home Audience 1 It is indicated in cash documents. Cash transactions when using an online cash register. Cash book

It is indicated in cash documents. Cash transactions when using an online cash register. Cash book

Cash transactions (related to the circulation of cash) are an important component in the life of any organization, both as a structural unit and as a technical means. Documentation of completed cash transactions is necessary to ensure the reliability of information on cash flow. In this case, it is necessary to comply with legally established standards related to cash flow. Also, the registration of documents at the cash register was influenced by legislation in the field of cash register systems in connection with the use of online cash registers.

Let's consider the procedure for preparing documentation for the cash register.

Regulatory regulation

The procedure for conducting cash transactions

The procedure for maintaining a cash register was approved by the Central Bank by Directive No. 3210-U dated March 11, 2014. Due to the widespread use of online cash registers, this procedure has been narrowed, which is determined by the organization or individual entrepreneur independently and prescribed in (for the safety of cash, storage, transportation).

In this case, an important role is played by the fact that the Central Bank allows registration in electronic form and a combination of electronic and paper documents is allowed. It should be noted that for electronic documents there must be an electronic signature of the cashier and chief accountant.

Responsibility for cash transactions rests with the cashier, but if the company is not large, then another responsible person (director or chief accountant) can take on the responsibilities of the cashier and this point must be included in the appropriate provision. In this case, the person responsible for the cash desk must be a full-time employee of the organization.

Synthetic accounting of cash transactions is carried out on account 50 (active) the debit reflects the receipt of money, the credit - the issue), for which the following sub-accounts are allowed to be opened:

1 Cash desk of the organization
2 Operating cash desk
3 Cash documents

For organizations, a cash limit must be set; amounts above the limit must be transferred to credit institutions (this does not apply to individual entrepreneurs - they have the right to keep as much cash as they see fit).

Cash payment limit

In relation to settlements with individuals and individual entrepreneurs, there are no restrictions on cash settlements. Legal entities are required to adhere to the limit on cash payments of 100,000 rubles. in accordance with the Directive of the Central Bank dated October 7, 2013 No. 3073-U.

If the contract of a legal entity is 200,000 rubles, then you can

draw up 2 contracts for 100,000 rubles.
pay half in cash and the other half by bank transfer

Setting a cash balance limit

The organization sets the cash limit independently based on the specifics of the organization’s activities and the volume of cash flows and approves it by order of the manager.

To calculate the cash limit, you can use the methods reflected in Central Bank Directive N 3210-U: based on cash flow (depending on the specifics).

The operating legal entity makes calculations based on the volume of receipts (issues) of cash, and the organized legal entity - based on the expected volumes of receipts (issues).

The balance limit is calculated using the formula:

Limit = volume of cash receipts (issues) / settlement period (1 – 92 days) * number of days due for delivery to the bank

Example of cash limit calculation

In Alpha and Omega LLC for the period from June 1 to June 30 (30th day) revenue was 3,000,000 rubles. Collection of money to the bank occurs once every 3 days. The cash register limit is:

3000000 / 30 days * 3 days = 300,000 rub.

Based on the calculations made, an order from the manager regarding the cash balance limit is formed.

Important! If the balance limit is not set, then it is considered equal to 0.

Formation of cash documents

All facts of economic activity are subject to registration with primary documents. In connection with the use of online cash registers, it is allowed to maintain cash documents both electronically (with an electronic signature) and paper form, as well as in a combined form. For example, in order for the person depositing money to the cash register to have a supporting document, the PKO can be drawn up in paper form, where the tear-off part of the PKO remains with the person who deposited the money to the cash register.

From 01/01/2013, standard forms are not mandatory for use; documents for conducting cash transactions remain mandatory (information of the Ministry of Finance of Russia No. PZ-10/2012).

RKO and PKO are used to confirm the fact of movement of money through the cash register. These documents are drawn up directly when money flows through the cash register, prepared in 1 copy by the cashier, signed by the manager and the chief accountant (or a person authorized for such actions), and the results of the movement of money must be recorded in the registration journal (), which individual entrepreneurs may not keep.

