To account for the organization’s cash, there is an accounting account 50; the debit of the account shows the amounts coming into the cash register from counterparties, and the credits showing outgoing amounts. Of course, the balance reflects the amount of money available in cash at a particular point in time. All cash transactions must be reflected in this account.

Business transactions related to the movement of cash are called cash transactions. In addition to cash, the cash register can store monetary documents, which include, for example, tickets and vouchers.

Such transactions include cash inflows and cash outflows.

Cash transactions, just like any other business transactions, are carried out on the basis of primary documents (read what kind of documents these are). Accounting is possible only if supporting documents are available.

The forms of cash documents have the unified forms indicated below. When filling out forms, you need to remember that corrections in documents such as receipt and expense notes are not allowed.

Primary cash documents:

• KO-1 is a unified form that formalizes the receipt (posting) of cash, this form is called “Cash receipt order”;
• KO-2 – standard form for reflecting the issuance of funds from the cash register, the name of this form is “Cash expenditure order”;
• KO-3 – the above order forms must be registered in a specially designated journal, unified form KO-3;
• KO-4 is also one of the mandatory documents that must be maintained at the enterprise, this form is called “Cash Book”, it records all movements at the cash register. Entries in this book are made on the basis of completed primary incoming and outgoing monetary documents. Individual entrepreneurs may not keep this book if they keep records of income and expenses;
• announcement for cash deposits to the bank, form 0402001, is used when depositing cash from the cash desk to the bank;
• A cash receipt is used when withdrawing cash from a checking account.

Filling out cash documents with the ability to download forms and samples can be found in.

To use cash payments, it is necessary to use a cash register; for some types of activities it is allowed to use. Currently, purchasing a cash register will cost you 15,000 rubles.

Cash limit

There is such a thing as a “cash limit” - this is the amount of cash that can be left at the end of the working day. This indicator is established by legal entities independently on the basis of an administrative document. Individual entrepreneurs and small businesses may not set a limit.

The amount of funds in excess of the limit at the end of the working day is transferred to the organization’s current account, that is, handed over to the bank, and it is necessary to fill out form 0402001 - an announcement for a cash contribution.

Money in excess of the limit can only be kept if it is intended to pay salaries to staff, as well as social benefits, and they can be in the company’s cash desk for 3 days; these 3 days should also include the day when the money is received from the bank. Also, money may remain if cash transactions in the organization were performed on a weekend or holiday, when it is not possible to deposit this money at the bank.

An organization can receive cash from a bank account only for the following purposes:

• to pay salaries to staff,
• to pay expenses associated with a business trip,
• for various types of economic needs.

You can receive cash based on a cash check.

To manage the cash register, as a rule, a special person is hired - a cashier. Also, the duties of this position can be performed by an accountant or the manager himself (if the organization is small). Accounting for cash transactions is regulated by certain legislative documents.

When conducting cash transactions, all legal entities, as well as individual entrepreneurs, are guided by the rules established by the Central Bank of the Russian Federation. Since 2016, this procedure has undergone important changes. Which ones exactly – read in our material.

What is cash discipline?

As you know, cash flow in any company should be carried out only through the cash desk - this is necessary to control the circulation of funds, account for them and prepare financial statements for the company. So, for example, all transactions with cash that will be taken from the company’s cash desk must be processed through an expense cash order.

As you know, the rules for conducting cash transactions are the same for all enterprises - they cannot be developed by the company independently and at its own discretion. Reporting forms are presented in the primary documentation journal and require compliance with all formalities - this is strictly monitored by inspectors of the Federal Tax Service. And for violating the rules for conducting cash transactions, which will be revealed during a tax audit, the entrepreneur can be fined and, moreover, a fairly substantial amount. The reason for this “increased” attention of tax authorities to the correct conduct of cash transactions by small and medium-sized businesses is, first of all, to counter illegal cash flow in companies, and as a result, concealment of income and non-payment of taxes on them.

Entrepreneurs will still have to register the money coming in and out of the cash register, and this requirement must be met regardless of the taxation system in the company, the presence of cash register equipment and the number of employees.

Cash discipline is certain rules that must be observed when using cash in a company. The main document, a certain “postulate” in this regard for all entrepreneurs is the Directive of the Central Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.” From the title of the document it is clear that since 2015, accounting for cash transactions has become conditionally divided into a “full” accounting procedure (for legal entities) and a “simplified” procedure (for individual entrepreneurs and small businesses).

