home Ideas Penalty for excess at the cash register. Violations of cash discipline

Penalty for excess at the cash register. Violations of cash discipline

In order to understand the concept of “cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”:

Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.

Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.

So, all cash transactions must be accompanied by the execution of cash documents, which is usually meant by compliance with cash discipline.

Cash discipline– this is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The basic rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

According to it, in 2019 the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

L = V / P x N c

V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash receipts occurred). The billing period must be no more than 92 working days

Nc– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, the location, organizational structure, specifics of the activity (seasonality, working hours, etc.) can be taken into account.

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).

Option 2. Calculation based on the volume of cash dispensed from the cash register

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).

In this case, the formula applies:

L = R / P x N n

L– cash balance limit in rubles;

R– the volume of cash issued for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;

P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash withdrawals). The billing period must be no more than 92 working days, and its minimum value can be any.

Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Salaries were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2019 (sample order).

The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and further until you issue a new order.

Simplified procedure

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash register.

In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).

If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).

Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money on account to employees who have not reported on previous advances).

During 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with the attachment of documents confirming the expenses made (KKM receipts, sales receipts, etc.).

Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments

Another important rule of cash discipline is compliance with the restrictions on cash payments between business entities (individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.

In an organization that works with a cash register, compliance with and knowledge of cash discipline is necessary. If you do not comply, you will have to pay fines. For what you can get a fine, and in what amount, you can find out from this article.

All transactions with cash funds must be carried out in strict accordance with the law. There are fines for violation of cash transactions. If a tax audit was carried out during which violations were identified, both the organization and the responsible person will have to pay a fine. They will have to pay the following amounts:

Responsible employee who caused the violation - from four to five thousand rubles;
Organization – from forty to fifty thousand rubles.

As a rule, the responsible employee is the chief accountant, but in some cases it may be another employee who performs cash transactions. Before beginning to perform his duties, the cashier signs an agreement stipulating responsibility for violation of cash discipline.

Compliance with cash discipline

In order not to violate cash discipline, you need to know the following rules:

Cash and cash documents must be stored in conditions in which they will be completely safe.
A liability agreement must be concluded with the cashier. An exception is the situation when the cash register is run by an entrepreneur working without employees.
If cash proceeds go to the cash register, the organization must have a cash register. Cashiers must issue receipts.
Transactions made through the cash register must be documented with special cash documents. Documents must be drawn up directly during the operation. If funds were received outside the operating cash desk, documents for them are filled out at the end of each working day.
When the cashier accepts money, he checks it for authenticity in accordance with a certain procedure.
The maximum amount in cash under one contract is one hundred thousand rubles.
The money received at the cash desk should be spent only on specific purposes: settlements with sellers, payment of salaries. Entrepreneurs can spend the incoming proceeds for any needs.
The issuance of funds on account takes place according to a memo written by the manager of the company. In order for an employee to report on the amounts received, he is given three working days from the expiration date for which the funds were issued. Unspent money is returned to the cashier.
Transactions with currency can be performed through the cash register. In most cases, they are related to the issuance of money for foreign business trips and currency exchange in banks.
At the end of the working day, there must be an amount remaining in the cash register that does not exceed the established limit. The procedure for calculating it can be chosen by an entrepreneur or organization independently from two options.

Read more about the rules for maintaining cash discipline.

Types of violations of cash discipline

There is a list of violations that occur most often in organizations. If the audit reveals them, the company will have to pay a fine provided for by law.

The main violations include:

There is an amount in the cash register that exceeds the established limit;
The conditions for storing funds have been violated;
There is a sum of money in the cash register that does not have any documentary evidence;
Cash payments are carried out in excess of the established limit (over one hundred thousand rubles).

Violation of cash discipline is failure to comply with or ignore the rules established by law or the organization’s charter.

How are fines paid?

In accounting there is a subaccount 64, called “calculation of taxes and payments”. This is how fines are paid.

New rules for maintaining records in 2016

In 2016, several new rules for maintaining cash documentation were introduced:

Cash reporting can be maintained and submitted electronically. It must have an electronic signature.
Documents can be certified not only by the cashier, but also by the accountant or manager of the company.
The cashier must have a special stamp confirming his right to maintain documentation.
To maintain documents, only special forms are used, which must contain the necessary list of details.
If a deposited amount of funds has appeared, it should be noted only after the payment of salaries to employees.

