For what period check cash discipline. Peculiarities of checking the cash register and cash transactions in the conditions of an automated form of accounting and ways to improve them

Due to the fact that cash transactions are massive, the stage of their verification is very laborious, but the uniformity of operations simplifies verification procedures. By examining the actual availability Money and valuables stored at the cash desk, as well as examining the cash economy, the inspector focuses on cash transactions, using, as a rule, a continuous verification method. He draws attention to the procedure for keeping records of cash and other valuables stored in the cash register, compliance with cash discipline, the reliability and legality of cash transactions in national and foreign currencies. First of all, it should be determined whether the organization uses cash transactions unified forms of primary accounting documentation and whether all of its required details are filled out. Analysis of the information contained in the accounting registers on account 50 "Cashier" allows you to establish the volume and nature of cash transactions for the receipt of funds and their expenditure for the period under review.

Then they study:

a) the safety of checks and their stubs in check books;

b) the correctness of determining the balance of money in the cash register, transferring them to the next day according to the cash book and calculating in it the total amounts for income and expenditure for the reporting period;

c) the completeness of the reflection in the cash book and the cashier's reports of all operations with cash, their mutual correspondence;

d) use of cash received from the bank for the intended purpose;

e) the timeliness and completeness of the return to the bank of unused funds;

f) compliance with the limit set by the bank for the balance of cash on hand;

g) the use of cash proceeds for current needs within the established norms.

One of the objectives of the audit is to determine the correctness of the execution of documents on which operations were carried out related to the receipt and issuance of cash.

All cash incoming and outgoing orders (Appendix A), other documents must be filled out clearly, clearly, without blots (no erasures or corrections are allowed in these documents), and the applications that are the basis for receiving or issuing money must be canceled with stamps " Received" or "Paid", dated and signed by the cashier.

The facts of the absence of redemption stamps must be reflected in the working document, as this creates conditions for the reuse of documents.

Pay slips must contain authorization signatures for the payment of money to recipients, indicating the payment period, as well as the signatures of the persons who received the funds, or the mark “Deposited” if the money was not received.

The inspector should make sure that the cash receipts and expenditure orders have separate numbering and were issued in the accounting department at the time of the transaction.

Along with this, the presence and authenticity of signatures of officials and recipients of money on cash warrants and other monetary documents, the legality of cash payments made from the cash desk are being studied.

The facts of the signing of expenditure cash documents by only one manager or chief accountant, as well as cases of signing by them and issuing blank checks to the cashier for self-filling when receiving money from the bank, are revealed.

It is necessary to check the reliability of incoming and outgoing cash orders. It is known that unscrupulous cashiers can carry out cash transactions on the basis of false documents or reuse cash warrants.

It should be established who registers issued cash orders in the organization. In accordance with the Instruction on the procedure for conducting cash transactions and cash settlements in Belarusian rubles on the territory of the Republic of Belarus, incoming and outgoing cash orders are filled in and, even before being transferred to the cash desk, the accountant registers in the register of incoming and outgoing cash orders. At the discretion of the head and chief accountant of the organization, there may be two such journals (separately for credit and debit orders) or one general journal.

If registration is by technical means, it is necessary to establish whether the output form “Input sheet of the journal for registering incoming and outgoing cash orders in Belarusian rubles”, compiled for the corresponding day, contains information for accounting for the movement of cash for its intended purpose. The inspector must familiarize himself with the document flow for cash transactions, with the system of codes, the content of input, intermediate and output information, the procedure for accounting processing of cash documents.

In each checkbook (including unused) sheets are counted and checked for defects in binding and fastening individual sheets. Damaged checks pasted into a checkbook are subjected to research, the sequence of their numbers is studied. This allows you to identify abuses - replacing the spine or damaged check with a new one from another checkbook. Keeping a cash book should be carried out in accordance with the Instruction on the procedure for conducting cash transactions and cash settlements in Belarusian rubles on the territory of the Republic of Belarus.

The organization is allowed to open only one cash book, and it must be numbered, laced and sealed, and the number of sheets in it is certified by the signatures of the head and chief accountant. The regularity of maintaining the cash book and compiling the cashier's report is checked.

It should be borne in mind that when performing transactions on total amount from three or more basic wages, a report must be prepared daily, and less than the specified amount - for a period of three to five days.

Erasures and uncertified corrections in the cash book are prohibited, corrections must be certified by the signatures of the cashier, chief accountant or person replacing him. Entries in the cash book are made by the cashier immediately after receiving or issuing money separately for each incoming or outgoing order.

During the period of issuing cash for wages, for the payment of scholarships, etc. the balance of the cash desk is displayed according to the receipt and expenditure cash orders recorded in the cash book. The line “Including payroll” indicates the amount of the cash balance not paid according to the payroll. At the same time, the amount of cash issued per day according to the payroll for wages, scholarships, etc. an expense cash warrant is not issued and is not reflected in the "Expense" column in the cash book. The payroll for wages must be kept at the cash desk along with the balance of cash and is a document confirming that there is no shortage of cash at the cash desk:

Table 1 - Accounting records for cash transactions of JSC "Belshina" for 02.12.2009.

If the process of maintaining a cash book is computerized, then it is necessary to establish how the safety of cash documents and the protection of software from unauthorized access are ensured, check the availability of the output forms "Cash book insert sheet" and "Cashier's report" (Appendix B, C), which must be compiled simultaneously at the end of the working day, have the same content and all the details provided for in the form of the cash book. The numbering of the sheets of the cash book on these output forms is carried out automatically in ascending order from the beginning of the year.

It is necessary to check whether the total number of sheets of the cash book for the period is printed in the last output form "Cash book insert sheet" for each month (year) and to establish their presence, to find out if the "Cashier's report" form is submitted together with incoming and outgoing cash orders in accounting against receipt in the "Insert sheet of the cash book". Loose sheets of the cash book must be kept by the cashier separately for each month.

At the end calendar year(or as needed) they are brochured in chronological order, the total number of their sheets is certified by the signatures of the head and chief accountant, and the cash book is sealed.

Checking the calculation in the cash book of the total amounts of turnovers of cash transactions for each page and per day, as well as the correctness of their transfer to another page, is due to common cases of erroneous or deliberate distortion in turnovers and distortions of amounts from one page to another.

Along with this, the compliance of entries in the cash book with the data of the cashier's report and the documents on the basis of which the entries were made is being studied.

Reconciliation of the supporting documents attached to cash orders with the report and the cash book makes it possible to detect possible contradictions between them in terms of income and expenditure transactions.

The inspector establishes the completeness of the reflection in the cash book and cash report of documents on the receipt and expenditure of cash by comparing the receipt and expenditure cash orders and supporting documents attached to them with the data of the cash book and the cashier's report. This allows you to identify the facts of incomplete posting of cash received by checks at the bank institution and from the employees of the organization for the services rendered, as well as the facts of their incomplete write-off as an expense.

After checking the correctness of the cash book, the reality and reliability of the records of the balances of money in the book and in the cashier's reports at the beginning and end of the study period are determined.

Cash balances for certain dates are established using the data of accounting registers for account 50 "Cashier", the General Ledger and balance sheets:

Table 2 - Cash balances of OAO Belshina as of 02.12.2009

In order to make sure that the organization does not practice writing off money at the cash desk on the basis of documents removed from the archive, the inspector pays attention to the color of the paper of cash documents, the uniformity of ink, the uniformity of handwriting, dates - the day, month and year of the documents, and in case of doubt, finds out the reasons for the significant discrepancy between the dates of cash orders in the documents attached to them.

The facts of missing cash orders in the numbering or the absence of signatures of officials or individual performers on them are a reason to demand explanations from the cashier and accountant.

