Accounting for cash transactions in the bank. Accounting for cash transactions

From the cash register, as well as responsibility for safety Money is produced by a specially appointed financially responsible person - a cashier. When applying for a job, the cashier gives a written commitment, according to which he assumes full responsibility for the safety of cash and other valuables in the cash register.

2. The cashier is prohibited from entrusting the performance of the work entrusted to him to other persons.

3. The administration of the enterprise is obliged to create the necessary conditions for normal operation cashier:

• a separate (isolated) room should be allocated;
• all valuables must be kept in a safe;
• an alarm must be installed in the cashier's room;
• the windows are barred;
• at the end of the working day safe and Entrance door must be sealed (sealed), unauthorized persons are not allowed to enter the cash desk.

4. It is forbidden to keep valuables that do not belong to this organization at the cash desk.

5. It is allowed to store at the checkout minimum stock funds to pay for urgent needs. To do this, the bank, in agreement with the management of the organization, sets a cash limit on hand. The size of the limit depends on the amount of revenue. Exceeding the limit is allowed only on the days of the issuance of wages, pensions, benefits within 3 days, including the day the money is received from the bank.

6. The organization must comply with the maximum amount of cash settlements between legal entities, as well as legal entity and an individual entrepreneur within the framework of one contract. This amount is 100,000 rubles.

7. Acceptance of cash when selling products, goods for cash and / or using payment cards is carried out with the obligatory use of cash registers (CRE).

The main primary documents for cash flow at the cash desk are cash warrants.

Acceptance of cash at the cash desk is made out by an incoming cash order (f. No. KO-1). Signed by the chief accountant or a person authorized by him. The incoming cash order consists of two parts:

• order;
• receipt for the order.

The second part of the incoming cash order - the receipt is its tear-off part and serves as a supporting document of the person who deposited cash at the cash desk. Therefore, the receipt must also be signed by the chief accountant, certified by a seal (stamp). The receipt is issued to the person who handed over the money for confirmation.

The issuance of cash from the cash desk is made out by an account cash warrant (form No. KO-2). Signed by the chief accountant and head of the organization.

When issuing money, the cashier must require a passport or other document to be presented. Identification of the recipient of money. The data of the passport is entered in the expenditure cash order and the recipient must make a note (amount, date, signature) in the receipt of funds.

After receiving or issuing money on cash orders, they are signed by the cashier, and the documents attached to the orders are repaid with a stamp or signature "Received" or "Paid".

Incoming and outgoing cash orders are registered in the Journal of registration of incoming and outgoing cash orders (f. No. KO-3).

To account for funds issued by the cashier from the cash desk of the organization to other cashiers or an authorized person, as well as the return of these funds and cash documents for operations performed, the Book of Accounts for Cash Accepted and Issued by the Cashier (f. No. KO-5) is kept. This book is maintained by a senior cashier.

Wages, pensions, temporary disability benefits, bonuses, stipends are issued to employees according to payroll or payroll.

The transfer of money from the cash desk to the bank is carried out according to the Announcement for a cash deposit. The document consists of three parts:

• ad;
• receipt;
• order.

To receive money from a current account, the bank, on the basis of a special application of the organization, issues a Checkbook. Each sheet of the checkbook consists of two parts:

• actual check;
• check stub.

They are filled in at the same time in the organization by hand, the basis is indicated - for what purposes. The stub of the check remains in the checkbook of the organization, being a confirmation of the use of a check for a certain amount. The completed check is handed over by the payee (cashier) to the employee of the bank's operations department, who cuts out the control stamp and hands it over to the customer. The client presents the stamp to the bank teller and receives cash.

The cashier records all operations for the receipt and expenditure of funds in the Cash Book (f. No. KO-4), which must be numbered, laced and sealed. The number of sheets in it must be certified by the signatures of the head of the organization and the chief accountant.

Each sheet of the Cash Book, consisting of two parts, is folded with an attachment inside a sheet of carbon paper and filled ballpoint pen. One part of the sheet (with a horizontal line) is filled in by the cashier as the first copy and subsequently remains at the cash desk. The second part of the sheet (without a horizontal line), together with the supporting documents attached to it, is transferred to the accounting department as a Cashier's Report against the accountant's receipt in the first copy indicating the number of incoming and outgoing documents. Both instances are numbered with the same numbers.

Entries cash transactions begin on the front side of the inseparable part of the sheet after the line "Balance at the beginning of the day." At the end of the day, the totals for the day for income and expenses are calculated and the balance at the end of the working day is calculated indicating “including wages, payments social character and scholarships.

To account for the availability of cash on hand in the chart of accounts, account 50 "Cashier" is intended - active

Opening balance (debit) - the availability of funds at the beginning of the reporting period.