Responsibility for compliance with the Procedure for conducting cash transactions rests with the heads of organizations, chief accountants and cashiers. Persons guilty of repeated violations of cash discipline are held accountable in accordance with the legislation of the Russian Federation. Banks systematically check the procedure for conducting cash transactions. For non-compliance with the conditions for working with cash and the procedure for conducting cash transactions, in accordance with Decree of the President of the Russian Federation of May 23, 1994 No. 1006 “On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget,” fines are levied on the organization :

1) for non-receipt (incomplete receipt) of cash to the cash desk - a fine of 3 times the amount not received;
2) for making cash settlements with other enterprises, institutions and organizations in excess of the established maximum amounts - a fine of 2 times the amount of the payment made. According to paragraph 5 of the letter of the Central Bank of the Russian Federation dated March 16, 1995. No. 14-4/95 penalties are subject to unilateral application from the buyer;
3) for failure to comply with the current procedure for storing available cash, as well as for the accumulation of cash in cash registers in excess of established limits - a fine of 3 times the amount of identified excess cash (excess cash is understood as the average value calculated based on the amount and number of days in excess cash balance limit).

Administrative fines in the amount of 50 times the minimum monthly wage established by law are imposed on the heads of enterprises and institutions that committed these violations.

There is no liability for failure to set a cash limit. However, as already noted, according to the Rules for an enterprise that has not provided a calculation for establishing a cash balance limit to any of the banking institutions, the balance limit is considered zero, and the cash not deposited by the enterprise is considered above the limit. No penalties have been established for the cash received. Such liability can be established between the enterprise and the bank. In the event that, according to the terms of the agreement for settlement and cash services on the collection of cash between the enterprise, its servicing bank and the collection department, an above-limit balance in the cash register is established in the event of a collector’s failure to arrive, then this is not a violation of the procedure for conducting cash transactions. According to clause 9 of Decree of the President of the Russian Federation dated May 23, 1994 No. 1006, administrative liability for the accumulation of cash in excess of established limits in the cash register is not applicable under such circumstances. This conclusion is confirmed by the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 5, 1996. No. 3561/96. The amount of the administrative fine is calculated based on the minimum wage in force at the time of the commission of the specified violation.

The procedure for conducting cash transactions in the Russian Federation, approved by the Central Bank of the Russian Federation in 1993, basically preserves the procedure for recording these transactions established by Resolution of the State Bank of the USSR dated August 8, 1991 No. 2. Regulation 1 to the Procedure for Conducting Cash Operations in the Russian Federation (1993) sets out the signs and rules for determining the payability of bank notes (banknotes) and coins of the Bank of Russia (signs of payability, acceptable damage to payment banknotes, the procedure for exchanging banknotes and coins, the procedure for examining banknotes) , which should guide cashiers when carrying out cash transactions with bank notes and coins of the Bank of Russia. The timing of audits of cash transactions has been changed; now, instead of monthly audits, the timing of audits is set by the head of the organization.

At the same time, the new document contains instructions on the mandatory use of cash registers when making payments to the population. If organizations, due to the specifics of their activities or location, do not have the ability to use cash registers, then special forms of document forms approved by the Minister of Russia can be used as strict reporting documents when making payments to the population.

For violation of the requirements of the Law of the Russian Federation “On the use of cash registers when making cash settlements with the population,” penalties are applied to organizations from 10 to 350 times the established minimum monthly wage, depending on the nature of the violation. Let's consider this point in more detail:

In the case of conducting settlements with the population without cash registers -350-

multiple;

- when using faulty machines - 200 times the value;
- if there is no price tag posted for the product being sold or a price list for

services provided - 100 times the size;

In case of non-issuance of a check or understatement of the amount in the check - 10 times the amount, but not

less than 20% of the purchase price.

An untimely Z-report on a cash register (not on the date of revenue) is a gross violation of cash discipline. If within 2 months from the date of these offenses (according to Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation) the Federal Tax Service Inspectorate does not check the company will not receive a fine. Otherwise, most likely there will be a fine under Art. 15.1 of the Code of Administrative Offenses for violation of the procedure for working with cash and the procedure for conducting cash transactions, resulting in non-receipt (incomplete receipt) of cash to the cash desk. It can be imposed either on the enterprise itself from 40 to 50 thousand rubles, or personally on the chief accountant (or director) from 4 to 5 thousand rubles.

