The safety of cash at the box office is a normative document. Sample provision on the conduct of cash transactions

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"Modern accounting", N 4, 2004

Cash holding requirements Money organizations are established by the Procedure for conducting cash transactions in Russian Federation, approved by the Decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 N 40 (hereinafter referred to as the Procedure for Conducting Cash Transactions).

In accordance with clause 3 of the said Procedure, in order to make cash payments, each enterprise must have a cash desk. In this regard, the heads of enterprises are required to equip a cash desk (an isolated room designed for receiving, issuing and temporarily storing cash) and ensure the safety of money in the cash desk, as well as when they are delivered from a bank institution and delivered to a bank (clause 29 of the Procedure) .

Let us designate the requirements imposed by the current legislation on the cashier, as well as the requirements for the equipment of the cash desk and the safety of funds during their storage and transportation.

Requirements for a cashier

Cashiers, controllers, cashier-controllers (including senior ones), as well as other employees performing the duties of cashiers (controllers) are included in the List of positions and work replaced or performed by employees with whom the employer can conclude written agreements on full individual liability for the lack of entrusted property, approved by the Decree of the Ministry of Labor of Russia of December 31, 2002 N 85. This Decree also approved a standard form of an agreement on full individual liability (given in the appendix to the article).

According to clause 32 of the Procedure for conducting cash transactions, after the issuance of an order (decision, resolution) on the appointment of a cashier for work, the head of the enterprise is obliged, against receipt, to familiarize him with the Procedure for conducting cash transactions in the Russian Federation, after which an agreement on full liability is concluded with the cashier (standard form full liability agreement is given in the appendix).

The procedure for conducting cash transactions establishes that:

the cashier, in accordance with the current legislation on the liability of workers and employees, is fully liable for the safety of all the values \u200b\u200baccepted by him and for damage caused to the enterprise both as a result of deliberate actions and as a result of a negligent or dishonest attitude to his duties (paragraph 33) ;
the cashier is prohibited from entrusting the performance of the work entrusted to him to other persons (clause 34);
at enterprises that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by a written order of the head of the enterprise (decision, resolution). An agreement on full liability is concluded with this employee (clause 35);
in the event of a cashier suddenly leaving work (illness, etc.), the values under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the enterprise or in the presence of a commission of persons appointed by the head of the enterprise. An act is drawn up on the results of the recalculation and transfer of values signed by the indicated persons (clause 35);
at enterprises with a large number of divisions or serviced by centralized accounting departments, remuneration, payment of benefits for social insurance, scholarships can be made by a written order of the head of the enterprise (decision, resolution) by other, except for cashiers, persons with whom an agreement is concluded on full liability and to which all rights and obligations established by the Procedure for Conducting Cash Operations for Cashiers (clause 36) apply ;
at small enterprises that do not have a cashier on staff, the duties of the latter can be performed by the chief accountant or other employee by written order of the head of the enterprise, subject to the conclusion of an agreement with him on full liability (clause 36).

According to paragraph 31 of the Procedure for Conducting Cash Operations, before opening the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working. In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash desk before the arrival of their employees.

Paragraph 29 of the Procedure for Conducting Cash Operations also establishes that during the performance of operations, the cashier must lock the doors to the cash desk. Access to the premises of the cash desk to persons not related to its work is prohibited. It is also prohibited to store cash and other valuables that do not belong to this enterprise in the cash register.

Checkout equipment requirements

Appendix No. 3 to the Procedure for Conducting Cash Transactions contains the Uniform Requirements for Technical Strengthening and Signaling Equipment at the Cash Offices of Enterprises. According to paragraph 3 of these Requirements, in order to ensure the reliable safety of cash and valuables, the cash desk must meet the following requirements:

be isolated from other office and utility rooms;
located on the intermediate floors of multi-storey buildings. In two-story buildings, cash desks are located on the upper floors. In one-story buildings, the windows of the cash room are equipped with internal shutters;
have solid walls, solid floors and ceilings, reliable internal walls and partitions;
be closed on two doors: external, opening outwards, and internal, made in the form of a steel lattice, opening towards the internal location of the cash desk;
be equipped with a special window for issuing money;
have a safe (metal cabinet) for storing money and valuables, in without fail firmly attached to the building structures of the floor and wall with steel ruffs;
have a proper fire extinguisher.

Paragraph 29 of the Procedure for conducting cash transactions also establishes that all cash and securities at enterprises, as a rule, they are stored in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are locked with a key and sealed with a cashier's seal. The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates.

Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in the act.

In case of detection of the loss of the key, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.

Requirements for the safety of funds during their storage and transportation

In order to ensure the safety of funds during their storage and transportation, organizations must follow the Recommendations given in Appendix No. 2 to the Procedure for conducting cash transactions.

According to these Recommendations, when hiring and appointing to positions related to the conduct of cash transactions, maintenance of fire and security alarm systems, security and transportation of funds, or periodic involvement of persons in the above works, it is recommended that heads of enterprises apply to the internal affairs bodies and medical institutions to obtain information about these persons, bearing in mind that the following persons are not allowed to conduct cash transactions, maintain fire alarms, protect and transport funds:

previously brought to criminal responsibility for intentional crimes, whose convictions have not been canceled or not removed in the prescribed manner;
suffering from chronic mental illness;
systematically violating public order;
abusing alcohol or using drugs without a doctor's prescription.

When transporting money and valuables from banking institutions or depositing them, the head of the enterprise must provide security to the cashier and, if necessary, a vehicle.

