How to view revenue in 1C: Accounting 8.3?

The procedure for conducting cash transactions in an organization

Cash documents

Cash transactions are formalized by incoming cash orders, or PKO, and outgoing cash orders, or RKO (instructions of the Bank of Russia dated March 11, 2014 No. 3210-U).
For each PKO and RKO, entries must be made in the cash book. This order continued after the transition to online cash registers. Unified forms of cash documents are given in Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, which continues to be in force:

• cash receipt order (abbr. PKO, OKUD code 0310001);
• expense cash order (abbr. RKO, OKUD code 0310002);
• cash book (OKUD code 0310004).

If you issue a salary from the cash register, the payroll (OKUD code 0301011) or payroll (OKUD code 0301009) is used, approved. Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1.

Maintaining a cash book

Any organization, regardless of the taxation system, is required to maintain a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt you from maintaining a cash book.

If a separate division of an organization receives or expends cash, it is also required to maintain a cash book. It does not matter whether the separate division has a current account (letter of the Bank of Russia dated May 4, 2012 No. 29-1-1-6/3255).

Within the time period established by the head of the organization, the separate division (SU) transfers to the head division:

• tear-off copies of sheets of the cash book - when the OP cash book is filled out by hand;
• second copies of cash book sheets printed on paper - if the OP’s cash book is filled out on a computer.

In the parent organization, the indicators of the OP's cash book are not entered into the organization's cash book. Sheets of the OP cash book are bookleted separately at least once a year.

The OP's money is reflected in the organization's cash book only if it deposits cash at the organization's cash desk using a cash receipt order.

Cash balance limit

The balance of cash in the cash register at the end of the day should not exceed the limit established by the organization (clause 2 of the Procedure for conducting cash transactions). If there is more money in the cash register, fines are provided: for an organization - 40-50 thousand rubles, for an official - 4-5 thousand rubles.

This rule does not apply to individual entrepreneurs and LLCs - small businesses: they can keep any amount of cash in the cash register. Formulas for calculating the balance limit are given in the Appendix to Bank of Russia Directives No. 3210-U.

Also, the limit can be violated on weekends and non-working holidays, if the organization accepted cash, as well as on days when it received money from the bank to pay salaries.

Issuance and delivery of small change coins

There should be no balance in the cash register either at the beginning of the working day or at the end. This is established by regulations that regulate the use of online cash registers. Therefore, before the start of the work shift, the cashier gives the cashier-operator some change money. To do this, the cashier writes out a settlement account for the amount of exchange, in which he indicates the full name of the cashier-operator in the “Issue” line, and writes “For exchange” in the “Base” line.

If a trade organization has a senior and ordinary cashiers, then the senior cashier gives the change coin to the cashier-operators. The amount of the change coin indicated in the cash register is recorded by the senior cashier in the cash book (form KO-4) and in the book of accounting for funds received and issued by the cashier (form KO-5). This procedure is established in clause 4.5 of the Procedure for conducting cash transactions and is valid when using an online cash register.

Thus, if there is no senior cashier, a cash receipt order is still sufficient to issue change coins. And if there is a senior cashier, in addition to registering cash registers, you need to keep a book in the KO-5 form.

The return of an unused change coin must also be issued in a separate PCO, indicating the return of change as the basis.

Cash receipts/expenses at the cash desk

Reflection in accounting of the receipt of funds at the cash desk of the organization.

Reflection in accounting of transactions related to the use of cash register equipment in cash payments.

Reflection in the accounting records of the receiving organization of the fact of receiving (making) a contribution to the authorized (share) capital in cash at the organization's cash desk.

Reflection in accounting of the receipt of cash as funds for a designated purpose at the organization's cash desk.

Reflection in accounting of the receipt of foreign currency funds to the organization's cash desk.

Reflection in accounting of recalculation (revaluation) of the currency balance (cost of banknotes) at the organization's cash desk.

Reflection of operating cash transactions in accounting.

Reflection in accounting of payment of funds from the organization's cash desk.

Cash transactions for individual entrepreneurs

Entrepreneurs are also required to observe cash discipline. But a simplified procedure is provided for them. Here's what not to do if you're an entrepreneur:

• do not draw up cash documents (PKO, RKO) (clause 4.1, clause 4 of the Bank of the Russian Federation Directive N 3210-U);
• do not keep a cash book (clause 4.6, clause 4 of Directive No. 3210-U);
• do not set a cash balance limit (clause 2 of Directive No. 3210-U).