The procedure for filling out RKO and PKO

Federal Law dated December 6, 2011 N 402-FZ defines the following requirements for the preparation of primary documents:

full title
date when the document was drawn up
organization that compiled the document
content of the operation performed
quantity and units of measurement
positions of persons who completed the operation
signatures of persons and their decoding

Directly in PKO and RKO there are the following design features:

the corresponding account is indicated
basis for accepting (issuing) money
the person to whom the money is given (from whom it is received)
the amount is indicated in numbers and words
the basis documents for issuance are listed with numbers and dates of their preparation

Fines for violation of cash discipline

Violations include:

cash payments to legal entities exceeding the established amounts (100 thousand rubles according to the agreement)
non-receipt of cash to the cash register
non-compliance with cash handling procedures
having money in excess of limits

Art. 15.1 of the Code of Administrative Offenses of the Russian Federation defines administrative liability in the area of violation of the procedure for conducting cash transactions

For a similar violation (lack of primary documents) liability is provided under Art. 120 Tax Code of the Russian Federation. For such acts committed during one tax period, in the absence of signs of a tax offense provided for in paragraph 2 of Art. 120 of the Tax Code of the Russian Federation, a fine of 10,000 rubles is provided.

Expert of the Legal Consulting Service GARANT I. Bashkirova

Error in registration of cash register

When issuing wages, is there a need to register cash settlements for the payroll?

Based on the payroll, it is mandatory to issue a cash settlement settlement. In accordance with the Instructions of the Central Bank dated March 11, 2014 N 3210-U, cash issuance is carried out according to: cash settlements, settlement and pay slips, pay slips. A cash settlement must be drawn up for the amount issued, and its number and date are recorded in the payroll on the last page.

Cash documents

The procedure for conducting cash transactions in the Russian Federation is established by the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. According to this document, cash transactions are formalized by incoming cash orders (PKO) and outgoing cash orders (RKO). For each PKO and each RKO, entries are made in the cash book. This procedure will continue after the transition to new cash register systems with the function of transmitting data to the tax authorities.

Unified forms of cash documents are given in Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, which continues to be in force at the present time and should be applied in the future - after the transition to online cash registers.

Maintaining a cash book

Any organization, regardless of the taxation system, is required to maintain a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt you from maintaining a cash book.

If a separate division of an organization receives or expends cash, it is also required to maintain a cash book. In this case, the presence or absence of a current account at a separate division does not play any role (letter of the Bank of Russia dated May 4, 2012 No. 29-1-1-6/3255).

The separate division (SU), within the period established by the head of the organization, transfers to the head division:

or tear-off copies of sheets of the cash book - when the OP cash book is filled out by hand;
or second copies of the cash book sheets printed on paper - if the OP’s cash book is filled out on a computer.

In the parent organization, the indicators of the OP's cash book are not entered into the organization's cash book. Sheets of the OP cash book are bookleted separately at least once a year.

Cash balance limit in the cash register

The balance of cash in the cash register at the end of the day should not exceed the limit established by the organization (clause 2 of the Procedure for conducting cash transactions). This rule does not apply to individual entrepreneurs and small business organizations that can keep any amount of cash in the cash register.

Formulas for calculating the cash balance limit at the cash desk are given in the Appendix to Bank of Russia Instructions No. 3210-U.

Issuance and delivery of small change coins

The current regulations governing the use of cash registers do not provide for the presence of a balance of funds (change coins and bills) in the cash register cash drawer either at the beginning of the working day or at the end of the working day. Therefore, before the start of the work shift, the cashier gives the cashier-operator some change money. To do this, the cashier writes out a cash register for the amount of exchange, in which in the line “Issue” he indicates the full name of the cashier-operator, and in the line “Base” he writes “For exchange”.

If in a trade organization there are senior and ordinary cashiers, then the senior cashier gives the change coin to the cashier-operators. The amount of the change coin indicated in the cash register is recorded by the senior cashier in the cash book (form KO-4) and in the book of accounting for funds received and issued by the cashier (form KO-5). This procedure is established in clause 4.5 of the Procedure for conducting cash transactions and will continue to apply when using the online cash register.

Thus, as before, in the absence of a senior cashier, an expense cash order is sufficient to issue a change coin, and in the presence of a senior cashier, it is necessary, in addition to registering cash registers, to keep a book in the KO-5 form.

Fiscal documents instead of standardized forms for CCP

Unified forms for cash register equipment

To record cash settlements with the population when carrying out trade operations using cash register systems, organizations used unified forms of primary accounting documentation KM-1-KM-9, approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132:

KM-1 “Act on transferring the readings of summing money counters to zeros and registering control counters of cash registers”;
KM-2 “Act on taking readings of control and summing cash counters when handing over (sending) the cash register for repair and when returning it to the organization”;
KM-3 “Act on the return of funds to buyers (clients) for unused cash receipts”;
KM-4 “Journal of cashier-operator”;
KM-5 “Logbook of recording readings of summing cash and control counters of cash registers operating without a cashier-operator”;
KM-6 “Certificate-report of cashier-operator”;
KM-7 “Information on KKM meter readings and the organization’s revenue”, etc.