When transporting money to the cashier, accompanying persons and the driver vehicle prohibited:

disclose the route of movement and the amount of the amount of money and valuables delivered;
allow persons not appointed by the head of the enterprise for their delivery to the passenger compartment of the vehicle;
follow on foot, passing or public transport;
visit shops, markets and other similar places;
carry out any instructions and in any other way be distracted from the delivery of money and valuables to their destination.

Requirements for documenting cash transactions

To a certain extent, the current procedure for documenting cash flows contributes to ensuring the safety of funds. Clause 22 of the Procedure for Conducting Cash Transactions establishes that all receipts and withdrawals of cash must be accounted for by the cashier in the cash book immediately after the operation is completed. Moreover, each enterprise maintains only one cash book, which must be numbered, laced and sealed. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the enterprise. Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him. The correctness of the cash book is controlled by the chief accountant of the organization.

Acceptance of cash by the cash desks of enterprises is carried out according to cash receipt orders signed by the chief accountant or a person authorized to do so by a written order of the head of the enterprise.

The issuance of money from the cash desk is carried out strictly according to expenditure orders or duly executed other documents (payment (settlement and payment) statements, applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of an expenditure cash warrant. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so, as well as the person who received the money. According to paragraph 27 of the Procedure for Conducting Cash Transactions, the issuance of money from the cash desk, not confirmed by the recipient's receipt in the cash order or other document replacing it, is not accepted to justify the balance of cash in the cash register. This amount is considered a shortage and is collected from the cashier.

The cashier issues money only to the person indicated in the cash order or a document replacing it. If the issuance of money is made under a power of attorney issued in the prescribed manner, in the text of the order, after the last name, first name and patronymic of the recipient of money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the issuance of money is made according to the statement, before the receipt of the money, the cashier makes the inscription: "By proxy." When issuing money by an expense cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient, records the name and number of the document, by whom and when it was issued and selects the receipt of the recipient.

Receipt and issuance of money on cash orders can be made only on the day they are drawn up.

Upon receipt of incoming and outgoing cash orders or documents replacing them, the cashier is obliged to check:

the presence and authenticity of the signature of the chief accountant on the documents, and on the expenditure cash warrant or a document replacing it - a permissive inscription (signature) of the head of the enterprise or persons authorized to do so;
correctness of paperwork;
the presence of the applications listed in the documents.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing.

Responsibility for violation of the procedure for keeping funds

According to paragraph 38 of the Procedure for conducting cash transactions, the founders of enterprises, higher organizations (if any), as well as auditors (auditing firms) in accordance with the concluded agreements, when carrying out documentary audits and inspections at enterprises, audit the cash desk and check compliance with cash discipline. At the same time, special attention should be paid to the issue of ensuring the safety of money and valuables.

Compliance by enterprises with the requirements of the Procedure for conducting cash transactions is systematically checked by banks.

The technical strength of cash desks and cash points, ensuring the conditions for the safety of money and valuables at enterprises is checked by internal affairs bodies within their competence.

According to paragraph 39 of the Procedure for Conducting Cash Operations, the responsibility for compliance with the specified Procedure is assigned to the heads of enterprises, chief accountants and cashiers.

In accordance with Article 15.1 of the Code of the Russian Federation on administrative offenses violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete capitalization) of cash at the cash desk, non-compliance with the procedure for storing free cash, as well as accumulation of cash at the cash desk over the established limits, entails the imposition of an administrative fine on officials in the amount of 40 to 50 minimum dimensions wages; for legal entities - from 400 to 500 minimum wages.

Appendix

Standard form of an agreement on full individual liability

(name of company)
hereinafter referred to as the "Employer", represented by the head _____________________________
(Full Name)
or his deputy ______________________________, acting on the basis of
(Full Name)
_________________________________, on the one hand, and _____________________
(charter, regulation, power of attorney) (position title)
_____________________________________________________________________________
(Full Name)

hereinafter referred to as the "Employee", on the other hand, have entered into this Agreement as follows.

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

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

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

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

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

The employer undertakes:

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

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

c) carry out, in accordance with the established procedure, an inventory, audits and other checks of the safety and condition of the property.

The determination of the amount of damage caused by the Employee to the Employer, as well as the damage incurred by the Employer as a result of compensation for damage to other persons, and the procedure for their compensation are carried out in accordance with applicable law.
The employee is not liable if the damage was caused through no fault of his.
This Agreement shall enter into force from the moment of its signing. This Agreement shall apply to the entire period of work with the property of the Employer entrusted to the Employee.
This Agreement is drawn up in two copies of equal legal force, one of which is with the Employer, and the second - with the Employee.
Changing the terms of this Agreement, addition, termination or termination of its validity are carried out by written agreement of the parties, which is an integral part of this Agreement.

Addresses of the parties to the Agreement: Signatures of the parties to the Agreement:
Employer ________________________ ________________________________
Worker ____________________________ ________________________________
Date of conclusion of the L.P. Agreement

K.I. Kovalev

Journal consultant

"Modern Accounting"

In accordance with the “Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” (hereinafter referred to as the “Procedure for conducting cash transactions”), as part of measures to ensure the safety of cash, the head of the organization is obliged to equip a cash desk (i.e., an isolated a room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash desk, as well as when they are delivered from a bank institution and deposited with a bank. In cases where, through the fault of the head of the organization, the necessary conditions have not been created to ensure the safety of funds during their storage and transportation, he is liable in the manner prescribed by law.

Without fail, the organization must develop and approve the head of the Instruction: “On the procedure for depositing cash under protection during non-working hours and on weekends and holidays”, “On the procedure for organizing the receipt of cash in a bank institution, their delivery and delivery to the cash desk of the organization ”, “On the order of actions of the guard in case of an attack on the premises allocated for the receipt and storage of cash”.