After that, a study is made of the documents attached to the cash orders, essentially reflected in their transactions. For all suspicious transactions, working records are made in order to check them in more detail during the study of the relevant sections of the financial and economic activities of the organization.

Verification of documents on the merits of the operations reflected in them involves establishing the adequacy of business operations to the current legislation, the rules for performing these operations, approved standards and forecast indicators, as well as determining their economic feasibility.

According to the Instruction on the procedure for conducting cash transactions and settlements in cash in Belarusian rubles on the territory of the Republic of Belarus, the limit on the balance of cash at the cash desk, the procedure and terms for the delivery of cash, the rate of use of proceeds for urgent needs are established by the institutions of the bank in which settlement and foreign currency accounts are opened .

All cash in excess of the limits must be handed over to the bank for crediting to the account:

Table 3 - Accounting records for the collection of cash in excess of the established cash balance limit

The term for the delivery of cash is considered daily, the limit of the cash balance is zero, and cash not deposited with the bank is over the limit for bank customers who have not submitted an application for setting a cash balance limit, the procedure and deadlines for the delivery of proceeds and for issuing a permit for spending cash from the proceeds received by the cashier within the period established by the servicing bank.

Along with the legal entities have the right to keep cash in their cash desks in excess of the established limit of the cash balance only for wages, scholarships, pensions, allowances, dividends, payments to teachers for the purchase methodological literature for a period not exceeding three working days (for agricultural organizations, local authorities and self-government located in countryside, -- no more than five working days), including the day of receipt of money in the servicing bank or the day of the specified payments when used in agreement with the servicing bank for these purposes of revenue.

Upon the expiration of this period (ie on the 4th and 6th working days, respectively), the amounts of cash not used for their intended purpose must be deposited and handed over to the servicing bank.

To check compliance with the specified procedure, cash book data, accounting registers for account 50 "Cashier", collective agreement(it indicates the days of payment of wages), bank permission for a certain limit of the balance of funds.

Compliance with the limit is checked by comparing it with the actual cash balances on hand.

The amount of turnover on the cash desk can be clarified by accounting registers, while simultaneously checking the balances at the beginning and end of the month with the data of the cash book or the General Ledger. In case of detection of repeated non-compliance with cash balances at the cash desk, the inspector draws up a cumulative list of violations identified during the audit.

The fact of using funds for other than their intended purpose is established by comparing the data on the stubs of checks in the checkbook with information about their spending in the cashier's reports, the register of incoming and outgoing cash orders, as well as in the accounting registers for the debit and credit of account 50 "Cashier". The results are presented in the corresponding table.

In the course of the study of cash transactions, the completeness and timeliness of posting funds to the cash desk received from the organization's bank accounts are checked. The amounts reflected on the stubs of checks or in receipts for a cash contribution, in cash receipts and debit orders, cashier's reports, bank statements, accounting register for account 50 "Cashier" are compared:

Table 4 - Verification of the correctness and timeliness of the reflection at the cash desk of the receipt of cash by Belshina OJSC

The institution of the bank reflects all operations with cash in statements under a special cipher (code). With this in mind, it is necessary to pay attention to the presence of corrections, erasures, cases of encircling the ciphers of cash transactions with ink, a ballpoint pen or on a printer (copier). At the same time, the check numbers indicated on the stubs and in the statements of the bank institution are verified.

Along with this, you can compare the cash balances on the first day of the month with the balance indicators, as well as the turnover on income and expenditure of account 50 "Cashier" of the General Ledger with data on monthly turnover on the debit and credit of this account. The initial information for determining the monthly turnover is contained on the stubs of checks (debit) and in receipts for cash contributions (credit). The results of checking the compliance of the data of the servicing bank with the entries in the cash book are drawn up in a special table. Separately, the correctness of the use and observance of the procedure for issuing cash under the report is studied. The object of attention of the inspector is the period for which the accountable amounts are issued: sometimes it may indicate illegal advance payments to the employees of the organization: report on future expenses, but the terms for which funds are issued are limited:

No more than 3 working days - for expenses incurred at the location of the organization;

No more than 10 working days - for expenses incurred outside the location of the organization;

Up to 30 working days - in an amount not exceeding the size of one base unit.

Persons who have received cash under the report are obliged, no later than three working days after the expiration of the period for which they were issued, or from the day they return from a business trip (excluding the day of arrival), to submit a report on the amounts spent to the accounting department of the organization and return unused funds to the cash desk .

Verification of documents for a contribution to the cash desk by an accountable person of the amounts of unspent advances is carried out in mutual connection with transactions characterizing the amount of the approved expense report.

By comparing the data of advance reports of accountable persons with the data of incoming cash orders, the cash book and the cashier's report, the correctness and reality of the funds received at the cash desk are checked:

Table 5 - Checking the correctness of the reflection of the receipt of unspent accountable amounts for 02.12.2009. in Russian rubles

The issuance of cash under the report is made subject to a full report on previously issued amounts. The transfer of cash issued under the report to one person to another is prohibited.

To verify these operations, the entries in the accounting register on account 71 “Settlements with accountable persons” are examined, in which analytical and synthetic accounting of settlements with accountable persons is kept:

Table 6 - Accounting records for cash transactions of JSC "Belshina" for 02.12.2009.

The corresponding entries are made in the cash book, and are also reflected in the Journal-order and the Statement on account 50 "Cashier" for December 2012.

When checking cash transactions, control is carried out separately on the expenditure of cash written off to production costs and other accounts without the subsequent submission of reports and supporting documents on the use of funds

Operations on posting proceeds for sold products and services rendered to employees of the organization for cash are subject to a thorough check. It is advisable for the inspector to examine not only cash receipts, but also documents characterizing the release of material assets to the side (waybills, bills, waybills, etc.). At the same time, the turnovers on the debit of account 50 “Cash” and the credit of account 90 “Incomes and expenses on current activities” are compared.

Verification of documents for receipts received at the cash desk for work and services performed begins with an analysis of the calculations attached to the cash orders, characterizing the volume of work or services performed, justification of the price and total cost. These can be cost estimates of work performed, invoices, certificates from accounting, financial and planning departments, and other documents. The inspector draws attention to the legality of the performance of these works or the provision of services, the objectivity of the reasons for performing operations, the correctness of the preparation of estimates and financial calculations or calculations, the reasonableness of prices for materials and services. In necessary cases, the facility is inspected and the control measurement of the work performed or services rendered is carried out. At the same time, it is important to evaluate the quality of work, the quantity and quality of the material used, and the amount of labor costs. Based on the results of the inspection of the object and the control measurement, an appropriate act is drawn up.

In the conditions of using a PC, the data of the machinograms on the receipt of money at the cash desk and on the release of inventory items from the warehouse, as well as their sale to the side, are compared.

Differences in indicators indicate the possibility of the release of raw materials, materials and other valuables without payment or the appropriation of proceeds.

You should check the reports on the movement of inventory and records on the accounts of their accounting and implementation.

Debit entries in the sales account are reconciled with credit entries in the inventory accounts, and credit entries in the sales account are reconciled with debit entries in the cash account. Cash for inventory items sold to the public should be paid to the cash desk of the organization, and the release from the warehouse of materials should be made only if there is an invoice with the stamp of the cash desk “Paid”.

Payroll transactions deserve special attention of the inspector.

Sources for checking the validity of writing off funds to the expense of the cash desk are payroll statements, documents on interim settlements in cases of dismissal or going on vacation, payments of unscheduled advances, etc. When examining payroll statements, the inspector should verify the presence and reliability of signatures in receiving money, the correctness of calculating the totals of the amounts of issued and deposited wages. The authenticity of signatures can be established by comparing them with signatures on similar documents, or in the statements of previous months, or on documents from the personnel department. In some cases, a survey of recipients of funds is carried out.