The forms of cash documents remained the same, but there were a number of changes regarding the completion and preparation of these forms. For example, according to the new Directive of the Central Bank of the Russian Federation, it is possible to draw up cash documents by so-called “coming accountants” - specialists who provide certain accounting services to an enterprise under civil law contracts. Previously, the preparation of cash documents was allowed only to employees of the organization and individual entrepreneurs themselves.

But only employees of the company or the individual entrepreneur himself can carry out cash transactions themselves, for example, dispensing cash from the cash register or depositing it into it. A “coming” accountant does not have this right.

Let us list the basic rules of cash discipline that must be observed in the company.

1. It is necessary to correctly compile and execute the company's cash documents. All operations with cash from the cash register must be carried out by an authorized person, that is, a cashier, an accountant or the individual entrepreneur himself, if the position of a cashier is not provided in the company. Among the documents required to be filled out within the framework of cash discipline are the incoming cash order, the outgoing cash order, book of income and expenses, payroll. Documents can be submitted both electronically and in paper format.
2. The organization must necessarily set a limit on the cash balance.
3. The issuance of cash from the cash desk of an enterprise can only be carried out to accountable employees and for accountable business needs and must always be provided with documents proving the use of funds for their intended purpose. That is, the expenditure of money from the company’s cash desk must be documented - by checks, invoices, etc.
4. For individual entrepreneurs and legal entities, payments under one agreement should not exceed one hundred thousand rubles.
5. There is a prohibition for heads of organizations to take money from the cash register to use it for personal needs. There are no such restrictions for individual entrepreneurs.

It should be noted that the main changes to the rules for conducting cash transactions from 2015 to 2016, enshrined in the Directive of the Central Bank of Russia dated March 11, 2014 No. 3210-U, affected individual entrepreneurs. In particular, this legal act greatly facilitates the maintenance of cash discipline for individual entrepreneurs.

Conducting cash transactions for individual entrepreneurs: changes

• Individual entrepreneurs on the simplified tax system, UTII, patent, who themselves receive and spend proceeds at the cash desk, may not maintain cash documents (receipt cash order when accepting cash at the cash desk, outgoing cash order when issuing cash from the cash register) and not maintain a cash book, but only on the condition that they keep records of income and expenses of taxable objects and other physical indicators for tax purposes. Also, a company that does not use cash for settlements with employees or contractors may not maintain a cash book. According to experts, refusal to maintain cash documents for an individual entrepreneur is impractical. Thus, he must be prepared in advance for the fact that it will be difficult to control employees who in one way or another participate in the company’s monetary transactions. There will be no documentary evidence that the employee received or, conversely, donated this or that amount of money.

This format is convenient if the individual entrepreneur himself is the “cashier” of the company - in this case, there is no need to control the receipt and expenditure of funds and prepare documentation.

Note
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• To maintain cash documentation, an individual entrepreneur now has the right to choose either paper or electronic media. When choosing to maintain documentation electronically, it is mandatory to use an electronic digital signature. If cash documentation is maintained electronically, then paper, similar copies of documents are no longer required.

• In all documents for recording cash transactions, an individual entrepreneur can correct errors: to do this, the incorrect data should be crossed out, then indicate next to the correct information, the date the correction was made and provide a transcript of the correction. Edits are certified by the signature of the employee who prepared the document. But corrections are not allowed to be made to the incoming cash order and the outgoing cash order.
• According to the new rules, an individual entrepreneur cannot spend the company’s proceeds from the cash register for purposes such as payment and issuance of loans and interest on them, transactions with securities, payment for rent of premises, and gambling. For these purposes, the individual entrepreneur must use funds from the company’s (or individual’s) current account at the bank, that is, take cash from the cash register and transfer it to the account.
• In tax accounting, there is no need to display funds withdrawn by an individual entrepreneur from his bank account and then deposited into the company’s cash desk.
• If on certain days cash payments were not made at the company, then filling out the cash book is not required.
• All the organization's revenue received during the day must be processed using cash registers.

Cash balance limit in 2016

The cash balance limit is the maximum allowable amount of cash that can be kept in the company's cash register at the end of the working day.

