The definition of an enterprise's cash desk is given in clause 1.2 of Regulation No. 637. Thus, cash register- this is a room or place for making cash payments, as well as receiving, issuing, storing cash, other valuables, and cash documents.

As you can see, the current requirements for the cash register cannot be called particularly strict. At the same time, it should be noted that the responsibility for ensuring the safety of cash falls on the managers of enterprises. After all, if, through their fault, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, then it is the managers who will bear responsibility for this in the manner established by the legislation of Ukraine (clause 4.1 of Regulation No. 637) (see sanctions in the Accountant's Directory on page 70).

We also remind you that storing cash and other valuables that do not belong to the enterprise is prohibited.

The responsible person at the cash desk of an enterprise is the cashier. He carries out transactions for the receipt and issuance of cash, documents them and bears full financial responsibility for the safety of all valuables accepted by him. For this, in accordance with clause 4.7 of Regulation No. 637, the head of the enterprise, when hiring a cashier, must conclude full liability agreement. The standard form of such an agreement is given in Appendix 2 to Resolution No. 447 4. Only after concluding an agreement with the cashier on full financial responsibility can he be allowed to perform his duties.

(4 The specified resolution is valid (letter of the Ministry of Labor dated May 27, 2008 No. 146/06/186-88).)

In particular, according to the Directory of Qualification Characteristics of Professions, the responsibilities of a cashier include:

Carrying out operations related to the receipt and issuance of cash through the cash desk of the enterprise;

Ensuring the safety of all accepted values;

Receiving cash from bank institutions;

Filling out a cash book based on incoming and outgoing cash documents on the day they are received or issued;

Checking the correctness of completion and availability of all details on incoming and outgoing cash orders, as well as the applications specified in these documents (applications, invoices, invoices, certificates, etc.);

Signing cash receipt orders and expense documents immediately after receiving or issuing cash on them;

Issuing receipts to the person who deposited the cash at the cash desk;

Registration of issued and deposited amounts related to wages (puts a stamp “Deposited” or makes a corresponding entry in the payroll next to the names of persons to whom payments related to wages were not made within the established period; draws up a register of deposited amounts, actually indicates in the payroll the amount paid and the amount to be deposited, checks this amount with the total on the payroll and signs);

Issuing cash receipts for the amount actually issued on the payroll, submitting them for registration;

Daily withdrawal at the end of the working day of the balance of funds in the cash register of the enterprise and transfer to the accounting department of the cashier's report along with cash receipts and expense documents under the signature of the person monitoring the conduct of cash transactions.

In practice, specific requirements for an enterprise cashier, a list of his duties and functions, as well as the procedure for holding him accountable for failure to perform the functions assigned to him are established taking into account the requirements of the Directory of Qualification Characteristics of Professions in the Cashier Job Description, which is approved by the head of the enterprise and brought to the attention of the employee under his supervision. signature.

Based on Art. 134 of the Labor Code, cashiers of enterprises, in case of failure to ensure the safety of funds and other material assets entrusted to them, bear liability for the full amount of damage caused to the enterprise through their fault.

The cashier can be:

Or an individual employee with a significant volume of cash transactions at the enterprise;

Or a person who combines these duties with another position (usually an accountant or chief accountant).

At enterprises whose staffing schedule does not provide for the position of a cashier, the performance of his duties may be assigned, in accordance with the written order of the manager, to an accountant or other employee with whom an agreement on full financial responsibility is drawn up.

It must also be remembered that in accordance with clause 4.8 of Regulation No. 637, the cashier is prohibited from entrusting the work assigned to him to other persons. If it is necessary to temporarily replace a cashier, the performance of his duties is assigned to another employee in accordance with the written order of the manager. At the same time, an agreement on full financial responsibility is concluded with such an employee for the duration of his duties as a cashier.

In the absence of a cashier (for example, due to illness, etc.), the valuables transferred to his responsibility are recalculated by another cashier to whom they are transferred, in the presence of the manager and chief accountant or in the presence of a commission appointed by the head of the enterprise. An act is drawn up on the results of the recalculation and transfer of valuables, which is signed by the indicated persons.

You can also read about the duties of the cashier and his responsibilities in No. 11/2008 on p. eleven.

Lecture No. 2 Cash transactions.

Regulatory regulation of cash transactions.

Cash transactions include operations to receive and spend cash directly from the organization's cash desk.

The main regulatory documents regulating the conduct of cash transactions are:

Regulations on the rules for organizing cash circulation on the territory of the Russian Federation dated 01/05/98.

The procedure for conducting cash transactions in the Russian Federation. approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993

Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments”

These regulatory documents provide

Availability of a specially equipped cash register room

Maintaining a cash book and other cash documents

Using cash registers when making payments to the population

Storing available funds in banking institutions

Spending cash received from banks strictly for the purposes specified in the check

Storing cash at the cash desk within the limits established by the servicing bank.

Organization of the cash register.