In the course of checking cash transactions related to the payment of wages, it is advisable to make working notes in order to return to the issues that have arisen and thoroughly study them when checking the organization of labor and wages.

Reconciliation of settlement and payment documents with the data of the personnel department shows the validity of inclusion in the statements individual workers. In a selective way, according to the time sheets, persons working in organizations and included in the payroll on the basis of orders for admission to work and dismissal are established. The payroll also checks the totals in the column "To be handed over".

Errors and abuses can be allowed by increasing the total without changing the amounts reflected line by line, and with their change, i.e. when the amount is artificially increased to one of the recipients of funds.

When checking documents for issuing cash to persons who are not on the payroll, it is important to study the possible marks in the cash receipt, the name and other details of the identity document of the recipient (number, by whom and when issued). If necessary, the inspector takes measures to establish the place of residence of the recipients of funds and finds out their questions.

In the process of studying cash transactions for the payment of wages temporary workers and part-time workers, attention is drawn to the reliability of documents confirming the amount of time worked, the correctness of registration labor agreements, the reality of the fact of the work, the validity of the applied prices. The objective possibility of performing work by this person is specified, taking into account his qualifications and location at the time when these works were carried out. The inspector must establish whether full-time employees do not receive funds under cash receipts for the performance of one-time work that is directly included in their job responsibilities.

Particular attention should be paid to operations on deposited amounts of wages and other payables.

You should check the presence of a stamp or entry "Deposited" in the payroll against the names of persons who did not receive wages, make sure that the register of deposited amounts is compiled and all amounts are recorded to whom. The correctness of maintaining the book of deposited wages and the timeliness of the reflection of the corresponding amounts in it are also checked.

In order to identify cases of repeated payments of wages and payments of deposit debt to nominees, it is advisable to conduct a counter check: compare the payrolls, according to which the amount was deposited, with the ledger of deposit amounts, cash disbursement orders for the issuance of deposit debt, as well as with debit entries in personal accounts employees of the audited organization.

Similar actions are taken if receipts confirming the transfer of deposited debts by postal orders are attached to the cash order, or there are suspicions that the postal order was issued to a front person, and the transferred amount is reflected in the book of deposit amounts as debt repayment. In such cases, in order to verify the authenticity of the amount transferred to the recipient, written requests are made or a visit is organized to the persons who had a deposit debt, or a counter check is carried out in post offices by mail order stubs. Special attention the inspector must pay attention to the correspondence of accounts with the current regulations and accounting rules. This is carried out on the basis of data from the cashier's reports and supporting documents attached to them, as well as entries in accounting registers in order to identify business transactions with incorrect correspondence of accounts that lead to distortion of accounting and reporting or write-off of stolen amounts.

At the end of the check of cash transactions, it is necessary to study the correspondence of accounts for each cash transaction, the completeness of the reflection of the amounts on the corresponding accounts, the correctness of calculating the totals line by line and in each column of the relevant accounting registers for account 50 “Cashier, the relationship with the corresponding accounts reflected in other registers.

Each total amount of the accounting register is compared with the totals for the receipt and expenditure of money of the corresponding cash report, then the correctness of posting operations from the cashier's report to accounting registers for corresponding accounts is checked. In case of detection of violations of cash and settlement and payment discipline, the inspector draws up a cumulative statement.

Typical accounting errors and omissions encountered in the process of checking cash transactions:

Settlements with the population are carried out without the use of cash registers;

There is no agreement with the cashier on full individual or collective (team) liability;

Documents that are the basis for receiving or issuing money are not canceled with the stamps “Received” or “Paid” with the date indicated;

Cash balance limit exceeded;

The maximum allowable amount of cash settlements between legal entities has been exceeded;

There are no documents confirming the fact of cash register inventory;

The movement of cash is reflected in the cash book for several days on one sheet;

In receipt (expenditure) cash orders, the grounds for receiving cash are not indicated;

There is no journal of registration of incoming and outgoing cash orders;

The cash book is not stitched, its sheets are not numbered;

Cash funds are issued from the cash desk against the report in the absence of a complete report of a specific accountable person on a previously issued advance payment;

The document proving the identity of the recipient when issuing cash from the cash desk is not specified;

There are no signatures of persons who received cash from the cash desk;

There are no powers of attorney to receive funds from the cash desk;

Peculiarities of checking the cash register and cash transactions in the conditions of an automated form of accounting and ways to improve them

The development and rationalization of accounting are characterized by the improvement of the applied forms of accounting. The need to move from one form of accounting to others, more advanced, is determined by the development of the enterprise. The use of personal computers in accounting work makes it possible to automate workplace accountant, which increases the productivity of accounting workers, ensures the efficiency of obtaining data. In addition, there is an opportunity to improve the economic analysis. This creates an information base for making effective management decisions.

The use of personal computers allows you to automate the processing of credentials from their input to the formation of output forms. The user enters the data of primary documents, which are then using special programs grouped and summarized directly on the computer. As a result, it is possible to obtain various information, equivalent in content to the registers of synthetic and analytical accounting, and use it repeatedly.

With an automated form of accounting, the technological process is divided into four stages:

Collection, registration and transfer of primary data for processing on a computer;

Data entry of primary documents into the computer;

During the reporting period, the formation of operational accounting registers in the form of machinograms or displaying the required information on the monitor screen;

Obtaining results for the reporting period in the form of registers of synthetic and analytical accounting, certificates of accounts, analytical tables, balance sheets and other forms of reporting, depending on the capabilities of a particular software package.

The output data can be presented in the form of various registers in the form of order journals, statements, etc., and differ depending on the specific program for automated information processing (“1C: Accounting”, “Galaktika”, “Vetraz”, etc.). The methods for entering primary data are also different. At the same time, all of them are united by the fact that they function on the basis of the interaction of the elements of the accounting method: documentation, inventory, accounts, double entry on accounts, assessment and costing, balance sheet, reporting. JSC "Belshina" uses a journal-order and automated form of accounting.

Commentary on the Regulations for Controlling the Completeness of Accounting for Cash Proceeds and Compliance with the Rules for the Application of Cash Registers.
Commentary on the Orders of the Ministry of Finance of Russia dated October 17, 2011 N N 132n, 133n

Checks of cash registers and do not apply to tax, although they are carried out by tax inspections. Therefore, the rules and deadlines for conducting inspections established by the Tax Code do not apply to cash control. However, he still did not have his own rules (except for the internal instructions of the tax service (Letter of the Federal Tax Service of Russia dated 08.06.2007 N ShT-6-06 / [email protected])). Because of this, inspectors could conduct cash checks as they please, and as much as they like.
Now the Ministry of Finance has approved two Regulations: one - for checks of CCPs (Administrative Regulations, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 N 132n (hereinafter - Regulation 132n)) (began to operate on February 5 this year), the other - for checks of the completeness of accounting for revenue ( Administrative regulation, approved by Order of the Ministry of Finance of Russia dated 10/17/2011 N 133n (hereinafter - Regulation 133n)) (effective from February 19). These are two different checks that can take place either simultaneously or separately from each other. But even if the inspectors combine their conduct, they must draw up a separate act based on the results of each of them.

We tell the manager
CCP checks and completeness of accounting for tax revenue can spend at least every day. After all, they are not subject to the restrictions established by the Law on the Protection of the Rights of Legal Entities in the course of state control.