Since this resolution is not a normative legal act adopted in accordance with Law No. 54-FZ, now, according to officials, it is not subject to mandatory application (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated April 4. 2017 No. 03-01-15/19821, dated 01/25/2017 No. 03-01-15/3482, dated 09/16/2016 No. 03-01-15/54413).

Consequently, organizations that use new online cash registers are not required to issue cashier-operator certificates (form KM-6) and keep a cashier-operator journal (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914).

In connection with the entry into force of the new edition of 54-FZ, the Bank of Russia plans to make changes to Directive No. 3210-U. In particular, in the new edition of clauses 5.2 and 6.6 of the Rules for Conducting Cash Operations, it will be established that incoming cash orders (PKO) and outgoing cash orders (RKO) must be issued on the basis of fiscal documents (as of the draft as of 03/01/2017).

Fiscal documents

Fiscal documents are fiscal data (information on calculations), which are presented in established formats on paper or electronically (Article 1.1 of Law No. 54-FZ).

Fiscal documents include (clause 4 of article 4.1 of Law No. 54-FZ):

registration report;
report on changes in registration parameters;
shift opening report;
cash receipt (strict reporting form);
correction cash receipt (strict correction reporting form);
shift closing report;
report on closing the fiscal drive;
report on the current status of settlements;
operator confirmation.

Formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents, are approved by Order of the Federal Tax Service of the Russian Federation dated March 21, 2017 No. ММВ-7-20/229@.

Shift duration

In accordance with legal requirements, work with fiscal equipment is divided into cash register shifts. Before the start of settlements using cash register systems, a report on the opening of a shift is generated, and upon completion of settlements, a report on the closure of a shift is generated. In this case, a cash register check cannot be generated later than 24 hours from the moment the report on the opening of a shift is generated (clause 2, article 4.3 of Law No. 54-FZ).

That is, a shift when working at an online cash register cannot last more than 24 hours. This requirement for the duration of the shift is explained by the capabilities of the fiscal drive. In the case when the shift exceeds 24 hours, the fiscal sign of the document is not generated on the cash register receipt (paragraph 9, paragraph 1, article 4.1 of Law No. 54-FZ).

A shift at a cash register can be opened one day and closed the next day with a total duration of no more than 24 hours. Law No. 54-FZ does not contain any other restrictions regarding the duration of the shift, as well as requirements for closing the shift at the exact specified time (letter of the Ministry of Finance of the Russian Federation dated May 5, 2017 No. 03-01-15/28066).

Shift closing report

When closing a shift on old cash registers, a Z-report was generated, which was the basis for making an entry in form KM-4 (“Cashier-operator’s journal”) (attachment to the letter of the Federal Tax Service of Russia dated June 10, 2011 No. AS-4-2/9303@, letters of the Federal Tax Service of Russia for Moscow dated January 20, 2011 No. 17-15/4707, dated April 20, 2011 No. 17-15/38757). Based on the Z-report, a certificate-report of the cashier-operator (KM-6) was drawn up and the data was entered into the journal of the cashier-operator (KM-4).

Since when using new cash registers it is not necessary to maintain forms KM-4 and KM-6, at the end of the shift a report on the closure of the shift is generated, on the basis of which a PKO is drawn up and an entry is made in the cash book.

Data on the amounts of cash received by the cash register for a shift are given in the report on the closure of the shift: the indicator “Total amount in checks (TSR) in cash” in the “Receipt” transaction counters” attribute of the “Shift totals counters” variable.

Please note that based on one report on closing a shift, several PKOs can be generated depending on the type of transaction and the entries that will be made in accounting when cash is posted to the organization’s cash desk:

full payment for the sale of goods, works, services (Debit 50, Credit 90-1);
partial payment for the sale of goods, works, services (Debit 50, Credit 62-1);
prepayment against future sales of goods, works, services (Debit 50, Credit 62-2).

Documentation of returns

Return of goods on the day of purchase

When returning funds to the buyer on the day of purchase, cash register is mandatory (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914). Funds are issued to the buyer from the cash drawer of the cash register on the basis of a receipt issued upon purchase of the goods.