Receipt of cash in a bank institution is carried out by an accountant-cashier (cashier). In small organizations that do not have a cashier on staff, the duties of the latter can be performed by the chief accountant or other employee by written order of the head of the organization, subject to the conclusion of an agreement with them on full individual liability in accordance with the Labor Code of the Russian Federation.

The following persons are not allowed to conduct cash transactions, maintain fire and security alarm systems, protect and transport funds:

Previously brought to criminal responsibility for intentional crimes, whose convictions have not been canceled or not removed in the prescribed manner;
suffering from chronic mental illness;
systematically violating public order;
Abusing alcohol or using drugs without a doctor's prescription.

The head of the organization is obliged to provide the cashier with security and a vehicle when transporting money and valuables from bank institutions or depositing them.

When transporting funds, the cashier, accompanying persons and the driver of the vehicle are prohibited from:

Disclose the route of movement and the amount of the delivered cash and valuables;
· allow persons who are not appointed by the head of the enterprise for their delivery to the passenger compartment of the vehicle;
· follow on foot, passing or public transport;
visit shops, markets, etc. places;
carry out any instructions and in any other way be distracted from the delivery of money and valuables to their destination.

The checkout room must be isolated, and the doors to the checkout during transactions must be locked from the inside. Access to the premises of the cash desk to persons not related to its work is prohibited.

All cash and securities must be stored in fireproof metal cabinets (safes), and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are locked with a key and sealed with a cashier's seal. The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates.

Accounted for duplicate keys in packages sealed by cashiers, caskets, etc. are kept by the head of the organization. At least once a quarter, they are checked by a commission appointed by the head of the organization, the results of which are recorded in the act of checking.

If the loss of the key is detected, the head of the organization takes measures to immediately replace the lock of the metal cabinet (safe).

Keeping cash and other valuables at the cash desk owned by the organization, is prohibited.

Before opening the cash desk and metal cabinets (safes), the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working.

In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the organization, who reports the incident to the internal affairs bodies and takes measures to protect the cash desk before the arrival of their employees.

In this case, the head of the organization Chief Accountant or persons replacing them, as well as the cashier, after obtaining the permission of the internal affairs bodies, check the availability of funds and other valuables stored in the cash desk. This check must be made before the start of cash transactions.

An act is drawn up on the results of the inspection, which is signed by all persons participating in the inspection. The first copy of the act is transferred to the internal affairs bodies, the second is sent to a higher organization, and the third remains in the organization.

After the issuance of an order to appoint a cashier to work, the head of the organization is obliged to acquaint him with this Instruction against receipt, after which an agreement on full individual liability is concluded with the cashier.

The cashier, in accordance with the Labor Code of the Russian Federation, is fully liable for the safety of all the values \u200b\u200baccepted by him and for the damage caused to the organization, both as a result of deliberate actions, and as a result of a negligent or dishonest attitude to his duties. The cashier is prohibited from entrusting the performance of the work entrusted to him to other persons.

If it is necessary to temporarily replace the cashier, the duties of the cashier are assigned to another employee by written order of the head of the organization. An agreement on full individual liability is concluded with this employee. An act of audit of funds in cash is drawn up.

In the event of a cashier suddenly leaving work (illness, etc.), the values under his report are immediately recalculated by another cashier to whom they are transferred, in the presence of the head of the organization and the chief accountant or in the presence of a commission of persons appointed by the head of the organization. An act is drawn up on the results of the recalculation and transfer of values signed by the indicated persons.

In accordance with clause 1.2. "Procedure for conducting cash transactions" for conducting cash transactions entity establishes the maximum allowable amount of cash that can be kept at the cash desk after the amount of the cash balance at the end of the working day is entered in the cash book (hereinafter referred to as the cash balance limit). Compliance with the established limit of keeping cash at the cash desk is a prerequisite for ensuring the safety of funds.

To ensure the reliable safety of cash and valuables, the cash desk must necessarily meet the following requirements:

be isolated from other office and utility rooms;
located on the intermediate floors of multi-storey buildings. In two-story buildings, cash desks are located on the upper floors;
· have solid walls, solid floors and ceilings, reliable internal walls and partitions;
· be closed on two doors: an external metal door with a metal chain and a viewing eye from the inside, opening outward, and an internal one made in the form of a steel lattice opening towards the internal location of the cash register, locked with a padlock with the help of ears;
be equipped with a special window for issuing money in the outer door (wall). The size of the window should be no more than 20 x 30 cm. If the dimensions of the window exceed those indicated above, then outside it should be strengthened with a reliable metal grill;
be equipped with bars on the windows. Depending on the design of window frames used, grilles can be installed both on the inside of the room and between the frames, but not outside. In rooms where all windows are equipped with bars, one of them is made sliding with a padlock;
· be equipped with an alarm that controls the area (volume) of the premises, and, separately, an alarm on a safe (metal cabinet) for storing money and valuables;
be equipped with alarm buttons at the workplaces of cashiers to protect cash desk personnel from criminal encroachments, which are covertly installed and intended to transmit alarm signals to security or to the duty units of the internal affairs bodies to take timely measures in the event of a robbery attack on the cash desk;
· have a safe (metal cabinet) for storing money and valuables, without fail, firmly attached to the building structures of the floor and wall with steel ruffs;
Have a proper fire extinguisher.

All types of wiring are hidden. In exceptional cases, it is allowed to lay loops in metal pipes indoors along reinforced concrete or concrete building structures.

The cash desk of the organization is intended for storage, issuance and receipt of cash and monetary documents.

