On October 12, 2011, the Central Bank of Russia approved 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 No. 373-P (hereinafter referred to as Regulation No. 373-P). The document came into force on January 1, 2012 and determines the procedure for conducting cash transactions with cash on the territory of the Russian Federation in order to organize cash circulation there. It applies to:
- legal entities conducting accounting;
- organizations that have switched to a simplified taxation system;
- individuals conducting business activities without forming a legal entity, that is, individual entrepreneurs. In certain cases, Regulation No. 373-P is a guide to action for recipients of budget funds.
Let us note that the Procedure for conducting cash transactions in the Russian Federation, which was approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40, applies to enterprises, associations, organizations and institutions, regardless of organizational and legal forms and scope of activity. As you can see, individual entrepreneurs are not mentioned in it.
Cash register
According to Regulation No. 373-P, cash transactions - receipt and withdrawal of cash - are carried out from the cash register. The place for their holding (that is, the location of the cash desk) is now determined by the head of the legal entity, an individual entrepreneur (hereinafter referred to as the head).
In accordance with the requirements of the old order, it was the responsibility of the head of the enterprise to equip a cash desk (an isolated room intended for receiving, issuing and temporary storage of cash) and ensuring the safety of money in its premises, as well as when delivering it from a bank establishment and depositing it with the bank. Regulation No. 373-P does not directly stipulate such an obligation. It only indicates that a legal entity or individual entrepreneur ensures the organization of conducting established cash transactions.
Thus, organizations and individual entrepreneurs can equip the cash register premises in 2012 at their own discretion.
Cash transactions
Cash transactions are carried out by a cashier - a cash register or other employee determined by the manager from among the available workers. The cashier must familiarize himself with his official rights and responsibilities against signature. If there are several cashiers, a senior cashier is selected.
Unlike the old order, Regulation No. 373-P states that the manager also has the right to conduct cash transactions.
Please note that the new procedure for conducting cash transactions, unlike the old one, does not say anything about concluding an agreement with the cashier on full financial responsibility. However, we note that the conclusion of written agreements on full financial responsibility with employees who directly service (use) monetary assets is regulated by the provisions of Article 244 of the Labor Code.
The list of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual financial liability for shortages of entrusted property, as well as standard forms of agreements on full individual financial liability, was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. This list contains cashiers, controllers, cashier-controllers (including senior ones), as well as other employees performing the duties of cashiers (controllers).
Who signs cash documents instead of the chief accountant and cashier?
Home → Articles → Who signs cash documents instead of the chief accountant and cashier?
The institution has a separate division in which there is a director, but there is no chief accountant, no accountant, no cashier. The role of cashier is performed by the administrator. The job description of the administrator of a separate division establishes the rights and responsibilities for conducting cash transactions. Who should sign cash documents for the chief accountant and cashier?
Cash transactions are carried out at the cash desk by a cashier or other employee, determined by the head of a legal entity, individual entrepreneur or other authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of corresponding official rights and responsibilities, which the cashier must become familiar with against signature (clause 4 of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (hereinafter referred to as Directive No. 3210-U)).
From the above it follows that a “cashier” is understood as an employee who has the rights and responsibilities for conducting cash transactions. The term “manager” within the framework of Directive No. 3210-U means not only the head (executive body) of a legal entity, but also another authorized person.
In the situation under consideration, the job description of the administrator of a separate division establishes the rights and responsibilities for conducting cash transactions. Taking into account the above, we can conclude that the administrator, within the framework of Directive No. 3210-U, is recognized as a “cashier”. Therefore, the administrator, being a cashier, can draw up cash receipt orders (form No. KO-1), cash outgoing orders (form No. KO-2) and sign in the “cashier signature” column (clauses 4.2, 4.3 of Instruction No. 3210- U).
It should be noted that neither Directive No. 3210-U nor any other documents of the Bank of Russia explain who has the right to authorize an employee of a legal entity to perform the functions of a manager (conduct cash transactions, sign cash documents) and what document this should be documented in. At the same time, in accordance with clause 2.11 of the Regulations on documents and document flow in accounting (hereinafter referred to as the Regulations), approved by the Ministry of Finance of the USSR on July 29, 1983 No. 105 in agreement with the Central Statistical Office of the USSR, the head of the institution approves, in agreement with the chief accountant, a list of persons authorized to sign primary documents (subparagraphs 6, 7, paragraph 2, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”).
Based on the foregoing, we believe that the head of the institution has the right to vest another person (the head of a separate division, an administrator) with the powers of a manager or chief accountant in terms of signing cash documents in agreement with the chief accountant (note that Instruction No. 3210-U, unlike the Regulations, does not contains requirements to coordinate such a decision with the chief accountant, however, in our opinion, it would not be superfluous to do this). The granting of powers can be formalized by an order or a power of attorney.
This is indirectly confirmed by the Instructions for the use and completion of forms No. KO-1, KO-2, approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, which states that these forms can be signed not by the director and chief accountant, but by another authorized person .
We also note that according to clause 4.3 of Directive No. 3210-U, in the case of conducting cash transactions and drawing up cash documents by the manager, they are signed by the manager. In this case, the signatures of the chief accountant and cashier are not required. Accordingly, in our opinion, the administrator of a separate division can be vested with both the powers of a cashier and the powers of a manager (or accountant) to conduct cash transactions.
Answer prepared by: Zhuravlev Vyacheslav, expert of the Legal Consulting Service GARANTResponse quality control: Barseghyan Artem, reviewer of the Legal Consulting Service GARANT
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Cash documents
Attention
The forms of cash documents are contained in the All-Russian Classifier of Management Documentation OK 011-93. It was approved by Decree of the State Standard of Russia dated December 30, 1993 No. 299.
As before, cash documents are incoming and outgoing cash orders, payroll, payroll, and cash book.
A cash receipt order (hereinafter referred to as the PKO) is intended for receiving personal money by organizations and individual entrepreneurs. According to the PQS, the following are also accepted:
- balance of cash received on account;
- cash handed over by an authorized representative of a separate unit in the manner determined by the legal entity.