Individual entrepreneurs can spend the cash proceeds received at the cash desk for personal needs (clause 1 of Bank of the Russian Federation Directive No. 5348-U).

Automated point of sale in 1C 8.3

Let's look at how to fill out a report on retail sales in ATT using an example

The organization retails goods through ATT. Accounting is carried out without using account 42 “Trade margin”.

On April 18, the following goods were sold to individuals for a total amount of RUB 70,800. (incl. VAT 18%):

• Blinds “Plastic (white)” – 20 pcs. at a price of RUB 3,540.

Payment for goods is made in cash at the cash register.

Retail sales of goods

For a detailed report on goods sold in ATT, fill out the document Retail Sales Report, transaction type Retail Store, in the Sales – Retail Sales – Retail Sales Reports – Report – Retail Store section.

Please indicate:

• Warehouse is a retail outlet, selected from the Warehouses directory , type Retail store .

On the Products , indicate the products sold from the Nomenclature directory .

• The accounting account is filled in the document automatically, depending on the settings in the Item Accounting . If necessary, it can be changed manually. Learn more about setting up item accounting accounts.
• Subconto is a product group related to retail trade, selected from the directory Product groups .

If payment is not made in cash at the cash register of a retail store, then indicate all types of non-cash payments (payment card, electronic means, etc.) on the Non-cash payments .

Learn more Retail sales through ATT: payment by payment card

It is very important to indicate the Nomenclature Group correctly, since filling out the income tax return depends on this. Read more Setting up accounting policies in NU

Postings

Postings in ATT will be standard and depend only on the accounting policy settings (which account is used).

Learn more Retail sales of goods through an automated point of sale: payment in cash

Posting retail revenue to the cash register

At the end of the shift, when delivering retail proceeds from the operating cash desk to the organization’s main cash register, a cash receipt order is created (clause 4.1 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

The posting of retail revenue to the organization's main cash desk is documented using the document Cash Receipt, transaction type Retail Revenue based on the document Retail Sales Report by clicking the Create button based on – Cash Receipt.

In the document please indicate:

• Warehouse - retail outlet, selected from the Warehouses directory , type Retail store ;
• Payment amount - the amount of retail revenue deposited at the cash desk.

The document does not generate transactions in accounting and accounting records. The receipt of cash in the debit of account 50.01 “Organizational cash register” is reflected in the document Retail Sales Report .

Using this document, you can generate a printed form of the Cash Receipt Order (KO-1).

Fiscal documents instead of standardized forms for CCP

Unified forms for cash register equipment

Previously, when making payments through the cash register, organizations used unified forms of primary accounting documentation KM-1–KM-9 (approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132):

But Resolution No. 132 was not adopted in accordance with Law 54-FZ, therefore, according to officials, it is not necessary to apply it (letters of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated April 4, 2017 No. 03-01-15 /19821, dated January 25, 2017 No. 03-01-15/3482, dated September 16, 2016 No. 03-01-15/54413, No. 03-11-11/61091 dated August 13, 2019)

So organizations that use online cash registers in accordance with 54-FZ are not required to prepare certificates and reports from the cashier-operator (form KM-6) and keep a journal of the cashier-operator (form KM-4) for each cash register (letter from the Ministry of Finance of the Russian Federation dated 12.05 .2017 No. 03-01-15/28914).

Let us remind you that incoming cash orders (PKO) and outgoing cash orders (RKO) must be issued on the basis of fiscal documents (clause 4.1 of Instructions No. 3210-U).

Fiscal documents

Fiscal documents are checks and reports that cash register equipment creates according to established formats (Article 1.1 54-FZ).

Fiscal documents include (clause 4 of article 4.1 of law No. 54-FZ):

• registration report;
• report on changes in registration parameters;
• shift opening report;
• cash receipt (strict reporting form);
• correction cash receipt (strict correction reporting form);
• shift closing report;
• report on closing the fiscal drive;
• report on the current state of settlements;
• operator confirmation (this is the only document that is generated not on a cash register, but by technical means of the OFD).

The formats of fiscal documents are approved by Order of the Federal Tax Service of the Russian Federation dated March 21, 2017 No. ММВ-7-20/ [email protected]

Separately, it is worth mentioning the duration of the shift. By law, work with fiscal equipment is divided into cash register shifts. Before the start of calculations using cash register systems, a report on the opening of a shift is generated, and upon completion of calculations, a report on the closure of a shift is generated.

