August 13, 2014, 08:40, question #528493 Oleg, Verkhnyaya Pyshma

Oleg left a review about the site - show

Unfortunately, I did not receive a single comprehensive answer to the questions "what do you need?" and "how?". But I concluded that in our case it is impossible to use BSO! There are two options: 1. CCP, 2. transfer Money through a third-party bank to our personal account under an agreement or account!
Thank you all for your attention and participation!

cash settlements between legal entities, 54 FZ

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Lawyers' answers (8)

received
fee 40%

Lawyer

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Dear Oleg! Hello! In response to your question, I express exclusively personal opinion: taxpayers on the simplified tax system are not exempt from the use of cash registers when accepting cash, and you can’t get away from cash registers.

But!!! Such clients themselves - individuals you should ask for payment by bank transfer through Sberbank Online, very quickly and conveniently, or through online payments of other banks (fortunately, everyone has it)


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Syrovatsky Sergey

Lawyer, Rostov-on-Don

• 3949 replies

  1196 reviews

Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers when providing services to the public subject to the issuance of appropriate strict reporting forms (clause 2, article 2 of the law "On the use of cash registers").

The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation.

(Decree of the Government of the Russian Federation of 05/06/2008 N 359 (as amended on 04/15/2014) "On the procedure for making cash payments and (or) settlements using payment cards without the use of cash registers")

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Syrovatsky Sergey

Lawyer, Rostov-on-Don

• 3949 replies

  1196 reviews

I am currently working with an LLC on the simplified tax system, they are making cash payments using BSO

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Lawyer, Izhevsk

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• expert

According to Law 54-FZ

"2. Organizations and individual entrepreneurs in accordance with the procedure determined by the Government Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the population, subject to the issuance of appropriate forms of strict accountability. The procedure for approving the form of strict reporting forms equated to cashier's checks, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation. BSO must be ordered at the printing house.


That is, you can work without cash register, using BSO.

Expenses for the purchase of strict reporting forms, when applying the simplified taxation system, should be accounted for under the item “Expenses for stationery”, provided for in subpara. 17 p. 1 art. 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated May 17, 2005 N 03-03-02-04 / 1/123).


Sincerely,

Yaroslav Tsvetkov

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Lawyer, Moscow

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• 10.0 rating
• expert

Good afternoon, Oleg!

Question: we are legal. person, in what way can we accept money from individuals. faces and what is needed for this? (There is no cash register and is it possible to exclude the presence of a cash register). Please clarify this situation and offer the best solution, preferably without division tax accounting. Thank you for your reply!

Yes, it is possible, but you need to apply BSO:

Federal Law No. 54-FZ of May 22, 2003
"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards"
2. Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of rendering services to the public, provided that they issue the appropriate strict reporting forms.


The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation. Information on changes:

federal law No. 94-FZ of June 25, 2012, paragraph 2.1 of Article 2 of this Federal Law was amended with effect from January 1, 2013.

2.1. Organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types activities, when carrying out the types of entrepreneurial activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, and individual entrepreneurs who are taxpayers applying the patent system of taxation, when carrying out types of entrepreneurial activities in respect of which the laws of the constituent entities of the Russian Federation provide for the application of the patent system of taxation, and not subject to paragraphs 2 and 3 of this article, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers, subject to the issuance of a document (sales receipt, receipt or other document) at the request of the buyer (client), confirming the receipt of funds for the relevant goods (work, service).The specified document is issued at the time of payment for the goods (work, service) and must contain the following information:


Federal Law No. 317-FZ of November 25, 2013 amended Item 3 of Article 2 of this Federal Law. The amendments shall enter into force on the day of the official publication of the said Federal Law

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Lawyer, Moscow

Chat

Good afternoon!

In accordance with paragraph 1 of Art. 2
Federal Law N 54-FZ KKT, included in State Register,
applied on the territory of the Russian Federation without fail by all
organizations and individual entrepreneurs in their implementation
cash settlements and (or) settlements using payment cards in
cases of sale of goods, performance of works or provision of services.




Paragraph 2 of the said
article provides that organizations and individuals
entrepreneurs in accordance with the procedure determined by the Government
Russian Federation, can carry out cash payments and (or)
settlements using payment cards without the use of cash registers in case of provision of
services to the population, subject to the issuance of appropriate forms of strict accountability.




Approval procedure
forms of strict reporting forms equated to cashier's checks, as well as
the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation.




Yes, according to the Decree
Government of the Russian Federation dated 05/06/2008 N 359 (as amended on 04/15/2014) "On the procedure for cash settlements and (or) settlements using payment cards without the use of cash registers"

the document must contain the following details:

A) name
document, six-digit number and series;


b) name and
organizational and legal form - for the organization;

Surname, name, patronymic - for an individual entrepreneur;


c) location
permanent executive body of a legal entity (in case
the absence of a permanent executive body of a legal entity - another body or person entitled to act on behalf of a legal entity without
power of attorney);

d) taxpayer identification number assigned to the organization
(individual entrepreneur) who issued the document;

e) type of service;

f) the cost of the service
in monetary terms;

g) the amount of payment,
carried out in cash and (or) using
payment card;

h) date
calculation and preparation of the document;

i) position
surname, name and patronymic of the person responsible for the transaction and
the correctness of its execution, his personal signature, the seal of the organization (individual entrepreneur);

j) other details,
which characterize the specifics of the service provided and with which they have the right to supplement
document organization (individual entrepreneur).