According to the Directive of the Central Bank of Russia dated March 11, 2014 No. 3210-U, individual entrepreneurs do not need to introduce a cash balance limit - small business organizations can maintain a simplified cash procedure. Let us remind you that the category of small businesses includes firms with less than one hundred employees and annual revenue of no more than 400 million rubles. Within its framework, for such enterprises it is permissible to have no cash limit - that is, the company can accumulate an unlimited amount of cash in the cash register for an unlimited period. But still, experts advise handing over the company’s money to the bank - this is correct from a security point of view. Waiver of the cash limit must be issued on the basis of an order for the company. This requirement is also enshrined in the Directive of the Central Bank of Russia dated March 11, 2014 No. 3210-U. The order should also record all changes that are made to the procedure for working with cash and maintaining cash documentation for your company.

As for organizations, they must independently set a limit on the cash balance in the cash register - this requirement is mandatory. This indicator is the amount of funds that can be kept in the cash register, and if a company’s cash balance limit is not set, it is considered equal to zero, which means that the company does not have the right to store funds at the end of the working day. For keeping money in excess of the limit at the organization's cash desk, the head of the company can be punished, as this is an offense. The fine for a legal entity can reach 50 thousand rubles.

There is no need to agree on the value of the cash balance limit with the bank, but it is necessary to issue an order (administrative document) for the company establishing a cash balance limit.

Violation of cash discipline: responsibility

As mentioned above, compliance with cash discipline and established rules for accounting for the storage of funds in a company, the correctness of paperwork can be assessed by tax inspectors as part of audits of the financial and economic activities of the company. As part of an on-site inspection, they can identify various violations and impose a fine on an official of an individual entrepreneur or organization. In accordance with Article 15.1 of the Code of the Russian Federation on Administrative Offences, it can be up to five thousand rubles. The fine for the institution itself for this offense can be equal to 50 thousand rubles. Let us remind you that, according to clause 39 of the Procedure for Conducting Cash Operations, responsibility for failure to comply with cash discipline lies with the head of the institution, the chief accountant and the cashier.

Expected changes to the rules conducting cash transactions in 2016

Some organizations in our country have already begun the transition to “online cash desks” with the ability to transfer data on all financial transactions of the company to the Federal Tax Service. But a widespread transition to the new CCP will be possible only with the adoption of a law that provides for changes to Law No. 54-FZ. It is currently under consideration in the State Duma.

Other materials

From July 10, 2002 N 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collection of Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032 ; 2004, art. 2711; , N 1, art. 10, art. 2117, art. 4699; 6229, article 6231, article 29, article 5731; , Art. 3873; Art. 6728; Art. 6954; Art. 7607; , Art. 1649; Art. 27, Art. 3477; Art. 4084; Art. conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit organizations (hereinafter referred to as the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses .

For the purposes of this Directive, small businesses are understood to be legal entities classified in accordance with the conditions established by Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, art. 4084; 2010, art. 3616; ; 2011, No. 3880; 2013, No. 3436, No. 3071; including micro-enterprises.

When conducting cash transactions, recipients of budget funds are guided by this Directive, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct operations for accepting cash, including their recalculation, issuing cash (hereinafter - cash transactions), a legal entity, by an administrative document, establishes the maximum allowable amount of cash that can be stored in the place for conducting cash transactions, determined by the head of the legal entity (hereinafter - cash register), after displaying in the cash book the amount of cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash disbursements.

A payment agent operating in accordance with the Federal Law of June 3, 2009 N 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collected Legislation of the Russian Federation, 2009, N 23, Art. 2758; N 48, Art. 5739; 2010, N 19, Art. 2291; 2011, N 27, Art. 3873) (hereinafter referred to as the payment agent), a bank paying agent (subagent) operating in accordance with Federal Law of June 27, 2011 N 161 -FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - bank payment agent (subagent), when determining the cash balance limit, cash accepted during the activities of the payment agent, bank payment agent (subagent) is not taken into account.

A division of a legal entity at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate division) is equipped, depositing cash into a bank account opened for a legal entity in a bank, the cash balance limit is established in the manner prescribed by this Directive for a legal entity .

A legal entity, which includes separate divisions that deposit cash at the cash desk of a legal entity, determines the cash balance limit taking into account the cash balance limits established for these separate divisions.

A copy of the administrative document establishing a cash balance limit for a separate division is sent by the legal entity to the separate division in the manner established by the legal entity.