Common to checks of cash registers and completeness of revenue accounting

Verification begins with the presentation of an order for verification. Until this document is presented to you, you may not communicate with the inspectors. The order must be signed by the head of the inspection (Items 19, 28 of Regulation 132n; paragraphs 19, 23 of Regulation 133n).
When checking, inspectors have the right (Clause 7 of Regulation 132n; Clause 7 of Regulation 133n):
- get access to the fiscal memory and control tapes of cash registers or to the system that forms the BSO;
- receive from you any documents related to the use of cash registers and, as well as taking into account money (the latter - only when checking the completeness of accounting for revenue);
- demand from you explanations and information on the subject of verification.
Both Regulations require inspectors to conduct an inspection and inventory, as well as to involve third-party specialists for examination (Clause 40 of Regulation 132n; clause 35 of Regulation 133n).

For reference
Per obstruction of the legitimate activities of inspectors the inspection may fine (Part 1, Article 19.4.1 of the Code of Administrative Offenses of the Russian Federation):
- organization - in the amount of 5,000 to 10,000 rubles;
- director or entrepreneur - in the amount of 2000 to 4000 rubles.
If, due to your actions, it turned out to be completely impossible to conduct or complete the check, then the fine will be larger: from 20,000 to 50,000 rubles. and from 5,000 to 10,000 rubles. respectively (Part 2, Article 19.4.1 of the Code of Administrative Offenses of the Russian Federation).

You have the right to be present during the inspection. But what if the director (another legal representative of the organization) or the entrepreneur is absent and therefore cannot read the order for the inspection and sign it? Then the inspectors must make a note about this in the order and start the inspection without it (Clause 29 of Regulation 132n; clause 24 of Regulation 133n).
It is better to make all your explanations on issues related to the subject of the audit in writing - then the inspectors will have to attach them to the audit materials.
At the end of the audit, when the tax authorities draw up an act, you need to read it and put a note there about your agreement or disagreement with the results of the audit, as well as with the actions or inaction of the inspectors. Objections can be entered into the act itself or issued as a separate document. Inspectors must draw up an act in two copies, sign it themselves, offer to sign the director (entrepreneur) and then transfer one copy to him.
The term for the inspection is set by the head of the inspection. It cannot be more than 20 working days from the date of presentation of the instruction to you to check the completeness of revenue accounting and 5 working days from the date of issue of the instruction to check the application of CCP.

How and what documents you may require

Inspectors have the right to demand from you only those documents and information that relate to the subject of the inspection (Clause 35 of Regulation 132n; clause 30 of Regulation 133n). Therefore, if they came to you to check only the use of cash registers, then they should not require cash accounting documents (PKO, cash register, cash book, etc.) (Subparagraph 2, clause 7 of Regulation 132n; clause 2, clause 7 of Regulation 133n).
If the inspectors want to see the documents right at your place, it's easier to give them the originals. But if you are asked to bring documents to the inspection, it is better to make copies. Do not forget to make an inventory of the documents to be transferred and get an inspection stamp on it for admission. If the inspectors seize the originals from you as evidence of a violation, then they must draw up a protocol (Part 5, Article 27.10 of the Code of Administrative Offenses of the Russian Federation).
The Regulations do not say whether inspectors must make a written request for the documents they need. But upon verbal demand, it is better not to give documents - always ask for a list of required papers.
The deadline for the submission of documents has not been determined. So, most likely, its inspectors will install it for you at their discretion. And if you do not meet this deadline, then the tax authorities may try to fine you (Article 19.7 of the Code of Administrative Offenses of the Russian Federation). True, for this, their demand for the submission of documents must be written, and not oral.
Let us draw your attention to some ambiguous situations that may arise.

(?) In the course of checking the completeness of accounting for revenue, inspectors can request books of income and expenses from special regimes and entrepreneurs on OSNO. Not everyone fills out such a book every day. What if, at the time of the check, there are no records of lately accepted amounts that are reflected in the cash book on time? In this case, there should be no penalty for incomplete posting of cash proceeds. After all, such revenue is taken into account according to credit orders, first in the cash book, and already from it the amounts fall into the listed books of account. And violations in their jurisdiction are the subject of a completely different audit - tax.

(?) Regulation 133n instructs inspectors, when checking the completeness of accounting for revenue, to also look at your order (instruction) on the limit of the cash balance on hand. But here the Ministry of Finance contradicts itself. The fact is that this order is not related to the subject of verification - the completeness of accounting for cash proceeds, since it concerns the next stage - spending cash from the cash register. And, as we have already said, it is unacceptable to require documents that are not related to the subject of verification (Clause 35 of Regulation 132n; clause 30 of Regulation 133n). But in fact, it’s better to submit an order on the limit, otherwise the inspectors will try to fine you (Article 19.7 of the Code of Administrative Offenses of the Russian Federation) and you will have to challenge the fine in court.

Revenue Completeness Checks

The inspectors will (Points 35 - 40 of Regulation 133n):
- compare the data of cash documents with the amount of cash in the CRE box;
- compare the data of various cash documents with each other (for example, PKO with a cash book and with a book of income and expenses);
- to study the correctness of registration of cash documents.
By the way, of all the requirements for conducting cash transactions, the tax authorities have the right to check compliance with only one: the completeness of posting cash proceeds (Clause 1, Article 7 of the Law of 03/21/1991 N 943-1). But for this, inspectors will have to study most of the documents related to the cash register. According to them, inspectors can detect other cash violations. And this will be a legitimate reason for a fine for them (Clause 1, Part 1, Article 28.1 of the Code of Administrative Offenses of the Russian Federation).

CCP checks

The sequence of actions of the inspectors is as follows.
Stage 1. Inspectors check whether you issue cashier's checks, SSOs or, at the request of the buyer, a document confirming the receipt of funds for your goods (sales receipt, receipt, etc.). The result is recorded in the verification report (Clause 25 of Regulation 132n).
The fact that the tax authorities are not entitled to carry out a test (control) purchase was long ago confirmed by the Supreme Arbitration Court of the Russian Federation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 16.06.2009 N 1988/09). However, the Ministry of Finance in Regulation 132n indicated that checking the issuance of cash receipts includes the purchase of goods (works, services) for cash and their payment. Meanwhile, such powers can only be granted to inspectors by law, and a departmental normative act (which is the Order of the Ministry of Finance on the approval of the Regulations) is not enough for this. Therefore, the performance penalty test purchase can still be challenged in court. And inspectors have the right only to observe how you issue checks to other buyers, and at the same time keep a video or audio recording (Clause 23 of Regulation 132n).
Another way prescribed by Regulation 132n to detect cases of non-issuance of checks is "analytical procedures". They are carried out even before they present you with an order for verification. Therefore, we are talking, apparently, about situations where the inspectors got cashier's checks, knocked out on behalf of your organization (entrepreneur). Then, according to their data, they will check whether such a cash register is registered for you. And if they find out that it is registered, then later, after they show you the order, they will see if there is data about these checks in the fiscal memory of the cash register.
Stage 2. Together with service certificates, the tax authorities present you with an order for an audit and offer to sign it. If the director (entrepreneur) is not in place or he refuses to sign, make a note about this in the order.
Stage 3. The tax authorities are asking for documents. The receipt of documents is recorded in the verification report (Items 34, 37, 38 of Regulation 132n).
Please note that if you are on UTII and do not use CCP and BSO, then according to the Regulations, inspectors have the right to demand from you documents related to the issuance of sales receipts, receipts or other documents confirming the acceptance of money for goods and work. It is not clear what kind of documents the Ministry of Finance has in mind here. There is no obligation to keep copies of sales receipts and receipts and to register them somehow. Checking the presence of blank forms of these documents will not give the inspectors anything - their absence is not a violation. However, the likelihood that the inspectors will come with a check of the completeness of the accounting of revenue to the imputed is not high (Letter of the Federal Tax Service of Russia dated December 21, 2011 N AS-4-2 / [email protected]).
Stage 4. Inspectors check compliance with the procedure and conditions for registration of CCP and its application. The result is recorded in the act.