The form of the document is made in a typographical way or formed using automated systems.




Made
in a typographical way, the document blank must contain information about the manufacturer of the document blank (abbreviated name, identification number
taxpayer, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms
forms of such documents.




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• received
  fee 60%

  Lawyer, Kazan

  Chat

A credit institution is obliged to accept letters of credit from individuals and legal entities for crediting to bank accounts or exchange banknotes of the Bank of Russia in accordance with the Solvency Signs of banknotes and coins of the Bank of Russia (Appendix 6).
Acceptance of cash from organizations to the cash desk is carried out according to the announcements for a cash contribution (form No. 0402001), which is a set of documents consisting of an announcement for a cash contribution, an order and a receipt (Appendix 7).
After receiving the cash, the cashier checks the amount indicated in the announcement for a cash contribution with the amount actually found during the recalculation. If the amounts correspond, the cashier signs the announcement, the warrant, stamps the receipt and issues it to the depositor of funds. The cashier keeps the announcement and passes the order to the relevant accountant.
In cases where the cashier establishes a discrepancy between the amount of money transferred by the client and the amount indicated in the announcement for a cash contribution, the announcement for a cash contribution is reissued by the client for the amount of money actually paid.
The cashier crosses out the originally executed announcement for a cash contribution, on the back of the receipt indicates the amount of cash actually accepted and signs it. An announcement for a cash contribution is transferred to an accountant who makes corrections in the cash register, draws up a newly received document and transfers it to the cashier. Initially issued announcement and order are destroyed, the receipt is sent to cash documents.
If the client did not deposit money into the cash desk, the cashier returns the announcement for a cash deposit to the accountant. Entries in the cash journal are canceled, the announcement for a cash contribution is crossed out and placed in cash documents.

More on the topic 4.2.1. Acceptance of cash from organizations:

1. 4.3. Organization of work with cash and valuables
2. 4.2. The procedure for performing operations with cash in a credit institution
3. 2.3. Cash turnover 2.3.1. Basic information about cash
4. Cash turnover (cash circulation) is a continuous process of movement of cash (banknotes, treasury notes, metal coins).

Basically, money is received at the cash desk from a current account in a bank through a cashier who receives it by special cash checks. Checkbooks are received at the bank and kept in a safe place under the key of the account manager or the chief (senior) accountant. Checks are signed by the head of the organization and the chief (senior) accountant (persons replacing them) and sealed. No corrections in checks are allowed.

Cash in the cash desk of a legal entity, subdivision (entrepreneur) is received:

When withdrawing funds from accounts in a servicing bank;

From buyers, consumers and customers for goods sold, work performed and services rendered;

From accountable persons in repayment of the balance of cash received under the report;

From employees of a legal entity, subdivision (entrepreneur) in repayment of material damage, repayment of loans and advances issued, for goods and services sold, etc.

Accounting for cash, their movement is kept on the active account 50 "Cashier". The receipt of money at the cash desk is recorded on the debit, and the money issued - on the credit of the account. On account 50, the balance can only be debit or equal to zero if there is no money left in the cash register. The registers of analytical accounting are the cash book, cashier's reports.

The following sub-accounts can be opened for account 50 "Cashier" if necessary:

50-1 "Cash desk of the organization" - take into account cash in the cash desk in national currency;

50-2 "Operating cash desk" - for accounting for revenue at railway stations, ticket and baggage offices, post offices, airports, etc.;

50-3 "Currency cash desk" - is intended for accounting of cash transactions in foreign currency in the course of foreign economic activity, including when sending employees on business trips abroad;

50-4 "Cashier of the branch" - for accounting for cash transactions of branches or representative offices allocated to a separate balance sheet.

Account 50 "Cashier" corresponds with the accounts:

Account 50 on debit corresponds to the credit of accounts:

Table 1 - Correspondence of account 50 on the loan

On credit, account 50 "Cashier" corresponds with the debit of the accounts:

Table 2 - correspondence of account 50 by debit

The receipt of money at the cash desk and the issuance from the cash desk are drawn up by cash receipts (Appendix 1) and expenditure cash orders (Appendix 2). The amounts of transactions are recorded in orders not only in numbers, but also in words. Credit orders are signed by the chief accountant, and expenditure orders are signed by the head of the enterprise and the chief accountant. Wages, bonuses, temporary disability benefits are issued from the cash desk not by cash orders, but by payroll and payroll signed by the head and chief accountant. When issuing cash according to the payroll, the recipients present documents proving or confirming their identity and sign for receiving money in the appropriate column of the payroll

The cashier issues cash only to the person indicated in the cash order, payroll, other documents approved by law, or to the person indicated in the power of attorney, upon presentation of the documents specified in clause 29 of Instruction No. 107.

In the case of issuing cash by proxy, drawn up in accordance with the procedure established by law, in the text of an account cash warrant after the last name, first name, patronymic of the recipient of cash by an accountant, individual entrepreneur an entry is made: "By proxy", the surname is indicated, given name, patronymic of the person who is entrusted with receiving cash.