An expense cash order (hereinafter referred to as RKO) is used to issue cash on account for expenses associated with the activities of a legal entity or individual entrepreneur.
The issuance of cash in the form of wages, scholarships and other payments is carried out according to cash settlements, payroll statements, and payroll statements.
A cash book is maintained to keep track of cash coming into and out of the cash register.
In contrast to the previously existing procedure, Regulation No. 373-P mentions maintaining a book of accounting for funds accepted and issued by the cashier (hereinafter referred to as the cash book). Thus, it reflects transactions involving the transfer of cash between the senior cashier and cashiers during the working day. Entries in this book are made at the time of transfer of cash.
However, Regulation No. 373-P does not say anything about maintaining a log of registration of PKOs and RKOs. Let us recall that, according to the old procedure, in this journal, incoming and outgoing cash orders or documents replacing them must be registered by the accounting department before being transferred to the cash desk.
Cash documents are signed by the director
Documents for cash withdrawal must be signed by the director (clause 26 of Regulation No. 148).
The company has several managers: general director, executive director, production director. Which of them has the right to sign cash documents?
These points can be spelled out, first of all, in the constituent documents of the enterprise. So, according to Art. 88 of the Civil Code, the charter of the enterprise must indicate the management bodies and their competence. A similar rule regarding LLCs is contained in Law No. 2275 (Article 11).
Also, information about the head of a legal entity who is authorized to act on behalf of this legal entity on the basis of constituent documents is contained in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Formations (Part 1 of Article 9 of Law No. 755).
In addition, issues of authority to sign cash documents on behalf of the head of the enterprise are usually fixed in the internal documents of the enterprise:
- in the order on the procedure for organizing cash transactions at the enterprise (or a similar regulation for the enterprise, approved by the head of the enterprise);
- job descriptions for company employees.
Who has the right to sign the company’s cash documents during the absence of the manager (for example, due to illness, business trip, vacation).
You need to take care of who can sign cash documents (and not only cash documents) in advance. Such points can be specified in the internal documents of the enterprise, for example:
- in the regulations on the procedure for conducting cash transactions;
- corresponding order.
The wording in such documents may be as follows:
“During the temporary absence of the director, the authority to sign cash documents for the director is assigned to the executive director Gennady Vasilyevich Petrovichenko.”
Explanations of the State Fiscal Service on this issue can be found in Letter dated 03/04/16 No. 4880/6/99-99-19-02-02-15.
Cash documents during the absence of the manager (director) are signed by another person authorized to do so by the relevant order for the enterprise - the deputy. director. Whose last name should be indicated next to the signature of the person who signed for the manager: director or deputy. director?
In this case, you need to indicate the name of the person who signed the cash document. After all, the person had the appropriate authority to do so.
Preparation of cash documents
The following persons can draw up cash documents in accordance with Regulation No. 373-P:
- Chief Accountant;
- an accountant or other employee determined by the manager in agreement with the chief accountant (if available) by issuing an administrative document;
- – manager – in case the chief accountant and accountant are absent. The basis for drawing up cash documents are:
- – payroll statements;
- – pay slips;
- – statements;
- – accounts;
- – other documents.
The listed papers must be attached to cash documents.
As before, corrections to cash documents are not allowed.
Who has the right to sign cash documents
According to Regulation No. 373-P, cash documents are signed by:
- cash receipt order - chief accountant or accountant, and in their absence - manager, cashier;
- expense cash order - the manager, as well as the chief accountant or accountant, and in their absence - the manager, cashier.
The cashier must have:
- sample signatures of persons authorized to sign cash documents;
- a seal (stamp) containing (containing) details confirming the conduct of a cash transaction.
If the manager conducts cash transactions and draws up cash documents, then he also signs the cash documents. In this case, sample signatures of persons authorized to sign cash documents are not drawn up.
Methods for preparing cash documents
Cash documents, cash book, cash book can be prepared in two ways:
- on paper;
- using technical means designed for processing information, including a personal computer and software.
In this case, cash documents are printed on paper.
Economics of Pharmacy Organization of Pharmacy Activities
Despite all the diversity, cash transactions can be divided into two types: incoming and outgoing.Receipt cash transactions
associated with the receipt of cash. For example, in a pharmacy these include:
— receipt of proceeds to the cash desk from the sale by the pharmacy and the small retail network attached to the pharmacy of goods for cash;
— return to the cash desk by accountable persons of unused balances of amounts issued on account (for travel expenses, for business needs, etc.); — receipt of payment for rental of medical supplies (for example, rental of crutches, oxygen pillows, etc.); — receipt of amounts to pay off shortfalls identified based on the results of the inventory; — return by an employee of an enterprise of a previously issued loan (for example, for the purchase, construction and renovation of housing; purchase of household items, etc.); - other operations related to the receipt of cash at the cash desk.
Expense cash transactions
associated with the expenditure of cash. Such operations include: - delivery of proceeds received by the pharmacy from the sale of goods in cash to the bank; — payment of wages, benefits (for example, payment of sick leave); — payment for medicinal plant raw materials received from suppliers; — purchase of glass pharmaceutical glassware from the population; — issuance of money on account (for business needs, business trips, etc.); — cash settlements with legal entities within the established limit; - other transactions related to the expenditure of cash.
One payment is a cash settlement between one legal entity and another legal entity for purchased inventory items on the same day using one or more monetary documents.
Documentation of receipt and disbursement of cash is carried out using standard forms approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
This regulation provides for the use of the following forms:
• KO-l “Cash receipt order”; • KO-2 “Expense cash order”; • KO-Z “Journal of registration of incoming and outgoing cash orders”; • KO-4 “Cash Book”; • KO-5 “Book of accounting of funds accepted and issued by the cashier.”
When registering incoming (PKO) and outgoing (RKO) cash orders, certain rules must be followed:
- the presence of a legal basis submitted to the accounting department, and after verification - attached to the order, i.e. the primary document for its preparation;
— filling out cash orders without blots or erasures, since corrections are not allowed in cash documents;
— incoming and outgoing cash orders must be signed by the chief accountant, and the cash register department must also be signed by the head of the enterprise;
— numbering from the beginning of the year separately for incoming and outgoing cash orders;
— registration by an accountant of PKO and RKO when drawing up in the “Journal of registration of incoming and outgoing cash orders”;
— registration by the cashier of documents for accepting or issuing money in the “Cash Book”; — incoming and outgoing cash orders are valid only on the day of their preparation.