When issuing cash, the buyer must run a cash register receipt indicating the payment attribute “RETURN OF RECEIPT”. There is no need to issue a certificate of return of funds to buyers (KM-3).

The return check of the cash register is transferred to the tax authorities through the fiscal data operator in the same manner as all other checks of the cash register (letter of the Ministry of Finance of the Russian Federation dated April 4, 2017 No. 03-01-15/19821).

Data on the returned amounts are reflected in the report on the closure of the shift: the indicator “Total amount in checks (TSR) in cash” in the “Counters of transactions “Return of receipts”” attribute of the attribute “Counters of shift totals”.

When posting cash amounts received at the cash register for a shift, the difference between the receipt amount and the receipt return amount must be reflected in the PKO. In other words, revenue from the sale of goods, works, and services in the PKO is reflected minus the amounts returned.

Return of goods not on the day of purchase

Today, even specialists from the Ministry of Finance of the Russian Federation do not know how to correctly process a refund for goods returned on a date other than the day of purchase. Therefore, officials recommend contacting the Bank of Russia on this issue (letters from the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated March 1, 2017 No. 03-01-15/11622). In none of their letters did the officials say that the return receipt must be processed for any refund, regardless of the date of return of the goods.

Since to date no new procedure for processing the return of goods has been approved, in our opinion, refunds for goods returned on a date other than the day of purchase should be returned in the same manner.

Step 1. Based on the buyer’s application for the return of goods, it is necessary to issue a cash register receipt, in which the buyer will put his signature, and give the buyer money from the main cash register (and not from the cash register cash drawer).

Step 2. Based on cash settlement, an entry should be made in the cash book.

Thus, on the day when the money for the returned goods was returned from the main cash register, the cashier issues a PKO for the full amount of revenue received by the cashier-operator, and a PKO for the amount of money returned to the buyer.

When returning a previously made prepayment, in our opinion, organizations should run a cash register receipt, regardless of the date of its payment. Funds should be returned from the cash drawer of the cash register.

New procedure for using CCT and OFD

Oksana Kurbangaleeva, Director of Successful Business Consulting LLC

Documentation of cash transactions - its procedure is strictly regulated, and liability is provided for violation of cash discipline. We will talk about how the cash register is maintained, what documents are required and how they are prepared, as well as the latest changes in the procedure for maintaining the cash register in this article.

Documentation and procedure for conducting cash transactions

Since 06/01/2014, the conduct of cash transactions is regulated by the Bank of Russia instruction “On the procedure for conducting cash transactions” dated 03/11/2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U). The previously existing regulation on the procedure for conducting cash transactions, approved. By the Bank of Russia on October 12, 2011 No. 373-P, from this date it became invalid.

Directive No. 3210-U did not make any fundamental changes to the process of documenting cash transactions. The main innovations affected:

Setting a cash balance limit:

Individual entrepreneurs and organizations - small businesses ( we wrote about this in the material “Small businesses have the right to keep any amount of cash in the cash register” );
enterprises setting the limit were given the right to independently choose the formula for calculating it: based on actual cash expenditures or on the volume of revenue.

Some relaxations for individual entrepreneurs and small enterprises. For example, these entities may now not maintain a cash book on those days when there were no cash payments. Moreover, individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, are allowed not to draw up cash documents and a cash book.
The procedure for preparing cash documents. They were allowed to be issued (optional):

on paper filled in by hand;
on a computer followed by printing on paper;
in electronic form, subject to protection from unauthorized access, distortion and loss of information; in this case, documents are signed with an electronic signature.

Latest innovations in cash transactions

The following, and currently the last major changes in the procedure for conducting cash transactions, were introduced by the Bank of Russia Directive No. 4416-U dated June 19, 2017 and came into force on August 19, 2017:

The cashier is allowed to draw up a general incoming and (or) outgoing cash order at the end of the day for the entire amount, which is confirmed by fiscal documents (checks and BSO online cash registers).
Signatures on cash documents are verified only if the document is drawn up on paper.
If an expenditure cash order is drawn up in electronic form, then the recipient of the money can put his electronic signature on it.
If the cash receipt order is issued in electronic form, then the cashier can send the receipt at the request of the depositor to his email.
Not only the cashier, but also another authorized employee can maintain a cash book.

The procedure for issuing money on account has also undergone a number of changes. Read about it.