What is the result

For all violations, inspectors can accept written explanations (comments, objections) from you and make a note about this in the inspection report.
The tax authorities can send the act by mail only if the director (entrepreneur) is absent at that time or evades signing the act.
If the inspectors found violations, then the act will serve as the basis for drawing up a protocol and imposing a fine. What can they be fined for?
Fine - from 40,000 to 50,000 rubles. for organizations and from 4000 to 5000 rubles. for officials and entrepreneurs (Note to Article 2.4 of the Administrative Code of the Russian Federation) - possible (Part 1 of Article 15.1 of the Administrative Code of the Russian Federation):
- for not posting or incomplete posting of cash to the cash desk;
- non-observance of the procedure for storing free (overlimit) cash;
- accumulation of cash at the cash desk in excess of the limit;
- cash settlements with organizations or entrepreneurs in the amount of more than 100,000 rubles. under one agreement (Clause 1 of the Directive of the Central Bank of the Russian Federation dated 06/20/2007 N 1843-U).
And fined in the amount of 1500 to 2000 rubles. seller-cashier, from 3000 to 4000 rubles. - directors (IP) and from 30,000 to 40,000 rubles. - inspectors can organize (Part 2, Article 14.5 of the Code of Administrative Offenses of the Russian Federation):
- for non-use of CCP or BSO;
- the use of equipment that does not meet the requirements for CCP;
- use of cash register equipment in violation of the procedure for working with it and its registration;
- the use of BSO in violation of the requirements for them;
- failure to issue a check, BSO (if you have the right to issue them instead of cashier's checks) or other payment document at the request of the buyer (if you have the right not to use CCP and BSO).

The Ministry of Finance invites those affected by the inspection not according to the rules to complain about the inspectors either in writing - to the Federal Tax Service, or through an electronic form on the website of the Federal Tax Service or the Federal Tax Service. A complaint can be considered for a long time: 30 calendar days with the possibility of an extension for another 30. As a result, you will be informed about the measures taken against inspectors who violated your rights (Items 61, 68, 69, 72 of Regulation 132n; paragraphs 62, 68 , 69, 79 of Regulation 133n).

An audit of cash transactions is necessary to ensure the safety of funds when working with the device, improve the conditions of transportation and storage. In addition, the audit allows you to determine the procedures and terms of internal audits of enterprises. Any enterprise should carefully treat cash registers, as any violation will entail a fine and administrative responsibility.

Every entrepreneur must understand what checking cash transactions implies whole list procedures. The relevant authorities can warn about the arrival of the service in advance, or conduct an inspection without notification. The procedure should be carried out not only by external auditors, but also by internal units created specifically for the personal audit of the company.

If the owner or manager has suspected persons working with cash of dishonesty, then he has the right to submit a request for verification to external audit services, or perform an operation on their own. If an organization lays out securities on open market, then such transactions also fall under the audit of cash transactions.

Stages of implementation

The audit methodology is three main stages which cannot exist separately. Together they allow you to organize a full check. The methodology used for the audit, in the best way shows the reliability of the conclusions and reports that are based on the results of the procedure.

First

First stage - planning. This is the most important step in the audit as it encapsulates how the audit as a whole will proceed. Each subsequent stage directly depends on planning, and if a mistake was made here, then the entire audit will have to be carried out again.

It all starts with the definition of a control strategy, the creation of an audit program and an assessment of the scope of the upcoming operation.

The auditor who will be involved in the audit should develop and implement a plan on the basis of which the program as a whole will be built. The stage will include many of the procedures necessary to assist in the conduct of an effective audit. According to the information collected, it will be possible to identify errors, after which the main actions begin.

Second

Second phase - collection and analysis of information when it is necessary to evaluate all aspects of the work of accountants, take into account risks and monitor controls. All the information received at this stage should help to obtain a holistic result, according to which it will already be clear what needs to be done to solve the problems that have arisen.

Third

Third stage - auditor's report. As a result of the two previous paragraphs, information will be obtained that needs to be structured. In the Russian Federation, the inspection report will be created in Russian. The document should contain information about the auditor and his professional opinion on the results.

Various techniques

The procedure can be carried out based on several various methods audit:

• industry.
• special;
• traditional;
• legal.

Industry verification methodology applied in accordance with the sectoral affiliation of the subject.

Traditional implies a scheme that is based on various sections of accounting. The audit is fully compliant with legal legislation. It is she who will give the most accurate results. For this, it is necessary to develop special technique definitions of economic groups that are sorted by common features. But for such a deep check, the method is used only under special tax regimes.

Legal approach based solely on the relevant provisions of the law.

The main types of violations are the following:

• excess or shortage of money in the cash register;
• the money that came to the cash desk was untimely credited;
• the issuance of money was carried out without a power of attorney;
• payments to employees are made without advance reporting;
• accounting registers incorrectly display cash transactions.

According to audit practice, there are a number of actual violations, which are the most frequent in enterprises.

• The inventory of the cash desk was not carried out in the required cases:

1. Before preparing the financial statements.
2. If the person responsible for finance has changed.
3. If facts of theft or damage to valuables were noticed, as well as when one's own position was abused.
4. If the property was transferred into the possession of another person (sale, lease, redemption, transfer to municipal or state ownership).
5. After situations that were caused by extreme conditions (fire, natural disasters, accidents, etc.).
6. If the enterprise was liquidated, reorganized or in any other cases that are prescribed in the legislation of the Russian Federation.

• Non-observance of terms of monetary inventory, which are established in each company by personal accounting policy.
• Documents confirming the results of the inventory have blots, errors, inaccuracies, erasures, blank lines.
• The inventory act was drawn up in non-compliance with the current legislation of the country.
• Inventory lists are not signed by all members of the commission and materially responsible persons.
• If a surplus was found during the inventory, the funds were not capitalized, after which they were sent for an increase financial results organizations.
• The cash book has records of the payment of wages, but there are no signatures of the employees who should have received the funds.
• Disbursement orders do not have information about documents that could verify the identity of the recipient.
• Work is carried out using faulty cash registers.
• The book of the cashier-operator is not kept properly.

Goals, tasks, planning

the main objective- to establish whether there are problems in a single organization with cash transactions, cash flow within the Russian Federation, bookkeeping.

Tasks of the auditor– check all business transactions and documents that are regulated by the legislation of the country. The whole procedure is carried out in accordance with federal standards audit.

Regulatory framework and organization process

Regulatory framework for the audit of cash transactions:

• Federal Law No. 54 "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards";
• The procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation;
• Guidelines for the inventory of property and financial obligations;
• Instruction of the Bank of Russia No. 3073-U "On the implementation of cash payments";
• Decree of the State Statistics Committee of the Russian Federation No. 88 “On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results”.

According to this database, any check of cash transactions is carried out.

The introductory stage will help the auditor to understand what kind of activity this economic entity is engaged in, what opportunities exist for conducting an audit. After the definition is treaty, which must comply with all the requirements of the Civil Code of the Russian Federation.

Taking inventory

Immediately, the commission proceeds to verify the most valuable source of information - box office. During the inventory, the cashier must be present and Chief Accountant. If the company has several cash desks, then each device is sealed before the operation, which will help to avoid attempts to cover shortages by transferring money or changing data in the cash book.

The employee responsible for the CCP must give a receipt that all documents are included in the report and there are no extra or unwritten funds in the cash register.