It should be noted that cash can be issued not only according to a cash receipt order, but also according to properly executed other documents (settlement and payment slips, pay slips, applications for cash withdrawal, etc.) with cash settlement details superimposed on these documents.
In addition to those listed, other incoming and outgoing transactions are carried out with the enterprise’s cash. When registering them, all the above rules are observed.
When receiving cash receipts and debit orders (or duly executed documents replacing them), the cashier is required to check:
- the presence and authenticity of the signature of the chief accountant on the documents, and the authorization signature of the head of the enterprise on the cash receipt order or a document replacing it. If the documents attached to the cash register have the authorization inscription of the manager, then his signature on the cash receipt order is not necessary; — correctness of documents; — presence of applications (primary documents) listed in the document
If at least one of these requirements is not met, the cashier is obliged to return the document to the accounting department for proper registration. If the receipt or debit order is correctly executed, the cashier, after recalculating the money, accepts them (according to the PKO) or issues them (according to the PKO).
The person who deposited the money is given a receipt for the cash receipt order, signed by the accountant (or a person authorized to do so) and the cashier. When issuing money, the cashier must require the presentation of a passport or other identification document of the recipient. The cashier writes down the number, series, by whom, when the document was issued and selects the recipient’s handwritten receipt (the person receiving the money signs the cash register indicating in words the amount received).
Money is issued only to the person specified in the order, or under a duly executed power of attorney. Immediately after receiving or issuing money
The cash order is signed by the cashier, and the documents attached to it are canceled with the stamp “Paid” or “Received” indicating the date. Then each incoming or outgoing cash document must be reflected in the “Cash Book”.
Cash acceptance
Regulation No. 373-P describes the procedure for accepting and issuing cash in more detail. As before, the cashier is responsible for accepting cash into the cash desk of an organization (individual entrepreneur). Upon receipt of the PQS, he checks:
- the presence in the document of the signature of the chief accountant or accountant, and in their absence, the presence of the signature of the manager and its compliance with the existing sample;
- correspondence of the amount of cash entered in numbers with the amount of cash entered in words;
- availability of supporting documents listed in the PQS.
Cash is accepted by sheet, piece by piece and in such a way that the cash depositor can observe the actions of the cashier.
Then the cashier checks the amount indicated in the PQS with the amount of cash actually received.
If the amount of money deposited corresponds to the amount specified in the document, the cashier signs it, the receipt for the PKO and puts a stamp on it confirming the cash transaction. To confirm the receipt of cash, the depositor is issued a receipt for the PKO.
Let's say the amount of cash deposited does not correspond to the amount specified in the PQS. In this case, the cashier:
- or invites the depositor to add the missing amount of cash;
- or returns the overpaid amount of cash.
If the depositor refuses to add the missing amount of cash, the cashier returns the deposited amount to him. The cashier crosses out the PQR and transfers it to the chief accountant or accountant, and in their absence, to the manager for registration of the PQO for the actual amount of cash deposited.
If CCP is used
When conducting cash transactions using cash register equipment, upon completion of their implementation, based on the control tape removed from the cash register, PKO is issued for the total amount of cash received. The exception is cash amounts accepted by the payment agent (bank payment agent (subagent)).
In addition to this cash receipt order, the paying agent (bank payment agent (subagent)) issues a PKO for the total amount of cash accepted by the specified person.
The procedure for conducting cash transactions has been changed
(Instruction of the Bank of Russia dated October 5, 2020 No. 5587-U “On introducing amendments to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small entities entrepreneurship”, registered with the Ministry of Justice of the Russian Federation on November 11, 2020 No. 60850)
From November 30, 2021, the changes introduced to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” are in effect .
It has been established that a legal entity or individual entrepreneur can conduct cash transactions using automatic devices that operate in automatic mode without the participation of an employee of the legal entity or individual entrepreneur (hereinafter referred to as the automatic device).
Automatic devices , the design of which provides for the acceptance and (or) issuance of Bank of Russia banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes specified in paragraph. 14–19 clause 1.1 of Bank of Russia Regulation No. 630-P dated January 29, 2018 “On the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation” (clause 4 of the Instruction No. 3210-U).
Cash documents can be issued upon completion of cash transactions on the basis of fiscal documents provided for in paragraph. 36 Art. 1.1 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making payments in the Russian Federation .
That is, on the basis of a cash receipt, strict reporting form and (or) other document provided for by the legislation of the Russian Federation on the use of cash register systems, on paper and ( or ) in electronic form , including those protected by a fiscal sign.
P.p. 4.6 Instruction No. 3210-U establishes that cash received at the cash desk , with the exception of cash accepted during the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash register, the legal entity records in the cash book 0310004 .
Separate divisions transfer to the legal entity a copy of the cash book sheet 0310004 in the manner established by the legal entity, taking into account the deadline for the legal entity to prepare accounting (financial) statements.
From November 30, 2021, if a separate division of a legal entity does not store cash and, after completing cash transactions, hands over cash to the cash desk of the legal entity, such a separate division of the legal entity may not keep .
In accordance with paragraphs 5.1 Instructions No. 3210-U, when receiving cash receipt order 0310001, the cashier checks for the signature of the chief accountant or accountant (if they are absent, the presence of the manager’s signature) and when drawing up cash receipt order 0310001 on paper, its compliance with the sample, except for the case provided for in para. 2 p.p. 4.4 clause 4 of the Instructions, checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order 0310001.
The cashier accepts cash by sheet, piece by piece.
From November 30, 2021, when accepting cash, the cashier must monitor its solvency in accordance with Bank of Russia Directive No. 1778-U dated December 26, 2006 “On the signs of solvency and rules for the exchange of banknotes and coins of the Bank of Russia.”