In this case, a cash register receipt cannot be generated later than 24 hours from the moment the report on the opening of a shift is generated (clause 2, article 4.3 of Law No. 54-FZ). This means that a shift when working at an online cash register cannot last more than 24 hours. This is explained by the capabilities of the fiscal drive: if the shift is more than 24 hours, the fiscal sign of the document is not formed on the check (paragraph 9, clause 1, article 4.1 of Law No. 54-FZ).

You can open a cash register shift on one day and close it the next day, but provided that the total duration of the shift does not exceed 24 hours. There are no other restrictions in 54-FZ, including no requirements that the shift must be closed at a certain time (letter of the Ministry of Finance of the Russian Federation dated May 5, 2017 No. 03-01-15/28066).

Lesson 5.2

Lesson 5

Receipt of funds to the organization's cash desk.

The receipt of funds at the organization's cash desk is documented by a cash receipt order. It is usually called PKO for short. The PKO form was approved in Resolution of the State Statistics Committee of August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.” There it is called: “Form No. KO-1”. The PKO (we will look at its appearance a little later) consists of two parts - an order and a receipt. When depositing funds into the organization's cash desk, a receipt is issued to the person who deposited them, and the order remains with the organization.

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

Accountant and cashier in automated accounting of cash transactions

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

The accountant can generate a cash receipt order, print it on a printer (in order to put the necessary signatures and seals on the paper copy of the order) and hand it over to the cashier. In this case, the accountant, after generating an electronic document, writes it down in the system, but does not post it - that is, clicks on the Write in the document form and does not touch the OK . After the document is recorded, it will be saved in the database, but will not generate any movements in the registers. That is, there will be a document, but it will not have any impact on the state of accounting, on the state of accounting registers. When the cashier finishes working with the PPO, he receives the required amount for it - he can find the document in the database, open it and post it by clicking on the Post in the document form.

Well, if the money under the PKO is never deposited, the document will remain recorded, but not posted, that is, it will not affect the state of accounting.

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

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

Registration of PKO

In order to open the list of documents for PKO, you need to execute the command Cashier > Receipt cash order . In the list window that appears, click on the Add - a window for selecting the type of document will appear.

Listed below are the types of documents that can be used to organize the receipt of funds, as well as examples of operations with accounting records containing correspondence of accounts.
Please note that here and below we will mainly show schematic entries, which will be converted to a more detailed form during accounting. For example, in 1C: Accounting, account 50 is not used in postings - it is represented in postings by its own subaccounts. Table 5.1. Types of PKO and business transactions

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

For the PQS being created, select the document type Receipt of cash at the bank , and the PQO form will open, which you need to fill out.

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

Let us remind you that analytical accounting in the context of cash accounts (in particular, for account 50 and its subaccounts) is carried out using the subconto Cash Flow Item (CFA) . The presence of this analytical section is intended for automated completion of the Cash Flow Report (Form No. 4). You will have to provide each “monetary” document with information about the DDS article. If Form No. 4 is not needed by your organization for some reason, it is best to disable the cash account analytics ( Enterprise > Setting up accounting parameters , Cash ).

Print tab is needed to fill in the details that are used when printing a document. In order to print the PQP, click on the Print . The PKO form will be displayed on the screen - the same Form No. KO-1 that we talked about above.

Click the OK in the document window, it will be recorded, posted and displayed in the document list window Cash receipt orders .

Often after a document has been recorded and carried out, there is a need to clarify the details of its implementation. For example, in order to find out exactly which transactions this document generated, in which registers the entries were made. Let us remind you that in order to find out details about posting a document, you need to select it and click on the button Result of document posting , which is located on the toolbar of the document list window. You can see the result of clicking this button in the figure below.

Moreover, this window provides not only data on the posting, but also allows you to edit it manually (by checking the appropriate box), as well as receive a full report on the posting of the document with detailed information about all movements of the document in the registers. In order to obtain this information, click on the Document Movement Report in the Document Posting Result . The report on document movements displays the same data that is displayed in the window for viewing the results of document posting, however, all of them are placed on one sheet - this is convenient for quick viewing and for printing.

Entry based

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

You can enter PKO on the basis of documents such as Invoice for payment to the buyer , Sales of goods and services , Commission agent's sales report , Retail sales report .

The PKO itself can serve as the basis for filling out the document. This can be a document Reflection of VAT accrual , Expense cash order , Invoice issued .

Now let's look at the cash flow out of the cash register.

