Accounting for cash transactions and monetary documents lecture. Accounting for cash transactions

To account for the organization's cash, there is an account 50, the debit of the account shows the amounts received by the cashier from counterparties, and the loans are retiring. Of course, the balance reflects the amount of money available in cash at a particular point in time. All cash transactions must be reflected in this account.

Business transactions associated with the movement of cash are called cash transactions. In addition to cash, you can store cash documents at the box office, which include, for example, tickets, vouchers.

These transactions include the receipt of cash and their disposal.

Cash transactions, like any other business transactions, are performed on the basis of primary documents (read what these documents are). Accounting is possible only if supporting documents are available.

Forms of cash documents have unified forms, indicated below. When filling out the forms, you need to remember that corrections in documents such as receipts and outgoing orders are not allowed.

Primary cash documents:

• KO-1 is a unified form, which registers the receipt (posting) of cash, this form is called "Incoming cash order";
• KO-2 - a standard form for reflecting the issuance of funds from the cash desk, the name of this form is "Expenditure cash order";
• KO-3 - the above forms of orders must be registered in the unified form KO-3 specially designed for this journal;
• KO-4 is also one of the mandatory documents that must be kept at the enterprise, this form is called the “Cash Book”, it records all cash register movements. Entries in this book are made on the basis of completed primary receipt and expenditure monetary documents. Individual entrepreneurs may not keep this book if they keep records of income and expenses;
• an announcement for a cash contribution to the bank form 0402001 is used when depositing cash from the cash desk to the bank;
• A cash receipt is used when withdrawing cash from a current account.

You will find filling out cash documents with the ability to download forms and samples at.

To use cash settlements, it is necessary to use KKM, for some types of activities it is allowed to use. Currently, the purchase of a cash register will cost you 15,000 rubles.

Checkout limit

There is such a thing as a "cash limit" - this is the amount of cash that can be left at the end of the working day. This indicator is set by legal entities independently on the basis of an administrative document. Individual entrepreneurs and small businesses may not set a limit.

The amount of funds in excess of the limit at the end of the working day is transferred to the organization's current account, that is, to be deposited with the bank, and it is necessary to fill out form 0402001 - an announcement for a cash contribution.

Money over the limit can only be kept if it is intended for paying salaries to staff, as well as social benefits, while they can be in the cash desk of the enterprise for 3 days, these 3 days should also include the day when the money was received in the bank. Also, money may remain if cash transactions in the organization were carried out on a weekend or holiday, when it is not possible to transfer this money to the bank.

An organization can receive cash from a bank account only for the following purposes:

• to pay staff salaries,
• to pay travel expenses,
• for various business needs.

You can get cash on the basis of a cash cheque.

To maintain the cash register, as a rule, a special person is hired - a cashier. Also, the duties of this position can be performed by an accountant or the head himself (if the organization is small). Accounting for cash transactions is regulated by certain legislative documents.

Normative base:

1. Instruction of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014, as last amended on June 19, 2017 - the procedure for setting a cash limit, processing cash documents;
2. Federal Law No. 54-FZ dated May 22, 2003, as amended. dated 07/03/2016 - the procedure for using cash registers, including the obligation to use the online cash register;
3. – regulates the features of the use of online cash registers;
4. Bank of Russia Directive No. 3073-U dated 07.10.2013 establishes the maximum amount of cash transactions.

Cash accounting

Cash accounting is carried out on the 50th accounting account. You can find cash transactions at the end of the article.

All cash transactions: their receipt and disposal should be reflected in account 50.

Accounting account 50 Cashier is an active account and it takes into account the assets of the enterprise. The receipt of cash (increase in the asset) is recorded in the debit of account 50, the disposal (decrease in the asset) - in the credit of the account.

Various accounts can act as an offsetting account, typical postings on account 50 are as follows.

accounting entries

Video - cash transactions in 1C Enterprise

Tasks with answers on the topic

Discussion: 7 comments

1. Hello!
   In this article, you have the abbreviation “KKM”, and there is no transcript anywhere. Thanks Google, helped :). Fix please. I think it will be more convenient for all beginners :).
   Thank you!

   Answer

1. Cash transactions since 2012 have undergone several changes relating not only to organizations, but also to individual entrepreneurs, who were charged with the obligation to conduct cash transactions. Accounting for cash transactions is carried out on the basis of the Regulation "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" No. 373-P, approved by the Central Bank of the Russian Federation on 12.10.2011. This document entered into force on January 1, 2012. The regulation defines a list of persons obliged to maintain cash discipline: legal entities that keep accounting, organizations that are on a simplified taxation system, and individual entrepreneurs. Based on the Regulations, the above-mentioned persons must conduct cash transactions, that is, receive and issue cash from the cash desk. The location of the cash desk is determined by the head of the legal entity or the entrepreneur at his own discretion. Previously, cash registers needed a separate isolated room, designed only for storing, receiving and issuing cash, and managers had to keep the money safe.

2. Conducting cash transactions.

Cash transactions are conducted by the cashier, if there are several cashiers, then the senior one is selected from them, and if there are no cashiers, then the head himself can conduct cash transactions. The cashier must know his rights and obligations and be familiarized against signature. The Regulation does not mention the conclusion of an agreement with the cashier of full liability. The conclusion of this agreement is regulated by Article 244 of the Labor Code. The list of positions and works performed or replaced by employees with whom the manager can conclude agreements on full liability for the incurred shortage of property, approved by the Decree of the Ministry of Labor No. 85 of 12/31/2002. This includes cashiers, cashiers - controllers, controllers.

3. Cash documents

The form of cash documents is contained in the All-Russian classifier of management documentation. These are an incoming cash order (PKO), an outgoing cash order (RKO), a payroll, a settlement - payroll and a cash book. When accepting cash, a cash receipt order is issued, it also accepts the amount of proceeds, the balance of money paid against the report, the amounts received from the bank by check and other cash receipts. When issuing cash, an expenditure cash order is issued for the issuance of amounts under the report, for expenses associated with the implementation of the activities of legal entities / individual entrepreneurs, the issuance of salary and other expenses associated with cash. The issuance of a salary in addition to an account cash warrant is carried out according to settlement and pay slips or pay slips. A cash book is maintained to account for cash transactions. When transferring money from a cashier to a senior cashier, entries are reflected in the cash book at the time the money is transferred.