Solvent banknotes and coins of the Bank of Russia are required to be accepted by a legal entity, payment agent, bank payment agent ( subagent ).
Cash deposited by a separate division, as well as withdrawn from an automatic device , is accepted using cash receipt order 0310001 .
According to clause 6.1 of Directive No. 3210-U, the cashier issues cash after identifying the recipient of the cash using the passport or other identification document presented by him the power of attorney and identification document presented by the recipient of the cash .
Cash issuance is carried out by the cashier directly cash recipient indicated in the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011) or in the power of attorney.
From November 30, 2021, the cashier must ensure that cash is issued to the person indicated in the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).
Paragraph 3 and 4 clause 6.1 it is established that when issuing cash by proxy, the cashier checks the correspondence of the surname, name, patronymic (if any) of the recipient of the cash indicated in the cash receipt order 0310002, the surname, name, patronymic (if any) of the principal indicated in a power of attorney; correspondence of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and cash receipt order 0310002, the data of the identity document, with the data of the identity document presented by the authorized person.
In payroll 0301009 (payroll 0301011), before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy.”
The power of attorney is attached to the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).
In the case of issuing cash under a power of attorney , issued for several payments or for receiving cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner established by the legal entity, individual entrepreneur.
A certified copy of the power of attorney is attached to cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).
The original power of attorney (if any) is kept by the cashier and, at the last cash disbursement, is attached to cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011) (end of quote).
These provisions are excluded .
P.p. 6.2 Instruction No. 3210-U establishes that when issuing cash according to cash receipt order 0310002, the cashier prepares the amount of cash to be issued and transfers cash receipt warrant 0310002 to the cash recipient for signature .
If cash expense order 0310002 electronically, the recipient of the cash can affix an electronic signature .
The cashier recalculates the amount of cash prepared for issue in such a way that the recipient of the cash can observe his actions , and issues cash to the recipient in a sheet-by-piece, piece-by-piece manner in the amount specified in the cash receipt order 0310002.
From November 30, 2021, the issuance by the cashier of Bank of Russia banknotes that have one or more of the damages specified in paragraph. 6–15 clause 2.9 of Bank of Russia Regulations No. 630-P, not allowed .
Banknotes of the Bank of Russia that have one or more of the specified damages are handed over to a bank or organization included in the Bank of Russia system.
List of damages:
– contamination of the surface of the front and (or) back sides, leading to a decrease in image brightness by 8% or more;
– extraneous inscription (extraneous inscriptions), consisting of two or more signs (symbols);
– extraneous drawing (s), stamp imprint(s);
– contrast spot (s) with a diameter of 5 mm or more;
– tear (s) of the edge of the banknote with a length of 7 mm or more;
– through hole (s), puncture(s) with a diameter of 4 mm or more;
– violation of the integrity of the banknote, sealed with adhesive tape;
– lost corner (s) with an area of 32 mm2 or more;
– lost edge (s), as a result of which the dimensions of the banknote in length and (or) width have decreased by 5 mm or more;
– partially lost paint layer as a result of abrasion and (or) discoloration.
To issue cash to an employee on account of expenses associated with the activities of a legal entity, individual entrepreneur, cash order 0310002 must be drawn up in accordance with the administrative document of the legal entity, individual entrepreneur or a written statement of the accountable person.
An administrative document for issuing cash to an employee under the report of a legal entity or individual entrepreneur may be drawn up for several cash issuances to one or more accountable persons, indicating the surname(s) and initials, the amount(s) of cash and the period(s) for which they are are issued.
Note! From November 30, 2021, the accountable person must report within the deadline established by the head of the legal entity, an individual entrepreneur.
From November 30, 2021, the issuance from the cash desk of a legal entity to a separate division of cash necessary for carrying out cash transactions, as well as for loading an automatic device , is carried out using cash receipt order 0310002 .
provision that on the last day of issuing cash intended for the payment of wages, scholarships and other payments, the cashier in the payroll sheet 0301009 (payroll sheet 0301011) affixes a seal (stamp) or makes an entry “deposited” opposite surnames and initials of employees to whom cash has not been issued, calculates and records in the final line the amount of cash actually issued and the amount to be deposited, checks the indicated amounts with the total amount in payroll 0301009 (payroll 0301011), affixes his signature on the payroll sheet 0301009 (payroll sheet 0301011) and submits it for signing to the chief accountant or accountant (in their absence, to the manager).
Cash withdrawal
According to Regulation No. 373-P, the cashier issues cash directly to the recipient indicated in the cash register (payroll, payroll). To do this, the latter must present:
- or a passport or other identification document;
- or a power of attorney and an identity document.
Preparation for issuance
Having received the cash register, the cashier checks:
- the presence of signatures of the manager, chief accountant or accountant (in the absence of a chief accountant and accountant, the presence of the manager’s signature) and their compliance with the available samples;
- correspondence of cash amounts entered in numbers with amounts entered in words;
- availability of supporting documents listed in the RKO;
- compliance of the surname, name, patronymic (if any) of the recipient of personal money specified in the RKO, with the data presented by the recipient of the document proving his identity.
Important point
The cashier does not accept claims from the recipient for the amount of cash if he has not counted the cash he received under the cashier’s supervision.
Cash withdrawal by proxy
When issuing cash by proxy, the cashier checks:
- correspondence of the surname, name, patronymic (if any) of the cash recipient indicated in the RKO to the surname, name, patronymic (if any) of the principal, which are indicated in the power of attorney;
- compliance of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and RKO and the data of the document proving his identity with the data of the document presented by the authorized person.
In the payroll statement (payroll), before the signature of the person entrusted with receiving cash, the cashier writes “by proxy.”
The power of attorney is attached to the cash receipt order (settlement and payroll slip, payroll slip).
It may also be that the power of attorney is issued for several payments or for receiving cash from different legal entities (individual entrepreneurs). In this case, its copies are made, which are certified in the manner established by the manager.
A certified copy of the power of attorney is attached to the cash register (payroll, payroll). The original power of attorney (if any) is kept by the cashier and attached to the cash register (payroll statement, payroll) upon the last cash disbursement.