To receive, store and spend cash, an enterprise must have a cash register. The cash desk is a generalized unit that carries out and processes all cash transactions. In practice, a cash register most often includes a main cash register and a number of operational cash desks. Operational cash desks are used to accept cash from the population for goods sold using cash registers. The main cash register must have an isolated room that meets the requirements for safety and reliability in storing funds. All cash must be stored in fireproof metal cabinets.

The company's staff includes a cashier position, who is financially responsible for the safety of all valuables accepted by him. The hiring of a cashier is formalized by order of the head of the organization. After hiring a cashier, an agreement on full financial responsibility is concluded with him. On its basis, the cashier is responsible for the safety of funds in the cash register, the correct execution of cash documents and maintaining the cash book, as well as for damage caused to the enterprise, both as a result of intentional actions and as a result of dishonest attitude towards their duties. The absence of an agreement on full liability excludes the possibility of collecting the shortfall in full.

In small enterprises that do not have a cashier on staff, his duties can be performed by the chief accountant or another employee on the written order of the head of the organization, subject to the conclusion of an agreement with him on full financial responsibility.

The cashier is prohibited from entrusting his work to other persons. Access to the cash desk premises by persons not related to its work is prohibited.

Cash transactions are controlled by commercial banks that serve the enterprise. An agreement is concluded between the enterprise and the bank, according to which the cash limit is established. The cash register limit is a limit on the balance of money that can be in the cash register at the end of the day. Enterprises that do not have a limit must deposit all cash in the bank every day.

In excess of the established limit, funds can be kept in the cash register only on the days of payment of wages, pensions, travel allowances, etc. within three working days, including the day you receive money from the bank.

In turn, the Central Bank of the Russian Federation regularly sets a limit (restriction) on cash payments between legal entities for one transaction per day. Currently, this limit is 100,000 thousand rubles.

For non-compliance by organizations with the conditions for working with cash, as well as non-compliance with the procedure for conducting cash transactions, measures of financial responsibility may be applied to them.