4. Procedure for registration of cash transactions

Cash documents can be issued either in paper or electronic form. In electronic form, after registration, they are printed on paper. Cash documents can be drawn up by the chief accountant, accountant or other employee in agreement with the chief accountant on the basis of an order or other administrative document; in the absence of the above-mentioned employee, the documents are drawn up by the head. Cash documents are drawn up on the basis of a payment or settlement - payroll, applications, invoices, etc. Relevant documents must be attached to the orders. Corrections to cash documents are not allowed. Cash documents have the right to sign: the chief accountant or responsible accountant, and in their absence, the head or cashier (cash receipt order); the head and the chief accountant, or the responsible accountant, or the cashier (expenditure cash order). The cashier must keep samples of signatures of persons entitled to sign cash documents, as well as a stamp and seal with the details of the organization or individual entrepreneur. If the entire cash register is managed by the head, then he signs all cash documents. Upon receipt of an incoming cash order, the presence of the signature of an authorized person is checked; they must match the existing samples. If all documents are checked and there are no comments, the cashier signs the receipt cash order and the receipt to it and puts a stamp on the cash transaction. The depositor is given a receipt for the order. Cash is accepted in such a way that the cash depositor can observe the actions of the cashier. If the deposited amount does not correspond to the amount specified in the incoming cash order, the cashier either offers to deposit it or returns the excess. If the depositor refuses to deposit the missing amount, the cashier returns the deposited amount to him, crosses out the incoming cash order and returns it to the head or chief accountant for re-registration. If a cash transaction is carried out using cash registers, at the end of the work shift, the cashier draws up a receipt order for the total amount of money received on the basis of a check tape.

5. Cash is issued directly to the recipient indicated in the cash order or in the payroll on the basis of a passport. Having received an account cash warrant, the cashier checks the correctness of its execution, as well as compliance with the full name. When issuing cash by proxy, in addition to the above, the cashier checks the compliance of the power of attorney. In the statement, the cashier prescribes the inscription “by proxy” before the signature of the person - the principal; the power of attorney is attached to the expenditure cash warrant or to the settlement and payroll. If it is made in several periods of time, then copies are made and certified in the prescribed manner. A certified copy is attached to the documents; the original is kept by the cashier and is attached to the last cash withdrawal. When issuing cash, the recipient indicates the amount received in words; the cashier counts the money under the supervision of the recipient, without leaving the cash register. After issuing cash, the cashier signs the cash documents.

6. The issuance of money against the report on expenses related to the conduct of activities by the employee is drawn up by an account cash warrant in accordance with his written application; it is drawn up in any form and contains the inscription of the head in his own hand about the amount of cash and the terms for which they are issued, the signature of the head and the date. The accountable person from the date of going to work or within 3 working days after the expiration of the time for issuing money is obliged to draw up a report with supporting documents attached and submit it to the accounting department. The advance payment must be checked, approved and final payment made on it. The advance report is checked by the chief accountant or responsible accountant, and in their absence - by the head, and approved by the head. Cash on account is issued if the previous debt on accountable amounts has been fully repaid.

7. Issuance of money for salary.

Payment of salaries, scholarships and other payments are made on the basis of a payroll or payroll. The term for issuing money is determined by the head and indicated in the constituent documents. It should not exceed 5 days from the date of receipt of cash from the bank. On the last day of issuing the salary, the cashier puts a stamp in the statement or writes manually “deposited” opposite the names of the employees who were not given the money. Their accounts are recorded at the end of the statement in the final line, the amount of money actually issued and money deposited, that is, subject to delivery to the bank. A register of deposited amounts is made in any form. In this case, the specified register must contain the name of the legal entity or full name. Individual entrepreneur, date of registration of the register, period of occurrence of the deposited debt, payroll number, full name employees who did not receive money, the amount of unpaid cash, the total amount according to the registers, the signature of the cashier with a transcript and additional optional details. Registers of deposited amounts are numbered from the beginning of the year in chronological order. After signing the register by the cashier, the cashier certifies the payroll with his signature and submits them for reconciliation and signature to the head. An expense cash warrant is issued for the amounts actually disbursed; the order number is indicated in the payroll.

8. Registration of the cash book.

Cash books keep records of incoming and outgoing cash. The cashier makes entries for each incoming and outgoing order. At the end of the working day, the balance of cash is entered into the cash book and certified by the signature of the cashier. Cash book entries are checked by the accounting department, and in the absence of the head, and signed by the person conducting the operation. Sheets of the cash book are stitched and numbered. At the end of the book, the number of sheets is indicated in numbers and in words; certified by the signature of the management, and also sealed. If the accounting of the book is kept in electronic form, it is printed, stapled and fixed as necessary, but at least once a year.

9. Limit of cash balance at the cash desk.

This is the maximum allowable amount of cash that can be left in the cashier after withdrawing the balance at the end of the day. Organizations set this limit independently on the basis of an order or other administrative document, which must be stored in a certain order. Limit since 2012 it is not necessary to confirm at the bank, previously the limit was set by the bank and agreed with the head of the organization. The limit is set based on the volume of cash receipts. An organization with separate divisions - taking into account the volume of receipts in these separate divisions. Limits may be exceeded in certain cases. Newly created organizations calculate the cash limit based on the expected revenue.

Account 50 and most of its subaccounts use the Cash Flow Items subaccount as a subaccount. While creating cash documents, first of all, the system prompts you to select a cash flow item.

The main regulatory act that regulates in sufficient detail the features of registration and accounting of cash transactions in an organization is the "Procedure for conducting cash transactions in the Russian Federation", approved by the decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 No. 40.

Consider the features of cash receipts at the cash desk and the implementation of this process in 1C: Accounting.