Cash transactions: what they include

Cash transactions include (clause 2 of instruction No. 3210-U):

accepting cash, including its recalculation (receipt transactions);
cash issuance (expense transactions).

Receipt transactions can be: receipt of cash proceeds, receipt of money from a bank account, return of unused accountable amounts, etc. Expenditure transactions include payment of salaries, issuance of accountable and travel amounts, delivery of money to the bank, etc.

All incoming and outgoing transactions must be documented, an exception is made for individual entrepreneurs who keep records of income, income and expenses or physical indicators in accordance with the chosen taxation system.

What documents are used to document cash transactions?

The following are intended for documenting cash transactions:

book of accounting of funds accepted and issued by the cashier.

Unified forms of these documents were approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

For information on how to account for funds if you have an online cash register, read the following materials:

“How to keep track of money when using an online cash register?” ;
“Do I need a cash book to maintain an online cash register?” ;

General rules for preparing documents for cash transactions

Cash transactions are carried out by a cashier or other employee, to whom the head of the organization or entrepreneur assigns the duties of a cashier. The cashier must familiarize himself with his official rights and responsibilities by signature. If an organization or individual entrepreneur has several cashiers, a senior cashier is appointed. If necessary, the head of the organization or individual entrepreneur can also conduct cash transactions.

NOTE! The cashier is the financially responsible person with whom the corresponding agreement is signed. You can download his example from the link.

All cash documents, including the cash book, can be prepared in paper or electronic form. Documents on paper are drawn up by hand or on a computer and signed by authorized persons. Electronic documents are drawn up using technical means to ensure their protection from unauthorized access, distortion and loss of information. They are signed with electronic signatures in accordance with the requirements of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ.

Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. If the document is electronic, then it is signed with an electronic signature (EDS). The Ministry of Finance believes that when preparing primary accounting documents it is possible to use a simple electronic signature (letter dated July 17, 2017 No. 03-03-06/1/45323). The cashier is provided with a seal (stamp) containing the details confirming the cash transaction, as well as sample signatures of persons authorized to sign cash documents. The cashier is obliged to compare signatures with samples only if the document is not drawn up in electronic form with an electronic signature. In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting for received and issued cash.

Documentation of cash receipts transactions

The receipt of cash at the cash desk is formalized by a cash receipt order (form according to OKUD 0310001).

Upon receipt of the PKO, the cashier:

Checks for the signature of the chief accountant, accountant or manager - only if it is a paper document.
Checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, as well as the presence of supporting documents.
Receives money, recalculates it and checks the amount specified in the order with the amount actually accepted.
Signs the PKO and affixes a seal (stamp) to the receipt issued to the depositor. If the PKO is electronic, then the cashier sends a receipt at the request of the depositor to his email.

If the amounts do not correspond, and the depositor refuses to add the missing amount, the cashier crosses out the PKO and transfers it to the chief accountant, accountant or manager for re-registration for the actual amount of cash deposited. If the receipt is issued electronically, the cashier makes a note about the need to re-register the PKO.

In the case of capitalization of revenue received using a cash register, the receipt can be issued once for the total amount based on the control tape or strict reporting forms of the online cash register.

Expenditure cash documents

Consumable documents for the cash register are:

expense cash order (form according to OKUD 0310002);

payroll - form according to OKUD 0301009 ( see “Sample of filling out the payroll statement T 49” );
payroll - form according to OKUD 0301011 ( see “Salary sheet form T 53 (download form)” ).

Upon receipt of the specified documents, the cashier:

Checks the presence of the signature of the chief accountant, accountant or manager, with the exception of electronic cash registers.
Checks the availability of supporting documents.
Identifies the recipient by passport, other identification document, power of attorney.
Prepares and recalculates money, issues it directly to the recipient indicated in the cash settlement, statements or power of attorney, obtains the latter’s signature and signs the order himself. If the cash settlement is electronic, then the recipient of the funds puts his electronic signature.

To issue accountable amounts, a written application from the accountable person or an order from the manager is required. The chosen procedure is fixed in the Regulations on settlements with accountable persons.

You can download a sample application for the issuance of money from the following link.

If wages are paid according to statements, a settlement account is drawn up for the amounts actually paid, and the unpaid amounts are deposited.