Debit turnover - the receipt of funds at the cash desk.

Credit turnover - disposal of funds from the cash desk.

Closing balance (debit) - cash balance at the end of the reporting period.

Sub-accounts: 50-1" Cash desk of the organization»; 50-2 "Operating cash desk"; 50-3 "Money documents".

On the sub-account 50-1 "Cash desk of the organization" take into account cash on hand.

On subaccount 50-2 "Operating cash desk" take into account the availability and movement of funds at the cash desks of commodity offices (marinas) and operational sites, stopping points, river crossings, ships, at ticket and baggage offices of ports, stations, etc. This sub-account is opened by organizations if necessary.

On sub-account 50-3 “Money documents”, postage and bill of exchange stamps, paid air tickets, state duty stamps and other monetary documents are taken into account at the cash desk of the organization. Accounting for receipts and disposals monetary documents draw up incoming and outgoing cash orders. The cashier records the data of cash orders in the book of movement of monetary documents, which is a register of analytical accounting of monetary documents. Analytical accounting of monetary documents is carried out by their types. Once or twice a month, the cashier draws up a report on incoming and outgoing documents in the cash book.

Responsibility for the safety of valuables at the cash desk of the organization lies with the cashier or other employee who is endowed with the appropriate authority. An agreement on full individual liability must be concluded with the cashier. In small organizations, the chief accountant can perform the functions of a cashier.

Cash balance limit

The amount of cash that you can leave at the cash desk at the end of the working day is limited. This limit is called the cash balance limit, or simply the cash balance limit.

Limit size

The company sets the cash limit on its own (the limit is not required to be set by individual entrepreneurs and entrepreneurs). The head of the company must issue an appropriate order or order. The Bank no longer has such powers. If necessary, the size of the limit can be reviewed at any time. The Bank of Russia drew attention to this in its letter dated February 12, 2012 No. 36-3/25.

Cash balance limit calculation

The cash balance limit is determined by firms and entrepreneurs independently according to the formula given in the appendix to the Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U:

L= V/P × NC , where:

- V - the volume of cash receipts for goods sold, work performed, services rendered for billing period in rubles;
- P - billing period for which the volume of cash receipts is taken into account, in working days (no more than 92);
- NC - the period of time between the days of depositing cash in the bank in working days (no more than 7, and if the company or entrepreneur is located in locality where there is no bank - no more than 14).

If the cash does not enter the cash desk, then the cash balance limit is determined by the formula:

L= R/P × Nn , where:

– L – cash balance limit in rubles;
- R - the volume of cash withdrawals for the billing period in rubles. This does not include amounts of cash held for payments. wages, scholarships and other payments to employees;
– R – settlement period for which the volume of cash withdrawals in working days is taken into account (no more than 92);
– Nn is the period of time between the days of receipt of cash from the bank, with the exception of the amounts of cash intended for payment of wages, scholarships and other payments to employees, in working days. This period of time should not exceed seven working days, and if the company or entrepreneur is located in a settlement where there is no bank, fourteen working days.

If the company has a branch or representative office with its own bank account, the cash balance limit for it is set in a similar manner.

Over the limit, it is allowed to keep cash in the cash desk intended only for paying salaries, benefits, or if the company receives cash on weekends or holidays.

But even for the issuance of salaries, benefits and other social benefits, the period of storage of excess cash cannot exceed five business days, including the day the money is received from the bank (clause 6.5 of the Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U).

If you leave more than the limit in cash, your organization may be fined.

The amount of the fine is from 40,000 to 50,000 rubles.

For the same violation, the head of your organization may be subject to an administrative fine of 4,000 to 5,000 rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

The Directive on the conduct of cash transactions, which was approved by the Bank of Russia dated March 11, 2014 No. 3210-U, does not establish the obligation of firms and entrepreneurs to coordinate with the bank the purpose of spending cash receipts.

To avoid disputes with controllers, it is better to approve the purposes of spending cash proceeds by order of the head or other administrative document.

Maximum amount of cash payments

When issuing money from the cash desk, remember the maximum amount of cash payments.

Cash settlements between firms, entrepreneurs, firms and entrepreneurs are limited to 100,000 rubles under one agreement (Decree of the Bank of Russia dated October 7, 2013 No. 3073-U). An organization that has violated the established cash settlement limit may be fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

If you pay the supplier in cash under one contract 100,001 rubles. (with a settlement limit of 100,000 rubles), your organization can be fined in the amount of 40,000 to 50,000 rubles, and the head - in the amount of 4,000 to 5,000 rubles.

If, however, you deposit an amount exceeding 100,000 rubles to the supplier’s cash desk not under one, but under two different agreements (for example, 100,000 rubles under one agreement, and 1 ruble under the second), there will be no violation.