A legal entity stores funds in bank accounts in banks in excess of the cash balance limit established in accordance with paragraphs two to five of this paragraph, which is free cash.

Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments (hereinafter - other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends and non-working holidays if a legal entity conducts cash transactions on these days.

In other cases, accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is not allowed.

Individual entrepreneurs and small businesses may not set a cash balance limit.

3. An authorized representative of a legal entity delivers cash to a bank or to an organization included in the Bank of Russia system that carries out transportation of cash, collection of cash, operations for receiving, recalculating, sorting, forming and packaging cash of bank clients (hereinafter referred to as the organization, included in the Bank of Russia system) for crediting their amounts to the bank account of a legal entity.

An authorized representative of a separate division may, in the manner established by a legal entity, deposit cash at the cash desk of a legal entity or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or another authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities with which the cashier must be read under signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying device, are carried out taking into account the requirements of Article 14.1 of the Federal Law of November 24, 1995 N 181-FZ "On the social protection of disabled people in the Russian Federation" Federation" (Collection of Legislation of the Russian Federation, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; N 53; 2002, art. 2; 2003, art. 4108; , N 10; 2007, N 49; 2008, N 817; Art. 6224; 2011, Art. 2152; Art. 6329, Art. 6608, Art. 29, Art. 3990, Art. , Art. 2331; No. 27, Art. 3460 3475, art. 3477; N 48, art. 6160; N 52, Art. 6986; 2014, N 26, art. 3406; N 30, art. 4268) as a cashier in the presence of an employee specified in the administrative document of a legal entity, individual entrepreneur and not carrying out this cash transaction. In this case, the specified employee, before conducting a cash transaction, verbally brings to the attention of an individual who is visually disabled information about the nature of the cash transaction being carried out and the amount of the transaction (amount of cash).

If a legal entity or individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).

Cash transactions can be carried out by the manager.

A legal entity or individual entrepreneur can conduct cash transactions using software and hardware.

Software and hardware designed to accept Bank of Russia banknotes must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a regulatory act of the Bank of Russia.

Cash documents can be drawn up upon completion of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (Collection of Legislation of the Russian Federation, 2003, N 21, Art. 1957; 2009, N 23, Art. 2776; N 29, Art. 3599; 2010, N 31, Art. 4161; 2011, N 27, Art. . 3873; 2013, Art. 2316, N 48; . 1421; 2016, N 27, art.

The paying agent, bank payment agent (subagent) draws up a separate cash receipt order for cash accepted during the activities of the payment agent, bank payment agent (subagent).

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not prepare cash documents.

(see text in the previous edition)

4.2. Cash documents are prepared:

chief accountant;

an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services (hereinafter referred to as the accountant);

manager (in the absence of a chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.

4.4. The cashier is provided with a seal (stamp) containing the details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as sample signatures of persons authorized to sign cash documents when registering cash documents on paper.

(see text in the previous edition)

In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

4.5. If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of funds accepted and issued by the cashier, indicating the amounts of cash transferred. Entries in the book of accounting of funds accepted and issued by the cashier are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

4.6. The legal entity records cash received at the cash desk, with the exception of cash accepted during the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash register in the cash book.

The paying agent, bank payment agent (subagent) maintains a separate cash book to account for cash accepted during the activities of the paying agent, bank payment agent (subagent).

Entries in the cash book are made for each incoming cash order, outgoing cash order, issued respectively for cash received and issued (full posting of cash to the cash desk).

(see text in the previous edition)

At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of cash balance reflected in the cash book, and certifies the entries in the cash book with a signature.

(see text in the previous edition)

Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence - by the manager) and signed by the person who carried out the specified reconciliation.

If no cash transactions were carried out during the working day, no entries are made in the cash book.

Separate divisions provide the legal entity with a copy of the cash book sheet in the manner established by the legal entity, taking into account the deadline for the legal entity to prepare accounting (financial) statements.

Control over the maintenance of the cash book is exercised by the chief accountant (in his absence, by the manager).

If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, they may not maintain a cash book.

4.7. The documents provided for by this Directive can be drawn up on paper or electronically.

Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software (hereinafter referred to as technical means), and signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed electronically are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ “On Electronic Signatures” (Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2013, N 1668; 2014, N 1098; 1, Art. 65; No. 26, Art. 3889) (hereinafter referred to as electronic signature). Corrections to documents executed electronically after the documents have been signed are not permitted.