Issuance of money by cash settlement
When issuing money under cash settlement, the cashier prepares the amount to be issued and transfers this document to the recipient, who indicates the amount received (rubles in words, kopecks in numbers) and signs the cash settlement.
The cashier recalculates the amount of cash prepared for issue in such a way that the recipient can observe his actions, and gives him cash in sheets, piece by piece in the amount specified in the cash register.
The recipient, under the supervision of the cashier, counts the cash he has received piece by piece.
After issuing cash according to the cash register, the cashier signs it.
Issuance of money on account
To issue money for expenses related to the conduct of activities of a legal entity (individual entrepreneur), an employee under the report of a cash register is drawn up according to his written application. It is drawn up in any form and must contain:
- a handwritten note from the manager about the amount of cash and the period for which it is issued;
- manager's signature;
- date.
The accountable person is obliged to present to the chief accountant or accountant, and in their absence, to the manager, an advance report with attached supporting documents. It must do this within a period not exceeding three working days after the expiration date for which the cash was issued on account, or from the date of return to work.
According to the previously existing procedure, accountable persons are also required to submit a report on the amounts spent to the accounting department of the enterprise and make a final payment for them no later than three working days after the expiration of the period for which they were issued, or from the day of the return of these persons from a business trip.
The head of the organization (individual entrepreneur) sets the period during which the advance report must be checked and approved, and the final payment must be made.
The expense report is checked by the chief accountant or accountant, and in their absence - by the manager; approval - leader.
Important point
The procedure for the issuance by a legal entity of cash necessary for cash transactions to an authorized representative of a separate division is determined by the legal entity.
Just as before, cash on account is issued subject to full repayment by the accountable person of the debt on the amount of cash previously received on account.
Salary payment
The amount of cash intended for the payment of wages, scholarships and other payments is established according to the payroll sheet (payroll).
The deadline for issuing cash for these payments is determined by the manager and is indicated in the payroll statement (payroll).
The duration of the period for issuing cash for wages, scholarships and other payments cannot exceed five working days (including the day of receipt of cash from a bank account for these payments). According to the old order, no more than three working days were allocated for the issuance of cash in the form of wages, social security benefits and scholarships (for enterprises located in the Far North and equivalent areas - up to five days), including the day receiving money from the bank.
The senior cashier issues the required amount according to the payroll sheet (payroll) to the cashiers against signature in the cash accounting book or according to the cash register for the period established in the statement.
The cashier prepares the amount of cash to be dispensed and hands the payroll slip (pay slip) to the employee for signature. Then the cashier recalculates the amount of money prepared for dispensing in such a way that the employee can observe his actions. Cash issuance is carried out by sheet, piece by piece in the amount indicated in the payroll sheet (payroll).
The employee, under the supervision of the cashier, counts the cash received by him sheet by sheet, piece by piece, etc. The cashier does not accept claims from the employee for the amount of cash if he has not counted the cash he received under the supervision of the cashier.
On the last day of issuing money in the form of wages, scholarships and other payments in the payroll (payroll), the cashier:
- puts a stamp or makes the inscription “deposited” next to the names of employees who have not been issued cash;
- calculates and records in the final line the amount of cash actually issued and the amount to be deposited and delivered to the bank;
- reconciles the indicated amounts with the total amount in the payroll statement (payroll);
- draws up a register of deposited amounts in any form.
Register of deposited amounts
The register of deposited amounts contains:
- name (company name) of the legal entity (last name, first name, patronymic (if any) of the individual entrepreneur);
- date of registration of the register of deposited amounts;
- period of occurrence of the deposited amounts of cash;
- payroll number (payroll);
- last name, first name, patronymic (if any) of the employee who did not receive cash, his personnel number (if available);
- amount of outstanding cash;
- the total amount according to the register of deposited amounts;
- cashier's signature and its transcript;
- additional details.
Registers of deposited amounts are numbered in chronological order from the beginning of the calendar year.
After completing the register of deposited sums, the cashier certifies with his signature the payroll sheet (payroll), the register of deposited amounts and transfers them to verify the correspondence of the entries in the register of deposited amounts with the data of the payroll (payroll) and signing to the chief accountant or accountant , and in their absence - to the manager.
For the amounts of cash actually issued according to the settlement and payroll (payroll) cash register is issued. The cashier puts its number and date on the last page of the payroll statement (payroll).
If the register of deposited amounts is drawn up by the manager, the correspondence of the entries in the register of deposited amounts with the data of the payroll (payroll) is certified by him.
New rules of cash discipline that need to be taken into account when issuing salaries to employees
Since 2012, a new procedure for conducting cash transactions has been in effect. You can find out how to take into account all the changes if your company pays salaries or accountable amounts in cash in the article of our colleagues from the magazine “Salary”.
The Bank of Russia approved 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 dated October 12, 2011 No. 373-P (hereinafter referred to as the Regulation). In this regard, the Procedure approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40 (hereinafter referred to as the old Procedure) was declared invalid (Instruction of the Bank of Russia dated December 13, 2001 No. 2750-U).
The new document must be applied by legal entities maintaining accounting records that have switched to the simplified tax system, as well as individual entrepreneurs (clause 1.1 of the Regulations).
Organizational aspects in the work of the cash register
Cash desk room. One of the innovations is the absence of a requirement for equipment in cash register organizations (clause 1.11 of the Regulations). Ensuring the safety of cash is the concern of an enterprise or an individual entrepreneur.
Who runs the cash register? According to clause 1.6 of the Regulations, cash transactions can be carried out by:
- cashier. If the organization has several cashiers, a senior cashier is appointed;
- supervisor. Until 2012, the manager did not have such rights.
The cashier must have (clause 2.3 of the Regulations):
- a stamp with details confirming the cash transaction;
- sample signatures of persons authorized to sign cash documents.
If the manager conducts cash transactions in the company, then he alone signs the cash documents and affixes a seal (stamp). In this case, sample signatures of persons authorized to sign cash documents do not need to be prepared.
Cash documents. The procedure for documenting cash transactions has not changed. They also need to be drawn up with cash receipts and debit orders, corrections to which are not allowed.