After deadlines issuance of cash for wages, payment of scholarships, pensions, allowances, dividends, the cashier must:

1. in the payroll, opposite the names of persons who have not made the said payments, put a stamp or make an entry: "Deposited";

2. draw up a register of deposited amounts;

3. make an entry in the payroll about the amounts of cash actually paid out and subject to deposit, compare them with the total on the payroll and confirm the entry with your signature. If cash was issued not by the cashier, but by the distributor, then an additional entry is made on the statement: "I gave money according to the statement" and the distributor's signature is put. The issuance of cash by a cashier and a distributor on the same sheet is prohibited;

4. put down on the payroll the details of the cash order or fill out the cash order on a separate form for the total amount of cash paid out according to the payroll;

5. write to the register accounting the amount of cash actually paid.

The deposited amounts are deposited with the servicing bank. For the amount of cash to be handed over, one general expenditure cash warrant is drawn up.

The accountant of a legal entity, an individual entrepreneur (individual entrepreneur) checks the notes made by cashiers in payrolls and calculates the amounts issued and deposited on them.

Incoming and outgoing cash orders before being transferred to the cash desk are registered by the accounting department in the register of incoming and outgoing cash documents.

The cashier records all operations for the receipt and expenditure of funds in the cash book, which is numbered, laced and sealed with a wax or mastic seal. The number of sheets in it is certified by the signatures of the head of the enterprise and the chief accountant. At the end of the working day, the cashier calculates the results of operations for the day in the cash book and displays the balance of money in the cash register the next day (Appendix 3). Entries in the cash book are carried out through carbon paper on 2 sheets. One sheet is torn off, it is handed over at the end of the day with all receipts and expenditure documents. Control over the correct maintenance of the cash book is assigned to the chief accountant.

Entries in the cash book are made by the cashier for each order, first all receipts, then all expenditures. Then the balance of money in the cash register is displayed, the tear-off sheet of the cash book with the attached primary documents is transferred to the accounting department as a cashier's report.

When processing documents, based on the cashier's reports, a daily accounting statement is compiled for the cash account, which is used to summarize cash flow operations on this account and generate accounting entries in the context of corresponding accounts and sub-accounts.

The basis for accounting entries in the journal-order No. 1 and statement No. 1a are the verified reports of the cashier with the primary documents attached to them. Entries in the journal-warrant are made by the results for the day on the basis of the expenditure part of the cashier's reports with attached primary documents.

In statement No. 1a, entries are made in a similar way based on the cashier's reports, only according to their incoming part with a preliminary grouping of documents by corresponding accounts.

The cash balance is shown in the statement only at the beginning of the year and at the end of each month. During the month, for control and operational purposes, use the data on the balance of funds given in the cashier's report.

The statement is, therefore, a register of synthetic and at the same time analytical accounting for account 50 "Cashier". The machine processing of the statement is based on the procedure for reflecting cash transactions on a synthetic account 50 (active cash account), the debit of which groups the amounts of income, and the credit - expenditure transactions. Then a turnover sheet is compiled for account 50 on synthetic accounts and the data from it is transferred to the General Ledger.

Until 2012, at the cash desks of enterprises, forms of strict accountability documents were kept: receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. The list of documents related to forms of strict accountability, place, order of their storage and use are set by the enterprise. Off-balance account 006 "Forms of strict reporting" is intended for their accounting. Analytical accounting of them is carried out for each type of forms and places of storage.

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NON-STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"INTERNATIONAL ACADEMY OF BUSINESS AND NEW TECHNOLOGIES (IUBINT)"

Department of Economics and Finance

Topic: Operations for accepting cash

by discipline: Banking

Completed by: student of group 23B3EK-31

Barinova S.N.

Head: N.P. Volkov

Yaroslavl 2014

2. Cash transactions in the bank

3. Regulation No. 373-P dated 10/12/2011

1. Cash transactions with individuals and legal entities

Cash transactions - operations by individuals and legal entities for the receipt and issuance of cash (banknotes and coins) carried out by enterprises, organizations, banks. They are a set of material and technical procedures, consisting in the acceptance (collection), storage and issuance of cash. Cash transactions are regulated by the norms of financial law.

The procedure for carrying out cash transactions in the Russian Federation is regulated by the Central Bank of the Russian Federation.

The enterprise is the main link in the market economy. central bank The Russian Federation established the following Rules for making cash transactions for enterprises and organizations.

According to the Rules established by the Central Bank, in order to carry out settlements using cash, each enterprise must have a cash desk and keep a cash book in the prescribed form.

Acceptance of cash when making settlements with individuals (population) must be carried out with the obligatory use of cash registers.

Cash received by the enterprise from the bank must be spent for the purposes indicated in the check.

Cash on hand should not exceed the amount of the limit established by the bank in agreement with the head of the enterprise. In excess of the limit, enterprises have the right to keep money in their cash desk only for wages, social insurance benefits and scholarships for no more than three working days (for enterprises located in the Far North and equivalent areas - up to five days), including the day receiving money from the bank.