(see text in the previous edition)

The storage of documents drawn up on paper or electronically is organized by the manager.

5. Acceptance of cash by a legal entity, individual entrepreneur, including from a person with whom an employment contract or a civil law agreement has been concluded (hereinafter referred to as the employee), is carried out using cash receipt orders.

5.1. When receiving a cash receipt order, the cashier checks for the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and when issuing a cash receipt order on paper - its compliance with the sample, except for the case provided for in this Instruction, checks the compliance of the amount of cash , entered in numbers, the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order.

(see text in the previous edition)

The cashier accepts cash by sheet, piece by piece.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the cash receipt order with the amount of cash actually accepted.

If the amount of cash deposited corresponds to the amount specified in the cash receipt order, the cashier signs the cash receipt order, puts a seal (stamp) on the receipt for the cash receipt order issued to the cash depositor and issues him the specified receipt for the cash receipt order. When registering a cash receipt order electronically, a receipt for the cash receipt order can be sent to the cash depositor at his request to the email address provided by him.

(see text in the previous edition)

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order (if the cash receipt order 0310001 is issued in electronic form, he puts a note on the need to re-register the cash receipt order 0310001) and transfers (sends) it to the chief accountant or accountant (in their absence - to the manager) for re-registration of the cash receipt order 0310001 to actual amount of cash deposited.

(see text in the previous edition)

(see text in the previous edition)

5.3. Reception of cash deposited by a separate division into the cash desk of a legal entity is carried out in the manner established by the legal entity, according to a cash receipt order.

6.1. Upon receipt of an expense cash order (payroll slip, payroll slip), the cashier checks for the signature of the chief accountant or accountant (in their absence, the presence of the manager’s signature) and when drawing up the specified documents on paper - its compliance with the sample, except for the case provided for in in paragraph two of subclause 4.4 of clause 4 of this Directive, the correspondence of cash amounts entered in numbers with amounts entered in words. When issuing cash according to an expense cash order, the cashier also checks the presence of supporting documents listed in the expense cash order.

(see text in the previous edition)

The cashier issues cash after identifying the recipient of the cash according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney and identification document presented by the recipient of the cash. Cash issuance is carried out by the cashier directly to the recipient of the cash indicated in the cash order (payroll, payroll) or in the power of attorney.

When issuing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of the cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal specified in the power of attorney; correspondence of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash receipt order, the data of the identity document, and the data of the identity document presented by the authorized person. In the payroll sheet (payroll), before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the cash order (settlement and payroll, payroll).

In the case of issuing cash under a power of attorney issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to the cash receipt order

Changes to the Procedure for conducting cash transactions in 2019, approved. Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, came into force on August 19, 2017. These changes were made by Directive of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U, which changed the procedure for drawing up PKO and RKO cash registers based on cash register checks, introduced a new rule for the execution of cash documents in electronic form, and also changed the design and procedure for issuing imprest amounts. For clarity, let’s present these changes in cash management in the form of a table:

As we can see, cash discipline has changed significantly in 2017.

The procedure for organizing and conducting cash transactions

In order for an institution to avoid problems with regulatory authorities, it is necessary to comply with several key requirements for recording cash flow. Let's consider the key conditions for organizing cash transactions in 2019.

Observe the following procedure for conducting cash transactions:

1. Assign a cashier. Enter a new staff position “accountant-cashier” or assign the responsibilities for conducting cash payments to another specialist. Please note that only a full-time employee of the institution can be a cashier. A freelancer or a contract worker cannot be assigned such responsibilities. Familiarize the cashier with the current procedure for maintaining a cash register against signature.
2. Confirm your cash limit. The cash balance limit is the maximum amount of cash that can be stored in a specialized room every day, that is, in the cash register. The exception is days of payment of salaries, benefits and scholarships. On other days, the amount of money exceeding the limit for cash transactions must be deposited into a current account.
3. Record every cash transaction. Any movement of money, receipt or expense at the cash desk must be reflected in the appropriate document. And not only primary, but also registered in the accounting journal.
4. Reflect transactions in accounting. For each cash transaction at the cash desk, an appropriate accounting entry must be made. Reflect the movement of money in the appropriate accounts in accordance with the instructions for maintaining accounting records.
5. Ensure total control of operations. Organize systematic checks. Only professional control and inspections will allow you to avoid fines for violation of cash discipline.