Compliance with the cash balance limit

Cash desks of enterprises can store cash in the amount that their servicing bank allows them. Every year the limit is updated by all banks for enterprises, while no matter how different organizations are(according to the legal form, field of activity, availability of cash desks, and so on).

If the organization has an amount in cash that exceeds the limit, then funds in excess of the balance must be transferred to the bank. Funds are rented in the evening or in the afternoon at the bank's cash desk. Each enterprise can negotiate with the bank so that the proceeds can go directly to wages, benefits, product purchases, and so on.

For the audit it is necessary to submit bank statements, which show the established limit, its excess is allowed within three working days.

Reporting registers

To check the veracity and correctness of the reflection of funds in the balance sheet, the auditor refers to the registers and reporting forms. All data in these papers should reflect the activities not only at the venue, but also for all branches and divisions of the company.

Registration of primary documentation

When checking, you must provide source documents, which must be correctly filled out, have all the necessary signatures. In order for the documents required for the issuance of funds to have legal weight, they must be signed by the head and chief accountant or authorized persons.

Documents cannot be corrected, the signatures of the recipients, stamps "Paid" and dates must be available. Everything must be done in accordance with the law.

Correctness, timeliness and completeness of posting

The money possessed by the cash desk of the enterprise comes in the form of revenue from buyers and employees to pay for services on applications and so on. The auditor checks the completeness and timeliness of posting money. To do this, all amounts from check stubs, bank statements and so on are verified. Any amount that has been "missed" will be considered a flagrant violation of the rules.

Compliance with the cash limit

All entrepreneurs will be checked for compliance with the rules of the maximum amount of cash payments. That is, when buying and selling services, it is impossible to accept amounts exceeding the amount established by law, regardless of the number of payments for one product or service by one person or organization. If you need to accept an amount in excess of the limit, then the transaction must be carried out through banks.

Consumption and collection of money

Funds can be donated through collection services with the appropriate license. Money sent in this way is protected as much as possible, as every means is taken to ensure security. For each bag, a cash statement is issued.

The procedure for applying KKM

To register the device, you must register Personal Area on the site nalog.ru, from where you can conclude an agreement on OFD. After receiving and checking all the data, the tax service defines registration number KKT to be entered into the machine within one day.

The KKM system allows you to send data to the tax service immediately after issuing a check without additional actions.

The final stage

At the end, the auditor makes conclusion, which may have two options:

• unconditionally positive;
• modified.

Responsibility for conducting

Any economic entity will be responsible for the control system within the organization. It is the auditor's responsibility to ensure that the system works. The head of the organization must:

1. Equip the cash desk and ensure the safety of funds not only within the organization, but also during transportation to the bank. The cash desk cannot store valuables and money that do not belong to the organization.
2. There must be one cash book.
3. Cash acceptance should be carried out only with the use of cash registers.

If the auditor finds cases of misconduct, then the financial sanctions depending on the circumstances.

From this video you can learn more about the accounting of cash transactions.

| Accountant | 1 679 | votes: 0

The Federal Tax Service of Russia gave clarifications on the frequency and timing of audits of the completeness of accounting for cash receipts by organizations and individual entrepreneurs, as well as on the issue of maintaining a cash book by separate divisions of an organization.

Since the current year, a new 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 Bank of Russia on October 12, 2011 N 373-P, has been in force. This procedure applies to both legal entities and individual entrepreneurs. Explanations regarding compliance with the Regulations by entrepreneurs, the Federal Tax Service of Russia gave earlier in the Letter of December 21, 2011 N AS-4-2 / [email protected]. In the commented Letter, the issues of the duration and frequency of checking cash discipline, as well as maintaining the cash book by separate divisions, are considered.

Frequency and timing of checks of cash discipline

Control and supervision over the completeness of accounting for cash receipts in organizations and individual entrepreneurs is carried out by tax inspectorates (clause 1, article 7 federal law dated May 22, 2003 N 54-FZ). The duration of such an audit cannot exceed 20 working days from the date of presentation to the organization (entrepreneur) of the instruction of the head of the tax authority (his deputy) to conduct an audit (clauses 19, 23 of the Administrative Regulations for the Federal Tax Service to perform the state function of exercising control and supervision over the completeness accounting for cash receipts in organizations and individual entrepreneurs, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 N 133n).

The Federal Tax Service of Russia indicated that the check of cash discipline does not apply to field checks, therefore, the provisions of tax legislation do not apply in this case.

Thus, the current regulatory legal acts do not limit the frequency of audits of the completeness of revenue accounting. Accordingly, the inspectorate may conduct such audits several times a year.

It should be noted that the tax authorities, in the course of checking cash discipline, have the right to request an administrative document on the established cash balance limit, a cash book, advance reports and other documents (clause 29 of the Regulations). If, as part of a tax audit, the documents requested by the inspectorate are not submitted on time, the taxpayer may be held liable under Art. 126 of the Tax Code of the Russian Federation. However, since, as the Federal Tax Service of Russia pointed out, the norms of the Tax Code of the Russian Federation are not applied when checking cash discipline, then bring to responsibility under Art. 126 of the Tax Code of the Russian Federation for failure to submit any documents during such an inspection, the inspection is not entitled.

In addition, it follows from the commented Letter that the legislation does not define the period that may be covered by the check of cash discipline. For tax audits, such a period cannot exceed three years preceding the year in which the decision to conduct an audit was made (clause 4, article 89 of the Tax Code of the Russian Federation), but, as the Federal Tax Service of Russia explained, this requirement does not apply to verification of the completeness of revenue accounting. This means that inspectors can check any period. However, it is not always possible to hold accountable for violations identified during such an audit due to the following.

As the Federal Tax Service of Russia recalled, violation of the procedure for working with cash and the procedure for conducting cash transactions is an administrative offense. So, according to part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, a fine in the amount of 40,000 to 50,000 rubles. for legal entities and from 4,000 to 5,000 rubles. for entrepreneurs (by virtue of Article 2.4 of the Code of Administrative Offenses of the Russian Federation they are equated with officials) is established, in particular, for the accumulation of cash in excess of the established limits. In Art. 4.5 of the Code of Administrative Offenses of the Russian Federation defines the statute of limitations for bringing to responsibility for an administrative offense. Failure to comply with cash discipline does not apply to violations of the legislation on taxes and fees, therefore, the statute of limitations for bringing to administrative responsibility under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation is two months from the date of the offense. Accordingly, if the inspectors, when checking the completeness of accounting for cash receipts, establish an excess of the balance limit, which was allowed more than two months ago, then by virtue of clause 6 of Art. 24.5 of the Code of Administrative Offenses of the Russian Federation for such offenses, a fine under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation cannot be imposed on an organization or an entrepreneur. Similar clarifications are contained in the Letter of the Federal Tax Service of Russia for Moscow dated April 23, 2008 N 09-10 / [email protected]

Keeping a cash book by separate divisions of the organization

The Federal Tax Service of Russia, with reference to the Letter of the Bank of Russia dated May 4, 2012 N 29-1-1-6 / 3255, indicated that the requirement contained in the Regulation to maintain a cash book 0310004 must be observed by each separate division of the organization conducting cash transactions. In this case, it does not matter whether a bank account is opened for the division to perform these operations.

When receiving or issuing cash, the cashier makes entries in the cash book 0310004 for each incoming cash order 0310001 or outgoing cash order 0310002 (clause 5.2 of the Regulations). In accordance with clause 5.6 of the Regulations, in order to control compliance with the cash balance limit, the separate division, after deducting the amount of the cash balance at the end of the working day in the cash book, transfers the cash book sheet for this business day to the legal entity no later than the next business day. Such sheets are selected and brochured by the organization for each separate division (clause 2.5 of the Regulations).