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4. Organization of cash work at the enterprise 4.1. Regulatory legal framework for organizing a cash register at an enterprise. Rules for organizing a cash register at an enterprise The Central Bank of Russia approved on October 12, 2011 Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation No. 373-P. The document came into force on January 1, 2012 and determines the procedure for conducting cash transactions with cash on the territory of the Russian Federation in order to organize cash circulation there. It applies to: legal entities conducting accounting; organizations that have switched to a simplified taxation system; individuals conducting business activities without forming a legal entity, that is, individual entrepreneurs. The basic rules for organizing cash transactions are as follows: a legal entity or individual entrepreneur is required to maintain a cash book, entries in which must be made on the basis of incoming cash orders and outgoing cash orders (full posting of cash to the cash desk); It is not allowed to accumulate cash in the cash register in excess of the established cash balance limit, with the exception of salary payment days; Storage of available funds should be carried out in bank accounts in banks, with the exception of salary payment days. Cash transactions are carried out by a legal entity, individual entrepreneur by a cashier or other employee, determined by these persons from among their employees, with the establishment of the corresponding official rights and responsibilities, which the cashier must become familiar with upon signature. The manager is allowed to conduct cash transactions. Forms of documents for conducting cash transactions comply with the All-Russian Classifier of Management Documentation OK 011 93, approved by Resolution of the State Standard of the Russian Federation dated December 30, 1993 No. 299 Cash transactions can be carried out using software and hardware systems, including those equipped with the function of accepting cash, whether owned or not owned by a legal entity or individual entrepreneur. An authorized representative of a legal entity, an individual entrepreneur or his authorized representative may deposit cash for crediting, transferring or transferring it to the bank account of a legal entity, individual entrepreneur: to the bank; to an organization that is part of the system of the Central Bank of the Russian Federation, the charter of which grants it the right to carry out transportation, collection of cash, as well as cash operations in terms of receiving and processing cash; to the organization of federal postal services. In this case, an authorized representative of a separate division may deposit cash for crediting, transferring or transferring to the bank account of a legal entity to the above organizations in the manner established by the legal entity and to the legal entity. Measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by a legal entity or an individual entrepreneur. Legal entities and individual entrepreneurs must use internal documents to determine the procedure for ensuring the safety of cash transactions, including the procedure for their storage and transportation, as well as the procedure and timing for conducting cash audits. Excess amounts must be kept in bank accounts with banks. The accumulation of cash in the cash register in excess of the established limit is allowed on days of payment of wages and scholarships, as well as payments included in accordance with the methodology adopted for filling out federal state statistical observation forms in the wage fund and social payments. 4.2. The concept of financial responsibility of a cashier, the rights and obligations of the employer and the cashier In accordance with Article 242 of the Labor Code of the Russian Federation, financial liability in the full amount of damage caused is assigned to the employee only in cases provided for by law. Among such cases, one can, in particular, indicate a shortage of valuables entrusted to the employee on the basis of a special written agreement. According to Article 244 of the Labor Code of the Russian Federation, written agreements on full individual financial responsibility are concluded with employees who have reached the age of 18 and directly service or use cash, commodity values ​​or other property. The list of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual financial responsibility for shortages of entrusted property was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. In particular, such positions include positions of cashiers, controllers, cashiers-controllers (including senior ones), as well as other employees performing the duties of cashiers (controllers). Thus, the cashier, on the basis of the above agreement, will bear full financial responsibility for the safety of all valuables accepted by him and for damage caused to the company both as a result of intentional actions and as a result of a negligent or dishonest attitude towards his duties. Collection of shortages. Before making a decision on compensation for damage by specific employees, an audit should be carried out to establish the extent of the damage caused and the reasons for its occurrence. For this purpose, as a rule, a commission is created with the participation of relevant specialists. Requiring a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee from providing the specified explanation, a corresponding act is drawn up (Article 247 of the Labor Code of the Russian Federation). Recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly salary, is carried out by order of management. Moreover, the order must be made no later than one month from the date of final determination of the amount of damage caused by the employee. If the monthly period has expired or the employee does not agree to voluntarily compensate for the damage caused, and the amount to be recovered from the employee exceeds his average monthly earnings, then recovery is possible only in court. If officials fail to comply with the established procedure for collecting damages, the employee has the right to appeal their actions in court. The person responsible for causing damage to the employer may voluntarily compensate it in full or in part. By agreement of the parties to the employment contract, compensation for damage by installments is allowed. In this case, the employee submits a written obligation to compensate for damages, indicating specific payment terms. When dismissing an employee who gave a written undertaking to voluntarily compensate for damage, but subsequently refused to compensate for said damage, the outstanding debt can only be recovered in court (Article 248 of the Labor Code of the Russian Federation). The employer has the right to go to court in disputes about compensation for damage by the employee within one year from the date of discovery of the damage caused (Article 392 of the Labor Code of the Russian Federation). Administrative and criminal liability of the cashier. In addition to financial liability, the cashier may be subject to administrative and even criminal liability. In this case, compensation for damage is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer (Article 248 of the Labor Code of the Russian Federation). Administrative liability threatens in case of violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in: in making cash payments with other organizations in excess of the established amounts; in non-receipt (incomplete receipt) of cash to the cash desk; failure to comply with the procedure for storing available funds; in the accumulation of cash in the cash register in excess of established limits. Committing this offense entails the imposition of an administrative fine on officials in the amount of 4,000 to 5,000 rubles. (Article 15.1 of the Code of the Russian Federation on Administrative Offenses). If a cashier misappropriates or embezzles material assets entrusted to him (that is, theft of said assets), he is subject to criminal liability (Article 160 of the Criminal Code of the Russian Federation). The employee may be dismissed at the initiative of the employer , if it occurs: committing at the place of work theft (including small) of someone else's property, embezzlement, established by a court verdict that has entered into legal force or a resolution of a judge, body, official authorized to consider cases of administrative offenses; the commission of guilty actions by an employee directly servicing monetary or commodity assets, if these actions give rise to a loss of confidence in him by the employer. Moreover, the dismissal of an employee on this basis in cases where guilty actions giving grounds for loss of confidence were committed by the employee outside the place of work or at the place of work, but not in connection with the performance of his job duties, is not allowed later than one year from the date of discovery of the misconduct by the employer. 4.3. Documentation of financial liability The form of the agreement on full individual financial responsibility is given in Resolution of the Ministry of Labor of the Russian Federation No. 85. It is standard, so additions and changes can be made to it depending on the specifics of the institution’s activities. From the contents of the Standard Form of an Agreement on Full Individual Liability (Appendix 2 to Resolution of the Ministry of Labor of the Russian Federation No. 85) it follows that this agreement is concluded with an employee filling a specific position or performing a specific job from among those named in the List of Positions and Works replaced or performed by employees, with whom the employer can enter into written agreements on full individual financial responsibility for the shortage of entrusted property. The contract must list the direct responsibilities of the employee assigned to him in connection with the assumption of full financial responsibility for the shortage of property entrusted to him by the employer, as well as for damage. It should also indicate the employer’s responsibilities to ensure proper conditions for storing property, including his responsibilities to create the conditions necessary for the employee to work normally and ensure the complete safety of the property in question. The validity period of the concluded agreement extends to the entire period of work with the employer’s property entrusted to the employee. In case of transfer of an employee from one position falling under the above list to another position also provided for by this list, the agreement on full individual financial responsibility with the employee must be re-concluded, since the transfer changes the employee’s labor function, and therefore the scope of his responsibilities for ensuring safety of the property entrusted to him, as well as the volume of such property. Below is a sample of filling out a liability agreement: Agreement No. 1 on full individual financial responsibility Moiseev Dmitry Vladimirovich, hereinafter referred to as “Employee”, on the other hand, have entered into this agreement as follows. 1. The employee assumes full financial responsibility for the shortage of property entrusted to him by the employer, as well as for damage incurred by the employer as a result of compensation for damage to other persons, and in connection with the above undertakes: a) treat with care the employer’s property transferred to him for the implementation of the functions (responsibilities) assigned to him and take measures to prevent damage; b) promptly inform the employer or immediate supervisor about all circumstances that threaten the safety of the property entrusted to him; 2. The employer entrusts, and the employee accepts, responsibility for the shortage of the property entrusted to him by the employer, which is actually available according to the results of the inventory of inventory items dated September 21, 2011. 3. The employer undertakes: a) create for the employee the conditions necessary for normal work and to ensure the complete safety of the property entrusted to him; b) familiarize the employee with the current legislation on the financial liability of employees for damage caused to the employer, as well as other regulatory legal acts (including local ones) on the procedure for storage, reception, processing, sale (release), transportation, use in the production process and implementation other transactions with the property transferred to him; 4. Determination of the amount of damage caused by the employee to the employer, as well as damage incurred by the employer as a result of compensation for damage to other persons, and the procedure for its compensation are made in accordance with current legislation. 5. The employee does not bear financial responsibility if the damage is caused through no fault of his own. 6. The employee has read and agrees with the list of entrusted inventory items that are actually available based on the results of the inventory dated “...” __________ 2011. 7. This agreement comes into force from the moment of its signing. This agreement applies to the entire period of work with the employer’s property entrusted to the employee. 8. This agreement has been drawn up in two copies of equal legal force, one of which is kept by the employer, and the second by the employee. 9. Changes in the terms of this agreement, addition, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this agreement. Addresses of the parties to the agreement: Signatures of the parties to the agreement: Employer: General Director of OJSC "Rassvet" / O.P. Somov 103356, Russian Federation, Moscow, st. Pereleta, 45. M.P. TIN 1536583963 Worker: Moiseev Dmitry Vladimirovich / D.V. Moiseev passport series 0907 N 245824, issued on November 21, 2001 by the Konkovo ​​Department of Internal Affairs in Moscow. Registered at: 198562, Moscow, st. Vostochnaya, 21, apt. 65.