Both individual entrepreneurs and LLCs are required to follow the procedure for conducting cash transactions. If an individual entrepreneur receives payment for goods and services only by bank transfer (for example, selling products via the Internet), he must still conduct transactions in order to issue a check. At the same time, you can print a receipt before paying for the order if, for example, the money will be transferred to the courier upon delivery.

The proceeds received at the cash desk over the past day are registered with cash receipt orders (can be one paper), the same with the return of accountable funds, cash received from the bank, and money contributed by the entrepreneur to carry out current activities.

For violation of cash discipline, they pay twice, since fines are imposed on both the director and the enterprise as a whole.

A cash disbursement order is used to document cash collected at the bank, money issued for reporting to employees and the individual entrepreneur himself for business or personal needs. An individual entrepreneur has the right to withdraw funds for personal needs, since he is the owner of the enterprise. At the same time, neither tax nor any other regulatory authorities have the right to control the expenditure of these funds. All receipts and consumables must be entered into a special cash book, in which, upon completion of all operations, it is necessary to withdraw the remaining cash in the cash register.

Both for legal entities and individual entrepreneurs, the requirements of cash discipline set a single limit on cash payments between organizations - 100 thousand rubles. within one transaction. At the end of the working day, after all transactions have been completed, only a certain limit of cash can be kept in the cash register. The amount is determined by the head of the enterprise by order in any form. Anything in excess of this amount must be collected into the bank, and there is no requirement to inform the bank about the cash limit. In excess of the limit, you can keep cash in the cash register for five days for wages and other mandatory payments to employees. At the same time, banks have the right to check their clients at least once every two years.

Fine for violation of cash discipline

Responsibility for compliance with the requirements for cash discipline established by law lies with the cashier, chief accountant and head of the enterprise. Failure to comply with the requirements for maintaining cash discipline is an administrative offense (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). For example, making settlements with organizations in cash in excess of the limit or exceeding the cash balance limit entails a fine of 4-5 thousand rubles. for officials and 40-50 thousand rubles. for legal entities. The same punishment awaits those who did not deposit cash into the cash register or did so in an incomplete amount. Typically, companies that violate cash discipline pay twice, since fines are imposed on both the director and the enterprise as a whole.

If a company makes cash payments, it must clearly know what cash discipline is. The procedure for cash discipline and the rules for conducting cash transactions are strictly defined by Russian legislation.

In this article you will read:

What is cash discipline in an enterprise?
For whom is compliance with cash discipline mandatory?
What are the basic rules for maintaining cash discipline?
How is cash discipline controlled?
How is cash discipline checked at an enterprise?
What liability is provided for violation of cash discipline?

All organizations and individual entrepreneurs are required to follow legal standards. If cash discipline is not followed, the perpetrators are held accountable.

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What does cash discipline mean in an enterprise?

Those who have not conducted trading activities often believe that a cash register and a cash register are identical concepts to each other. But that's not true. To better understand the difference between them, let's define both terms.

Cash register (KKM) refers to the special equipment necessary to receive money from clients and customers. There can be an unlimited number of cash registers in one organization. Everything is determined by how many devices are needed to conveniently serve customers. Separate reporting documentation must be drawn up for each cash register.

U cash registers company (operating cash desk) has a different purpose. It is necessary for all cash transactions, such as accepting, giving or storing money. It is to the operating cash desk that proceeds received by any means are sent. This also applies to funds received through a cash register.

From the operating cash desk, the enterprise takes funds for current expenses necessary for its normal functioning. From here they extract money, which is subsequently transferred to the collector. The collector receives the funds and takes them to the bank. Some organizations allocate separate premises for operating cash desks. Other companies place them in safes or metal cabinets, while others even organize cash registers in ordinary desk drawers.

Cash discipline of an organization implies clear documentary support and accurate accounting of all cash transactions. Therefore, all transactions with money must be documented. In other words, cash discipline is all the requirements and regulations in aggregate regarding the manipulations of receiving, storing and issuing financial resources from the operating cash desk. A businessman should rely on them in his work.

Cash discipline is a process within which certain conditions must be observed.