It should be noted that organizations (entrepreneurs) determine the cash balance limit on their own in accordance with the formula given in the appendix to the Regulation. If separate subdivisions do not have their own current accounts, then the organization determines such a limit, taking into account the cash held in the subdivisions (clause 1.3 of the Regulations). Separate subdivisions that have bank accounts, for performing cash transactions, separately set the amount of the maximum balance of money on hand (clauses 1.2, 1.3 of the Regulations).

If a company makes cash payments, it must clearly know what cash discipline is. The order of 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 the enterprise.
• For whom observance of cash discipline is mandatory.
• What are the basic rules for conducting cash discipline.
• How is cash discipline controlled?
• How is the check of cash discipline in the enterprise.
• What is the responsibility for violation of cash discipline.

All organizations and individual entrepreneurs are required to follow the legislative norms. In case of non-compliance with the order of cash discipline, the perpetrators are held accountable.

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What does cash discipline mean in an enterprise

Those who did not conduct trading activities often believe that the cash register and the cash register are identical concepts. But it's not. To better understand the difference between them, let's define both terms.

Cash register (KKM) call the special equipment needed 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 in order to conveniently serve customers. For each KKM, a separate reporting documentation is required.

At cash desks company (operating cash desk) purpose is different. It is necessary for carrying out all cash transactions, such as accepting, returning or storing money. It is to the operating cash desk that the proceeds received by any means are sent. This also applies to those funds that came through the cash register.

From the operating cash desk, the enterprise takes funds for current expenses necessary for its normal functioning. From here, money is extracted, which is later 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, and someone even organizes cash registers in ordinary desk drawers.

The cash discipline of the 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 the aggregate regarding manipulations for the receipt, storage and issuance of funds from the operating cash desk. A businessman should rely on them in his work.

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

1. Properly draw up cash documents, accurately reflecting all the movements of funds from the operating cash desk.
2. Control the limit of money in the cash register; at the end of the work of the organization, the operating cash desk should not have an amount exceeding the established maximum.
3. Control the issuance of finance into the hands of employees of the enterprise - accountable persons.
4. Regulate settlement transactions carried out between business entities; each of the agreements should not be more than 100 thousand rubles.

For whom observance of cash discipline is mandatory

Cash discipline is an indispensable condition for every enterprise. At the same time, it does not matter what taxation system the company operates under and whether it has a cash register (cash register). There is the only rule according to which a company may not have a cash register and use BSO (strict reporting forms). But the registration of funds that pass through the cash desk is a mandatory procedure. Thanks to the regulations that have come into force, on the basis of which individual entrepreneurs must work, it has become much easier to maintain cash discipline. From 06/01/2015, according to the new rules, entrepreneurs do not have to draw up cash documents without fail.

Today, entrepreneurs mainly have to maintain financial records that are directly related to the payment of salaries to employees who are issued under an employment contract. Such documentation includes:

• payroll statements;
• pay slips.

At first glance, thanks to innovation, the business industry should develop more rapidly and successfully. There are no longer strict requirements for the preparation of financial statements, which greatly 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 softening and simplification of the rules for the preparation of financial documents, the number of fines for improper conduct of cash discipline in 2017 did not decrease, but, on the contrary, increased.

Not all forms of business can work on a simplified cash discipline. That is why every entrepreneur should know how to keep a cash register. Suppose you do not need to draw up cash documents in an organization. But, if cash discipline is observed, accounting will become easier. If the business moves to a higher level, it will not be necessary to radically change the processes of 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:

1. Ordinance 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;
2. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, containing the conditions for cash payments;
3. Law of the Russian Federation of May 22, 2003 No. 54-FZ, establishing the rules for the use of cash registers;
4. Law of the Russian Federation of 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 the implementation of these laws fall on 2017-2018.

The last Law has changed significantly. The main difference was the transition to the use of online cash registers. Such cash desks transmit information about cash and electronic payments through the operator of fiscal data 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 16.06.17, noted that after the introduction of an online cash register in companies, 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 since July 1, 2017, cash discipline obliged most of the companies to switch to new online cash desks. Enterprises are responsible for the use of old cash desks. For non-use of cash registers, an entrepreneur or company is fined from 75% to 100% of the calculation amount, but not less than 30 thousand rubles. (Part 2, Article 14.5 of the Code of administrative offenses RF). Also, a company or individual entrepreneur may be fined if they use cash register equipment(CCP) 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, on the basis of the Instruction of the Bank of the Russian Federation of June 19, 2017 No. 4416-U, the scheme for conducting cash transactions has changed. V this moment for the issuance of accountable funds, it is not necessary to fully repay the debt for the amount received earlier. In addition, the accountable person may not write a statement. Issuance is issued on the basis of administrative documentation (for example, an order from the management).

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

Let us dwell in more detail on what constitutes the cash discipline of LLC and IP.

1. IP features.

Many businessmen have no idea about the proper management of the cash desk in accordance with the law. If the entrepreneur decides to use a simplified discipline, then 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 a PKO during the acceptance of cash, the reporting of CCPs, BSOs, checks, etc. will serve as supporting documents;
• do not use CSC when transferring finances: the payroll becomes the basis for issuing salaries;
• do not use the cash book (all transactions related to the activities of the individual entrepreneur, including the receipt and issuance of money, are entered in the book of income and expenses (KUDiR); the money that a businessman takes from the cash desk for personal purposes is not recorded in the book of income and expenses) .

Note that cash expenditure is not possible for all purposes of an individual entrepreneur. For example, they cannot be spent on paying loans, conducting transactions with securities, issuing loans, etc. The Decree contains a complete list of restrictions. For such expenses, it is better to use a bank card issued to an individual. Moreover, required amount funds can be deposited into a current account, and then withdrawn for use for these purposes.

2. LLC features.

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

The limit, or carryover, is the allowable maximum amount of cash that can be left at the cash desk every day after the company closes. Funds above the norm are better to hand over to the bank. The only exceptions are weekends holidays and the days on which the salary is issued, if funds were received at that time.

Previously, the LLC had a rule on the mandatory fixing of the cash balance limit. If a small business entity did not determine it, the tax authorities set a limit of 0 rubles. All funds on the balance of account 50, identified in excess of the norm during the checks, were regarded as a violation.

From June 1, 2014, all LLCs with a staff of no more than 100 employees and an annual revenue of no more than 800 million rubles are allowed not to approve the limit. The current residual limit is then cancelled. The head draws up a special order, the requirements for which are reflected in Decree No. 3210-U. If the enterprise keeps 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. A fine is imposed on the enterprise for such a violation.

What documents are obligated to keep cash discipline

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

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

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

1. Incoming cash order. It is always filled out when money is received at the cash desk. If cash transactions are secured by the issuance of cashier's checks 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 issuance of money from the cash desk of the organization. If the company issued the funds to the employee in order for him to buy the materials necessary for the workflow, then after the responsible person receives an order from him, you should make sure that the signature of the chief accountant or manager is on the document. They also check the employee's passport.

3. Cash book. When registering 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, making sure that they match. Next, the balance of funds in the cash register is displayed. If during the day no cash transactions were carried out, no data is entered in the book. At the same time, the lack of information in it is not a violation of cash discipline.

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

5. Settlement and payroll and payroll. Drawing up a document is mandatory only when granting 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.

Documents in in electronic format are made on a computer, but they are approved by an electronic signature to exclude unauthorized access. Note that the books of accounting forms, reports and journals of the operating cashier have nothing to do with cash documents.