Registration of cash transactions is carried out according to standard interdepartmental forms of primary accounting documentation for enterprises and organizations. Acceptance of cash by the cashier of the enterprise is carried out according to cash receipt orders signed by the chief accountant or a person authorized for this by a written order of the head of the enterprise. Cash disbursement is carried out on the basis of cash orders or other documents duly executed (payrolls, invoices, etc.) with a stamp on these documents with the details of the cash order. Erasures, blots or corrections in receipt, expenditure cash orders and documents replacing them are not allowed. Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of incoming and outgoing cash documents. All cash receipts and withdrawals of the enterprise are recorded in the cash book, which must be numbered, laced and sealed with a wax or mastic seal. Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise. For non-compliance with the procedure for conducting cash transactions, financial liability measures are applied: for cash settlements with other enterprises in excess of the established limit amounts - a fine in 2 times the amount of the payment made; for non-receipt (incomplete capitalization) at the cash desk of cash - a fine of 3 times the amount of the non-cashed amount; for non-compliance with the current procedure for keeping free cash, as well as for the accumulation of cash in cash desks in excess of the established limits - a fine of 3 times the amount of cash detected in excess of the limit. Administrative fines in the amount of 50 times the amount of the minimum monthly wage established by the legislation of the Russian Federation are imposed on the heads of the enterprise who have committed these violations.

2. Cash transactions in the bank

Cash transactions in a bank are one of the main types of banking operations. Represents the operations of receiving and issuing cash. More broadly, cash transactions can be defined as cash flow transactions.

The main document regulating cash transactions for credit institutions is the regulation of the Central Bank of the Russian Federation No. 318-P dated April 24, 2008 "On the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation".

The requirements of the bank's clients for the issuance of cash is an important aspect of the bank's activities, as this determines the client's confidence in the bank, determines the ability of the bank's client to freely dispose of his money.

Cash transactions are great importance both for banks and clients. By accepting cash from customers, the bank increases its free reserves, while conducting active operations and earning income. When issuing cash to a client, bank institutions charge a commission. To carry out cash transactions, banks open an operating cash desk, which consists of an incoming cash desk, where they receive cash and an expense cash desk, where cash is issued.

All legal entities and individual entrepreneurs are required to hand over the received cash in a bank institution for crediting to their accounts.

Cash is issued by the bank through its cash desks during the operating day:

· To enterprises from their current accounts on the basis of a cash check of the established form, indicating the intended purpose of the received cash;

· To physical persons under account cash warrants.

AT last years Almost all banks conduct cash transactions through ATMs.

Trends in cash circulation in the world.

At the 9th conference on the problems of cash circulation held in Rome in 2004 (May 2004, Rome) and International Seminar for commercial cash transactions(October 2004, San Francisco) it was stated that cash was and remains one of the main means of payment.

The processes of globalization of cash circulation continue in the world. The amount of cash in hand increases. According to the US Federal Reserve System specialists, the amount of cash US dollars in circulation is constantly increasing.

The main trends in the organization of cash circulation are:

· Redistribution of functions (outsourcing/insourcing) and improvement of interaction between central (reserve, national) and commercial banks, cash collection companies and other financial institutions in order to reduce the cost of processing, counting and transporting cash;

· Development and implementation of new cash circulation schemes;

Centralization of cash processing, development and creation of large cash centers that process the bulk of money.

3. Regulation N 373-P dated 10/12/2011

Central Bank of the Russian Federation dated October 12, 2011

N 373-P. Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation

On the basis of the Federal Law of July 10, 2002 N 86-FZ "On central bank of the Russian Federation (Bank of Russia)" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, N 28, item 2790; 2003, N 2, item 157; N 52, item 5032; 2004, N 27, item 2711; N 31, 3233; 2005, N 25, item 2426; N 30, item 3101; 2006, N 19, item 2061; N 25, item 2648; 2007, N 1, item 9, item 10; N 10, item 1151; N 18, item 2117; 2008, N 42, item 4696, item 4699; N 44, item 4982; N 52, item 6229, item 6231; 2009, N 1, item 25; N 29, item 3629; N 48, item 5731; 2010, N 45, item 5756; 2011, N 7, item 907; N 27, item 3873) this Regulation determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation for the purpose of organizing cash circulation on the territory of the Russian Federation.

1.1. This Regulation applies to legal entities that maintain accounting in accordance with the requirements established by the bodies that have been granted the right to regulate accounting (with the exception of the Central Bank of the Russian Federation), as well as to legal entities that have switched to a simplified taxation system (hereinafter referred to as legal entities) , for individuals carrying out entrepreneurial activity without forming a legal entity (hereinafter referred to as individual entrepreneurs).

Recipients of budgetary funds when conducting operations for accepting cash, including their recalculation, issuing cash (hereinafter referred to as cash transactions) are guided by this Regulation, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budgetary funds.

This Regulation does not apply to individuals.

1.2. To conduct cash transactions, a legal entity, an individual entrepreneur establishes the maximum allowable amount of cash that can be stored in a place for carrying out cash transactions, determined by the head of the legal entity, an individual entrepreneur (hereinafter referred to as the cash desk), after deriving the amount of the cash balance for 0310004 in the cash book end of the working day (hereinafter referred to as the cash balance limit).