Correctly draw up cash documents that accurately reflect all movements of funds from the operating cash desk.
Control the limit of money in the cash register; upon completion of the organization’s work, no amount exceeding the established maximum should remain in the operating cash desk.
Control the distribution of finances to the employees of the enterprise - accountable persons.
Regulate settlement transactions carried out between business entities; each agreement should not exceed 100 thousand rubles.

For whom is cash discipline mandatory?

Cash discipline is an indispensable condition for every enterprise. It does not matter what taxation system the company operates under and whether it has a cash register (cash register). There is only one rule, according to which a company may not have a cash register and use SSR (strict reporting forms). But registration of funds that pass through the cash register is a mandatory procedure. Thanks to the regulatory and legal acts that have come into force, on the basis of which individual entrepreneurs must work, maintaining cash discipline has become much easier. From 06/01/2015, according to the new rules, entrepreneurs do not necessarily have to prepare cash documents.

Today, entrepreneurs mainly must maintain financial documentation directly related to the payment of wages to employees who are registered under an employment contract. Such documentation includes:

payroll statements;
pay slips.

At first glance, thanks to innovations, the business industry should develop more rapidly and successfully. There are no longer strict requirements for the preparation of financial reports, which has significantly simplified the process. In addition, individual entrepreneurs do not need to set a cash balance limit if the total number of employees in the company does not exceed 100 people and the amount of annual revenue is 800 million rubles. But, despite the relaxation and simplification of the rules for preparing financial documents, the number of fines for improper management of cash discipline did not decrease in 2017, but, on the contrary, increased.

Not all forms of business can operate under simplified cash discipline. That is why every entrepreneur should know how to run a cash register. Let's assume that there is no need to prepare cash documents in the organization. But if cash discipline is observed, accounting will become easier. If the business moves to a higher level, there will be no need to radically change the processes for documenting financial transactions.

What regulatory documents regulate cash discipline in 2017?

There are certain rules for maintaining cash discipline. They are reflected in a number of documents, including:

Directive of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, establishing the rules for conducting cash transactions for legal entities and individual entrepreneurs;
Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, containing the conditions for cash payments;
Law of the Russian Federation of May 22, 2003 No. 54-FZ, establishing the rules for the use of cash register systems;
Law of the Russian Federation dated July 3, 2016 No. 290-FZ, or the Law on Online Cash Registers, which significantly changed the rules of Law No. 54-FZ; The main stages of implementation of these laws will occur in 2017-2018.

The latest Law has changed significantly. The main difference was the transition to using online cash registers. Such cash desks transmit information about cash and electronic payments through the fiscal data operator to the tax authorities in electronic format. Information is received at the time of calculation.

There have been some changes in cash discipline regarding online cash registers. The Ministry of Finance in Letter No. 03-01-15/37692 dated June 16, 2017 noted that after the introduction of an online cash register in a company, keep a journal of the cashier-operator (Form No. KM-4) and draw up a certificate-report of the cashier-operator (Form No. KM-6) optional.

It should be noted that cash discipline from July 1, 2017 obligated most companies to switch to new online cash registers. Enterprises are responsible for the use of old cash registers. For failure to use a cash register, an entrepreneur or company will be fined from 75% to 100% of the settlement amount, but not less than 30 thousand rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). Also, a company or individual entrepreneur may be fined if they use cash register equipment (CCT) that does not meet legal requirements. The amount of the fine in this case is from 5 to 10 thousand rubles. (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Also, based on the Directive of the Bank of the Russian Federation dated June 19, 2017 No. 4416-U, the scheme for conducting cash transactions has changed. At the moment, in order to issue accountable funds, it is not necessary to fully repay the debt for the amount received previously. In addition, the accountable person may not write a statement. Registration of issuance is carried out on the basis of administrative documentation (for example, an order from management).

What are the features of cash discipline for individual entrepreneurs and LLCs?

Let us look in more detail at what cash discipline is for LLCs and individual entrepreneurs.

1. Features of IP.

Many businessmen have no idea about proper cash management in accordance with legal regulations. If an entrepreneur decides to use simplified discipline, he issues an appropriate order. Without it, you cannot refuse to keep cash documents in full.