Unified forms for cash transactions

As before, cash transactions in 2019 are formalized using mandatory unified forms of primary accounting documents. These are forms approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88: incoming cash order (abbr. PKO, code OKUD 0310001), outgoing cash order (abbr. RKO, code OKUD 0310002), cash book (code OKUD 0310004). When issuing wages from the cash register, a payroll (OKUD code 0301011) or a payroll slip (OKUD code 0301009), approved. .

ATTENTION! By letter dated July 21, 2017 No. 03-01-15/46715, the Ministry of Finance of the Russian Federation confirmed that at present it is necessary to use unified forms related to the maintenance of cash registers, approved. Fast. Goskomstat of Russia dated December 25, 1998 No. 132 in accordance with the “Standard Rules for the Operation of Cash Register Machines...”, approved. Ministry of Finance of the Russian Federation dated August 30, 1993 No. 104, optional!

The following forms have become optional:

• cashier-operator's journal;
• certificate of payment from the cashier-operator;
• a log of recording the readings of summing cash and control counters of cash register machines operating without a cashier-operator;
• information about the meter readings of cash register machines and the organization’s revenue;
• act on the transfer of summing cash counters to zeros and registration of control counters of the cash register;
• an act on taking readings from control and summing cash counters when handing over (sending) a cash register machine for repair and when returning it to the organization;
• an act of returning money to buyers (clients) for unused cash receipts (including erroneously punched cash receipts);
• log of calls to technical specialists and registration of work performed;
• act on checking the cash register.

However, some forms remained mandatory elements of cash flow accounting. Such norms contain the rules for conducting cash transactions in 2019. We will consider below what documents each institution is required to produce. Forms are available for download.

Current forms and samples

So, not all documents used to document cash transactions were abolished due to the introduction of online cash registers. So, for example, when making cash payments within an institution, you will have to generate special forms.

The key purpose of cash settlements in an institution is the issuance of accountable money. For example, cash is issued from the cash register for the purchase of materials, travel expenses for employees and other payments. Registration of such transactions at the cash desk of the institution is carried out in a special way.

All expense transactions, that is, the withdrawal of cash from the cash register, are documented with an expense cash order.

So, for example, the issuance of money to an employee of an institution should be formalized as an expense account.

Example of filling out RKO

Operations for the receipt of cash at the cash desk are formalized using a cash receipt order.

Moreover, receipts can come not only from employees, but also from the bank’s current account to the organization’s cash desk. For example, an institution issues wages and benefits in cash.

Example of filling out the PQS

All expenditure and receipt transactions must be registered in a special document - a cash book, taking into account the chronological order of registration and maintenance of accounting data.

Filling example

Using online cash registers in 2019

The introduction of online cash registers for economic entities is happening in stages. So, in accordance with paragraph 4 of Art. 7 of the Federal Law of 07/03/2016 No. 290, from 02/01/2017 new cash register equipment can only be used through a fiscal data operator.

From 07/01/2017, the obligation to use only the new cash register began, that is, from this date the registration of cash register equipment was stopped in the manner established by the old version of the law dated 05/22/2003 No. 54-FZ (as amended on 03/08/2015). Therefore, from July 1, you need to punch checks only using online cash registers.

These changes have not yet affected (clauses 7 to 11 of Article 7 of Law No. 290-FZ) the following ES:

• organizations and individual entrepreneurs who did not use cash register on the basis of the old version of 54-FZ (as amended on March 8, 2015), including those performing work, providing services to the public and (or) being taxpayers in the patent system (for individual entrepreneurs);
• organizations and individual entrepreneurs who are taxpayers of UTII for certain types of activities;
• organizations and individual entrepreneurs engaged in trading using vending machines.

All the persons listed above have the right not to use cash register until 07/01/2018.

For clarity, we will present the step-by-step procedure for implementing the new edition of Law No. 54 in the form of a block diagram.

Today, there are already more than 40 models of online cash registers, and the existing OFDs ensure the transfer of data from cash registers to the OFD, Federal Tax Service and Unified State Automated Information System.