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Organizing the cash register

Any business procedures related to the circulation of money in cash and indirect form in an organization are carried out through the cash desk. The category of cash includes coins and bills, and the indirect form includes the so-called monetary documents. These may be bills, stamps and other similar documents.

The cashier should be responsible for carrying out cash operations. In companies that belong to the categories of micro and small businesses and do not have the ability to maintain a separate cashier staff, this responsibility can be assigned to any of the employees who is a financially responsible person.

An agreement on the full financial responsibility of the cashier must be drawn up with the cashier or the employee performing his duties. In addition, some organizations are introducing the so-called “Cashier Obligation” into internal circulation, which is a more detailed and adapted version of the checkmate agreement for this position. responsibility. The main responsibilities of a cashier are provided for in the standard job description.

To carry out cash transactions, the organization can equip a specially designated room with a separate entrance to it. In this room, cash and similar documents are stored, received and issued. However, if an organization does not have the financial or technical ability to equip a full-fledged cash office, or there is no need to maintain it, it makes the decision on the arrangement and operation of a “cash issue area” independently.

Documentation of cash at the cash desk

All main types of cash flows and documents equivalent to them can be presented as follows:

Receipt at the cash desk (receipt)	Issue from the cash register (expense)
From a bank account to salaries, household, operating and travel expenses	Amounts of wages due to employees
Revenue from the sale of works, services or goods	Amounts to report to employees for travel, business and operating expenses
Return of unused imprest amounts	Payment of compensation, benefits or loans to employees
For other reasons	Transfer for collection

Documentation of cash transactions of the organization is carried out using the established forms:

• Receipt order
• Withdrawal slip
• Journal of registration of cash documents
• Cash book (book for registering cash transactions)
• Book of accounting of received and issued funds and documents

In addition, organizations are required to use documents in the forms established by the Central Bank of the Russian Federation to ensure the reliability and control of cash flows or compliance with cash discipline.

Cash discipline

Organizations of any legal form, regardless of the scope of their production and economic functioning, are required to store funds in accounts with banking institutions. The procedure, size and timing of collection and storage of cash at the cash desk are established by the organization and agreed upon with the bank when concluding an agreement for cash collection. This procedure and timing are determined by the organization based on calculations of cash needs and plans for its receipt.

At the cash desk of the organization, cash (without taking into account documents equivalent to them) can be stored only in amounts limited by the established limit. In 2014, as before, starting from 2012, the cash balance limit is determined by the organization independently. To calculate the limit, a formula is provided:

Lon = Op: Pr × Ds,

Where:
Lon is the cash balance limit;
Op – the volume of revenue for a certain billing period;
Pr – billing period;
Дс – number of working days between collection days.

The billing period should not exceed 92 working days. The number of working days between the dates of cash collection to the bank should not exceed seven.

Any amount of cash in the cash register will be considered an excess amount.