In the Regulations, the numbers of the unified forms of these documents are replaced with digital codes of document forms given in the All-Russian Classifier of Management Documentation OK 011-93, approved by Decree of the State Standard of Russia dated December 30, 1993 No. 299 (clause 1.7 of the Regulations). The digital code of the incoming order form is 0310001, the outgoing order is 0310002.
Who signs cash documents? The cash receipt order is signed by the chief accountant or simply an accountant. If such positions are not provided for in the staffing table or are vacant, the head of the company or the cashier can sign.
Both the manager and the chief accountant (accountant) must sign the cash receipt slip. In the absence of the chief accountant (accountant) - the manager and the cashier (clause 2.2 of the Regulations).
Cash balance limit. Now the cash limit is determined by the head of the organization or an individual entrepreneur without agreement with the bank (clause 1.2 of the Regulations). Let us recall that previously it was installed by the bank providing cash settlement services to the enterprise (clause 5 of the old Procedure). The procedure for calculating the limit is given in the appendix to the Regulations. An administrative document must be issued regarding the established balance limit, for example an order signed by a manager (clause 1.2 of the Regulations).
Accumulation of cash in the cash register in excess of the established limit is allowed on salary payment days, including the day of receipt of cash from the bank for the specified payments (clause 1.4 of the Regulations).
We issue salaries
Five days to pay salaries. The duration of the period for issuing wages from the cash desk cannot exceed five working days. This is the new normal. It is established in clause 4.6 of the Regulations. Previously, the period did not exceed three days (clause 9 of the old Order).
Salary payment procedure. The amount of cash intended for payment of wages is established according to the payroll sheet (payroll). The senior cashier issues it to the cashiers who issue cash.
When an employee applies to the cash desk for a salary, the cashier must perform the necessary operations in a certain sequence established in clause 4.6 of the Regulations:
- prepare the amount of cash to be issued;
- hand over the payroll or pay slip to the employee for signing;
- recalculate the amount of cash prepared for withdrawal in such a way that the employee can observe his actions;
- issue cash by sheet, by piece, in the amount indicated in the statement.
The employee recounts the cash he received by sheet, piece by piece. The cashier has the right not to accept claims from the employee for the amount of cash if he has not counted the cash he received under the supervision of the cashier.
The term has expired, but the money remains. On the last day of payment, the cashier must close the statement.
Opposite the names of employees who have not been paid a salary, you should put a stamp or make the inscription “deposited”, calculate and write down in the final line the amount of cash actually issued, the deposited amount, check them with the total amount in the statement, draw up a register of deposited amounts.
After this, the cashier certifies with his signature the closed statement, the register of deposited amounts and transfers them to the chief accountant for reconciliation and signing.
For the amounts of cash actually issued according to the statement, it is necessary to issue a cash receipt order, enter its number and date on the last page of the statement.
Calculations with accountable persons
In paragraph 11 of the old Procedure, it was established that the issuance of money on account is carried out in amounts and for periods determined by the heads of enterprises. To do this, the employer had to issue an order indicating the accountable person and the amount of the advance.
For reporting - upon application... Now there is no need to issue an order with a list of accountable employees. Money can be received upon application of the accountable person. The application form is optional. The main thing is that the document contains (clause 4.4 of the Regulations):
- a handwritten note from the manager regarding the amount of cash;
- the period for which cash is issued;
- manager's signature and date.
...but in the absence of debt. It is possible to issue money on account (as before) only on the condition that the accountable person has fully repaid the debt on previous accountable advances (clause 4.4 of the Regulations).
How to confirm the identity of the accountable. Since 2012, from the list of documents by which an employee can receive money on account, a certificate issued by an enterprise with a photograph and personal signature of the owner has been excluded (clause 15 of the old Procedure). Cash is issued to an accountable person on the basis (clause 4.2 of the Regulations):
- identification document (for example, passport);
- power of attorney and identity document.
Deadline for submitting the advance report. As before, the deadline for submitting advance reports is three working days after the expiration of the period for which cash was issued, or from the day of going to work upon returning from a business trip. The period for which the employee is given an advance is determined by the manager who approved the issuance of cash on account.
Return of the balance of accountable amounts, reimbursement of overexpenditure. The final settlement of accountable amounts is now made within the time period established by the manager (clause 4.4 of the Regulations). Let us remind you that previously the balance of the unused advance had to be returned within three working days (clause 11 of the old Procedure).
The article was prepared based on materials from our colleagues from the magazine “Salary”
Cash book
As before, a legal entity (individual entrepreneur) maintains a cash book to record cash coming into and out of the cash register.
The paying agent (bank payment agent (subagent)) in addition maintains another cash book to record the cash he has accepted.
Cashier in the cash book:
- makes records for each PKO (RKO) issued for received (issued) cash;
- verifies the data contained in it with the data of cash documents;
- displays the amount of cash balance at the end of the working day and affixes a signature.
In addition, entries in the cash book are verified with the data of cash documents by the chief accountant or accountant, and in their absence - by the manager and signed by the person who carried out this reconciliation.
The sheets of the cash book (book of cash accounting), drawn up on paper, are bound and numbered before maintenance begins. Moreover, the sheets of the cash book of a separate division are selected and bookleted by a legal entity for each such division.
The certification inscription on the number of sheets of the cash book (cash book) is signed by the manager and the chief accountant, and in the absence of the chief accountant - only by the manager and is sealed with the seal of the legal entity (individual entrepreneur, if any). Note that, according to the requirements of the old order, the cash book was sealed with a wax or mastic seal. As you can see, there is no need to do this now.
Control over the maintenance of the cash book (cash book) is exercised by the chief accountant, and in his absence, by the manager.
Nuances when using technical means
In the case of maintaining a cash book (book for registering funds) using technical means, it is necessary to ensure:
- safety of the data contained in these documents on an electronic storage medium;
- excluding the possibility of unauthorized changes to the specified information.
Attention
Let's say there were no cash transactions during the working day, so there are no entries in the cash book. Then the balance of cash in the cash register at the end of the working day is the amount of the balance withdrawn on the last of the previous working days during which cash transactions were carried out.