If money is issued by proxy, the cashier must check:

correspondence of the recipient's last name, first name, patronymic, indicated in the RKO, with the principal's last name, first name, patronymic, indicated in the power of attorney;
compliance of the surname, name, patronymic of the authorized person indicated in the power of attorney and RKO, the data of the identity document, the data of the identity document presented by the authorized person.

In the settlement and payment or payroll statement, before the signature of the person entrusted with receiving cash, the cashier puts the mark “By proxy”. The power of attorney itself is attached to the RKO or statements.

If a power of attorney is issued for several payments or for receiving money from different organizations or individual entrepreneurs, certified copies are made of it. The original is kept by the cashier and is attached to the debit order or statement upon the last disbursement of money.

Cash book

All movements at the cash register are reflected in the cash book (form according to OKUD 0310004).

Entries in the book are made by the cashier or other authorized person for each PKO or RKO.

At the end of the working day, the cashier checks the data contained in the cash book with the data of cash documents, displays the amount of the cash balance and affixes a signature. Then the entries in the cash book are verified with the data in cash documents by the chief accountant, accountant or manager and signed.

If no cash transactions were carried out during the working day, no entries are made in the cash book. Separate divisions provide the legal entity with a copy of the cash book sheet in the manner established by it. The chief accountant controls the maintenance of the cash book; in his absence, the manager.

Results

Documentation of cash transactions has undergone a number of changes related to the introduction of online cash registers and the spread of electronic document management. In addition, officials decided to somewhat simplify the procedure for issuing funds on account.

All funds that appear in enterprises conducting business activities and making a profit from it (including individual entrepreneurs) must be kept in a bank account.

But there are situations in which some of the money remains with the business entity and is used for certain purposes (for example, issuing wages or travel allowances). For this purpose, there is a cash desk of the organization, where strict records of received and issued financial resources are kept.

What is it regulated by?

Accounting for the movement of inventory items of an entity that conducts business activities, which includes cash, securities, as well as other documents giving the right to receive finance for them, is under special control of special authorities (tax inspectors), since they are the tax base.

Therefore, the rules for such accounting are clearly stated in various regulatory legal acts of our state. These include the following legislative norms:

Regulations on the rules for organizing cash circulation on the territory of the Russian Federation, which was approved on January 5, 1998 under number 14-p.
Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998, number 88, which approved unified forms of primary accounting documentation.
in the Russian Federation, which was adopted by the decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 under number 40.

The first regulatory act establishes general rules for the circulation of cash and obliges all organizations that conduct business activities to store their cash in banking institutions in special commercial accounts. It also states that the company may keep some of the money in cash.

For these purposes, the management of such a structure, together with the servicing bank, establishes by mutual agreement.

The limit means the maximum amount of money and securities with a nominal value that can remain in the cash register at the end of the working day and not be handed over to a banking institution. Exceeding this amount entails the imposition of penalties on the enterprise or individual entrepreneur. Non-compliance with the established limit is allowed only on the day of payment of salaries and other social payments to employees of the organization.

The second normative act establishes samples of cash documentation, the procedure for maintaining and filling them out. The third act regulates the process of conducting cash transactions, and also approves a list of documents (cash orders, books, pay slips) that confirm the performance of certain actions with money (financial transactions) that are in the cash register.

It is important to know that the receipt and withdrawal of funds from the cash register relate to transactions confirming the economic activities of an enterprise or individual entrepreneur. All this is documented with receipt and expense documents. All primary financial (accounting) accounting is carried out on their basis.

Types of cash documents

Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998, number 88, which approved unified forms of primary accounting documentation, establishes the following cash documents:

(form KO-1). It accepts all cash, as well as securities that come to the cash desk.
(form KO-2). It issues financial resources, as well as securities from the cash register.
A journal in which all incoming and outgoing orders are recorded ().
The cash transactions book (), which reflects all cash movements and also records their balance at the end of the working day (form KO-4).
A book that displays records of all financial resources issued and received by the cashier of an enterprise or individual entrepreneur ().

In some cases, the cashier may issue wages, stipends, and other payments on statements. They are either . Despite some differences in the name, legally these are the same financial document, which has mandatory details to fill out.

It should be noted that in cash orders, according to which funds are received and issued, any corrections are prohibited, erasures. If these documents were initially drawn up incorrectly, then they are written off by the act and new ones are drawn up.

Documentation of transactions

All transactions with finances and other securities that have a cash equivalent (for example, traveler's checks, stamps) are executed by cash orders. The latter, in turn, are recorded in the order journal, and the funds (their amounts) are entered into the cash book.