Excessive storage of cash is allowed only for funds to pay salaries to employees. The period of stay of this money in the cash register should not exceed three working days from the moment of receipt. For organizations operating in the Far North and equivalent territories, this period increases to five calendar days.

Federal legislation requires all organizations to use cash register equipment when making cash payments in relation to transactions for the sale of services or goods. The list of organizations exempt from this obligation has been significantly narrowed by 2014. In addition to cash register equipment, organizations can use payment terminals for payments with bank cards. The use of PRT does not eliminate the need for a cash register when making payments to customers.

The range of payments that can be made using cash received at the organization’s cash desk in the form of revenue is also narrowed. In 2014, cash received by the organization’s cash desk from third parties cannot be used for:

• Transactions of purchase and sale of securities,
• Real estate rental payments,
• Issuance and repayment of loans or borrowings,
• Conducting various lotteries and gambling.

For these purposes, you can now use only those cash funds that were withdrawn from the organization’s current account.

Cash register devices must comply with the requirements imposed by law. The cash register must be registered with the territorial tax authority. Thus, payments made in cash are documented with a cash receipt order of the established form and a cash receipt. The cash register must be equipped with a “fiscal memory” and comply with the list of the State Register of Cash Register Equipment. The use of cash register equipment included in the State Register before January 1, 2011 and not meeting the requirements of Federal Law No. 103 is prohibited after January 1, 2014.

In addition, you need to take into account additional requirements for cash registers:

• Mandatory presence of mandatory details printed on the cash register receipt;
• The ability to transfer to the payment and settlement terminal information about payments made and information for printing a cash receipt by the terminal or ATM (both only in uncorrected form).

In accordance with the standard established by the Central Bank, the maximum amount of cash payment for one transaction between legal entities should not exceed 100,000 rubles. In 2014, the same restriction applies to transactions with individuals in a softer form; the upper limit is raised to 600,000 rubles. Subsequently, the Ministry of Finance plans to reduce it to 300,000 rubles.

Responsible for maintaining cash discipline at the enterprise are the manager, chief accountant and cashier. The control function regarding the organization’s compliance with cash discipline is assigned to servicing banks, which the Central Bank obliges to carry out appropriate inspections at least once every two years.

Accounting for cash transactions

Accounting for cash is carried out on an active synthetic account 50, and documents equivalent to it are carried out on a synthetic account 56. The debit of the accounts takes into account the receipt, and the credit the payment of cash and the issuance of cash documents. Sub-accounts can be opened for the account, for example, a separate sub-account for monetary documents.

If an organization receives and issues cash in separate areas in its activities, subaccounts of operating cash desks and a subaccount “main cash desk” (or “organization cash desk”) can be opened. This type of accounting is recommended because it allows for more detailed control of the flow of funds across areas of responsibility.

If an organization has the right to conduct cash payments in foreign currency, special sub-accounts are opened to account 50 for the types of currencies in which their separate accounting is maintained. Transactions in the currencies of other countries are reflected in accounting records in ruble terms at the official exchange rate at the time of the transaction.

Simplified cash accounting looks like this:

• Support of receipt and disposal operations with primary documents;
• Registration of primary documents in relevant journals;
• Drawing up entries when processing primary documents;
• Transferring data from primary documents to the cash book;
• Filling out accounting registers based on the cash book.

In addition, in order to control the storage and movement of cash in the organization, a cash register inventory can be carried out.

Cash register inventory

The basis for conducting an unscheduled sudden inventory of the cash register may be an order from the head of the organization. Inventories are carried out without fail when cashiers change and when scheduled annual inventories of the enterprise's balance sheet assets are carried out. In the latter case, the inventory of the cash register is the first inventory procedure carried out by the commission.

Immediately before the start of the inventory, the commission accepts the latest primary cash accounting documents from the accounting department. Receipts are received from financially responsible persons regarding the completeness of the transfer of primary documents to the accounting department and the posting/writing off of incoming/outgoing funds.

During the inventory of the cash register, any transactions with cash or monetary documents are stopped. At the cash desk, a page-by-page recalculation of the cash in it and a census of monetary documents are carried out. The commission reconciles accounting data with actual cash and monetary documents.

The results identified during the inventory process are reflected in the act. The act is drawn up in two copies, signed by the commission and the cashier, who is given one of the copies. If the inventory is carried out regarding the delivery and acceptance of cases between cashiers, the act is drawn up in triplicate, since each of them is given signed copies.

Identified shortages/surpluses are reflected in the act with a mandatory explanation of the circumstances of their occurrence. Financially responsible persons are required to provide an explanatory note regarding the reasons for the occurrence of surpluses or shortages.

The shortage of cash or monetary documents (in monetary equivalent) is recovered from the cashier by making accounting entries:

• Dt 73-2 – Kt 94 – cashier’s debt for identified shortages;
• Dt 50 – Kt 73-2 – repayment by the cashier of the debt for the shortage.

