order of numbers. Cash outflow vouchers issued for payment (settlement and payment) statements for labor remuneration and other payments equated to it are registered after their issuance.

The duties of the cashier include maintaining a cash book (form No. KO-4), which takes into account all receipts and withdrawals of cash in the organization.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order. Entries in the cash book are kept in duplicate through carbon paper in ink or ballpoint pen. Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him. The cash book plays the role of a register for analytical accounting of cash transactions.

Every day at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next date and sends to the accounting department as a cashier's report a second tear-off sheet (a copy of entries in the cash book for the day) with incoming and outgoing cash documents against receipt in the cash register book.

The accounting department carries out accounting processing of the report

the cashier, which consists in a thorough check of the correctness of the registration of incoming and outgoing cash documents, the correspondence of entries in the report with the data of the documents attached to it, calculations of the results of operations for the day and balances at the beginning and end of the working day. The amounts of cash received and deposited to institutions by banks should also be verified with the corresponding bank statements on the current account.

It is allowed to keep a cash book in an organization in an automated way. In this case, the sheets of the cash book are formed in the form of a printout "Slip sheet of the cash book". Simultaneously with it, a printout is generated

"Cashier's report". Both printouts should:

1. Prepared by the beginning of the next business day;

2. Have the same content;

3. Include all the details provided for by the cash book form.

Cash book sheets are numbered automatically in ascending order from the beginning of the year. The printout "Slip book of the cash book" should contain information on the total number of sheets of the cash book for each month, as well as in the last one for the calendar year - the total number of sheets of the cash book for the year.

After receiving the printouts "Cash book attachment sheet" and "Cashier's report", the cashier is obliged to check the correctness of the indicated documents, sign them and submit the cashier's report together with incoming and outgoing cash documents to the accounting department against receipt in the cash book attachment sheet.

At the end of the calendar year, the printouts of the "Cash Book Slip" are stitched in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the organization, and the book is sealed.

Control for correct management cash book carries out Chief Accountant organizations.

Currently, there are restrictions on cash payments between legal entities. As directed The Central Bank RF of November 14, 2001 No. 1050-U, the maximum amount of cash settlements for one transaction between legal entities is 60,000 rubles. According to a joint letter from the Ministry of Taxes and Duties and the Central Bank of the Russian Federation, the maximum amount of cash settlements refers to settlements within the framework of a single agreement concluded between legal entities. Cash settlements carried out between legal entities for one or more monetary documents under one agreement, cannot exceed the maximum amount of cash settlements.

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

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

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

Acceptance of cash by enterprises when making settlements with the population is made from mandatory application cash register machines.

4. Cash received by businesses in banks is spent for the purposes indicated in the check.

5. Enterprises can have cash in their cash desks within the limits established by banks, in agreement with the heads of enterprises. The limits of cash balances are revised if necessary.

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

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

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

Enterprises are not allowed to accumulate cash in their cash offices in excess of the established limits for the implementation of forthcoming expenses, including wages.

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

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

10. Issuance of cash on account is made from the cash desks of enterprises.

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

11. Enterprises issue cash on account of economic and operational expenses, as well as expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual subdivisions of economic organizations, including branches that are not on an independent balance sheet and located outside the area of operation organizations in the size and for the terms determined by the leaders of the enterprises.

The issuance of cash against the account of expenses related to business trips is carried out within the limits of the amounts due to business travelers for these purposes.

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

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

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

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

Cash transactions are actions related to the receipt, issuance, storage of cash and the execution of cash documents. For their conduct, the Central Bank has established rules: Direction of March 11, 2014 N 3210-U and Direction of October 7, 2013 N 3073-U... These rules are called cash discipline.

Since June 2014, a new procedure for conducting cash transactions in the Russian Federation has been introduced. Compared with previous period, the rules for conducting cash transactions have changed.

Due to the fact that many organizations and enterprises (as well as some individual entrepreneurs) maintain accounting records, it will not be superfluous to learn in more detail about the new procedure for conducting cash transactions, which began in 2014 and will continue in 2018.

Note that very often the controlling organizations check the correctness of such operations. In this article, we will consider the changes in the legislation of the Russian Federation in 2018: organization, procedure for conducting, cash documents, as well as a limit on the balance at the cash desk.

Who is covered by the procedure for conducting cash transactions?

The instructions of the Central Bank of the Russian Federation introduced new rules for conducting cash transactions. At the same time, the forms of maintaining cash documents have not changed.

Most of the changes will affect individual entrepreneurs. And, despite the fact that individual entrepreneurs will have to change their usual mode of operation, for them it will more than pay off by simplifying the conduct of cash transactions.

In addition to individual entrepreneurs, the changes will affect enterprises and organizations. In particular, the innovations will affect accounting.

It is very important that individual entrepreneurs familiarize themselves with the updated rules for conducting cash transactions in a timely manner in order to avoid penalties.

Organization and management of cash transactions in 2018

As noted above, in June 2014, a new procedure for conducting cash transactions was introduced. This order can be conditionally divided into two parts:

Normal (for legal entities, except for banks).
Simplified (for individual entrepreneurs and small businesses).

Cash transactions can only be performed at the cash desk. The person responsible for such operations is the cashier. If there are several cashiers at the enterprise, then a senior cashier is appointed.