The procedure for storing, spending and accounting for cash at the cash desk is established by the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation of October 12, 2011 No. 373-P.

According to the Regulations on measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and terms for checking the actual availability of cash in the cash register are determined by the legal entity.

Organizations at the cash desk can have cash within the limits set by the organizations themselves. The limit value is calculated according to a special formula and depends on the amount of revenue received, the billing period, as well as the period of time between the days of cash withdrawal to the bank (this period should not exceed seven business days). An administrative document (order, order) should be issued on the established limit.

All funds in excess of the established limits on the balance of cash in the cash desk of the organization are required to hand over to the bank in the manner and within the time agreed with the servicing banks.

Keeping cash at the cash desk in excess of the established limits is allowed during the payment period wages(within five working days) and on weekends (holidays), if the organization carries out cash transactions on these days.

Responsibility for compliance with the procedure for conducting cash transactions lies with the head of the organization, the chief accountant and the cashier. The cashier is responsible for the safety of funds at the cash desk, an agreement is concluded with him on full liability.

Acceptance of cash at the cash desk of the organization is carried out according to incoming cash orders, which are signed by the chief accountant and the cashier. Cash in cash can be received to pay invoices for products sold, works and services from buyers, from accountable persons, from banks and other debtors.

The issuance of cash from the cash desk of the organization is carried out according to cash orders or other properly executed documents (payroll, applications for the issuance of money, invoices, etc.), which are stamped with the details of the cash order. Expenditure cash orders must have the signatures of the head, chief accountant and cashier. The cash desk of the organization pays wages, funds for travel and business expenses, and pays for services in cash.

Cash settlements are limited by the Central Bank of the Russian Federation to the amount of 100,000 rubles. under one contract.

All incoming and outgoing cash orders, prior to their transfer to the cashier for carrying out operations on them, are registered in the register of incoming and outgoing cash documents.

The cashier registers all receipts and withdrawals of cash from the cash desk of the organization in the cash book. Each organization maintains only one cash book in two copies for carbon paper. The cash book must be numbered, laced, sealed and signed by the head and chief accountant of the organization.

Entries in the cash book are made by the cashier for each cash order as transactions are made. At the end of each working day, the cashier calculates the results of the transactions performed, displays the balance of money in the cash register at the end of the day, and sends the second copy of the cash book sheet, together with receipts and expenditure documents, against receipt in the cash book to the accounting department as a report.

With automated accounting, separate sheets of the cash book are formed in the form of two registers: “Insert sheet of the cash book”, “Cashier's report”, the content of which corresponds to the cash book. In this case, the sheets of the cash book are numbered automatically and printed out.

To account for the availability and movement of funds at the cash desk, an active account 50 "Cashier" is intended.

Accounting records for accounting for cash flow in the cash desk of the organization are presented in table. 5.2.

Table 5.2

Cash flow accounting operations

	Account debit	Account credit	Estimation, rub.
Reflects the amount of cash received at the cash desk			Receipt amount
Reflected the receipt of cash from buyers and customers to pay off debt			Amount owed
Reflected the receipt of a loan (loan) at the cash desk of the organization			Credit amount
The return by the employees of the organization to the cash desk of unspent amounts previously issued to them under the report is reflected			Amount of debt
Transferred funds from the cash desk of the organization to the current account			Credit amount
Reflected the issuance of cash to pay off debt			Amount owed
Reflected the issuance of wages to employees of the organization			Amount owed
Reflected the issuance of cash under the report			Amount of upcoming expenses

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The heads of enterprises are obliged to equip the cash desk and ensure the safety of money in the cash desk, as well as when they are delivered from the bank institution and deposited with the bank. In cases where, through the fault of the heads of enterprises, the necessary conditions have not been created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

The head of the organization must provide the cashier with protection during the transportation of funds and valuables from banking institutions or delivery to them and, if necessary, a vehicle.

Cash desks of enterprises can be insured in accordance with applicable law.

All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are locked with a key and sealed with a cashier's seal. The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates.

If the loss of the key is detected, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.

Keeping cash and other valuables that do not belong to this company at the cash desk is prohibited.

“Before opening the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is working” Central Bank Russia "On the procedure for conducting cash transactions in the Russian Federation" of September 22, 1993, sec. 3 p.31 // System Consultant Plus.

In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash desk before the arrival of their employees. In this case, the head, chief accountant or persons replacing them, as well as the cashier of the enterprise, after obtaining permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash desk. This check must be made before the start of cash transactions.

An act is drawn up on the results of the check in 4 copies, which is signed by all persons participating in the check. The first copy of the act is transferred to the internal affairs bodies, the second is sent to the insurance company, the third is sent to the higher organization (if any), and the fourth remains with the enterprise.

Uniform requirements for technical strength and signaling equipment for the premises of cash desks of enterprises are given in Appendix No. 3 to the Procedure for Conducting Cash Operations in the Russian Federation.

Cash in the cash desk of the organization is on a special account, because money is the most liquid assets of the enterprise and they are more often the object of theft than other types of property. That is why it is in the interests of the company to conduct a regular inventory of funds. Read the article on how to do it right.

The inventory of the cash register is carried out in accordance with the order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 “On approval of guidelines. "(Guidelines).

Do not forget with materially responsible employees (MOL), who have access to funds and documents, to conclude agreements on full liability without fail. If such an agreement is not concluded, then in the event of a shortage, the organization will not be able to withhold the full amount of damage from the employee (Articles 241 - 244 of the Labor Code of the Russian Federation).

When is the procedure required?