According to Law 54, the fiscal data operator is obliged to:

• store, process and protect fiscal data from modification, ensuring their confidentiality;
• transfer fiscal data from cash register to the Federal Tax Service;
• send the buyer a check electronically and provide the ability to check the check online.

For each online cash register, the OFD collects and updates a lot of parameters: shift opening and closing times, amount of cash, average receipt, etc. This means that any point of sale can now be checked via the Internet in a matter of minutes. In addition, the built-in services of some OFDs allow you not only to store the received data, but also to generate various reports.

What was new for all owners of online cash registers was the obligation that appeared from August 19 to perform the following actions only through the personal account of cash register equipment (Order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20/):

• respond within three days to requests from the Federal Tax Service received through your personal account;
• report non-use of CC machines or within three days from the date of elimination of identified violations during its use;
• report your agreement or disagreement with the data received from the Federal Tax Service about detected violations within one working day.

The transmitted information must be signed with an enhanced qualified electronic digital signature (EDS). After receiving such a message, the Federal Tax Service must confirm the fact of receipt by placing a receipt in the cash register office.

What to do if the online cash register malfunctions

Many users of online cash registers encountered a massive outage on December 20, 2017. As a result of uncertainty about how to operate in such a situation, and fear of penalties, many retail outlets throughout the country were forced to close. As a result, the Federal Tax Service urgently issued a clarification in which it explained the procedure for action in the event of a massive technical failure in the operation of the cash register (Letter No. ED-4-20/25867 dated December 20, 2017). It concludes that institutions can continue to operate in this case without the use of cash registers; there will be no penalties in this case. After restoring the system's functionality, the user must generate a correction cash receipt, which must reflect the total amount of revenue unaccounted for by cash register.

What to do if the only cash register that the company uses in its activities breaks down? If a cash register device breaks down, the organization can conduct business without using it. In this case, you need to give the buyer a paper document confirming the fact of payment (for example, a sales receipt). Immediately after fixing the breakdown, in order to avoid a fine, you must ():

• generate a correction check for each operation;
• report the situation in writing, indicating information about each correction check created.

It is very important to follow this procedure before the Federal Tax Service finds out about a breakdown as a result of an inspection. Only in this case penalties will not be applied. In order not to find yourself in a situation where it is impossible to work if the cash register is broken, the tax authorities suggest purchasing a spare cash register (Letter No. ED-4-20/24899).

Federal Tax Service checks

If previously, before the change in the procedure for cash transactions in 2012, control over cash transactions was assigned to banks, now its implementation is entrusted to the Federal Tax Service. When conducting an on-site tax audit, the commission can check not only the existence of primary cash documents and the procedure for accounting for funds in the cash register, but also:

• whether cash payments were made in excess of the established limit;
• how cash revenue is accounted for (including checking the fiscal memory of cash register systems);
• Is the procedure for storing available cash in the cash register followed?
• does the amount of cash balance correspond to the established cash limit;
• whether the requirements for issuing cash register checks (or BSO) at the buyer’s request, established by the current version of Federal Law No. 54-FZ dated May 22, 2003, are met.

Responsibility for violation of cash discipline 2019

Violation of the procedure for working with cash and the procedure for conducting cash transactions in 2019 is punishable, as in previous years. For such an offense an administrative fine is provided.

So, if cash discipline in 2019 does not meet the stated requirements, violators will be fined:

• for officials - from 4,000 to 5,000 rubles;
• for legal entities - from 40,000 to 50,000 rubles.

Material softbalance.ru (GK Softbalance)

On July 1, 2017, the Federal Tax Service will unilaterally deregister all cash registers with EKLZ. This was stated in the letter of the Federal Tax Service No. ED-4-20/11625@ dated June 19, 2017.

“According to paragraph 3 of Article 7 of Federal Law No. 290-FZ, cash register equipment that meets the requirements of Federal Law No. 54-FZ (as amended, before the entry into force of Federal Law No. 290-FZ) (hereinafter referred to as cash register equipment that does not comply requirements of Federal Law No. 290-FZ) registered with the tax authorities before 02/01/2017, is deregistered in the manner established by Federal Law No. 54-FZ (as amended in force before the date of entry into force of Federal Law No. 290-FZ) and adopted in accordance with regulatory legal acts, until 07/01/2017.