A separate subdivision (branch, representative office) of a legal entity (hereinafter referred to as a separate subdivision), for the performance of whose operations legal entity a bank account has been opened in a credit institution or the Central Bank of the Russian Federation (hereinafter referred to as the bank), establishes a cash balance limit in the manner prescribed by this Regulation for a legal entity.

A legal entity, an individual entrepreneur shall issue an administrative document on the established cash balance limit, which is kept in the manner determined by the head of the legal entity, individual entrepreneur or other authorized person (hereinafter referred to as the head).

1.3. A legal entity, an individual entrepreneur determines the cash balance limit in accordance with the Appendix to this Regulation.

A legal entity, which includes separate subdivisions, determines the cash balance limit, taking into account the cash kept in separate subdivisions, except for the case provided for in paragraph two of clause 1.2 of these Regulations.

A paying agent operating in accordance with Federal Law No. 103-FZ of June 3, 2009 "On the activities of accepting payments from individuals carried out by payment agents" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2009, No. 23, Art. 2758; No. 48, 5739; 2010, N 19, item 2291; 2011, N 27, item 3873) (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with the 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) (hereinafter referred to as the bank paying agent (subagent), when determining the cash balance limit, they do not take into account the cash accepted by them in the course of the specified activity (hereinafter referred to as the cash accepted payment agent, bank payment agent (subagent).

1.4. A legal entity, an individual entrepreneur are obliged to keep cash on bank accounts in banks in excess of the cash balance limit established in accordance with clauses 1.2 and 1.3 of this Regulation (hereinafter referred to as free cash).

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

In other cases, the accumulation of cash at the cash desk in excess of the established limit of the balance of cash by a legal entity, an individual entrepreneur is not allowed.

1.5. An authorized representative of a legal entity, an individual entrepreneur or his authorized representative deposit cash to a bank or to an organization that is part of the Bank of Russia system, the charter of which grants it the right to transport cash, collect cash, as well as cash operations in terms of receiving and processing cash, or to the organization of the federal postal service for crediting, transferring or transferring them to the bank account of a legal entity, an individual entrepreneur.

Authorized representative separate subdivision may, in accordance with the procedure established by a legal entity, deposit cash to a legal entity, or to a bank, or to an organization that is part of the Bank of Russia system, the charter of which grants it the right to transport cash, collect cash, as well as cash operations in terms of receiving and cash processing, or to the organization of the federal postal service for crediting, transferring or transferring them to the bank account of a legal entity.

1.6. Cash transactions are conducted by a legal entity, an individual entrepreneur by a cashier or other employee, determined by the indicated persons from among their employees (hereinafter referred to as the cashier), with the establishment of the relevant official rights and obligations, which the cashier must familiarize himself with against signature.

If a legal entity, an 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 head.

1.7. The digital codes of the forms of documents given in this Regulation correspond to the All-Russian Classifier of Management Documents OK 011-93.

1.8. Cash transactions conducted by a legal entity, an individual entrepreneur, are drawn up by cash receipt orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents).

1.9. A legal entity, an individual entrepreneur shall ensure the availability of cash documents, other documents drawn up in the course of cash transactions, within the time limits established by the legislation on archiving In Russian federation.

1.10. A legal entity, an individual entrepreneur can conduct cash transactions using software and hardware systems, including those equipped with the function of accepting cash owned or not owned by a legal entity, an individual entrepreneur.

1.11. Measures to ensure the safety of cash in the course of cash transactions, storage, transportation, the procedure and terms for conducting checks on the actual availability of cash are determined by a legal entity, an individual entrepreneur.

monetary cash bank legal

4. Organization of work on conducting cash transactions

2.1. Cash documents of a legal entity, an individual entrepreneur are drawn up:

chief accountant;

an accountant or other employee (including a cashier) determined by the head in agreement with the chief accountant (if any) by issuing an administrative document of a legal entity, individual entrepreneur (hereinafter referred to as the accountant);

head (in the absence of the chief accountant and accountant).

In cash documents, the basis for their execution is indicated and the attached supporting documents are listed (settlement and payroll 0301009, payroll 0301011, statements, invoices, other documents).

Corrections to cash documents are not allowed.

2.2. Incoming cash order 0310001 is signed by the chief accountant or accountant, and in their absence - by the head, cashier.

Expenditure cash order 0310002 is signed by the head, as well as the chief accountant or accountant, and in their absence - by the head, cashier.

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

2.3. The cashier is provided with a seal (stamp) containing (containing) the details confirming the cash transaction (hereinafter referred to as the stamp), as well as specimen signatures of persons authorized to sign cash documents.

In the case of conducting cash transactions by the head, sample signatures of persons authorized to sign cash documents are not issued.

2.4. 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 ledger of funds accepted and issued by the cashier 0310005. Entries in the ledger of funds accepted and issued by the cashier 0310005 are made at the time of transfer of cash.

2.5. Cash documents, cash book 0310004, accounting book of funds accepted and issued by the cashier 0310005 can be issued on paper or using technical means designed for processing information, including a personal computer and software (hereinafter referred to as technical means).

Cash documents drawn up using technical means are printed on paper.

In the case of maintaining a cash book 0310004 (a book of accounting for funds received and issued by a cashier 0310005), using technical means, the data contained in these documents must be stored on an electronic storage medium and the possibility of unauthorized changes to these data must be excluded.