In accordance with Decree No. 3210-U, individual entrepreneurs can:

refuse to draw up PKO when accepting cash; cash register statements, BSO, checks, etc. will serve as supporting documents;
do not use cash settlement services when transferring finances: the basis for issuing salaries is the payroll;
do not use a cash book (all transactions related to the activities of an individual entrepreneur, including the receipt and issuance of money, are entered in the book of income and expenses (KUDiR); money that a businessman takes from the cash register for personal purposes is not recorded in the book of income and expenses) .

Please note that cash may not be spent on all purposes of an individual entrepreneur. For example, you cannot spend them on paying loans, conducting transactions with securities, issuing loans, etc. The Decree provides a complete list of restrictions. For such expenses, it is better to use a bank card issued to an individual. In addition, the required amount of funds can be deposited into a current account and then withdrawn to be used for these purposes.

2. Features of LLC.

Changes in discipline only allow LLCs not to comply with balance limits. In all other matters, LLCs must follow the rules established for legal entities.

The limit, or carryover balance, is the permissible maximum amount of cash that can be left in the cash register every day at the end of the company's work. It is better to hand over funds in excess of the norm to the bank. The only exceptions are weekends, holidays and days on which salaries are paid if funds were received at that time.

Previously, LLCs were subject to a mandatory fixation of the cash balance limit. If a small business entity did not define it, the tax authorities set a limit of 0 rubles. All funds in account balance 50 that were detected above the norm during inspections were regarded as a violation.

From June 1, 2014, all LLCs with no more than 100 employees and revenue of no more than 800 million rubles annually are allowed not to approve the limit. The current balance limit will be cancelled. The manager draws up a special order, the requirements for which are reflected in Decree No. 3210-U. If the company maintains accounting, the decision is reflected in the accounting policy. If the company does not do this, exceeding the established limits is regarded as an administrative violation of cash discipline in 2017. For such a violation, a fine is imposed on the company.

What documents are required to be kept by cash discipline?

In accordance with the legislation of the Russian Federation, all actions related in one way or another to the operating cash desk can only be carried out by the cashier. It may also be another employee of the enterprise vested with appropriate authority. In the absence of such an employee in the company, this is handled directly by the entrepreneur.

If the company has not one, but several cash registers, a senior cashier is appointed. The documents are prepared either by the chief accountant or another employee responsible for this. The cashier, the administrator, and the entrepreneur himself can maintain documentation. But this requires a certain agreement, according to which a specific employee is entrusted with accounting.

To register a cash register, you will need certain documents.

1. Receipt cash order. It is always filled out when money arrives at the operating cash desk. If cash transactions are confirmed by the issuance of cash receipts or reporting forms, a document is created that takes into account the entire amount of cash received during the working period.

2. Account cash warrant. The document is filled out after the money is issued from the organization’s cash desk. If the company issued funds to an employee so that he could buy materials necessary for the work process, then after the responsible person receives an order from him, he should make sure that the document bears the signature of the chief accountant or manager. The employee's passport is also checked.

3. Cash book. When preparing a cash book, you should adhere to the KO4 format. The document reflects all information on incoming and outgoing cash orders. At the end of the working day, the cashier compares the information in the book with the information in the cash documentation and makes sure that they match. Next, the remaining funds in the cash register are withdrawn. If no cash transactions were carried out during the day, no data is entered into the book. At the same time, the lack of information in it is not a violation of cash discipline.

4. Account book. It is only needed if the company has more than one cashier. Each transaction of cash transfer from a cashier to a senior cashier and vice versa is recorded in the ledger. When receiving money, employees sign the book, thereby confirming receipt and transfer of funds.

5. Payroll and payroll. Drawing up a document is mandatory only when issuing scholarships, salaries, bonuses, etc. to employees.

Documents can be submitted not only in paper, but also in electronic format. If a paper format is chosen, certain rules are followed when compiling. The document can be written by hand or printed on a computer. The main condition is the presence of the signature of the responsible person on it.

Electronic documents are compiled on a computer, but they are approved with an electronic signature to prevent unauthorized access. Note that the books of accounting forms, reports and journals of the operational cashier have nothing in common with cash documents.

Maintaining cash discipline according to strict rules

Cash discipline is important for any organization. Thanks to the correct maintenance of cash documentation, you can avoid many errors and fines. Below we present the main requirements for the formation of cash register papers.