At the same time, cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is subject to deregistration by the tax authority unilaterally without the user’s application to deregister the cash register equipment from July 1, 2017.”

What does this mean for box office owners and will they be able to continue operating?

“It should be taken into account that if cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment according to the new procedure, in the presence of circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15/33121, such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client) , then these organizations and individual entrepreneurs will not be held administratively liable.”

Cash register owners are responsible for submitting fiscal reports to the tax authorities:

“At the same time, the tax authorities inform such users of cash register equipment about the need to submit to the tax authorities after 07/01/2017 the readings of control and summing cash counters taken from cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ, until its modernization is carried out»

Removing a cash register from registration is a regulated procedure, the procedure of which may change according to the internal rules of the regional divisions of the Federal Tax Service. But its main stages, as a rule, consist of:

Preparation of packages of accompanying documents:

• registration card issued when registering a cash register;
• journal of the cashier-operator (form KM-4);
• cash register passport and EKLZ passport;
• maintenance call log;

Preparation of fiscal reports and acts based on the results of CCP work from a central service center employee:

• act on taking device meter readings (form KM-2);
• a receipt with a fiscal report for the entire period of operation of the cash register;
• 1 check report for each of the last 3 years of operation of the cash desk;
• receipt confirming the closure of the device’s memory archive;
• act of transferring a memory block for storage.

At the same time, the tax inspector checks the data in the cashier-operator’s journal with the data of fiscal reports received from the cash register. According to the rules, the fiscal reports themselves are taken by a Federal Tax Service employee from a special utility using the tax inspector’s password. But, as a rule, in many regions this operation is performed for them by central service center employees. And only after checking all the documents, the cash register is deregistered from the Federal Tax Service database, about which the relevant documents are issued and entries are made in the cash register passport.

The enterprise is obliged to keep documents on the cash register and EKLZ for 5 years and provide them upon request of the inspection authorities.

The release of the Federal Tax Service letter No. ED-4-20/11625@ dated June 19, 2017 raises many questions.

1. If a cash register with ECLZ continues to operate after 07/01/17 and until the moment of modernization (replacement), then when should fiscal reports be taken from it?

Let us remind you that fiscal reports must correspond to the cashier-operator’s journal entries and reflect all transactions performed at the cash register, otherwise the tax inspector simply will not be able to check them. But from 07/01/17, the old procedure for working with cash registers is canceled (including the requirements for filling out the log). According to the letter of the Federal Tax Service No. ED-4-20/11625@ dated 06/19/2017, after 07/01/17 such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client), i.e. e. in sales receipt printer mode. If you stop filling out the cash book from 07/01/17, and remove fiscal reports and submit them later, how will the inspector accept them?

We recommend that after 07/01/17 you continue to perform all operations at the checkout as usual. And keep the cash register as usual. And immediately before modernizing or replacing the cash register, remove fiscal reports.

2. Closing the EKLZ archive will lead to blocking of the cash register. How to avoid this?

The operation of closing the EKLZ and its transfer for storage is mandatory when deregistering a cash register. But after this, in order to continue working at the checkout, you need to install and activate a new ECLZ or disable the mode of its use. Therefore, in order to continue working at the checkout, as recommended by the Federal Tax Service, it is better not to touch the EKLZ archive and close it along with the removal of fiscal reports before switching to work according to the new rules.

3. How much time is given to an enterprise to submit fiscal reports to the Federal Tax Service on the deregistration of cash registers?

This period is not recorded anywhere. It is logical that while the cash register continues to be used in receipt printer mode until a new cash register is received or the old one is modernized, it is difficult to perform operations to close the EKLZ archive, and therefore to submit fiscal reports too. Therefore, if there are circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15/33121, the period for using the old cash register and submitting reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that when visiting the tax office you have with you documents confirming your integrity (a contract for the supply of financial funds and a payment order for its payment with a date before 07/01/2017).

4. What fine is provided for failure to provide fiscal reports after the cash register has been unilaterally deregistered by the Federal Tax Service?

There are no penalties for such a violation. However, those documents that the tax inspector issues when deregistering a cash register may be requested by the Federal Tax Service during scheduled and unscheduled (counter) inspections. Therefore, we recommend that you complete all operations to deregister a cash register in full.

5. What to do if the Federal Tax Service deregisters the cash register according to its database on 07/01/2017, and the fiscal reports will be for another, later date?