When registering a book of accounting for funds received and issued by a cashier 0310005 using technical means, each operation to transfer cash during a working day between a senior cashier and cashiers, at the discretion of the head, can be carried out with or without printing a sheet of the book of accounting accepted and funds issued by the cashier 0310005. When printing on paper a sheet of the book of accounting for funds accepted and issued by the cashier 0310005, the signatures of the senior cashier and cashiers are affixed on it, and in the case when the sheet of the book of accounting for funds accepted and issued by the cashier 0310005 is not printed on paper, the signatures of the senior cashier and cashiers are affixed using an electronic digital signature or another analogue of a handwritten signature in the manner prescribed by the head.

Cash book sheet 0310004, drawn up using technical means, is printed on paper at the end of the working day in two copies.

The numbering of the sheets of the cash book 0310004 (book of accounting of funds accepted and issued by the cashier 0310005), drawn up using technical means, is carried out automatically in chronological sequence from the beginning of the calendar year.

Sheets of the cash book 0310004 (books of accounting for funds received and issued by the cashier 0310005) printed on paper are selected in chronological order, stitched as necessary, but at least once a calendar year.

Sheets of the cash book 0310004 (book of accounting for funds accepted and issued by the cashier 0310005), drawn up on paper, are bookmarked and numbered before the start of maintenance.

Sheets of the cash book 0310004 of a separate subdivision are selected and stitched together by a legal entity for each separate subdivision.

A certification note on the number of sheets of the cash book 0310004 (book of accounting for funds received and issued by the cashier 0310005) is signed by the head and the chief accountant, and in the absence of the chief accountant - only by the head and sealed with a seal of a legal entity, a seal of an individual entrepreneur.

2.6. Control over the maintenance of cash book 0310004 (book of accounting for funds accepted and issued by the cashier 0310005) is carried out by the chief accountant, and in his absence - by the head.

5. Procedure for accepting cash

3.1. Acceptance of cash by a legal entity, an individual entrepreneur, including from employees, is carried out according to cash receipt orders 0310001.

3.2. Upon receipt of a cash receipt order 0310001, the cashier checks for the presence of the signature of the chief accountant or accountant, and in their absence, the presence of the signature of the head and its compliance with the existing sample, checks the compliance of the amount of cash written in numbers with the amount of cash written in words, the presence of supporting documents listed in the incoming cash order 0310001.

The cashier accepts cash by sheet, piece counting.

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 incoming cash order 0310001 with the amount of actually accepted cash.

If the deposited amount of cash corresponds to the amount indicated in the incoming cash order 0310001, the cashier signs the incoming cash order 0310001, the receipt for the incoming cash order 0310001 and puts on it an imprint of a stamp confirming the cash transaction. In confirmation of the receipt of cash, the cash depositor is issued a receipt for the incoming cash order 0310001.

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order 0310001, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order 0310001 and passes it to the chief accountant or accountant, and in their absence - to the manager for issuing an incoming cash order 0310001 for the amount of cash actually paid in.

3.3. When a legal entity, an individual entrepreneur conducts cash transactions using cash registers, upon completion of their conduct, on the basis of a control tape removed from the cash registers, a cash receipt order 0310001 is issued for the total amount of cash accepted, with the exception of the amounts of cash accepted payment agent, bank payment agent (subagent).

In addition to the incoming cash order 0310001 specified in the first paragraph of this clause, the paying agent, bank paying agent (subagent) issues an incoming cash order 0310001 for the total amount of cash accepted by the paying agent, bank paying agent (subagent).

3.4. Acceptance of the balance of cash received under the report is carried out by the cashier according to the cash receipt order 0310001.

3.5. Acceptance by a legal entity of handed over cash from an authorized representative of a separate subdivision in the manner determined by a legal entity is carried out according to a cash receipt order 0310001.

The receipt of funds to the cash desk, including from employees, is drawn up by the PKO, which is signed by the chief accountant or accountant, and in their absence, by the head, cashier. In cash documents, the basis for their execution is indicated and the attached supporting documents are listed (settlement and pay slips (code 0301009), pay slips (code 0301011), statements, invoices, other documents).

Please note: In the case of conducting cash transactions and drawing up cash documents by the head of the PKO and RKO, they are signed by the head.

The actions of the cashier when accepting cash are as follows:

upon receipt of the PKO, the cashier checks for the presence of the signature of the chief accountant or accountant, and in their absence, the presence of the signature of the head and its compliance with the existing sample, checks the compliance of the amount of cash written in numbers with the amount of cash written in words, the presence of supporting documents listed in the PKO;

the cashier accepts cash by sheet, piece counting. At the same time, the money is recounted 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 PKO with the amount of cash actually accepted. If the deposited amount of cash corresponds to the amount indicated in the PKO, the cashier signs in the PKO and in the receipt for the PKO, puts on it an imprint of a stamp confirming the cash transaction. In confirmation of the receipt of cash, the cash depositor is issued a receipt for the PKO;?-

if the amount of cash deposited does not correspond to the amount specified in the PKO, the cashier offers the depositor to add the missing amount or returns the overpaid amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the PKO and transfers it to the chief accountant or accountant, and in their absence - to the manager for processing the PKO for the amount of cash actually paid in.