Checkout checkout

The arrival of cash at the cash desk is reflected in the debit of account 50 on the basis of an incoming cash order.

The money withdrawn from the current account must be credited with the posting:

DEBIT 50  CREDIT 51
- funds received from the current account to the cash desk of the organization.

If your organization pays a certain percentage to the bank for receiving cash from a current account, make the following entry:

DEBIT 91-2  CREDIT 51
- Accounts for bank charges.

Checkout expense

Cash flow from the cash register is reflected in the credit of account 50 on the basis of an outgoing cash order, for example:

DEBIT 70 (71, …)  CREDIT 50
- wages were issued to employees (accountable amounts).

note

Companies are not entitled to pay taxes in cash. This is due to the fact that it is only allowed to transfer funds without opening an account individuals(Article 5 of the Federal Law of December 2, 1990 No. 395-1). Therefore, companies can pay taxes and other obligatory payments only through a current account. The Ministry of Finance of Russia drew attention to this in its letter dated May 20, 2013 No. 03-02-08 / 17543.

Money documents

The cash desk can store not only cash, but also monetary documents. To account for them to account 50, open a separate subaccount 50-3 "Money documents".

In the reporting year, Laguna LLC purchased vouchers for the children of employees to a sanatorium health Camp(this is provided collective agreement). The cost of vouchers was 90,000 rubles.

The camp is located on the territory of the Russian Federation and has a license for medical activities.

The accountant of Laguna made the entries:

DEBIT 76  CREDIT 51
- 90,000 rubles. – money was transferred to the sanatorium to pay for vouchers;

DEBIT 50-3  CREDIT 76
- 90,000 rubles. - vouchers were credited to the cash desk of the organization;

DEBIT 91-2  CREDIT 50-3
- 90,000 rubles. - the cost of vouchers is reflected in other expenses.

The cost of vouchers is not taken into account when calculating income tax, so the accountant reflected in the accounting a permanent tax liability:

DEBIT 99  CREDIT 68 sub-account "Calculations for income tax"
- 18,000 rubles. - reflects a permanent tax liability (PNO).

If vouchers are received at the FSS of the Russian Federation, their cost is reflected on the off-balance account 006 "Forms of strict reporting".

The monetary documents accounted for on account 50-3 are also fuel coupons, which are used to refuel vehicles, which indicates the amount for which refueling can be made (“cash” coupons).

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General rules for the storage, use and accounting of funds are established by the Central Bank of Russia. To date, the letter of the Central Bank of Russia dated September 22, 1993 No. 40 “On approval of the procedure for conducting cash transactions in Russian Federation". Additionally, you need to follow:

Regulation of the Central Bank of Russia dated 05.01.1998 No. 14-P "On the rules for organizing cash circulation in the territory of the Russian Federation";

federal law dated May 22, 2003 No. 54-FZ “On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards”.

For the storage, receipt and issuance of cash in cash, the organization creates a special section of accounting - cash desk. It is headed by a cashier - a financially responsible person with whom an agreement on full liability is concluded.

By order of the head and chief accountant of the organization, the cashier performs operations on the movement cash. In small organizations, the chief accountant can perform the duties of a cashier. At the same time, the chief accountant is appointed by order of the enterprise with permission to perform the duties of a cashier and with the obligatory conclusion of an agreement with him on the full liability of the cashier. Temporary replacement of the cashier is made by written order of the administration. An agreement on material liability is also concluded with a substitute worker.

The current legislation provides for:

Specially equipped cash desk;

Full financial responsibility of the cashier;

Limitation of cash balances;

Limitation of their storage period;

The size and duration of the use of advances for business, travel expenses.

The organization can keep cash in its cash desk within the limits established by the bank, in agreement with the head of the organization. If necessary, limits on cash balances are reviewed.

In excess of the established norms, cash can be kept at the cash desk only on the days of payment of wages, pensions, allowances, scholarships within three working days, including the day the money is received from a credit institution.

The receipt of cash at the cash desk is processed incoming cash register (form No. KO-1), signed by the chief accountant or an authorized person. At the same time, the person who deposited money into the cash desk is issued a receipt to the cash receipt order signed by the chief accountant and cashier, sealed with the seal and stamp of the organization. Upon receipt of funds in the bank by check, the accountant also issues an incoming cash order with the registration of its number and date on the reverse side of the check stub.

Cash withdrawals are made by expense cash orders or other duly executed documents (pay slips, applications for the issuance of money, invoices, etc.), which are stamped with a special stamp that has the details of an account cash warrant (form No. KO-2). Documents for the issuance of money are signed by the head and chief accountant. If the documents attached to the expenditure cash warrants have an authorizing signature of the head of the organization, then his signature on the expenditure cash warrant is not required. Incoming and outgoing cash orders are issued by the accountant of the general or financial department or the chief accountant.