The head of the organization or an individual entrepreneur has the right to conduct cash transactions personally.

The accountant (chief accountant) signs cash documents. In the absence of an accountant at the company, the documents are signed by the cashier and the manager.

Cash transactions carried out personally by the head of the enterprise do not need additional signatures.

Since 2015, it has been allowed to conduct cash transactions using software and hardware tools.

Changes have taken place in the conduct of cash transactions in separate divisions. A separate division should be understood as any division of the company (at the location of which there is at least one equipped workplace).

For such subdivisions, a cash balance limit and maintenance of their own cash book have been introduced. Sheets of the cash book are now in one copy. They do not need to be returned the next day to the main office.

Cash documents in 2018

There were no significant changes in the field of cash documents. Cash book, income and expense orders, as well as statements have not changed. All previously unified forms continue to be used. Filling out these documents should be made taking into account the innovations.

Individual entrepreneurs, in accordance with the new procedure for conducting cash transactions, are exempted from maintaining the following list of documents:

cash book;
cash receipts;
cash outflow orders.

Individual entrepreneurs keep tax records of income and physical indicators that characterize their type of activity.

You can now choose electronic or paper media for keeping cash records.

Cash documents have the right to draw up an incoming accountant ( individual who works under a service contract).

Separate subdivisions of the enterprise are now transmitting the sheets of the cash book in a new way. A copy of the sheet of the book (which is certified by the head of the department) is transferred in the manner that was established by himself legal entity... That is, the sheets of the cash book can be handed over once a year - when preparing financial or accounting statements.

Errors in cash documents (on paper media) can now be corrected, with the exception of incoming and outgoing cash orders.

The main innovations are as follows:

it is allowed to keep cash records in electronic form using an electronic signature;
paper copies of the cash book and orders (incoming and outgoing) are not required if electronic documents are available;
correct mistakes in electronic documents it is impossible (a signed document with an error is deleted, and a new one is filled in instead);
the second sheet of the cash book is no longer relevant;
a single receipt note can now be drawn up on a strict reporting form;
the manager's own record of the timing and amounts is not required;
the register of the deposited amounts is not kept (but this column is preserved in the salary statements);
the recipient can enter the amount in words on the expense order;
the cash book is not filled out if cash payments were not made on any day.

The cashier puts a stamp and his signature on the receipt for the receipt cash order... Cashiers can now transfer money without expense slip based on the cash book.

Cash balance limit in 2018

In 2015, the cash balance limit was changed. The new formula for calculating the cash limit is not tied to cash receipts. The organization has the right to calculate based on the amount of expenses or revenue.

The cash limit is mandatory, except for small and micro-enterprises. It sets the amount of funds that can be freely kept at the cash desk. Enterprises and organizations have the right to personally impose a certain limit. If the limit has not been entered, it is considered zero. The entire remaining amount at the end of the day is deposited into a bank account.

The formula for calculating the limit at the cash desk is regulated by a new regulation. The company can choose one of two proposed calculation formulas:

The calculation is made according to cash proceeds(on receipts from goods, services, etc.).
The calculation is based on the amount of funds issued.

In the presence of separate subdivisions, the general cash limit is determined taking into account the limit set for the unit.

That is, the amount of the limit can be distributed between separate subdivisions.

The cash limit of a separate subdivision is established by a responsible administrative document.

The first formula for calculating the cash limit looks like this:

L = V / P x Nc, where:
L- limit in rubles;
V- the volume of proceeds in cash;
R- billing period, the number of working days for which the volume of cash receipts is recorded (but not more than 92 working days for legal entities).
Nc- the period of time between the delivery of proceeds to the bank: 1-7 working days (if the bank is not nearby, then up to 14 days).

The second formula for calculating the cash limit is L = R / P x Nc, where:

R- the amount of cash issued (excluding the amounts of salaries, scholarships or other payments to employees).

Cash limit for small and micro-enterprises

In the order of the Bank of the Russian Federation No. 320-U dated March 11, 2014, it is said that all small and micro-enterprises are exempted from the mandatory establishment of a cash limit. And this means that these types of enterprises have the right to keep any amount in the cash register.

The criteria for classifying micro and small enterprises are as follows:

For micro-enterprises:

limit values of income for tax return for the previous year - 120 million;
the average number of employees for the previous year was 15 people.

For small businesses:

limit values of income on the tax return for the previous year - 800 million;
the average number of employees for the previous year was 100 people.

According to these criteria, individual entrepreneurs belong to micro or small enterprises, therefore, it is not necessary for individual entrepreneurs to introduce a cash limit.

Issuance of money from the cash desk for a report

Accountable persons are employees who are given money from the cash desk of the enterprise to pay for any production services or purchase goods for internal needs.

From August 19, 2017, the money for the report is issued to the employee on the basis of an internal document. Moreover, the form and title of this document is not regulated by the Central Bank in any way. Those. it must be drawn up in any form, indicating in it, in accordance with clause 6.3 of the Instructions of the Bank of Russia dated 03/11/2014 in new edition, the following data:

Full name of the person to whom the cash is issued;
amount of cash;
the period for which cash is issued;
manager's signature and date.

Until August 19, 2017, money should have been issued only on the basis of an employee's application.

The article has been edited in accordance with the current legislation 06/04/2018

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