5.2. Receipt of funds in the cash desk of the organization

The receipt of funds at the cash desk of the organization is processed incoming cash order. It is commonly referred to as PKO for short. The PKO form is approved in the Decree of the State Statistics Committee of August 18, 1998 No. 88 "On approval of unified forms primary accounting documentation on accounting for cash transactions, on accounting for the results of the inventory ". There it is called:" Form No. KO-1 ". PKO (we will consider its appearance a little later) consists of two parts - an order and a receipt. issued to the person who made them, and the warrant remains with the organization.

The order of movement of PKO through the instances of the organization, in short, is as follows. The accountant writes out the PKO, the organization stamps the PKO, the chief accountant (or other authorized person) signs on it, after which the order is transferred to the cashier, who checks the details of the order, receives money on it and issues a receipt to the person who deposited the money.

Accountant and cashier in automated accounting of cash transactions

Even before we get acquainted with the features of filling out a document that is used in 1C: Accounting, let's consider the issue of separating the functions of an accountant and a cashier in the automated processing of cash orders.

The accountant can create incoming cash order, print it out on a printer (in order to put the necessary signatures and seals on a paper copy of the order) and hand it over to the cashier. At the same time, the accountant, after the formation electronic document, writes it in the system, but does not spend - that is - clicks on the button burn in the form of a document and does not touch the button OK. After the document is written, it will be saved in the database, but will not form any register movements. That is, the document will be, but it will not have any impact on the state of accounting, on the state of accounting registers. When the cashier completes work with the PKO, receives the required amount on it - he can find the document in the database, open it and conduct it by clicking on the button Conduct in the form of a document.

Well, if the money for the PKO is never paid, the document will remain recorded, but not carried out, that is, it will not affect the state of accounting.

By the way, the cashier, in addition to the above manipulations with the PKO, must register the order in the cash book (F No. KO-4). 1C: Accounting takes over the formation of the cash book. Despite the fact that accounting is almost completely automated, some information - such as the same PKO or cash book sheets - has not yet been fully entrusted to electronics. Therefore, much - in particular - cash book sheets, which we will discuss below, have to be printed, filed, stored - as in ordinary accounting.

The procedure for processing documents in each particular accounting department may differ from the standard one. By the way, this applies not only to cash transactions.

Registration of PKO

In order to open the list of documents for PKO, you need to run the command Cash desk > Incoming cash order. In the list box that appears, click the button Add- a window for selecting the type of document will be displayed (Fig. 5.2).

Rice. 5.2.

The following lists the types of documents by which you can organize the receipt of funds, as well as examples of operations with accounting records containing correspondence accounts. Please note that hereinafter we will mainly show schematic transactions, which will be converted to a more detailed form during accounting. For example, in 1C: Accounting, account 50 is not used in postings - it is represented in postings by its subaccounts.

Let's consider a small example. On January 16, 2009, the cash desk of the organization received cash from the current account in the amount of 10,000 rubles.

For the created PQS, select the type of document Getting cash from the bank, the PKO form will open, which you need to fill out (Fig. 5.3).

Here we fill in the props Sum- enter 10,000 rubles, on the tab Payment details set the following parameters:

Recall that analytical accounting in the context of cash accounting accounts (in particular, on account 50 and its sub-accounts) is maintained according to the subconto Cash flow item (CFD). The presence of this analytical section designed for automated filling Cash flow statement(Form No. 4). You will have to provide each "monetary" document with information about the DDS article. If for some reason your organization does not need Form No. 4, it is best to disable analytics for cash accounts ( Enterprise > Set up accounting options, tab Cash).

Tab Seal needed to fill in the details that are used when printing a document. In order to print the POI, click on the button Seal. The screen (Fig. 5.4) will display the PKO form - the same Form No. KO-1, which we talked about above.

Let's press the button OK in the document window, it will be recorded, posted and displayed in the document list window Receipt cash orders.

Often, after the document is written down and carried out, it becomes necessary to clarify the details of its implementation. For example, in order to find out exactly which postings this document generated, in which registers the entries were made. Please note that in order to learn more about document, you need to select it and click on the button, which is located on the toolbar of the document list window. The result of pressing this button is shown in Fig. 5.5.

Moreover, this window provides not only data on the posting, but also allows you to edit it manually (by checking the appropriate box), as well as get a complete report on the document with detailed information about all document movements by registers. For this information, click on the button Document movement report in the window The result of the document. The Document Movements report displays the same data that is displayed in the Results Viewer document, however, all of them are placed on one sheet - this is convenient for quick viewing and for printing.

Input Based

When filling out PKO and other cash documents(by the way, this applies to any 1C: Accounting documents in general), it is very convenient to use the input mechanism on the basis. It allows you to enter one document based on another. This way of entering documents looks quite logical - after all, documents quite often contain repetitive information and it is quite possible to use this information.

You can enter PKO on the basis of documents such as Buyer's invoice, Sale of goods and services, Commissioner sales report, Retail sales report.

PKO itself can serve as the basis for filling out the document. It may be a document Reflection of VAT accrual, Account cash warrant, Invoice issued.

Now let's look at cash outflow from the cash register.

As a result of studying this chapter, the student should:

know

• the basics of organizing and conducting cash transactions in the Russian Federation;
• the procedure for documenting and accounting for cash transactions;

be able to

• prepare accounting entries for standard cash transactions;
• calculate the cash limit of the cash register;
• use regulatory legal acts regulating accounting and reporting on cash transactions;
• prepare cash reports;

own

• skills and abilities of documentary and information support of the enterprise on operations related to the movement of funds in the enterprise;
• skills and abilities to use accounting information for the purposes of managing an economic entity.

The procedure for conducting cash transactions

Since January 1, 2012, a new Regulation on the procedure for conducting cash transactions in the Russian Federation has been in force, which has canceled the old procedure that has been in force since 1993.

The funds of organizations are in cash in the form of cash and monetary documents in bank accounts, issued letters of credit and open special accounts, checkbooks, etc.

The main tasks of cash accounting are:

• - Accurate, complete and timely accounting of funds and operations on their movement;
• – control over the availability of funds and monetary documents, their safety and intended use;
• – control over compliance with cash and settlement and payment discipline; identification of opportunities for more rational use of funds.