1. Preparation of primary documents.

All cash transactions related to the acceptance, issuance, and storage of financial resources must be carried out by the cashier, that is, an authorized person. If the company does not have such a position, an individual entrepreneur has the right to do this himself or transfer these functions to an accountant conducting financial and economic activities. One way or another, a responsible employee is appointed. Cash discipline implies maintaining mandatory documentation previously listed in the article.

2. Setting a limit on the cash balance.

If the funds remaining in the cash register at the end of the work process exceed the limit, we are talking about a violation of cash discipline. There is a concept of the so-called carryover balance (or limit). This is a certain amount that the balance in the cash register at the end of the working day cannot exceed. All funds above the maximum are transferred to the bank. Exceeding the carryover balance is permissible only in cases where it is a day off, a holiday, or if wages, bonuses and accruals were paid on that day.

Setting a limit is a must. If the organization does not do this, the amount of the carry-over balance is automatically set to zero. Accordingly, each receipt of cash is regarded as a violation of cash discipline in 2017, that is, exceeding the limit. Because of such actions, a fine is imposed on the entire company or entrepreneur - cash discipline in such cases is considered violated. In 2014, Russia established the scheme by which the cash balance limit should be calculated. Below are two methods that businessmen can use when making payments.

Option 1.

The calculations are based on the sum of all funds previously received at the cash desk. When calculating, use the formula:

L=V/P*NS,

L here is the permissible value of the carryover balance; B - the amount of material resources received by the cash registers after the sale of products, work or provision of services during the reporting period. If the company was created not so long ago and has not yet managed to earn anything, the amount that is planned to be received in the future is taken as the basis. P in this case is the period selected for calculation. This is, for example, a shift, a week or a calendar month. Everything is determined by the period during which the company receives more funds. The reporting period can be even one day, but the period cannot exceed three months. NS is the period of time separating the day of receipt of funds and the day of their transfer to the bank. This period cannot last longer than a week. If there is no banking institution in the locality, a period of two weeks is acceptable. In this case, the coefficient is five. To determine the indicator, you should take into account where the enterprise is located, what its organizational structure and specific activities are, as well as the operating schedule of the outlet.

Option 2.

The basis of calculations is the amount issued from the cash registers. This method can be used by individual entrepreneurs and organizations that do not receive funds in cash, but at the same time are forced to withdraw a certain amount from the bank from time to time. Suppose they have to purchase materials or pay for supplies of raw materials. In this case, the formula is used to calculate the transition balance:

L=R/P*Np,

A here is the sum of the transition remainder; P - the amount of funds issued to the company during the reporting period. Money allocated for the payment of wages, scholarships and other payments to employees is not taken into account. If the organization is new and does not yet have sufficient funds, the basis is the amount that the businessman intends to borrow from the bank. P is a period of time taken as the basis for analyzing deductions from the bank. This period cannot be more than three months. The permissible minimum has not been established. Ideally, the time when the company most often applied to the bank for funds is taken as a basis.

Np is the time period between the dates when the businessman took funds from the bank. The period cannot exceed a week. If there is no banking institution in the locality, an extension of the period of up to two weeks is allowed. If a businessman withdraws money every four days, the coefficient is four.

After the company has established the acceptable limit for the carry-over balance, it enters this information into an internal order, that is, it writes down the calculated value. The document also indicates the period during which the limit will be valid, for example, 2017. The legislation does not say anything about the mandatory annual change of the limit. In this regard, if a businessman does not indicate the validity period of orders, the limit can be applied for an unlimited time, and a fine for violating cash discipline will not be imposed on the company.

Back in the summer of 2014, small businesses were freed from the need to set any limits. But we must remember that small ones are those organizations whose number of employees is less than 100, and whose annual revenue is less than 800 million rubles.

If the company decides to stop using the limit, it issues an appropriate order.

3. Issuance of cash to accountable employees.

Funds that are given to employees for business trips are called accountable funds. This money is intended for entertainment expenses and business needs. The payment of accountable funds is confirmed by relevant financial documents. They prove the fact that finances are spent for their intended purpose. Such documents can be invoices, checks, etc.

If an employee has spent personal money for certain purposes due to a lack of accountable funds, he writes a corresponding statement, on the basis of which the company compensates him for the expenses. The employee must report on the money spent within three days from the expiration date for which the funds were issued to him, or from the moment he arrived from a business trip.