Surpluses identified during inventory are accounted for and are taken into account with the preparation of posting Dt 50 - Kt 91-1 for the entire amount of the surplus.

cleverbuh.ru

Introduction
	Organizing a cash register at an enterprise
	The need to create a cash register at the enterprise
	Accounting for cash transactions in the accounting department of an enterprise
	Documentation of cash flows at the cash desk
	Synthetic and analytical accounting of cash transactions
	Inventory of funds and documents stored at the cash desk
	Most common mistakes
	Audit of cash transactions
	Procedure for checking cash transactions
	Financial liability of employees associated with cash transactions
Conclusion
List of sources used

INTRODUCTION

Enterprises are required to store available funds in banks. Any enterprise in its activities is faced with the receipt and issuance of cash - when paying full-time and non-staff employees, purchasing materials, issuing advances to employees for travel expenses, etc. In this regard, the enterprise may have cash. The enterprise's cash desk is intended for storing funds, in accordance with the letter of the Bank of Russia, which is the main regulatory act for regulating cash transactions in the Russian Federation and is applied by all enterprises, associations, organizations and institutions (including public organizations).

This letter introduced the “Procedure for conducting cash transactions in the Russian Federation » dated 09.22.93 N 40 . In accordance with clause 39 of the Procedure, responsibility for compliance with the Procedure for conducting cash transactions rests with the heads of enterprises, chief accountants and cashiers.

Studying the correctness of receipt, storage, and use of cash is the purpose of the course work.

To achieve this goal, general scientific research methods, special methods and techniques of accounting were used.

The subject and object of study is the balance sheet of the enterprise.

When writing the work, the following tasks were set:

– study the rules for organizing the cash register at the enterprise, the requirements for the location of the cash register;

– consider the main types of documents that are the basis for cash transactions;

– study the procedure for accounting for cash flows in the accounting department of an enterprise;

– study the procedure for conducting an inventory of cash in the cash register.

When writing the course work, the following types of information sources were used:

– laws of the Republic of Belarus;

- regulations;

– specialized teaching aids “Accounting Theory”, “Accounting”, etc.;

- periodicals.

1. ORGANIZATION OF THE CASH AT THE ENTERPRISE

1.1 The need to create a cash register at the enterprise

To store funds and make cash payments (payment of wages, money for travel expenses, etc.), an enterprise must have a cash desk.

The cash desk is a specially equipped isolated room with an alarm system, devices that prevent unauthorized persons from entering, and fireproof metal cabinets for storing money and securities. (Appendix No. 3 to the Procedure for conducting cash transactions in the Russian Federation). The doors to the cash desk must be locked from the inside during transactions. Access to the cash desk premises by persons not related to its work is prohibited.

All cash and securities should be stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which, at the end of cash desk operation, are locked with a key and sealed with a cashier's wax seal. The keys to the metal cabinets and seals are kept by the cashiers, and the recorded duplicate keys in bags, boxes, etc., sealed by the cashiers are kept by the managers of the enterprise; at least once a quarter, the commission checks them.

Cash transactions are performed by a separate employee of the enterprise - the cashier. The head of the enterprise, after issuing an order to appoint a cashier to work, is obliged, against receipt, to familiarize him with the procedure for conducting cash transactions in the Russian Federation, after which an agreement on full financial responsibility is concluded with the cashier.

Appendix no. 2

to the Ministry Resolution

labor and social development

Russian Federation

STANDARD FORM OF AGREEMENT

ABOUT FULL INDIVIDUAL MATERIAL RESPONSIBILITY

_________________________________________________________________,

(surname,

Or his deputy ____________________________,

first name, patronymic) (last name, first name,

surname)

acting on the basis ___________________________________________,

(charter, regulations, power of attorney)

on the one hand, and ___________________________________________________

(Job title)

______________________________________________________________________

_____________________________________________________________________,

(Full Name)

hereinafter referred to as “Employee”, on the other hand, have concluded

this Agreement as follows.

1. The Employee assumes full financial responsibility for the shortage of property entrusted to him by the Employer, as well as for damage incurred by the Employer as a result of compensation for damage to other persons, and in connection with the above undertakes:

a) treat with care the property of the Employer transferred to him for the implementation of the functions (responsibilities) assigned to him and take measures to prevent damage;

b) promptly inform the Employer or immediate supervisor about all circumstances that threaten the safety of the property entrusted to him;

c) keep records, draw up and submit in the prescribed manner commodity-money and other reports on the movement and balances of the property entrusted to him;

d) participate in the inventory, audit, and other verification of the safety and condition of the property entrusted to him.

2. The employer undertakes:

a) create for the Employee the conditions necessary for normal work and ensuring the complete safety of the property entrusted to him;

b) familiarize the Employee with the current legislation on the financial liability of employees for damage caused to the employer, as well as other regulatory legal acts (including local ones) on the procedure for storage, reception, processing, sale (release), transportation, use in the production process and carrying out other transactions with the property transferred to him;

c) carry out inventory, audits and other checks of the safety and condition of property in the prescribed manner.