At the discretion of the manager, when registering a cash book, each transaction involving the transfer of cash during the working day between the senior cashier and cashiers can be carried out with or without printing a sheet of this book on paper. If the page of the book is
funds are displayed on paper, the signatures of the senior cashier and cashiers are affixed to it. Otherwise, the signatures of the latter are affixed on the sheet using an electronic digital signature or another analogue of a handwritten signature in the manner established by the manager.
As for the cash book sheet, it is printed on paper at the end of the working day in two copies.
The numbering of sheets in the cash book (cash book) is carried out automatically in chronological order from the beginning of the calendar year.
Sheets of the cash book (cash book) printed on paper are selected in chronological order, bookleted as necessary, but at least once a calendar year.
How to draw up incoming and outgoing cash orders
Receipt cash order
When receiving money at the cash desk, you need to fill out a cash receipt order in form No. KO-1 (clause 4.1 of Bank of Russia Instructions dated March 11, 2014 No. 3210-U). This document is issued in one copy.
The cash receipt order form consists of two parts: the cash receipt order itself and the detachable part – the receipt. Give the receipt to the citizen who deposited the money.
In the receipt order and the receipt for it, in the line “Base”, indicate the content of the business transaction. For example, “payment of invoice No. 123 dated April 2, 2014.” In the “Including” line, indicate the VAT amount in numbers or write “Without VAT.” In the “Attachment” line, list the documents attached to the cash receipt order.
Such rules are established by instructions approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
The cash receipt order must be signed by the chief accountant or accountant, and in their absence - by the head of the organization (entrepreneur), cashier. Based on the administrative document, the responsibility to sign cash documents for the accountant may be assigned to another employee of the organization. The candidacy of an authorized employee is agreed upon with the chief accountant (if available). If the manager (entrepreneur) conducts cash transactions and draws up documents personally, then the cash documents are signed by him.
Such rules are established by clause 4.3 of the Bank of Russia Instructions dated March 11, 2014 No. 3210-U.
Entrepreneurs who keep records of income and expenses or physical indicators in accordance with tax legislation have the right not to issue cash receipt orders (paragraph 2, clause 4.1 of the Bank of Russia Instructions dated March 11, 2014 No. 3210-U).
Situation: how to correctly put a seal (stamp) on a cash receipt order?
Place a stamp on the part of the form marked with the letters “M.P.” so that its imprint is also on the receipt.
The cash receipt order form consists of two parts: the cash receipt order itself and the detachable part – the receipt. There are no special rules for the location of the seal imprint (for example, 60% of the imprint on the receipt, and 40% on the receipt order). Therefore, put a stamp in the part of the form indicated by the letters “MP.” Considering that this detail is located on the receipt, the seal imprint should be on it. This conclusion can be made on the basis of the resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
The composition of the details that must be placed on the cashier’s seal (stamp) is also not established. Previously, regulations were adopted that regulated this issue, but now they have been canceled (see, for example, order of the mayor of Moscow dated August 25, 1998 No. 843-RM). Clause 6 of this document establishes a list of details that were previously mandatory:
— full name of the organization in Russian indicating the organizational and legal form; location;
— main state registration number.
Now this list has been canceled (Decree of the Moscow government of February 8, 2005 No. 65-PP), but it is advisable to publish this information in print. Typically, the cashier does not use the main seal of the organization, but the seal for documents or the cash register. Therefore, on such seals they make the appropriate inscription “For documents”, “Cash desk” or “For cash documents”, etc. (clause 6.2 of the order of the mayor of Moscow dated August 25, 1998 No. 843-RM).
Account cash warrant
Issue money from the cash register using a cash receipt order in form No. KO-2 (clause 4.1 of Bank of Russia Instructions dated March 11, 2014 No. 3210-U). This document is drawn up in one copy.
If money is given to an employee on account, then issue a cash receipt order based on his written application, drawn up in any form. Accept the application only if it is signed by the manager and contains the following entry:
- about the amount of cash issued on account;
- about the period for which cash is issued;
— signature of the manager;
- date of.
This procedure is established by clause 6.3 of the Bank of Russia Instructions dated March 11, 2014 No. 3210-U.
On the line of the cash receipt order “Base”, indicate the content of the business transaction. For example, “reimbursement of overexpenditure according to advance report No. 321 dated June 2, 2014.”
In the “Appendix” line, list the attached primary and other documents, indicating their numbers and dates of preparation (invoices, applications for the issuance of money, etc.). The procedure for filling out an expense cash order is established by instructions approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
Corrections cannot be made to cash documents (clause 4.7 of Bank of Russia Instructions No. 3210-U dated March 11, 2014).
The expense cash order is signed by the head of the organization (entrepreneur), as well as the chief accountant or accountant, and in their absence - by the head (entrepreneur), cashier. In the case of conducting cash transactions and drawing up cash documents by the manager (entrepreneur), the cash receipt order is signed by him.
Such rules are established by clause 4.3 of the Bank of Russia Instructions dated March 11, 2014 No. 3210-U.
Entrepreneurs who keep records of income and expenses or physical indicators in accordance with tax legislation have the right not to issue cash receipts (paragraph 2, clause 4.1 of the Bank of Russia Instructions dated March 11, 2014 No. 3210-U).
The procedure for issuing money under an expenditure cash order is established by paragraphs 6.1–6.3 of Bank of Russia Directives No. 3210-U dated March 11, 2014 and includes the following steps.
1. The cashier checks:
— availability of necessary signatures and their compliance with available samples;
- correspondence of the amount in figures to the amount in words;
— availability of documents listed in the cash receipt order;
- correspondence of the last name, first name, patronymic in the cash receipt order with the data of the identification document presented by the recipient of the money.
2. The cashier prepares the amount of cash to be issued and passes the cash order to the recipient.
3. The recipient in the cash receipt order indicates the amount of money received (the number of rubles in words, kopecks in numbers), puts a date and signature.
4. The cashier recalculates the amount of money prepared for issue so that the recipient can observe his actions, and gives him money in the amount indicated in the cash receipt order.