It is very important to control the timely submission of reports and the generation of documents confirming the expenditure of funds. If the deadlines for submitting reports are violated, the funds issued cannot be included in the expenditure side, and therefore the amount of taxes paid cannot be reduced by their value. In addition, payment of personal income tax from them and calculation of insurance premiums become mandatory conditions.

4. Limitation of settlements using cash.

In accordance with Directive 3073-U, economic entities have the right to carry out transactions for cash within the limits of 100 thousand rubles. The established limit applies to companies and businessmen, with some exceptions. For transactions with individuals (that is, not individual entrepreneurs), the limit of 100 thousand rubles does not apply. In this regard, the company can make settlements with individuals in cash in any amount.

The limit is not taken into account when:

employees are given wages and social benefits;
staff are provided with accountable funds;
individual entrepreneurs use cash for purposes unrelated to business.

An individual entrepreneur has the right to use all the money received for his own purposes, taking it under account in full. If funds need to be spent, he may not send all the cash proceeds to the bank. A businessman has the opportunity to take all the cash from the cash register, but spend it on personal purposes.

Legal entities and individual entrepreneurs have the right to make mutual settlements in cash on the basis of concluded agreements. But there is one condition - the amount of funds should not exceed 100 thousand rubles. The same requirement applies to agreements that provide for phased payments (for example, rental agreements, according to which payments are made every month). If the total amount of payment for the entire rental period is more than 100 thousand rubles, then the balance exceeding the permissible limit is transferred to the lessor by bank transfer. It is necessary to control the moment when the amount of funds contributed under the agreement reaches 100 thousand rubles.

5. Taking funds from the cash register for personal purposes.

You should be aware of the limitations and options that apply to any form of legal ownership. For example, if we are talking about an LLC, taking funds from the cash register for personal purposes is strictly prohibited, even if there is only one founder in the company. This restriction does not apply to individual entrepreneurs. They have the right to use the money from the cash register as they see fit. The main thing is to pay all taxes and pay the necessary insurance premiums.

The practitioner tells

Who should be appointed responsible for cash discipline in the company?

Alexander Osipov,

Alaska Originale CFO

In the cash handling regulations established by the company, it is better to indicate those responsible for cash discipline:

financial director or chief accountant (as a rule, they are responsible for the general organization and control of cash discipline);
director of a branch or division of an enterprise located in a separate territory (this specialist is responsible for organizing the work of the local cash register, he monitors how it works, makes decisions on the return of funds to retail customers, endorses their applications, signs cash documentation and acts of return of money from the cash register (f . KM-3));
a specialist who controls cash discipline at the local cash register, the functioning of the cash register counters, checks the information in the cashier-operator’s book, recalculates and accepts cash from the cash register, checks the information in the cashier-operator’s certificate-report, prepares information about the readings of the cash register counters machines and revenue of the enterprise (f. KM-7), acts on the return of funds from the cash register (f. KM-3), signs expenditure and receipt cash documents on behalf of the chief accountant;
cashier or cashier-operator (he is responsible for conducting cash transactions, issuing and receiving money, preparing cash documentation and cash reports, signing all forms and acts related to the operation of the cash register).

Other specialists responsible for certain procedures are often appointed at enterprises on the basis of separate orders (for example, the composition of the inventory commission if an audit of tax cash discipline is planned).

How is cash discipline controlled?

All company employees must strictly follow the rules for conducting cash transactions. However, the chief accountant should control cash discipline as a whole (unless, of course, the presence of such a specialist is provided for by the organization’s regulations). If the activity is carried out by an individual entrepreneur and he is the only one in the business, then he himself is responsible for everything.

Some types of control over cash discipline are the responsibility of the state. In accordance with the norms of paragraph 1 of Art. 7 of the Law of the Russian Federation of March 21, 1991 No. 943-1, the Federal Tax Service must check cash discipline.

As part of the control, the tax inspectorate plans to find out:

whether there were cases when the proceeds were not received in full or the terms of the procedure were violated;
whether the permissible settlement limit of 100 thousand rubles has been exceeded;
whether the permissible level of the cash balance in the cash register is exceeded;
whether any operations through the cash register were carried out with violations;
whether the required cash orders were always issued, whether there were any errors in their execution;
did the company always punch and issue cash receipts when required and draw up strict reporting forms in appropriate cases;
do the cash balances match the information reflected in the cash documentation;
whether large sums were provided to accountable persons for periods exceeding the permissible ones.