The procedure for keeping and spending cash at the cash desk is established by the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation of October 12, 2011 No. 373-P. In accordance with this Regulation, organizations, regardless of their organizational and legal forms and scope of activity, are required to keep free cash in banking institutions.

Organizations make settlements for their obligations with other organizations, as a rule, in a non-cash manner through banks or use other forms of non-cash payments established by the Central Bank of the Russian Federation in accordance with the legislation of the Russian Federation. But in some cases, calculations are made by issuing cash amounts from the cash desk.

To make cash payments, each organization must have a cash desk and keep a cash book in the prescribed form.

Cash received by organizations in banks is spent on the purposes indicated in the check.

Conducting cash transactions is entrusted to the cashier, who bears full financial responsibility for the safety of the accepted values. Written agreements on full liability can be concluded by an organization with employees who have reached the age of 18 and occupy positions or perform work directly related to the storage, processing, sale, release, transportation or use in the production process of the values ​​transferred to them.

In accordance with the previous procedure for conducting cash transactions, the heads of organizations were obliged to equip an isolated room for the cash desk, designed for receiving, issuing and temporarily storing cash, and to ensure the safety of money in the cash desk, as well as during the delivery of money from the bank and their delivery to the bank. All cash and monetary documents were to be stored in fireproof metal cabinets, which, at the end of the working day, were to be locked with a key and sealed with a cashier's seal. One copy of the keys was to be kept by the cashier, and the other in a safe by the head of the organization. Access to the premises of the cash desk to unauthorized persons was strictly prohibited. In addition to the cashier, the head of the organization and the chief accountant could enter the cash desk, as a rule, to check the cash desk.

The new Regulation does not contain requirements for the equipment of a special cash room. Measures to ensure the safety of funds during cash transactions, storage, transportation, the procedure for checking the actual availability of money are determined by a legal entity, an individual entrepreneur.

However, the requirements established by the bank earlier seem to us to be rational, which should be followed when organizing the work of the cash desk in modern conditions.

Small amounts of money can be kept at the cash desk within the limit set by the company for paying small household expenses, issuing advances for business trips and other small payments.

The value of the cash balance limit at the box office depends on the specifics of the organization's activities and the volume of daily cash receipts. Exceeding the established limits in the cash desk is allowed only within five working days during the period of payment of wages to workers, allowances, scholarships, pensions, bonuses. All cash in excess of the limit of the enterprise is required to hand over to the bank to the current account. At the same time, it is allowed to exceed the cash limit on weekends, non-working days and holidays, if these days are working days for the company (for example, trade and supply and sales organizations). The limit value is reflected in the order (instruction) of the head of the organization.

If the organization has not taken measures to establish a limit on the balance of cash on hand, the limit on the balance of money on hand is considered zero, and the cash that the organization has not deposited with the bank on time is in excess of the limit.

Exceeding the limit of funds of the cash desk entails the imposition of administrative fines: on officials from 4,000 to 5,000 rubles; for legal entities - from 40,000 to 50,000 rubles. (Article 15.1 of the CLP RF).

When making cash payments related to the sale of goods (works, services) to legal entities and individuals, the acceptance of cash at the cash desk must be carried out with the mandatory use of cash registers.

When making settlements with suppliers and buyers, organizations must comply with the established maximum amount of cash settlements in the Russian Federation between legal entities in one transaction.

According to the instruction of the Central Bank of the Russian Federation of June 20, 2007 No. 1843-U, cash settlements between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activities without forming a legal entity, between individual entrepreneurs, related to their entrepreneurial activities, within the framework of one agreement concluded between the said persons may be made in the amount not exceeding 100,000 rubles.

Responsibility for compliance with the procedure for conducting cash transactions rests with the heads of organizations, chief accountants and cashiers.

Organizations that do not comply with the procedure for conducting cash transactions and working with cash are subject to liability measures provided for by the legislation of the Russian Federation. So, for example, non-use of cash registers in cases established by law entails a warning or the imposition of an administrative fine on citizens in the amount of 1,500 to 2,000 rubles; for officials - from 3,000 to 4,000 rubles; for legal entities - from 30,000 to 40,000 rubles.

Previously, the Central Bank of the Russian Federation imposed on servicing banks the obligation to check compliance with the procedure for conducting cash transactions in organizations at least once every two years. The materials of inspections were drawn up by a certificate in the form No. 0408026 (Appendix No. 8 to the Regulation on the rules for organizing cash circulation in the Russian Federation, approved by the Central Bank of the Russian Federation of January 5, 1998 No. 14-P).

Starting from January 2012, the obligation to verify that enterprises maintain the procedure for conducting cash transactions has been assigned to the tax authorities.

GENERAL ISSUES OF ORGANIZING CASH WORK IN CREDIT ORGANIZATIONS

Limit (minimum cash balanced) cash desks of a credit organization

In order to carry out cash services for individuals and legal entities, as well as to carry out operations with cash and other valuables, credit institutions in buildings owned or rented by them create equipped and technically reinforced premises.

The minimum balance of cash in the operating cash desk is established by the credit institution in agreement with the institution of the Bank of Russia, based on the volume of cash turnover passing through the cash desk, the schedule for receiving cash from customers, the procedure for processing it and other features of the organization of cash circulation and cash work. As necessary, the minimum allowable cash balance in the operating cash desk at the end of the day may be reviewed by the credit institution in the prescribed manner.

A credit institution may insure the cash of the operating cash desk located in the depositories of the credit institution itself and its internal structural divisions, software and hardware complexes, as well as the life of cash workers carrying out transactions with cash (values).

If the cash of a credit institution is insured for an amount not less than the amount of the minimum allowable cash balance established by it in the operating cash desk, the requirements for the technical strength of the premises for performing transactions with valuables and software and hardware complexes are determined by the credit institution in agreement with the organization that carries out the insurance activities in accordance with the legislation of the Russian Federation and an insurance contract concluded with a credit institution.