Please note: Acceptance of the balance of cash received under the report is carried out by the cashier for PKO.

If cash transactions are carried out using cash registers, upon completion of their conduct, on the basis of a control tape withdrawn from cash registers, a PKO is issued for the total amount of cash accepted, with the exception of the amounts of cash accepted by the paying agent, bank paying agent (subagent).

The paying agent, banking paying agent (subagent), in addition to the PKO issued on the basis of the control tape, issues the PKO for the total amount of cash accepted by the paying agent, bank paying agent (subagent).

Please note: Acceptance by a legal entity of handed over cash from an authorized representative of a separate subdivision in the manner determined by the legal entity is carried out according to the PKO.

On June 21 of the current year, the depositor of CB K.A.S. issued a term deposit in the bank in the amount of 65,000 rubles at 14% per annum, for a period of 90 days with a monthly capitalization of interest. On September 11, the depositor terminated the contract with the bank. Calculate the amount received by the depositor at the end of the contract.

To do this, we divide the deposit term into 3 independent periods (3 months) of 30 days each and calculate the interest for each period using the simple interest formula. The amount of the deposit in each next period will be taken taking into account the interest for previous periods. As a result of the calculation, it turned out

So, the total amount of interest, taking into account the monthly capitalization (calculation of interest on interest), is:

Sp = Sp1 + Sp2 + Sp3 = 747.94 + 756.55+ 504.432 = 2008.92

S=65000+2008.92=67008.92

So, the amount that the investor Kuleshov A.S. will receive at the end of the contract will be 67008.92

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3.1. Acceptance of cash by a legal entity, an individual entrepreneur, including from employees, is carried out according to cash receipt orders 0310001.

3.2. Upon receipt of an incoming cash order 0310001, the cashier checks for the presence of the signature of the chief accountant or accountant,

and in their absence, the presence of the signature of the head and its compliance with the existing sample, checks the compliance of the amount of cash written in numbers with the amount of cash written in words, the presence of supporting documents listed in the incoming cash order 0310001.

The cashier accepts cash by sheet, piece counting.

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 incoming cash order 0310001 with the amount of actually accepted cash.

If the deposited amount on personal money corresponds to the amount indicated in the incoming cash order 0310001, the cashier signs the incoming cash order 0310001, the receipt for the incoming cash order 0310001 and stamps it,

confirming the cash transaction. In confirmation of the receipt of cash, the cash depositor is issued a receipt for the incoming cash order 0310001.

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order 0310001, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order 0310001 and passes it to the chief accountant or accountant, and in their absence - to the manager for issuing an incoming cash order 0310001 for the amount of cash actually paid in.

3.3. When a legal entity, an individual entrepreneur conducts cash transactions using cash registers, upon completion of their conduct, on the basis of a control tape withdrawn from cash registers, an incoming cash order 0310001 is issued for the total amount of cash accepted, with the exception of the amounts of cash accepted by the paying agent, banking payment agent (subagent).

In addition to the incoming cash order 0310001 specified in the first paragraph of this clause, the paying agent, bank paying agent (subagent) issues an incoming cash order 0310001 for the total amount of cash accepted by the paying agent, bank paying agent (subagent).

3.4. Acceptance of the balance of cash received under the report is carried out by the cashier according to the cash receipt order 0310001.

3.5. Acceptance by a legal entity of handed over cash from an authorized representative of a separate subdivision in the manner determined by a legal entity is carried out according to a cash receipt order 0310001.

Chapter 4. Procedure for issuing cash

4.1. The issuance of cash against the report on expenses associated with the implementation of the activities of a legal entity, an individual entrepreneur, is carried out by the indicated persons according to debit cash orders 0310002.

The issuance of cash for payments for wages, scholarships and other payments is carried out by a legal entity, an individual entrepreneur on account cash orders 0310002, payrolls 0301009, payrolls 0301011.

4.2. The cashier issues cash directly to the recipient specified in the cash order 0310002 (payroll 0301009, payroll 0301011) upon presentation of a passport or other identification document in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or upon presentation by the recipient of a power of attorney and an identity document.

Before issuing cash, the cashier, having received an expense cash order 0310002 (settlement and payroll 0301009, payroll 0301011), checks for the presence of signatures of the head, chief accountant or accountant (in the absence of the chief accountant and accountant, the signature of the head) and their compliance with the available samples, correspondence of the amounts of cash put down in numbers with the amounts put down in words. When issuing cash under an outgoing cash order 0310002, the cashier also checks the availability of supporting documents listed in the outgoing cash order 0310002, and the correspondence of the last name, first name, patronymic (if any) of the recipient of cash indicated in the outgoing cash order 0310002, with the data presented by the recipient of the document, proving his identity.

When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order 0310002, the last name, first name, patronymic (if any) of the principal indicated in the power of attorney, as well as the compliance of those indicated in the power of attorney and the account cash warrant 0310002 last name, first name, patronymic (if any) of the trustee and the data of the document proving his identity, the data of the document presented by the trustee. In the payroll 0301009 (payroll 0301011), before the signature of the person who is entrusted with receiving cash, the cashier makes the inscription “by proxy”. The power of attorney is attached to the expenditure cash warrant 0310002 (settlement and payroll 0301009, payroll 0301011).