3. Determination of the amount of damage caused by the Employee to the Employer, as well as damage incurred by the Employer as a result of compensation for damage to other persons, and the procedure for their compensation are made in accordance with current legislation.

4. The employee does not bear financial responsibility if the damage is caused through no fault of his own.

5. This Agreement comes into force from the moment of its signing. This Agreement applies to the entire period of work with the Employer’s property entrusted to the Employee.

6. This Agreement is drawn up in two copies of equal legal force, one of which is kept by the Employer, and the second by the Employee.

7. Changes in the terms of this Agreement, addition, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this Agreement.

Addresses of the parties to the Agreement: Signatures of the parties to the Agreement:

Employer ______________ ___________________________

Worker __________________ ___________________________

Date of conclusion of the Agreement Place

____________________

Cashiers bear financial responsibility for the complete safety of currency and other valuables entrusted to them in accordance with concluded agreements. An agreement on financial liability can only be concluded with an employee who has reached the age of 18.

The cashier is responsible for the safety of all money and securities accepted for storage and for damage caused to an enterprise, organization, institution, both as a result of intentional actions and as a result of a negligent or dishonest attitude towards his duties. The cashier is prohibited from entrusting the work assigned to him to other persons, or from storing cash and other valuables that do not belong to the enterprise in the cash register. If the volume of cash flow at the cash desk is small, it is advisable to assign cashier duties to one of the employees in a combination manner.

An enterprise may have cash in hand within the limit established by the bank servicing this enterprise in accordance with banking rules and in agreement with the head of the enterprise.

Cash in amounts exceeding the limits established by the bank can be kept only during the payment of wages, but not more than three days.

Cash not used within three days must be returned to the bank.

In cases where a cashier leaves work, what is in the cash register is immediately counted by another cashier, to whom everything is transferred, in the presence of the head and chief accountant of the enterprise or a commission created for these purposes. The results of the recalculation and transfer are documented in an act.

Accountants and other employees who have the right to sign cash documents are not involved in performing the duties of cashiers (with the exception of small and other enterprises that do not have a cashier on staff).

Lectures No. 9,10

Topic No. 6 Accounting for monetary and settlement transactions

Economic relations are a necessary condition for the activity of an enterprise, since they ensure uninterrupted supply, continuity of the production process, and timely shipment and sale of products.

Economic ties are formalized and secured by agreements, according to which some enterprises are suppliers, while others are buyers, consumers, and therefore payers. For the timely receipt of funds, a clear organization of payments between buyers and suppliers is needed.

The economic process involves monetary payments:

With the personnel of the enterprise;

With a budget;

With social and pension insurance funds;

With suppliers and contractors;

And other calculations.

Funds can be in the form of cash on hand, stored in current or special bank accounts, or in the form of securities.

Enterprises, regardless of their form of ownership, are required to store their funds in banking institutions. Settlements for your obligations with other enterprises usually occur by bank transfer. In this case, the bank acts as an intermediary in settlements.

Relations between banks and clients are contractual in nature. Clients independently choose banks for credit and settlement services and can carry out all types of banking operations in one or more banks.

In addition to current accounts, banks can open special accounts for storing funds for strictly designated purposes. Clients can open the required number of current, deposit, currency and other accounts in banks.

Cash received from the bank by enterprises is spent strictly for its intended purpose, namely, to pay wages, travel expenses, purchase goods and other business needs.

Enterprise cash desk

All enterprises are required to keep funds in a bank, and to make cash payments, each organization must have a cash desk and maintain all the necessary documentation in the prescribed form.

The company's staff must include a cashier position who is financially responsible for the safety of all valuables accepted by him. After issuing an order to hire or transfer an employee to the position of cashier, the manager must familiarize him, by receipt, with the Regulations on conducting cash transactions in the national currency in Ukraine, approved by NBU Resolution No. 637. Then a liability agreement is concluded with the cashier. Based on the agreement, the cashier is responsible for the safety of funds in the cash register, registration of primary cash documents and maintaining the cash book, as well as for the safety of all valuables accepted by him.

In small enterprises, the duties of a cashier can be performed by the chief accountant or another employee by order of the manager.

The cashier is prohibited from entrusting the work assigned to him to other persons.

The cash register room must be specially equipped. Access to the cash register premises by persons not related to its work is prohibited and the doors to the cash register must be closed from the inside during transactions.

Storing cash and other valuables that do not belong to the enterprise in the cash register is strictly prohibited.

The maximum amount of cash settlements between one enterprise and another within one day is established by a resolution of the NBU Board. At the moment this amount is 10,000 UAH. Moreover, it does not matter whether the calculations were made using one or more documents. The number of enterprises is not limited. Above the limit, payments are made in non-cash form. This restriction does not apply to

Settlements with individuals and state trust funds;

Voluntary donations;

Payments for consumed electricity;

Calculations of enterprises during the purchase of agricultural products;

Use of funds issued for a business trip.

To speed up cash turnover for enterprises, they establish limit of cash register and deadline for delivery of cash proceeds.