Technical support of cash transactions

When performing cash transactions, credit institutions, in accordance with the procedure established by this Regulation, may use software and hardware equipment, machines for receiving and dispensing cash to customers, including using a personal computer installed at the workplace of a cash worker (hereinafter referred to as an electronic cashier), terminals operating in automatic mode and designed to receive cash from customers and store it (hereinafter referred to as an automatic safe), ATMs and other software and hardware systems. Types (models) of software and hardware equipment, electronic cashiers, automatic safes, ATMs and other software and hardware systems are determined by the credit institution in accordance with the requirements of Regulation 199 P "On the organization of cash transactions"

To store cash and other valuables during the working day, cash employees of a credit organization are provided with metal cabinets, safes, closed-type carts, special tables with individual secrets of locks (hereinafter referred to as an individual storage facility).

Cash processing operations are performed using the means of mechanization and automation of cash transactions.

Registration of incoming and outgoing cash documents (with the exception of a cash check), maintaining cash registers for income and expenditure, filling out certificates and other documents on transactions performed by cashiers during the day can be carried out using computer equipment.

Books of accounting for cash and other valuables, books of accounting for accepted and issued money (values) can also be maintained using computer equipment and appropriate software, which provides for the impossibility of changing by one employee the data previously entered by other employees in the above books in electronic form. Sheets of books for each day are printed on paper and filed in a separate file. At the end of the calendar year (or as needed), the sheets of the books are booked in chronological order, the total number of sheets is signed by the head, chief accountant, head of the cash register and certified by the seal of the credit institution.

When making settlements using cash payment means for goods sold, work performed, services rendered, credit institutions, in accordance with the legislation of the Russian Federation, use cash registers. The procedure for credit institutions to carry out cash transactions using cash registers is regulated by other regulations of the Bank of Russia.

The structure of the cash department in the Kyrgyz Republicechild organization

For comprehensive cash services for individuals and legal entities and cash processing, a credit institution creates a cash department, consisting of incoming, outgoing, incoming and outgoing, evening cash desks, recalculation cash desks and others. The expediency of creating certain cash desks, their number and the number of cash workers, as well as the need to install ATMs, electronic cashiers, automatic safes are determined by the head of the credit institution.

The cash department is headed by the head of the cash desk, the head of the store of value, the chief, senior cashier or other cash worker of the credit institution (hereinafter referred to as the head of the cash desk).

Functional duties of the cash department of a credit institution

1) A credit institution collects and delivers its own cash and valuables, as well as cash and valuables belonging to customers, independently or on contractual terms through other organizations that carry out collection operations and are part of the banking system of the Russian Federation.

The head of the collection unit ensures the organization of work on the delivery of valuables, the creation of conditions aimed at the safety of the transported valuables and the safety of the team of collectors, and is responsible in accordance with the law for ensuring compliance with the laws of the Russian Federation and the regulations of the Bank of Russia.

2) Bank of Russia banknotes are issued from the cash desks of a credit institution in the packaging of enterprises producing banknotes and coins of the Bank of Russia, institutions of the Bank of Russia or credit institutions.

Cash foreign currency is issued from the cash desks of a credit institution in the packaging of an issuing bank or credit institution.

3) A credit institution is obliged to accept from individuals and legal entities for crediting to bank accounts, letters of credit or exchange Bank of Russia banknotes. Damaged banknotes are handed over to an institution of the Bank of Russia.

The head of a credit institution ensures the safety of funds and valuables, the organization of cash services for customers, control over the posting of cash received at the cash desks of a credit institution, and is responsible in accordance with the legislation of the Russian Federation.

Operations with cash and valuables in the vault of valuables are carried out in accordance with the administrative document of the credit institution by the head (deputy head) of the credit institution, internal structural unit, heads (deputy heads) of other units of the credit institution, internal structural unit (with the exception of the chief accountant, his deputy ) in the amount of at least two people, one of whom is the head of the cash desk (hereinafter referred to as the officials responsible for the safety of valuables).

Job responsibilities of cash workers in a credit institution

The direct execution of operations with cash is carried out by cashiers and collectors. The operations performed by these employees are determined by the functional duties assigned to them by the ordering document of the credit institution.

With officials responsible for the safety of valuables, cash and cash collection workers, agreements on liability are concluded in accordance with the legislation of the Russian Federation.

Cash transactions when servicing legal entities and individuals can be carried out by a cashier with the assignment of the duties of an accountant. In this case, software and hardware equipment and appropriate software should be used, in which a control system is installed that excludes the access of a cash worker to conduct operations on the client's bank account without his order. The specified employee, in the manner prescribed by this Regulation and the requirements of Bank of Russia regulations governing accounting issues in credit institutions in the Russian Federation, checks cash documents received from customers, draws them up, reflects the amount of money in the cash register, accepts or gives out cash, reflects the amount of money received or given out on the client's bank account.

Cashiers are prohibited from:

To entrust the performance of the assigned work with valuables to other persons, as well as to perform work that is not included in the scope of their duties established by this Regulation and enshrined in the administrative document of the credit institution;

Fulfill clients' orders to conduct cash transactions on their accounts, bypassing accountants in the absence of the above control system;

Keep your money and other valuables together with the money and valuables of the credit institution.

Cashiers of incoming and outgoing cash desks are provided with sample signatures of accountants authorized to sign incoming and outgoing documents, and accounting workers associated with the execution of incoming and outgoing cash documents - with sample signatures of cash workers of these cash desks. Samples are certified by the signatures of the head and chief accountant and sealed with the seal of the credit institution.

The transfer of incoming and outgoing documents between cash and accounting employees of a credit institution is carried out internally.

All employees of a credit institution who are entrusted with work with valuables are required to know and strictly observe the established procedure for conducting cash transactions in credit institutions.

The admission of untrained employees to perform transactions with valuables is prohibited.

Ignorance of the requirements of this Regulation by cash and cash collection workers cannot serve as a basis for releasing them from liability in case of any violations committed by them.

PROCEDURE FOR ACCEPTING CASH FROM ORGANIZATIONS

Documentation of transactions for receiving cash from customersbank on deposit announcements

Receipt of cash from organizations to the cash desk is carried out according to announcements for a cash contribution 0402001, which is a set of documents consisting of an announcement, an order and a receipt.

The organization must deposit cash in cash only to its bank account opened with this credit institution.