Inventory of cash at the cash desk is carried out:

before compiling annual financial statements (clause 27 of the Accounting Regulations, order of the Ministry of Finance dated July 29, 1998 No. 34n);
before changing the MOT (clause 1.5 of the Guidelines);
if theft is detected (clause 1.5 of the Guidelines);
if emergency situations have occurred, such as a fire, an accident, etc. (clause 1.5 of the Guidelines);
if the organization is being liquidated (reorganized) (clause 1.5 of the Guidelines).

In other cases, the inventory of the cash desk (2017) is carried out within the time frame set by the head of his order.

The procedure and terms for conducting an inventory of the cash register in 5 steps

Step 1. First, an order is issued by the head, which defines:

timing;
location;
sites and facilities to be inspected;
composition of the inventory committee.

Such an order can be drawn up in the form No. INV-22 (you can download its unified form at the end of the article).

It should be remembered that any decision - either to use unified forms, or abandon them and develop their own documents - must be enshrined in accounting policy.

If the enterprise is large enough and, for example, has stores in different cities, then inventory commissions are created to simultaneously control all cash desks. The committee must consist of at least two people.

It must include:

representatives of the management of the organization;
accountant;
other specialists.

It is unacceptable to form a commission only from employees of a third-party organization (for example, representatives of an outsourcing company or an audit firm).

The employee responsible for the safety of funds is also not included in the commission. He can only be where the audit is being carried out, observe its process and sign the inventory list.

If at least one member of the commission is absent during the control measure, its results will be invalidated.

A sample of filling out an order for inventory of the cash register

Step 2. Before starting the audit, MOTs are required to sign the act of cash inventory in the form No. INV-15. Thus, they will confirm that by the beginning of the procedure all the documentation has been handed over to the accounting department.

Step 3. Inventory of funds at the cash desk consists in recounting banknotes, coins and monetary documents. The commission counts the money and compares the amount with the balance in the cash book. If any incoming and (or) outgoing cash orders are not reflected in the cash book during the day, then the amounts indicated in them are also taken into account in the calculation.

Step 4. The results of such a recount are drawn up in an act drawn up by the commission in the form No. INV-15, approved. Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88. The act is printed in two copies, all members of the commission and the MOL put their signatures in them.

Instance for accounting.
Instance for former MOL.
Instance for a new PMO or person temporarily acting as his/her duties.

Step 5. If, during the audit, shortages and (or) surpluses of funds were revealed, information about this must be entered in the inventory act. On its reverse side, the MOT indicates the reasons for the identified surpluses and shortages.

Conducting an inventory of cash at the cash desk in 2018

Inventory of cash on hand is a mandatory procedure carried out in order to control the correctness of conducting cash transactions. The cash register inventory procedure has a number of features, which we will consider in detail in today's article.

Inventory of cash at the box office: goals and objectives

Business entities that have a cash desk and store cash and monetary documents in it are required to periodically conduct an inventory of the cash desk. Organizations and entrepreneurs inventory the cash desk in order to:

check the correctness of conducting cash transactions (completeness and correctness of filling in orders and cash book, availability of documents confirming the reflection of transactions, etc.);
to control the reality of current accounting (correspondence of the actual balances of cash to the information reflected in the balance sheet);
identify errors in calculations (checking the mathematical correctness of calculations);
control the safety of cash and monetary documents;
verification of compliance with the rules of liability of cashiers and managers (head of the cashier, senior cashier, etc.). Read more: → Cashier liability agreement (sample) in 2018

Inventory regulations, regulatory documents, terms

Inventorying the company's cash desk, one should be guided by the regulatory documents governing this procedure. Make sure that the ongoing inventory is carried out in accordance with the provisions of the Federal Law-402 "On Accounting" and Order of the Ministry of Finance No. 34n. However, the main document that should be relied upon when inventorying the cash register is the Methodology approved by Order No. 49 of the Ministry of Finance. Read also the article: → “Do I need a cash register for individual entrepreneurs and LLCs on the simplified tax system in 2018”

In accordance with the above documents, it is necessary to develop an internal regulatory act that will regulate the inventory procedure in a particular organization. This document may be issued separately ( Regulations on cash register inventory) or be part of the general procedure for conducting an inventory at the company. In addition, the Regulation on the inventory of the cash desk can be drawn up as part of the accounting policy. It is advisable to do this if we are talking about a small company or individual entrepreneur.

Separately, it is worth talking about the timing of the cash register inventory. The legislation does not approve the frequency of checking the conduct of cash transactions. Each organization has the right to conduct inspections at its own discretion, while observing the approved internal regulations. At the same time, you should be aware that cases of mandatory checks of the cash register are approved by law. Here are the main ones:

annually, before compiling the annual financial statements, it is necessary to take an inventory of the cash desk and submit to the accounting department information on the balance of cash and monetary documents;
in the event that there was a change in the MOL (dismissed by the cashier, the cashier was transferred to another position, etc.), it is imperative to conduct an inventory of the cashier in order to check the safety of the cash;
an inventory of the cash desk is required upon any form of company reorganization (merger, acquisition, change of legal form, etc.), as well as in case of liquidation and bankruptcy;
in a situation where the facts of theft and abuse by cash desk employees are established at the enterprise, then an inventory should be carried out on the basis of the relevant acts.

When drawing up the Regulations on the inventory of the cash desk at the enterprise, all of the above cases should be taken into account. It is advisable to draw up a document in the form of a schedule in which to indicate the dates of the checkout of the cash desk, as well as separately describe cases of mandatory audits in accordance with legal requirements.