5. The recipient of cash counts the money he received under the supervision of the cashier. If the recipient does not do this, he will not be able to subsequently make claims to the cashier for the amount of cash received.
6. The cashier signs the debit order.
The cashier issues cash directly to the recipient specified in the cash order upon presentation of a passport or other identification document, or upon presentation by the recipient of a power of attorney and identification document (clause 6.3 of the Bank of Russia Instructions dated March 11, 2014 No. 3210- U).
If money is issued by power of attorney, then check the correspondence of the recipient's last name, first name, and patronymic indicated in the cash order with the principal's last name, first name, and patronymic indicated in the power of attorney, as well as the correspondence of the last name, first name, and patronymic of the trustee indicated in the power of attorney and cash order. and the data of the document proving his identity, the data of the document presented by him.
Attach the power of attorney to receive money to the cash receipt. If the power of attorney is issued for several payments or to receive money from different organizations (entrepreneurs), then attach a copy of it to the cash receipt order. Certify a copy of the power of attorney in the manner established by the manager (entrepreneur). The original power of attorney (if any) is kept by the cashier and is attached to the cash receipt at the last cash disbursement.
Journal of registration of incoming and outgoing orders
To control cash transactions, before transferring them to the cash register, register incoming and outgoing cash orders in the journal in form No. KO-3 (Part 1, Article 19 of the Law of December 6, 2011 No. 402-FZ). Register expense cash orders issued on pay slips for the payment of salaries (other similar payments) in the journal after the money has been issued. Such rules are established by instructions approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
Situation: for what period is the journal for registering incoming and outgoing cash orders opened (form No. KO-3)?
There are no restrictions on the period during which the journal is kept in form No. KO-3.
Therefore, the chief accountant must decide on his own the question of what period to start a journal for. This period can be a month, a quarter or a year. When making your decision, consider the number of cash transactions.
Transfer of a cash book sheet by a separate department
A separate division, after displaying the cash balance at the end of the working day, transfers the cash book sheet for the given working day to the legal entity. It must do this no later than the next business day. Moreover, the following is subject to transfer:
- a tear-off second copy of the cash book sheet - if a separate division prepares the cash book on paper;
- a second copy of the cash book sheet printed on paper - if it uses technical means to prepare the cash book. A separate division can transfer a cash book sheet to a legal entity electronically.
Then the transfer of the cash book sheet on paper can occur in accordance with the document flow rules that are approved by the legal entity.
Cash balance limit
The cash balance limit is the maximum allowable amount of cash that can be kept in the cash register for cash transactions after displaying the amount of the cash balance at the end of the working day in the cash book.
A legal entity (individual entrepreneur) sets such a limit independently by issuing an appropriate administrative document, which must be stored in the manner determined by the manager. At the same time, the bank no longer needs to approve the cash balance limit in 2012. Let us note that previously the cash balance limit was set by the bank, and it was only agreed upon with the managers of the enterprises.
The rules for calculating the cash balance limit are set out in the appendix to Regulation No. 373-P. According to them, when establishing this limit, one can proceed either from the volume of receipts or from the volume of cash disbursements. The last indicator is used in the absence of cash receipts for goods sold, work performed, or services rendered.
So, option one
. The amount of cash receipts for goods sold, work performed, services rendered for the billing period is first divided by the working days of the specified period, and then multiplied by the working days falling on the period of time between the days of depositing the cash received at the bank.
Option two
. The amount of cash issued (with the exception of amounts intended for payment of wages, scholarships and other payments to employees) for the billing period is divided by the working days of this period. Then the result obtained is multiplied by the working days of the time interval between the days of receipt of cash by check at the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees).
It should be borne in mind that in both cases the billing period should not exceed 92 working days of a legal entity or individual entrepreneur.
And the period of time between the days of depositing cash into the bank (receiving it from the bank) should not be more than seven working days (if a legal entity or individual entrepreneur is located in a locality where there is no bank - 14 working days). Example
Alpha LLC sells goods in bulk. The organization has a five-day work week with days off on Saturday and Sunday. For the period from October 3 to December 30, 2011 (64 working days), Alpha LLC received RUB 960,000 in cash for goods sold. The time period between the days the organization deposits cash received for goods sold to the bank is seven working days. Based on these indicators, Alpha LLC set the cash balance limit for 2012 at 105,000 rubles. (RUB 960,000: 64 days X 7 days).
An organization that includes separate divisions determines the limit taking into account the cash stored in these structural units. However, if an organization has opened a bank account for a separate division to carry out transactions, then the cash balance limit is set by this separate division in the manner prescribed for a legal entity.
As for bank payment agents (subagents), when determining the cash balance limit, they do not take into account the cash they accepted when carrying out activities in accordance with the Law of June 3, 2009 No. 103-FZ and the Law of June 27, 2011 No. 161-FZ.
Cash over limit
Keeping cash in excess of the limit, that is, free funds, in bank accounts is the responsibility of the organization (individual entrepreneur).
Accumulation of cash in the cash register in excess of the established limit is not allowed, with the exception of days of salary payments, scholarships, remunerations included in the wage fund, and social payments. The specified days include the day of receipt of cash from a bank account for the specified payments, as well as on weekends and non-working holidays in the case of a legal entity or individual entrepreneur conducting cash transactions at this time.
Attention
For a newly created legal entity or individual entrepreneur, the cash balance limit is calculated based on the expected volume of cash receipts for goods sold, work performed, services rendered, or from the expected volume of cash disbursements.
An authorized representative of an organization (an individual entrepreneur or his authorized representative) can deposit free funds directly into the bank. Money can also be deposited, transferred or transferred to the bank account of a legal entity or individual entrepreneur:
- to an organization that is part of the Bank of Russia system, the charter of which grants it the right to carry out the transportation and collection of cash, as well as cash transactions in terms of receiving and processing funds;
- or to the federal postal service organization.
As for a separate division, its authorized representative, in addition to the organizations listed above, can contribute personal money to his legal entity.
Let us note that, according to the old order, enterprises were obliged to hand over to the bank all cash in excess of the established limits of the cash balance in the cash register in the manner and within the time limits agreed upon with the servicing banks.