Setting a cash limit produced by the enterprise on one's own based on the calculation of the cash balance limit in the cash register.

Enterprises have the right to keep in their cash register funds that relate to the wage fund, as well as pensions, scholarships, dividends in excess of the established limit for 3 working days, including the day of receipt of cash from the bank.

Amounts of cash received from the bank and not used for their intended purpose within the established period are returned to the bank no later than the next business day. Or they can remain in the cash register within the established limit.

Cash transactions. Primary cash documents.

All cash transactions are documented with cash orders, expense statements, documents on transactions using payment cards and other cash documents that, in accordance with the law, would confirm the fact of receipt or issue of cash.

Incoming cash orders and receipts for them, as well as expense orders and statements must be filled out by the accountant in dark ink with an ink or ballpoint pen, using typewriters, computer tools or other methods that would ensure the proper safety of these records for the prescribed period.

Corrections in cash orders are prohibited.

Cash orders are recorded by the accountant in the register of cash documents.

Having received a cash order or expense sheet, the cashier must check:

Availability and authenticity of relevant signatures;

Correctness of the document

Availability of the applications listed in the document.

Cash orders are signed by the cashier immediately after execution, and the annexes to them are stamped “PAID”

Cash acceptance at the cash desk is drawn up with a cash receipt order (PKO), signed by the chief accountant or a person authorized by the head of the enterprise. A receipt is issued about the receipt of money, which is a tear-off part of the order with a seal imprint.

The issuance of cash from the cash desk is formalized by a cash receipt order (RKO) or an expense sheet. Documents for cash disbursement must be signed by the manager and the chief accountant. Expense orders may be accompanied by a statement, calculations, etc.

When dispensing cash, the cashier requires you to present your passport. The individual signs the expense order and indicates the amount received in words.

The document that evidences the delivery of proceeds to the bank is the corresponding receipt for the bank's cash deposit order. If the proceeds were handed over to the bank through collectors, then the company must have a copy of the accompanying statement for the bag of cash, certified by the signature and seal of the collector.

Payments related to wages are made by the cashier either according to the cash register or according to the expense sheet. On the title page of the statement, an authorization inscription regarding the issuance of cash is made. RKO is drawn up on the basis of a statement and is registered after all payments.

Cash transactions for the economic activities of organizations are one of the central links that allow you to quickly resolve many issues.

Cash can be used:

• for wages and equivalent payments;
• travel expenses;
• targeted business expenses;
• other payments.

Cash receipts may be:

• revenue for goods and services sold;
• repayment of employee wage arrears;
• return of accountable amounts;
• receiving cash for targeted payments from a bank account;
• and other receipts.

Organizing the cash register

Responsible person:

To store, receive and issue cash, by order of the head of the organization, a financially responsible person: cashier.

In some cases, his duties are performed by: an accountant-cashier or a chief accountant (at enterprises where there is only one accountant). A financial liability agreement is concluded with the cashier (annually). The appointed person bears full financial responsibility and obeys the orders of the manager and chief accountant.

Cash register room

The enterprise must have a premises that meets fire safety standards, is equipped with a security alarm and meets all the necessary requirements.

Documents regulating the procedure for organizing cash circulation in the Russian Federation:

• “Regulations on the rules...”, approved by Order 14-P on January 05, 1998;
• Procedure for conducting cash transactions No. 18, developed on October 4, 1993.

Setting limits and deadlines for cash on hand

Every year, at the end of each reporting year, enterprise economists are required to draw up planned limits for the servicing bank and their enterprise for the previous year. They must provide for acceptable norms of cash in the cash register, calculated according to cash receipts and expenditures for the current year.

In case of any changes in the activities of enterprises, the limits may be revised. Limits are set by banks based on calculations, agreed upon and approved by the heads of the enterprise and the bank.

The main tasks of accounting for cash transactions:

• ensuring the safety of cash;
• timely execution of primary documents, their registration in the journal (cash book).

Accounting of cash transactions

Sequence of working with cash documents:

• checking the correspondence of entries in the cash book with received receipts and expenditure orders;
• subsequent processing of documents for reflection in the cashier's report indicating the correspondence of accounts.

Cash flow is reflected in active account 50 “Cash” and recorded in journal No. 1.

Currently, most organizations use 1C software products, which greatly simplifies the procedure for monitoring and filling out cash documents, reports and transaction registers.

Storage of securities and other strict reporting forms

In addition to money, cash registers can store:

• monetary documents (postage stamps, health resort vouchers, bills of exchange and others);
• strict reporting forms (work books and inserts, waybills, etc.), with them taken into account in off-balance sheet account 006 “Strict reporting forms”).

Control of cash transactions

In addition to the daily reconciliation of actual cash transactions with accounting data, the rules provide for sudden audits carried out on the orders of the manager.

If deviations are detected, shortages are withheld from the financially responsible person, and surpluses are credited.

The responsibility of the manager is to create conditions that comply with the rules on the storage and use of funds and securities, as well as to ensure control over their implementation.