How to inventory the cash register: step by step instructions, documents, transactions

Stage 1. Preparing for inventory

The preparatory stage of checking the cash register begins with the issuance of an order to conduct it. The document should indicate:

check date. If we are talking about a comprehensive inventory of all the cash desks of an enterprise (for example, checking the cash desks of a chain of stores), then it is advisable to draw up a schedule in which to indicate the date of the checks of a particular cash desk, as well as the general inventory period;
composition of the inventory group. Members of the audit team can be employees of accounting, audit, financial monitoring and security departments, as well as employees of other control departments. It is forbidden to inventory the cash desk for employees of subdivisions interdependent with the cash desk;
a document approving the results of the inspection (see → act in the INV-15 form).

Stage 2. Verification procedure

On the day of the inspection, members of the inventory group are at the cash desk. At the time of the audit, all cash transactions must be stopped, namely:

all expenditure and receipt orders are transferred to the accounting department;
cash and documents held at the cash desk and transferred under the responsibility of the cashier are credited;
the cash issued from the cash desk has been written off, about which there are relevant supporting documents.

If at the time of the start of the check, the cashier did not transfer part of the credit or debit orders to the accounting department, then they should be submitted to the controllers for verification. Also, the cashier is obliged to transfer to the inspectors a document reflecting information about the balance of money and documents at the cash desk (balance sheet). See also: → accounting turnover sheets (construction and purpose)

Next, the inspectors proceed to the main stage of the inventory, namely, the recalculation of cash and monetary documents. The presence of all members of the inventory commission is a prerequisite for this procedure. Recalculation of money can be carried out both manually and using cash registers. Upon recalculation, the verifier compares the result with the data indicated in the balance sheet.

Stage 3. Registration of results.

Upon verification, one of the results of the verification is possible, namely:

the amount of cash and monetary documents corresponds to the information specified in the balance sheet;
surplus of money is revealed;
found to be short of cash.

Regardless of the result of the inventory, the inspectors are required to issue the result of the check with an act in the form of INV-15. Let's talk about some features of filling out the INV-15 form:

When filling out the form, it is mandatory to fill in the necessary details: the name of the enterprise, the KVED code, the basis for the inventory (number, date of the order), the number, date of the act, as well as the date on which the check was carried out. We emphasize that the inventory act is drawn up on the day of its implementation, no later;
In the main part of the act, the inspector indicates the accounting and actual amount of money and documents. Both indicators are reflected in the context of types of cash and documents (separately cash, stamps, securities, etc.). Amounts must be indicated both in numbers and in words;
Upon verification, the act reflects information on the identified surplus / shortage (if any). If the accounting data on funds and documents correspond to their actual availability, then dashes are put in the column "Surplus", "Shortage";
The reverse side of the form contains information regarding the explanations by the MOT of the reasons for the identified shortages (surpluses), as well as the decision of the head of the organization on this issue (reprimand, dismissal, the need to repay the amount of the shortage at the expense of the responsible person or enterprise, etc.).

A prerequisite for recognizing the inventory act as valid is the presence of all necessary signatures, namely:

members of the commission approving the act;
MOL confirming the fact of responsible storage of the valuables listed in the act (additional signature - in case of explanation of the reasons for the surplus / shortage);
manager under the decision made in relation to the identified surplus/shortage.

Stage 4. Accounting for the results of the inventory.

If any deviations from the results of the inventory were not identified, then it is not necessary to reflect the results of the check in the accounting. If there is a surplus or a shortage in the cash register, then this fact must be reflected in the accounting.

The identified surplus of funds is attributed to the company's other income: Dt 50 Kt 51. As for the shortage, their amount can be covered both at the expense of the guilty employee and at the expense of the organization. Read also the article: → “Do I need a cash register for UTII in 2018”

Checkout inventory

For what purpose and in what cases is an inventory of the cash desk carried out? Who takes inventory of the cash register? What is the procedure for reporting results? The answers to these questions are in the article.

The purpose of conducting an inventory of the cash desk is to verify the correctness and reality of the current accounting of cash transactions, identify errors in calculations, control over the safety of funds and monetary documents at the cash desk, and adherence to the principle of liability of officials.

In what cases is an inventory of the cash desk carried out?

There are two types of cash register inventory - scheduled inventory and unscheduled (sudden) cash register audit.

The planned inventory of the cash desk is carried out in cases established by regulatory legal acts, its terms and regulations are approved in advance in the accounting policy and other additional administrative documents of the organization.

So, it is necessary to conduct an inventory of the cash register:

when transferring the organization's property for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise;
before preparing annual financial statements;
when changing financially responsible persons (on the day of acceptance and transfer of cases);
when establishing the facts of theft, abuse, damage to values;
in case of force majeure, in case of natural disasters, fire, accidents or other emergencies;
upon liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance (reason - clause 1.5 of Methodological Instructions No. 49).

An unscheduled inventory of the cash desk (audit), on the contrary, is carried out suddenly, unexpectedly for a financially responsible person in order to verify his conscientiousness and competence. For example, the audit of the cash register is carried out:

to strengthen the internal control system at the enterprise;
identifying the cause of an error in accounting;
at the request of auditors, investigative and control bodies.

The current legislation does not define the timing of a sudden (unscheduled) inventory of the cash desk, therefore, organizations and entrepreneurs determine them independently. The order for an unscheduled inventory should indicate the reason for such an inventory of the cash desk.

Who takes inventory of the cash register?

To carry out the inventory, a permanent inventory commission is created. With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created (the basis is clause 2.2 of Guidelines N 49).

The composition of the permanent and working inventory commissions is approved by the head. Documents on the composition of the commission may be an order, resolution, order, etc. (the basis is clause 2.3 of Methodological Instructions No. 49).