Transactions involving the receipt of money at the cash desk are documented using cash receipt orders (PKO).

The requirements for their preparation are as follows:

the date of compilation must correspond to the day of the operation;
personal information and position of the person who issued the warrant are required;
the reasons for their preparation must be indicated (return of unused travel funds, payment for goods or services provided);
it is necessary to indicate the details of the documents attached and confirming the operation (date, number, name).

You should immediately note that the regulations that regulate these actions do not establish a list of documents confirming incoming transactions. It is prescribed in the internal documents of the business entity.

The receipt order is considered valid after it is signed by the accountant, and if not, by the director or the individual entrepreneur himself.

Operations for the issuance of funds from the cash register are formalized using cash receipt orders (COS).

The requirements for their preparation are no different from those established for receipt documents.

Actions of the cashier upon receipt of PKO and RKO:

check the original signature of the chief accountant and the presence of the authorization signature of the director;
check that all supporting documents for issuing or receiving money are properly executed;
make sure that the necessary attachments to orders are available.

This is a mandatory procedure for employees to work at the cash register.

You can clearly see the accounting process in the 1C program in the following video:

Accounting procedure and posting examples

Before starting work at the cash register, cashiers must carefully read their job description and the list of documents approved by the management of the enterprise that can be attached to cash orders.

In financial statements, work with the cash register is numbered score 50.

Sub-accounts can be opened for it:

50/1 – cash desk of the enterprise;
50/2 – operating cash desk of an organization (bank, transport company and others);
50/3 – sale and posting of monetary documents (stamps, bills, railway, air tickets).

Accounting for PKOs and RKOs occurs in their registration journal, as well as in the cash books:

Their serial numbers are entered into the journal after the chief accountant or director signs them. It must be kept in the accounting department of the enterprise or with the director.
A cash book is a general financial statement that records all transactions for the day (reporting period). The main requirement for it is to indicate the balance in the cash register at the end of the working day. If no transactions were carried out, then the balance will be the amount withdrawn for the previous reporting period.

There are also statements on the disbursement of funds. They must contain such mandatory details as the personal details of the person to whom payments are due, information about accrued funds, taxes paid on them and other obligatory payments, including alimony and other money collected by court decision. The total amount to be issued must also be indicated.

Typical entries for cash transactions are presented in the following table:

Accounting for cash transactions is strictly regulated by current legislation and does not tolerate negligence. If violations are detected, the business entity will face penalties from the tax inspectorate.

All cash transactions are accompanied by mandatory documentation. Only on this basis are they accepted for accounting in accounting.

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What primary documents are used to process cash transactions? Any financial transactions must be certified by appropriate documents.

It is documentary support that confirms all actions performed by the responsible employee. The document flow procedure for cash transactions is regulated by current Russian legislation.

What you need to know

The most responsible work in the activities of any economic entity is accounting for cash flow and proper documentation of all cash transactions carried out.

Primary documents also have legal significance. If any accounting disputes arise, they can be used as primary evidence.

The Ministry of Finance of the Russian Federation has established strict details that must be available in the main primary documents for conducting cash transactions.

Thus, the following details are invariably indicated:

Name;
form and code;
date of creation;
the essence of the operation, its measures;
responsible persons, their signatures with transcript.

Documentation classification

The forms of unified forms used for processing cash transactions are displayed in the All-Russian Classifier of Management Documentation.

The primary documentation for registration and accounting of cash transactions carried out includes:

incoming/outgoing cash documents;
cash registers;
memorial orders;
certificates and similar documents;
books of cash and other valuables;
books of accounting of received and issued funds and valuables.

Normative base

The most important requirements regarding the rules and procedures for preparing primary documentation are contained in.

Basic primary documents for recording cash transactions at an enterprise

For registration of cash transactions, the State Statistics Committee of the Russian Federation approved the formats of primary accounting documentation. Registration of primary documents for accounting of cash transactions is mandatory for any organizations carrying out cash settlements.

The main forms include:

Cash is credited to the enterprise's cash desk from a bank account as a result of payment for inventory items and services, upon return of previously issued amounts of money, etc.

To receive money from a current account, the organization has a specially issued checkbook. To withdraw money from the account, the accountant issues a cash check, then it is signed and handed over to the cashier.

The check form contains the value of the accepted amount. The banking institution retains the tear-off part of the check document.