The accountant, after appropriate verification, sends the announcement for a cash contribution to the cashier.

Having received an announcement for a cash contribution, the cashier of the cash desk checks the presence and identity of the signature of the accountant with the existing sample, compares the correspondence of the amount in numbers and words, calls the depositor and accepts from him banknotes by sheet counting, coins by circles.

On the table of the cashier there are only the money of the person making them. All money previously accepted by the cashier is stored in individual storage facilities.

After receiving the money, the cashier checks the amount indicated in the announcement for a cash contribution with the amount actually found during the recalculation. If the amounts correspond, the cashier signs the announcement, receipt and order, puts a stamp on the receipt and issues it to the depositor of money. The cashier keeps the announcement and passes the order to the relevant accountant.

Re-registrationadson a deposit by bank customers

In cases where a cashier establishes a discrepancy between the amount of money handed over by the client and the amount indicated in the announcement for a cash contribution, the announcement for a cash contribution is reissued by the client for the amount of money actually paid.

The cashier crosses out the originally executed announcement for a cash contribution, indicates the actually accepted amount of money on the back of the receipt and signs it. An announcement for a cash contribution is transferred to an accountant who makes corrections in the cash register, draws up a newly received document and transfers it to the cashier. Initially issued announcement and order are destroyed, the receipt is sent to cash documents.

Canceled ads for cash contributions

If the client did not deposit money into the cash desk, the cashier returns the announcement for a cash deposit to the accountant. Entries in the cash register are canceled, the announcement for a cash contribution is crossed out and placed in cash documents.

DOCUMENTING AND ACCOUNTING OF CASH RECEIVING OPERATIONS IN THE BANK'S CASH DIVISION

The cash worker of the incoming cash desk keeps daily records of the amounts of money accepted from clients and handed over to the head of the cash desk in the ledger of accepted and issued money (values) .

At the end of the operating day, on the basis of receipt documents, the cashier draws up a certificate on the amounts of cash received and issued) and reconciles the amount according to the certificate with the amount of money actually accepted by him.

The certificate is signed by the cashier, and the cash turnover indicated in it is checked against the entries in the cash registers of the accountants. The reconciliation is made out by the signatures of the cash worker in the cash registers and the accountants on the certificate of the cash worker.

The cash accepted during the operating day, together with receipt documents and a certificate of the amounts of cash received and issued, is handed over to the head of the cash register against signature in the ledger of received and issued money (values).

The money received by the cash desk can be transferred to the head of the cash desk several times during the operating day against signature in the ledger of received and issued money (values). In these cases, before transferring money, the cashier must make sure that their actual availability corresponds to the total amount according to the accepted receipt documents.

In the case of accepting cash from organizations packed in bags, bags, cases, the superintendent, after opening all the bags and recounting the money, displays the cash recount amounts for each cashier in the control lists and transfers the accompanying statements and waybills to the bags to the cashier manager. Invoices for cash bags are sent to accountants to reflect the results of the recalculation in accounting.

The cash worker reconciles the compliance of the amount of cash counted and packaged by him with the data of the control sheet, which is drawn up by the signatures of the cash and controlling employees under the total amount of money counted by the cash worker.

The supervisory employee checks the correspondence of the number of empty bags to the number of bags received by him for recalculation, and transfers them at the end of the working day or as they are recounted to the head of the cash register or the head of the collection unit.

The controlling employee compares the total amount of money according to the control sheets, taking into account surpluses and shortages, with the declared amount of money invested in bags accepted for opening and recalculation, and with the actual amount of recounted cash, and transfers the cash and recount documents to the cashier manager against signature in the certificate of accepted cash bags and empty bags

Acceptance from organizations of cash packed in collection bags

Organizations can accept cash packed in cash collection bags, special bags, cases, other means for packing money, ensuring their safety during delivery and not allowing them to be opened without visible signs of integrity damage. The credit institution maintains a list of organizations that hand over cash in bags, indicating in it the name of the organizations, the number and numbers of bags assigned to each organization.

Organizations that hand over cash in bags submit to the cash department of the credit organization samples of seal impressions that will be used to seal the bags. The seal impression must contain the number and abbreviated name of the organization or its brand name.

The cashier of the organization forms bags of cash to be handed over: the first copy of the transmittal sheet is inserted into the bag; the second and third copies - respectively the waybill to the bag and a copy of the accompanying statement - are submitted to the credit institution together with the bag.

When accepting a bag with cash and other valuables, a cash worker of a credit organization checks the integrity of the seals; after that, the cashier signs the third copy of the transfer sheet, affixes a seal and returns it to the client's representative, and also gives him an empty bag.

On the number of accepted bags, the cashier draws up a certificate of accepted bags of cash and empty bags, filling in the appropriate lines in it, and signs it.

The register of accepted bags with valuables and empty bags, bags of cash, accompanying documents to them, the cashier passes to the cashier who performs control functions when recalculating cash against signature in the certificate of accepted bags of cash and empty bags.

Recalculation of funds received by a credit institution

To recalculate cash received in cash collection bags, bags, cases and other means of transporting money and valuables, the controlling employee issues a bag to the cashier for recounting, previously reflecting its number in the control sheet. The cashier opens the bag, takes money out of it and passes the empty bag, the seal and the accompanying sheet to it to the supervising employee.

After recalculating the cash invested in the bag, the cashier and controlling employees compare the amounts of money actually in the bag with the amounts indicated on the front and back sides of the transmittal sheet.

If the amounts are identical, the cash and controlling employees sign the transmittal sheet. The supervising employee records the amount of calculated cash in the control sheet.

In the event of a discrepancy between the amount actually found in the bag and the amount indicated in the transmittal sheet, the cashier checks with the controlling employee the amount of money recalculated according to denominations and recalculates the banknotes of that denomination in the amount of which discrepancies were revealed.

When confirming a shortage or surplus, as well as identifying non-payment, dubious banknotes, an act is drawn up on the front side of the transmittal sheet and the invoice to the bag signed by the cashier and controlling employees.