The composition of the inventory committee includes:

representatives of the administration of the organization;
accounting staff;
representatives of the internal audit service or employees of independent audit companies;
security officers or other company specialists (economists, managers, etc.).

It should be borne in mind that the absence of even one approved member of the commission during the inventory is the basis for recognizing its results as invalid (the reason is clause 2.3 of the Guidelines No. 49).

Normative documents do not oblige to annually reissue an order on the composition of the inventory commission in the event that there were no personnel changes in the organization.

The procedure for conducting an inventory of the cash register

Immediately before the start of the inventory, all cash transactions are terminated, the commission is provided with the latest incoming and outgoing cash documents. Financially responsible persons confirm that all expenditure and receipt documents have been handed over to the accounting department or transferred to the commission, all valuables received under their responsibility have been credited, all retired funds have been written off as expenses.

Next, the inventory of the cash desk itself is carried out, which includes a complete calculation of the available cash at the cash desk. Recalculation of money is carried out under the strict supervision of all members of the commission. The identified amount of cash is compared with the balances according to the data primary documents And accounting program, KKM indicators are also necessarily checked.

In the event that the organization makes cash payments using cash registers, the inventory of the cash register begins with checking the actual availability of cash registers at the operating cash desks, while documents related to the acquisition, registration and commissioning of each cash register must be available.

In practice, there are three options for the result of the inventory of the cash desk: the correspondence of the accounting data to the actual availability of funds, a shortage was detected, and an excess of cash was found in the cash register.

Registration of the results of the inventory of the cash register

To formalize the results of the inventory of cash at the cash desk, as well as various valuables and documents (cash, stamps, checks (checkbooks) and others) located at the cash desk, a Cash Inventory Act can be issued in the form of INV-15 and Inventory inventory of securities and forms of documents of strict accountability” according to the INV-16 form.

The results of the inventory of funds at the cash desk are drawn up in an act in two copies and signed by all members of the commission and persons responsible for the safety of valuables, and brought to the attention of the head of the organization. One copy of the act is transferred to the accounting department of the organization, the second remains with the financially responsible person.

When changing financially responsible persons, the act is drawn up in triplicate. One copy is transferred to the financially responsible person who handed over the values, the second - to the financially responsible person who accepted the values, and the third - to the accounting department.

To reflect the results of a sudden check of the actual availability of funds held in the cash desk of an organization or entrepreneur, the “Act on the verification of cash at the cash desk” in the form No. KM-9 is applied.

The actual cash balance at the cash desk is checked against the data of the cashier-operator's journal, drawn up in the form No. KM-4. If the results of the sums on the control tape differ from the amount of cash, the reason for the discrepancy is established, and the identified shortages or surpluses are entered in the appropriate columns of the cashier-operator journal, then the “Act on transferring the readings of the summing cash counters to zero and registering the control counters of the cash register” is drawn up » according to the form No. KM-1. The application of an act in the form of KM-1 is mandatory when using a cash register (based on Letter of the Federal Tax Service of Russia dated 06/23/2014 N ED-4-2 / 11941).

In the event that, as a result of the inventory of the cash register, a shortage was revealed, the manager makes a decision to withhold the amount of the shortage from the financially responsible person or if the shortage is not the fault of the cashier or it is not proven to write off the shortage at the expense of the organization. The decision of the head is reflected on the reverse side of the act.

It is unacceptable to store personal funds of employees in the cash desk of the organization, because not only a shortage, but also an excess of money in the cash desk is a violation of cash discipline. The surplus of funds revealed in the cash desk must be withdrawn by the commission, capitalized and also reflected in the act. Blots, erasures and corrections in inventory records are prohibited (reason - clause 2.9 of Guidelines No. 49).

In accounting, the results of the inventory of the cash register, depending on its result, are recorded by postings:

Debit 50 Credit 91-1 - The amount of surplus in cash was revealed;
Debit 94 Credit 50 - Identified the amount of shortage in cash;
Debit 73 Credit 94 - The identified shortage in the cash register was attributed to the perpetrators;
Debit 91-2 Credit 94 - Compensated (redeemed) shortage of cash in operating cash desk from other expenses of the organization.

In conclusion, I would like to say that a timely inventory of funds at the cash desk is, first of all, a guarantee of the safety of the company's funds, therefore, the cash register inventory procedure should always be approached with all seriousness and due thoroughness.

Olga Ulyanova,
expert in accounting, tax and management accounting, financial director and co-owner of the consulting company EQUITY OM (service steam locomotive). He has two higher educations - economic and legal. Work experience in holding structures, large international companies in senior positions (chief accountant, financial director, deputy general director for accounting and audit, auditor).

The most complete guide to cash register inventory

The law of the Russian Federation provides for a procedure for inventorying cash at the cash desk of an enterprise (IP). And if there is a cash register, there will be an inventory. We will find out how to properly audit cash at the cash desk and what documents to draw up its results.

Basic provisions on the inventory of the cash desk of the organization

An inventory of cash at the box office is mandatory. The question is about timing. In some cases, the deadlines are fixed in local documents. Such an inventory is considered planned, carried out according to a schedule at a convenient time (once a week, month, year, etc.). An unscheduled inventory can begin suddenly: as urgently needed. These points are spelled out in the Order of the Ministry of Finance of the Russian Federation No. 157n dated 01.12.2010 (Instruction No. 157n).

How often to audit cash

What at the box office deserves the close interest of inspectors? First, it's cash. Different business entities have different amounts in cash. However, all money must be strictly accounted for. Secondly, these are securities and forms of strict reporting.