In the case of issuing cash by a legal entity, an individual entrepreneur, by proxy issued for several payments or for receiving cash from different legal entities, individual entrepreneurs, its copies are made, which are certified in the manner established by the head. A certified copy of the power of attorney is attached to the expenditure cash order 0310002 (payroll 0301009, payroll 0301011). The original of the power of attorney (if any) is kept by the cashier and is attached to the expenditure cash order 0310002 (payroll 0301009, payroll 0301011) at the last cash withdrawal.

4.3. When issuing cash under an outgoing cash order 0310002, the cashier prepares the amount of cash to be issued and passes the outgoing cash order 0310002 to the cash recipient, who indicates the amount of cash received (rubles - in words, kopecks in figures) and signs the outgoing cash order 0310002.

The cashier recalculates the amount of cash prepared for withdrawal in such a way that the cash recipient can observe his actions, and gives the recipient cash by sheet, piece counting in the amount indicated in the cash order 0310002.

The recipient of cash recalculates, under the supervision of a cashier, sheet by sheet, piece by piece the cash received by him. The cashier shall not accept claims from the cash recipient for the amount of cash, if the cash recipient has not counted the cash received by him under the supervision of the cashier.

After the issuance of cash on account cash warrant 0310002, the cashier signs it.

4.4. For the issuance of cash for expenses related to the activities of a legal entity, an individual entrepreneur, an employee under a report (hereinafter referred to as an accountable person), an expenditure cash order 0310002 is issued according to a written application of an accountable person, drawn up in any form and containing a handwritten inscription of the head on the amount of cash and about the period for which cash is issued, the signature of the head and the date.

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which the cash was issued for the report, or from the day of starting work, to present to the chief accountant or accountant, and in their absence, to the manager, an advance report with attached supporting documents. Checking the advance report by the chief accountant or accountant, and in their absence - by the head, its approval by the head and the final settlement of the advance report are carried out within the time period established by the head.

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

4.5. The procedure for the issuance by a legal entity under an expense cash order 0310002 of the cash necessary for performing cash transactions to an authorized representative of a separate subdivision is determined by the legal entity.

4.6. The amount of cash intended for payment of wages, scholarships and other payments is established according to the Settlement and payroll 0301009 (payroll 0301011). The term for issuing cash for these payments is determined by the head and indicated in the payroll 0301009 (payroll 0301011). The duration of the cash withdrawal period for wages, scholarships and other payments may not exceed five working days (including the day of receipt of cash from a bank account for these payments).

The senior cashier issues the amount of cash necessary for the payment of wages, scholarships and other payments according to the payroll 0301009 (payroll 0301011) to the cashiers dispensing cash, against signature in the accounting book of funds received and issued by the cashier 0310005 or according to the cash account orders 0310002 for the period specified in the payroll 0301009 (payroll 0301011).

The cashier prepares the amount of cash to be withdrawn and hands over payroll 0301009 (payroll 0301011) to the employee for signing. The cashier recalculates the amount of cash prepared for withdrawal in such a way that the employee can observe the actions of the cashier, and gives him cash by sheet, piece by piece in the amount indicated in the payroll 0301009 (payroll 0301011).

The employee recalculates the cash received by him in the manner prescribed in paragraph three of clause 4.3 of these Regulations. The cashier does not accept claims from the employee for the amount of cash, if the employee has not counted the cash received by him under the supervision of the cashier.

On the last day of the issuance of cash intended for payment of wages, scholarships and other payments, the cashier in the Settlement and payroll 0301009 (payroll 0301011) affixes a stamp or makes the inscription “deposited” opposite the names of employees who have not been issued cash, calculates and records in the final line the amount of cash actually issued and the amount to be deposited and handed over to the bank, compares the indicated amounts with the total amount in the payroll 0301009 (payroll 0301011) and draws up a register of deposited amounts in any form.

The register of deposited amounts contains: name (company name) of a legal entity, surname, first name, patronymic (if any) of an individual entrepreneur, date of registration of the register of deposited amounts, period of occurrence of deposited amounts of cash, payroll number 0301009 (payroll 0301011), surname, name, patronymic (if any) of the employee who did not receive cash, personnel number of the employee (if any), the amount of unpaid cash, the total amount according to the register of deposited amounts, the signature and decoding of the cashier's signature. The register of deposited amounts may contain additional details.

The numbering of registers of deposited amounts is carried out in chronological order from the beginning of the calendar year.

After registration of the register of deposited amounts, the cashier certifies with his signature the payroll 0301009 (payroll 0301011), the register of deposited amounts and transfers them for verification of the correspondence of the entries in the register of deposited amounts with the data of the payroll 0301009 (payroll 0301011) and signing to the chief accountant or accountant, and in their absence - to the head.

For the actually issued amounts of cash according to the payroll 0301009 (payroll 0301011), an expenditure cash order 0310002 is issued, the number and date of which the cashier puts down on the last page of the payroll 0301009 (payroll 0301011).

When registering the deposited amounts by the head, the compliance of the entries in the deposited amounts register with the data of the payroll 0301009 (payroll 0301011) is certified by him.