The counterfoil of the check acts as a supporting document when entering this transaction into the accounting registers of the organization. You can deposit money into your current account by filling out an advertisement for a cash contribution.

The fact of cash receipt is certified by a receipt order. This document is recorded in .

Then the PKO is given to the cashier, he receives the money and, after signing the order and attached to it, makes a proper entry in the cash book.

With the help of cash register services, transactions are processed for:

Memorial warrants

A memorial order is a document that contains the registration of any business transaction with the display of the transaction amount on the accounting accounts.

Such documents are created for all operations carried out during the reporting period. Next, each order is posted to the control debit and credit sheets, to the corresponding accounts.

Such orders are part of one of the accounting systems in accounting. This system is relatively simple, which contributes to its popularity. All accounting registers are replaced by the General Ledger, which is created monthly.

The basis of the memorial-warrant accounting system is represented by memorial orders, separately drawn up for each financial transaction.

If there are a large number of homogeneous primary documents, it is advisable to register them in a cumulative statement, based on the results of which the corresponding posting is drawn up. Each memorial order has a permanent number.

Therefore, only one order is prepared monthly for each group of operations. If individual transactions are single, then separate orders are prepared for them, numbered for the month.

The chief accountant signs the memorial order, after which the document is registered in the synthetic accounting journal.

With the help of such a journal, the safety of orders and primary documents is monitored. At the end of the month, the journal results are compared with the results of synthetic account turnover.

The advantages of the memorial-warrant system are the simplicity and accessibility of the accounting process, strict consistency, the use of standard register forms and the possibility of using the labor of low-skilled employees.

Cash journals

In the Classifier, the cash book has a number. This document is used to record all cash credited to the cash register and issued from it.

Entries in the Book are made on the basis of data from primary documentation, namely PKO and RKO. After each cash order is issued, a proper entry is made in the cash book.

When making entries, the cashier must check the amounts indicated in the documents and the Book. If the amounts match, at the end of the working day, the cashier calculates the balance, which is the result of all transactions performed during the day.

Each sheet of the cash book is certified by the cashier. You can maintain a cash book either manually or in electronic format.

With normal manual filling, the sheets are numbered even before the magazine is used. The journal must be laced and certified with the signatures of the chief accountant and manager. If available, the organization's seal is affixed.

When maintaining a cash book electronically, it is important to take measures to prevent unauthorized access to records. The electronic book is certified by electronic signatures of responsible persons.

Information is printed within the time limits established by management. Printed sheets of the e-book are collected in a separate folder. They may be needed when conducting external.

General filling requirements

Primary accounting documents used to document cash transactions are filled out taking into account the same requirements.

The main ones are the following:

records are kept using means that guarantee the safety of records. These include the use of ink, pens, chemical pencils, and machine media. You cannot use a simple pencil for notes;
Mandatory details must be indicated, records must be legible;
Columns cannot be left blank; a dash must be entered;
amounts are indicated in words and figures;
documents are certified by the signatures of responsible persons with a transcript of the signatures;
The presence of blots and corrections is unacceptable;
Primary documents should be stored for at least five years.

Optimization of primary accounting

The process of registering cash documentation can be optimized. To do this, you need to pay attention to points that increase the effectiveness of accounting work:

organization of rational document flow;
improvement of business processes;
automation of accounting processes;
motivation for staff.

With proper organization of the document flow system, duplication of documents can be avoided, which means reducing the time for drawing up and processing documentation.

To do this, it is worth determining at what stage it is advisable to create and transfer primary documents to other departments. Accounting personnel can be divided into groups based on interests.

Some employees will be directly involved in the preparation, compilation and verification of primary documentation. Others will draw up accounting entries, guided by already verified documentation.

Automation of accounting processes will minimize the role of the “human factor”, which will practically eliminate the likelihood of errors.

At the same time, the time required to process documents is reduced, since the automated system itself will calculate and withdraw all the necessary amounts.

Account book	Intended for documenting cash transactions carried out between the chief cashier and other cashiers of the organization during the day. The need for such a document arises only for large enterprises
Payroll	The document takes into account the time worked, accruals, payments and deductions to employees of the organization. A document is drawn up in a single copy by an accountant on the basis of primary documentation for recording production, time worked, etc. The statement indicates the amounts to be issued, as well as deductions and deductions. The last column of the document contains information about the total amount of payments for which the cash settlement is compiled
	This document keeps records of the issuance of wages and other payments to employees. The format is identical to the format of a payroll statement.