In the event of a shortage of money or the identification of non-payment, dubious banknotes, a seal with twine from an opened bag and an act are presented to the donor of money for review, if he so requests. In these cases, the seal from the bag is not depersonalized and is kept by the controlling employee for 10 calendar days.

The procedure for accepting cash in the postoperative period

Acceptance of cash from organizations, bags with cash and other valuables from organizations and collectors after the end of the operating day of a credit institution is carried out by evening cash desks. An announcement is posted about the opening hours of these cash desks.

The cash worker of the evening cash desk is given a seal with the inscription "Evening cash desk", an imprint of which is affixed to the receipt cash documents accepted by him.

Funds are deposited at the evening cash desk upon an announcement for a cash contribution. Registration of the announcement and acceptance of money from clients are carried out in the general order.

At the end of the receipt of cash, the cashier and accountants reconcile its actual availability with the data of incoming cash documents, the cash journal upon receipt and sign the cash journal upon receipt.

Banknotes and coins counted, formed and packed by the cashier of the evening cash desk, respectively, in packs and bags, receipt cash documents, cash register and seal at the end of the operations of the evening cash desk are stored in a safe. The safe is closed by cashiers and accountants and handed over under protection in the manner prescribed by the security agreement or the ordering document of the credit institution.

In the morning of the next day, the cashier and accountants of the evening cashier take the safe from the guards and hand over the cash and receipt cash documents to the head of the cashier against signature in the cash register upon receipt. Having compared the amount of cash received with the data of incoming cash documents and the cash register for receipt, the head of the cash register, if the amounts match, signs in the cash register. Upon arrival, the head of the cash register transfers incoming cash documents and the cash journal to the chief accountant (his deputy). After an appropriate check, the announcements for the contribution in cash are returned to the head of the cash desk.

In case of discrepancy between the amount of cash received and the data of the cash register and receipt documents, the head of the cash desk finds out the reasons and draws up an act about this.

The procedure for issuing money to organizations

The issuance of cash to organizations from their bank accounts is made by cash checks.

To perform debit cash transactions, the head of the cash desk issues the necessary amount of money to the cash workers of the expense cash desks against a signature in the ledger of accepted and issued money (values). The cashier records the amount received in the ledger of received and issued money (values).

To receive cash, the client presents a cash receipt to an accountant. After an appropriate check, he is given a control stamp from a cash check for presentation to the cashier.

Upon receipt of the check, the cashier:

Checks for the presence of signatures of officials of the credit institution who issued and verified the money check, and the identity of these signatures with the available samples;

Compares the amount indicated in the cash receipt in figures with the amount indicated in words;

Checks the presence on the money check of the client's signature in receiving money and the data of his identity document;

Prepares the amount of money to be issued;

Calls the recipient of money by the number of the check and asks him for the amount of money received;

Checks the number of the control stamp with the number on the check and sticks the control stamp to the check;

Recalculates the amount of money prepared for withdrawal in the presence of the client;

Gives money to the recipient and signs the check.

The cashier issues banknotes in full and incomplete bundles and full spines according to the amounts indicated on the overlays and parcels, the coin - in full, incomplete bags, packages, tubes according to the inscriptions on the labels for bags and packages, tubes, provided that the packaging is intact.

Full and incomplete bundles of banknotes, bags, packages, tubes with coins and full banknote spines with damaged packaging, as well as incomplete banknote spines, individual banknotes and coins are issued by a cashier by sheet and by piece counting.

Transactions in which the client, without depositing money, simultaneously presents a cash check and an announcement for a cash deposit, is not allowed.

The recipient of money, without leaving the cash desk, in the presence of the cashier who issued the money, accepts banknotes according to the inscriptions on the top overlays of the packs, checking the number of spines in them, the integrity of the package and seals (cliche prints) and the availability of the necessary details, full spines, not packed in packs, and individual banknotes - by sheet counting, coins - according to the inscriptions on the labels for bags with coins with checking the correctness and integrity of the packaging and seals, bags, tubes and individual coins - by circles.

The client has the right, at his own request, to recalculate the money received in a credit institution by sheet. Delivery of money to the premises for recounting by customers and recounting are carried out in the presence of one of the employees of the cash department of the credit institution. An act 0402145 is drawn up for the shortage or surplus of money identified as a result of the recount.

Issuance of cash to collectors for delivery on contractual terms to the organization is carried out according to a cash check issued by the specified organization, in the general manner.

At the end of the operating day, the cashier checks the amount of money received by him against the report with the amounts indicated in the expenditure documents and the actual balance of money, after which he draws up a certificate of the amounts of cash received and issued, signs it and checks the cash turnover given in it with the entries in cash registers of accountants.

The reconciliation is made out by the signatures of the cash worker in the cash registers and the accountants on the certificate of the cash worker.

When making incoming and outgoing transactions by the head of the cash register, the turnovers on receipt and expenditure of the cash desk are included in the summary statement of cash turnover.

Preliminary preparation procedure cash

Credit institutions may carry out preliminary preparation of cash at the request of clients on the basis of cash checks received from clients by accountants on the eve of the day of issue. The control stamp from the check remains with the client.

Preliminary preparation of cash is carried out by the head of the cash desk or a specially assigned cash worker.

The issuance of money by the head of the cash desk to a specially allocated cash worker for preliminary preparation and their return by the head of the cash desk from the cash worker are made against signature in the book of accounting for accepted and issued money (values).

The cash prepared for each document is invested in an individual storage facility of a closed type, locked with a key. The storage facility is provided with a label indicating the date of packaging and the total amount of money invested, as well as the signature and personal stamp of the cashier manager (cash worker).

PROCEDURE FOR THE FORMATION AND PACKAGING OF BANKNOTES AND COINS

Credit institutions in the Russian Federation apply a unified procedure for the formation and packaging of ruble cash.

Each 100 sheets of banknotes of the same denomination are formed into spines and banded, depending on the method of packing the bundle, in a cross-shaped or annular transverse parcel of the established sample, which has standard details: "Banknotes of the Bank of Russia", amount, number and denomination of banknotes, year of the sample, "Without guarantee. With receipt recalculate". The parcels shall be affixed with: the full official or abbreviated name of the credit institution (credit institution and branch; credit institution, branch and internal structural unit), bank identification code of the cash settlement center providing cash services to the credit institution (branch), date, name stamp and signature a cashier who sorted and counted banknotes.