How is cash discipline checked at an enterprise?

In accordance with Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n, the head of the tax service takes the initiative to conduct an audit for compliance with cash discipline, issuing an appropriate order. It indicates the time during which the tax cash discipline audit will take place and its goals. During the control event, tax officers study:

documentation prepared during cash transactions;
fiscal reporting and control tapes of cash register systems;
registration and operational documentation for CCP;
documentation reflecting information on the receipt of BSO, their accounting and disposal;
registers for recording transactions related to accounting and business activities;
orders that establish limits on cash balances;
advance reporting.

Representatives of the tax service have the right to check not only the documentation and registers listed above. In accordance with their requirement, the inspected organization is obliged to explain other points directly related to the object of control.

What liability is provided for violation of cash discipline in 2017?

If a number of violations are detected, administrative liability is applied. Cash discipline must be observed by all companies and individual entrepreneurs. Until July 15, 2016, liability arose if organizations:

violated the rules for working with cash (exceeded the limits, did not post the proceeds): the fine for violation of cash discipline for officials was 4-5 thousand rubles, for legal entities - from 40 to 50 thousand rubles. (clause 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation);
did not use cash registers or used cash register equipment that did not meet existing standards, did not issue a document confirming payment, which, depending on the degree of violation, entailed a warning or a fine: for individuals it ranged from 1,500 to 2,000 rubles, for officials - from 3 to 4 thousand rubles, for legal entities - from 30 to 40 thousand rubles. (Clause 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Now administrative liability may be applied for violation of cash discipline committed before July 15, 2016.

In accordance with Federal Law No. 290-FZ dated July 3, 2016, since 2016, fines for violations of cash discipline (in particular, liability for failure to use cash register equipment) have increased significantly. Failure to use cash registers from July 15, 2016 risks:

a fine for officials in the amount of 25 to 50% of the amount of the calculation made without using a cash register, but not less than 10 thousand rubles;
a fine for legal entities in the amount of 75 to 100% of the settlement amount made without the use of cash register, but not less than 30 thousand rubles. (Clause 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation as amended by Federal Law No. 290-FZ).

If a company violates a legal requirement related to the use of a cash register for the second time, the amount of settlements without using a cash register is equal (including in aggregate) to 1 million rubles. and more, followed by:

disqualification of officials for 1-2 years;
suspension of work of individual entrepreneurs and organizations for up to 90 days (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation as amended by Federal Law No. 290-FZ).

Penalties for such violations of cash discipline in 2017, such as the use of a cash register that does not comply with the standards, the use of a cash register, which is accompanied by violations of established legislative norms and the conditions for its registration and use before 02/01/2017, have not changed (clause 15 of Art. 7 Federal Law No. 290-FZ). But from 02/01/2017, the following penalties apply for these violations, as well as violations of the procedure, terms and conditions for re-registration of cash registers:

warning or fine for violation of cash discipline in the amount of 1,500 to 3,000 rubles. for officials;
warning or fine in the amount of 5 to 10 thousand rubles. for legal entities (Article 14.5 of the Code of Administrative Offenses of the Russian Federation, paragraph 15 of Article 7 of Law No. 290-FZ).

According to Federal Law No. 290-FZ dated July 3, 2016, companies may be held liable for other violations when using a cash register. Eg:

if they do not send the buyer a cash receipt or strict reporting form in electronic format or if they do not transfer these documents on paper at the request of the client;
Fiscal operators, cash register manufacturers and expert organizations are also required to be responsible for violations.

There is a statute of limitations for violation of cash discipline. Thus, from the moment of violation, it is possible to bring the perpetrators to administrative responsibility only within 2 months (Clause 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation). It is possible that in 2017 many one-time violations of cash discipline will go unpunished. But violation of cash discipline in 2017 could become a reason for particularly careful monitoring of the taxpayer and a reason for an early on-site audit. Representatives of the tax service will definitely be interested if the proceeds are not capitalized in full and on time, as well as if inconsistencies are revealed between the documentary and actual cash balances in the cash register.

If an accountable amount of financial resources was issued in a large amount for an unreasonably long period, personal income tax may be added to it (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 14376/12).