Money to an individual who does not work in this organization is issued upon presentation of a passport or other identity document, according to an expenditure cash order, where the signature is affixed on receipt and the data of the presented document.

Wages, allowances, bonuses are paid according to payrolls without compiling an expenditure cash warrant for each recipient. After three working days set for the payment of wages, the accountant issues an expenditure cash warrant for the total amount paid according to the payroll. No erasures, blots or corrections in cash documents are allowed.

Cash orders are accepted and issued only on the day these documents are drawn up. Receipt, expenditure cash orders or documents replacing them are not handed over to persons making or receiving a document.

When issuing funds by proxy, they are attached to the expenditure cash warrant or statement for the issuance of funds. As cash transactions are performed, the cashier is obliged to sign them, as well as to pay off the documents attached to them with a stamp or the inscription “Paid” or “Received” (“day, month, year”).

Before being transferred to the cash desk for execution, cash documents are recorded by an accountant in a special journal for registering incoming and outgoing cash orders, indicating the codes (digital designations) of the reasons and conditions for the receipt and issuance of cash. The registration journal is constructed in such a way that, according to its data, the intended purpose of the received and spent cash of organizations is controlled, numbers are assigned to cash documents, the completeness of the operations performed by the cashier is checked, and reports are compiled.

Analytical accounting cash is maintained by the cashier in the cash book.

Each organization can have only one cash book. The pages in the book are numbered, laced and sealed with the seal of the organization. On the last page of the book is the inscription: this book the sheets are numbered in total ___”, the signatures of the head and chief accountant of the organization are affixed.

In the cash book, the balance of funds at the beginning of the day, operations on receipt and expenditure (per day) are recorded, the results of the receipt and issuance of cash are summed up, and the balance at the end of the day is determined.

Entries in the cash book are kept in two copies through carbon paper. The second copy - detachable - serves cashier's report . All incoming and outgoing documents are attached to the report and at the end of the working day they are handed over to the accounting department against the receipt of the accountant.

With an automated form of reference accounting Separate sheets of the cash book are formed daily in the form of machinograms:

1st sheet - loose sheet of the cash book;

2nd sheet - cashier's report.

At the end of the reporting period, the cash book is certified by the signatures of the chief accountant and the head of the organization, laced and sealed.

Synthetic accounting of cash transactions. To account for the availability and movement of funds at the cash desk of the organization, account 50 “Cashier” is used, to which the following subaccounts can be opened:

- 50/1 "Cashier of the organization", where the organization's cash is accounted for. When an organization performs cash transactions with foreign currency, then corresponding sub-accounts must be opened for account 50 for separate accounting of the movement of each cash foreign currency;

- 50/2 "Operating cash desk" the availability and movement of funds at the cash desks of commodity offices (marinas) and operational sites, stopping points, river crossings, ships, ticket and baggage offices of ports, railway stations, ticket storage cash desks, cash desks of post offices, etc. are taken into account. It is opened by organizations when needed.

- 50/3 "Money documents" this sub-account takes into account the organizations that are in cash stamps, state duty stamps, bills of exchange, paid air tickets and other monetary documents in the amount of actual costs for their acquisition. Analytical accounting of monetary documents is carried out by their types.

Synthetic accounting is kept in the order journal No. 1 and statement No. 1. Each report in the register is assigned one line, regardless of the period for which the cash report is drawn up. The number of occupied lines in the order journal No. 1 and statement No. 1 must correspond to the number of reports submitted by the cashier.

Receipt of money at the cash desk is reflected in D 50 K 51, 71, 62, 76, etc. Cash spending - D 51, 71, 60, 76, etc. K 50.

Checkout audit. The procedure for conducting cash transactions provides for sudden audits of the cash register with a full sheet-by-sheet recount of money and verification of other valuables in the cash register within the time limits set by the head.

The audit is carried out by the inventory commission in the presence of a cashier. The results are documented in an act (form No. inv.-15). In the act, the actual cash balances are compared with accounting data, which makes it possible to determine the shortage or excess of cash. The act must be drawn up on the day of the audit of the cash desk and signed by all members of the inventory commission. If there are discrepancies, the cashier submits a written explanation to the commission. The act is drawn up in 2 copies, one remains in the accounting department, the other - to the cashier. On the day of the audit, cash transactions are not carried out.

Identified surplus money comes to the income of the enterprise - D 50 K 91/1

The identified shortage is reflected in the accounting records as follows:

a shortage of money in the cash register was established - D 94 K 50;

the shortage is attributed to the guilty person (cashier) - D 73/2 K 94;

compensation for shortages - D 50, 70 K 73/2.