Each 10 spines of the same value are formed into a full pack of 1000 sheets, which is supplied with top and bottom cardboard slips.

The upper overlay has standard details: "Banknotes of the Bank of Russia", the amount, number and denomination of banknotes, the year of the sample. When forming a bundle of banknotes, the following shall be affixed on the top overlay: the full official or abbreviated name of the credit institution (credit institution and branch; credit institution, branch and internal structural unit), bank identification code of the cash settlement center providing cash services to the credit institution (branch), date packaging, a nominal stamp and the signature of a cashier who counted and formed banknotes into bundles.

Full roots of the same value, from which it is impossible to form full packs, are packed in incomplete packs. The upper overlay of an incomplete pack shall contain: the full official or abbreviated name of the credit institution (credit institution and branch; credit institution, branch and internal structural unit), bank identification code of the cash settlement center providing cash services to the credit institution (branch), date, name stamp and signature of a cashier, the inscription "Banknotes of the Bank of Russia", the amount (in numbers and words), the number and denomination of banknotes, the year of the sample.

Full and incomplete spines of various denominations are formed into bundles that cannot contain more than 1000 sheets. On the upper overlays of prefabricated bundles are indicated: the full official or abbreviated name of the credit institution (branch), the year of the sample issue, the number and amount of banknotes of each denomination, the total amount, date, personal stamp and signature of the cashier who recalculated and packed the bundle, as well as the inscription "team".

A pack of roots, bandaged crosswise, is tied with twine without knots and tears crosswise twice into four deaf knots and is supplied with a seal. The imprint on the seal has the following details: the abbreviated name of the credit institution (branch) or its bank identification code and the number of the cashier's seal.

A pack of spines wrapped in a cross-shaped or annular transverse parcel post is packed in a polyethylene sleeve (bag).

An imprint (impressions) of a cliché with details is affixed to the welding seam of the sleeve, the package: the full official or abbreviated name of the credit institution (branch) or its bank identification code.

The coin is packaged by cashiers according to their denominations in full and incomplete bags. The maximum amount of investment in one bag is for coins of denomination: 1 kopeck. - 40 rubles, 5 kopecks. - 100 rubles, 10 kopecks. - 250 rubles, 50 kopecks. - 1000 rubles, 1 rub. - 1500 rubles, 2 rubles. - 2000 rubles, 5 rubles. - 5000 rubles, 10 rubles. - 5000 rubles.

The coin is packed in bags without external seams. The coin can be pre-formed into packages or tubes, on which the number and amount of the coin's investment are affixed. The neck of the bag is stitched and tightly tied with twine without knots and tears. The ends of the twine are tied with a blind knot with a seal. The labels for bags with coins shall bear: the full official or abbreviated name of the credit institution (credit institution and branch; credit institution, branch and internal structural unit), bank identification code of the cash settlement center providing cash services to the credit institution (branch), packing date , amount, denomination of the coin, personal stamp and signature of the cashier.

With a partial withdrawal of a coin or its additional investment in a bag, the remainder of the coin is recalculated by the cashier in circles. The bag is sealed again, a label is attached to it signed by the cashier who formed it.

On parcels of spines and top linings of packs with dilapidated banknotes, on labels for bags with defective coins, the inscription "Dilapidated", "Defective" or other distinctive signs and symbols is affixed.

Bundles of banknotes intended for issuance to customers on the same day can be tied with twine crosswise without sealing the ends of the twine or sealed with polypropylene tape; bags with a coin can be tied with twine with a label attached without sealing the ends of the twine.

Collection of cash and other valuables

In the collection department for working with clients, a list of organizations, enterprises, institutions serviced by the collection department is maintained.

Organizations submit samples of seal impressions to the collection unit, which will be used to seal bags. The seal imprint contains the number and abbreviated name of the organization or its brand name. Samples of impressions of seals are certified by the head of the collection unit.

One copy of the certified sample of the seal is handed over to the organization for presentation to the collectors when they receive bags with valuables, the second copy - to the cash department of the credit institution to exercise control when accepting money from the collectors.

For each organization for the collection of cash, a security card is issued monthly with the assignment of the number indicated in the list.

The number of bags issued to the organization is determined by the amount of collected proceeds. Each bag is marked with a serial number.

The head of the cash collection unit draws up routes and schedules for the arrivals of collectors in the organization. Check-in time and frequency of service are set by the credit institution in agreement with the client.

The cashier of the organization writes out a forwarding statement for each bag of cash handed over to collectors.

The first copy of the bill of lading is included in the bag; the second copy - the waybill to the bag - is transferred to the collector upon receipt of the bag; the third copy - a copy of the transmittal sheet - remains in the organization.

Before receiving the valuables, the collector-collector presents to the cashier of the organization an identity document, a power of attorney to receive valuables, a security card and an empty bag. The cashier of the organization presents a sample of seal impressions, a bag with valuables and two copies of the accompanying statement.

In the event of a violation of the integrity of the bag or incorrect execution of the accompanying documents, the acceptance of valuables is terminated. In the presence of a collector, only those errors and defects are eliminated, the correction of which does not violate the work schedule of the team of collectors.

In case of refusal to hand over cash, the cashier of the organization makes an entry in the "Refusal" security card and certifies it with his signature.

At the end of the check-in, the collectors hand over the bags with cash to the cash department of the credit institution.

Collection of cash and other valuables from branches, internal structural divisions of a credit institution is carried out according to the inventory.

The inventory is compiled by the head of the cash desk of the branch, the cash worker of the internal structural unit. The second copy of the inventory remains in the branch, internal structural unit, the first and third copies of the inventory are transferred to the collection unit.

The issuance of money or valuables to collectors in the branch is carried out against the signature of the senior brigade of collectors in the debit order.

Cash and other valuables delivered to the credit institution during the operating day shall be handed over to the head of the cash desk. A receipt order is issued for the amount of money or valuables delivered.