In addition to intermediate control reconciliations of cash register results, mandatory ones are distinguished (according to methodological instructions under number 49 of 07/13/1995, as amended and supplemented. Relevant in 2017).

When transferring the property of an organization for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise.
Before preparing annual financial statements.
When changing financially responsible persons (on the day of acceptance and transfer of cases).
When establishing the facts of theft, abuse, damage to values.
In case of natural disasters, fire, accidents or other emergencies caused by extreme conditions.
In case of liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance.

Who can check compliance with cash discipline

All interested persons documented in the order of the head are allowed to conduct the inventory. These may include representatives of the accounting service, heads of departments. And, of course, the leader himself. After all, the legality of conducting cash transactions, their accuracy and legality - these are the main points of financial control in an organization (IP).

Please note: a financially responsible person is not included in the commission, because he cannot check himself. The MOL is only present in the inventory.

The procedure for auditing cash

Checking cash at the cash desk of an enterprise (IP) involves a clear algorithm of actions. Including the preparation of accompanying documents.

First of all, a decision is made (planned or due to circumstances) to conduct an inventory. To proceed with the inventory, you must act according to the plan below.

Order of the head or person replacing him. The order approves the composition of the commission, which directly conducts an inventory of money at the cash desk. All members of the commission get acquainted with the order under the signature.
Instead of the order of the head to conduct an inventory, there may be a decision of the founder or a protocol of the meeting of owners. These documents have full legal force in resolving issues of this kind. In addition, the vacancy of the head is not always closed.
In addition to money, the cash desk of the organization also stores securities, including forms of strict reporting. They must be handed over to the accounting service against receipt. The same receipt contains information that the amount of cash in the cash desk is fully confirmed by the relevant documents (cheques, receipts, coupons, acts).
Conducting an inventory process. There is a comparison of the data specified in the supporting documents with in cash at the register. Ideally, everything should match.
Filling out the form INV-15. Signatures of members of the commission and the financially responsible person are required.
Bringing the results of the inventory to the attention of management.
One INV-15 form is transferred to the accounting service, the second is handed over to the person responsible for the safety of money at the cash desk.

How to draw up documents during the inventory of the cash register

The form in the INV-15 form is used to display the results of the inventory of money at the checkout.

Rules for issuing INV-15

If the audit of the cash register is planned, then 2 copies of blank forms will be needed (for the accounting department and the financially responsible person). In case of an unscheduled inspection - 3 copies. Forms must be available.

During the inventory, all cash transactions are suspended.

All members of the commission listed in the order must be present at the inventory.

All entries in the INV-15 form are made without blots and erasures. If it is necessary to make changes to the inventory form, they are agreed upon by all members of the commission. An example of filling out the first page of the form is given below.

In the INV-15 form, when filling out, 3 blocks are distinguished. The first is information about the organization, the second is an inventory of data during the inventory, the third is filling out an explanatory note.

Filling in the reverse side of the INV-15 form is to state the reasons for the shortage or surplus. If the amount of money in the cash register matches the data accounting, the corresponding section is left blank.

How should an order be issued?

The head issues an order to conduct an inventory of money at the cash desk. Order form INV-22. Based on the approved order, the commission gets access to the automated workplace of the responsible person. This includes all documents for hard copy(incoming and outgoing orders, cash book).

Members of the inventory commission recalculate the cash available at the cash desk and compare this amount with the balance in the cash book. If there are PKOs and RKOs that are not entered in the cash book during the day, then the amounts reflected in them are taken into account.

Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 N 88 (as amended on May 3, 2000) “On approval of unified forms of primary accounting documentation accounting for cash transactions, accounting for the results of the inventory.

The form of the order for the recounting of money at the checkout is given below.

A sample of filling out a collation sheet

A separate reconciliation statement when auditing cash at the cash desk is not provided for by the law of the Russian Federation. All entries of such a plan are made in the INV-15 form filled out during the inventory. This form is divided into three sections.

Information of an organizational type is entered in the first block: the name of the organization, the data of the inventory order. But the second block of the form already contains information about the results of the reconciliation. The result is obtained by comparing the amount received during the calculation with accounting data. If there are discrepancies, then the amount of the difference is indicated.

The third block of the INV-15 form is filled in when a difference is found between the actual amount and the accounting data. The financially responsible person writes an explanatory note explaining the reasons for what happened.

Violations have been identified at the enterprise: what work should be done in this case

Typical miscalculations identified in the inventory of funds are divided into three groups.

Violation of the established limit of the balance of money in the cash register.
Mistakes and violations when filling out receipts and debit orders.
Too much or too little money.

The head, or the person replacing him, gets acquainted personally with the results of the inventory. Then a decision is made on how to deal with the guilty person. This decision is recorded on the INV-15 form.

The period of storage of acts

It must be answered that all forms for the inventory of the cash register are stored until the moment of verification by the tax authorities. Often the inventory of the cash desk is carried out with the participation of representatives tax service. In this case (if violations are detected), the tax authorities indicate their penalties in the INV-15 form. These are, of course, fines.

Do not forget about the mandatory affixing of all signatures on documents.

Work for an accountant: postings

During the inventory, both surplus and shortage of funds are identified. All these violations will have to be debugged by the accounting service of the enterprise (IP). The order of the Ministry of Finance of the Russian Federation 34-n dated July 29, 1998 (as amended and supplemented, relevant in 2017) indicates how to do this correctly.

According to the rules of accounting, violations identified during the inventory of the cash register are divided into three types.

How should the surplus be written off?

They come at market value on the date of the inventory with reference to financial results for a commercial organization or an increase in income for a non-profit organization.