Conducting cash discipline according to strict rules

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

1. Registration of primary documents.

All cash transactions related to the receipt, issuance, storage of financial resources must be carried out by a cashier, that is, an authorized person. If there is no such position in the company, the individual entrepreneur himself has the right to do this or to shift these functions to an accountant conducting financial and economic activities. One way or another, a responsible employee is appointed. Cash discipline involves maintaining the mandatory documentation previously listed in the article.

2. Setting a cash balance limit.

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

Limit setting is prerequisite. If the organization does not do this, the amount of the carry-over balance is automatically equated to zero. Accordingly, each cash receipt is regarded as a violation of cash discipline in 2017, that is, exceeding the limit. Due to such actions, a fine is imposed on the entire company or entrepreneur - cash discipline in such cases is considered violated. In 2014, in Russia, it was established according to which scheme the limit of the balance of cash on hand should be calculated. Below are two ways that businessmen can use when calculating.

Option 1.

The calculation is based on the sum of all funds previously received by the cashier. When calculating, use the formula:

L=W/P*Ns,

L here is the valid value of the carryover; B - the amount of material resources received by the cash desks after the sale of products, work or 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 chosen for the calculation. This is, for example, a shift, a week or a calendar month. Everything is determined by how long the company receives more funds. The reporting period can be even one day, but the period cannot exceed three months. Hs is the length 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 territory locality Let's say it's two weeks. In this case, the coefficient is five. To determine the indicator, one should take into account where the enterprise is located, what its organizational structure and specifics of activity are, as well as the work schedule of the outlet.

Option 2.

The basis of calculations is the amount issued from the cash desks. This method can be used by individual entrepreneurs and organizations that do not receive 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 following formula is used to calculate the transitional balance:

L=R/P*Np,

L here is the sum of the transition balance; P - the amount of funds issued to the company during the reporting period. Money allocated for the payment of salaries, scholarships and other payments to employees is not taken into account. If the organization is new and does not yet have sufficient funds, the amount that the businessman intends to take from the bank is taken as the basis. P is the period of time taken as the basis for the analysis of deductions from the bank. This period cannot exceed three months. There is no minimum allowed limit. Ideally, the time when the company most often applied for funds to the bank is taken as a basis.

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

After the company has set the allowable limit for the carryover, it enters this information into an internal order, that is, it prescribes 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 a mandatory annual change in the limit. In this regard, if a businessman does not indicate the validity period of orders, the limit can be applied indefinitely, and the company will not be fined for violating cash discipline.

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 in which the number of employees is less than 100, and the annual revenue is less than 800 million rubles.

If the company decides to stop using the limit, it issues a corresponding order.

3. Issuance of cash to accountable employees.

Funds that are issued to employees for a business trip are called accountable. This money is intended for entertainment expenses and business needs. The payment of accountable funds is confirmed by the relevant financial documents. They prove the fact that finances are spent for their intended purpose. The role of 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 an appropriate application, on the basis of which the company compensates him for expenses. The employee must report on the money spent within three days from the date of expiration of the period for which he was given funds, or from the moment he arrived from a business trip.

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

4. Limitation of settlements using cash.

In accordance with Directive 3073-U, economic entities have the right to make 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), there is no limit of 100 thousand rubles. 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 paid wages and social benefits;
• staff are provided with accountable funds;
• Sole proprietors use cash for non-business purposes.

An individual entrepreneur has the right to use all the money received for his own purposes, taking them under the report in full. If it is necessary to spend funds, he may not direct all cash proceeds to the bank. A businessman has the opportunity to take all the cash from the cash register, but use it for personal purposes.

A legal entity and an individual entrepreneur 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 contracts that provide for installment payments (for example, lease contracts in accordance with which payments are made every month). If in total the amount of payment for the entire lease period is more than 100 thousand rubles, then the balance exceeding the allowable limit is transferred to the lessor by bank transfer. It is necessary to control the moment when the amount of funds contributed under the contract reaches 100 thousand rubles.

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

Be aware of the limitations and opportunities that apply to any form of legal ownership. For example, if we are talking about an LLC, it is strictly forbidden to take funds from the cash desk for personal purposes, 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 the payment of all taxes and the calculation of the necessary insurance premiums.

Practitioner tells

Who to appoint responsible for cash discipline in the company

Alexander Osipov,

CFO Alaska Originale

In the cash handling regulations formed in 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 overall organization and control of cash discipline);
• director of a branch or subdivision of an enterprise located in a separate territory (this specialist is responsible for organizing the work of the local cash desk, he monitors how it works, makes decisions on the return of funds to retail customers, approves their applications, signs cash documentation and cash refund certificates at the cash desk (f .KM-3));
• a specialist who controls cash discipline at the local cash desk, the functioning of the cash register counters, checks the information in the book of the cashier-operator, counts and accepts cash from the cash register, checks the information in the certificate-report of the cashier-operator, draws up information on the readings of cash register counters machines and revenue of the enterprise (f. KM-7), acts on the return of funds at the cash desk (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, processing cash documentation and cash reports, signs all forms and acts related to the operation of the cash desk).

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

How is cash discipline controlled?

All employees of the company 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 should check cash discipline.

Within control tax office plans to learn:

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

How is the check of cash discipline in the enterprise

In accordance with the Order of the Ministry of Finance of the Russian Federation of 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 check of tax cash discipline will take place, and its purpose. During the control event, tax officials study:

• documentation issued during cash transactions;
• fiscal reporting and control tapes of cash registers;
• registration and operational documentation for CCP;
• documentation reflecting information on the receipt of BSO, their accounting and disposal;
• registers of accounting for operations related to accounting and economic activity;
• orders that set 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 is the responsibility for violating 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 07/15/2016, liability was incurred if organizations:

1. violated the rules for working with cash (exceeded the limits, did not fulfill the posting of 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, Article 15.1 of the Code of Administrative Offenses of the Russian Federation);
2. did not use cash registers or used cash registers 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 1500 to 2000 rubles, for officials - from 3 to 4 thousand rubles, for legal entities - from 30 to 40 thousand rubles. (Clause 2, Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Now administrative liability can be applied for violation of cash discipline committed before 07/15/2016.

In accordance with Federal Law No. 290-FZ of July 3, 2016, since 2016 fines for violations of cash discipline have increased significantly (in particular, liability for non-use of cash registers). Non-use of cash registers from 07/15/2016 threatens:

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

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

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

Measures of responsibility for such violation of cash discipline in 2017 as the use of cash register equipment that does not meet the standards, the use of cash register equipment, which is accompanied by violations of the established legislative norms and the conditions for its registration and application until February 1, 2017, have not changed (clause 15, article 7 of the Federal Law No. 290-FZ). But from 02/01/2017, the following liability measures apply for these violations, as well as violations of the procedure, terms and conditions for re-registration of CCPs:

• a warning or a fine for violation of cash discipline in the amount of 1,500 to 3,000 rubles. for officials;
• a warning or a 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, clause 15 of Article 7 of Law No. 290-FZ).

According to the Federal Law of July 3, 2016 No. 290-FZ, companies can be held liable for other violations when using a cash register. For example:

• if not sent to the buyer cash receipt or a strict reporting form in electronic format or if these documents are not transferred on paper at the request of the client;
• Fiscal operators, CCP manufacturers and expert organizations are also responsible for violations.

There is a statute of limitations for violations of cash discipline. So, from the moment of the violation, it is possible to bring the perpetrators to administrative responsibility only within 2 months (clause 1, 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 remain unpunished. But a violation of cash discipline in 2017 can become a reason for especially 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 fully credited and out of time, and also if there are discrepancies between the documentary and actual cash balances.

If issued imprest financial resources on a large scale for unreasonably a long period, additional personal income tax may be charged to it (Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 05, 2013 No. 14376/12).