​BUSINESS -​

1. At the time of receiving cash from the client, it is necessary and sufficient to issue a cash receipt. Issuance of a PKO is not required. PKO (RKO) is issued when transferring funds to the organization's cash desk from the operating cash desk

2. Maintaining a separate cash book (separate sheets of the cash book), as well as cashier-operator journals for each mobile cash register is not required

3. To account for cash revenue, the Company has the right to use account 50.02 “Operational cash desk”, and sub-accounts can be opened to this account in the required quantity (for each mobile cash register, cashier-courier, etc.)

4. The entry of funds into the operating cash desk is carried out on the basis of shift closure reports (analogous to z-reports) of the cash register with the preparation of the PQR.

The transfer of funds from the operating cash desk to the organization's cash desk is accompanied by the preparation of incoming and outgoing cash orders

5. Administrative liability for violation of the procedure for conducting cash transactions is provided for non-receipt (incomplete receipt) of cash to the organization’s cash desk. Capitalization is the reflection of transactions based on primary documents (in this case, z-reports for each cash register). Responsibility for the actual non-transfer of funds has not been established, however, it should be borne in mind that such a situation will create a shortage at the end of the working day

6. Compliance with cash discipline also involves establishing and observing limits on the cash balance in the cash register of the organization and separate divisions.

Rationale:

The procedure for conducting cash transactions and the procedure for making settlements are regulated by 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” and Federal Law dated May 22, 2003 No. 54 -FZ “On the use of cash register equipment when making payments in the Russian Federation”

Law No. 54-FZ establishes the obligation to use cash register systems when making payments, i.e. when accepting (issuing) money for goods, works, services. Law No. 54-FZ obliges the user of a cash register system to generate a cash register receipt or BSO when making payments. At the same time, Directive No. 3210-U provides for the procedure for conducting cash transactions, which applies to cases when we are talking about a cashier performing cash transactions in a specially equipped isolated room specifically designed for receiving, issuing and temporary storage of cash

According to paragraph 15 of the Regulations on maintaining accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, when selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day according to its completion based on cash receipts.

This is also confirmed by paragraph 4.1 of Directive No. 3210-U, according to which cash documents can be drawn up upon completion of cash transactions on the basis of fiscal documents provided for in paragraph. 36 Article 1.1 of Law No. 54-FZ

Analyzing the current legislation on compliance with cash discipline and accounting, we can conclude that the simultaneous issuance of a cash receipt and a cash receipt order to the buyer is not the responsibility of the organization

Directive No. 3210-U provides for maintaining a cash book for the organization's cash register and separate sheets of the cash book for each separate division.

The number of cash registers is not the basis for maintaining separate sheets of the cash book (clause 4.6 of Directive No. 3210-U). Cash transactions are formalized by cash documents - cash receipt orders (PKO) 0310001 and cash outflow orders (RKO) 0310002, which can be issued upon completion of cash transactions on the basis of fiscal documents (clause 4.1 of the Instructions)

Fiscal documents mean data presented in established formats in the form 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 ( Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ)

The shift closure report also applies to fiscal documents (clause 4, article 4.1 of the Federal Law of May 22, 2003 No. 54-FZ). According to clause 4.2 of Directive No. 3210-U, cash documents are drawn up:

• chief accountant
• an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services (hereinafter referred to as the accountant)
• manager (in the absence of a chief accountant and accountant)

Regarding the need to maintain a log of the cashier-operator, it is necessary to note the following

The form of primary accounting documentation KM-4 (cashier-operator journal) was approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations.” Considering that the said resolution is not a normative legal act adopted in accordance with Federal Law No. 54-FZ, it does not apply to the legislation of the Russian Federation on the use of cash register equipment, and, therefore, the specified form is not subject to mandatory application (letter from the Ministry of Finance of Russia dated August 13, 2019 No. 03-11-11/61091, letter of the Ministry of Finance dated July 22, 2019 No. 03-01-15/54535, letter of the Federal Tax Service dated March 31, 2017 No. ED-4-20/6050)

Article 15.1 of the Code of Administrative Offenses provides for liability for violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete receipt) of cash to the cash desk, failure to comply with the procedure for storing available funds, as well as in the accumulation of cash in the cash register in excess of established limits, in the form of a fine:

• for officials in the amount of 4 thousand to 5 thousand rubles
• for legal entities - from 40 thousand to 50 thousand rubles

Compliance with cash discipline presupposes compliance with the procedure for conducting cash transactions and the rules for cash settlements established by the Bank of Russia, in particular:

1. not exceeding the limit of cash settlements with legal entities and individual entrepreneurs (clauses 1, 4 of Directive No. 5348-U)
2. timely and complete receipt of cash to the cash desk on the basis of issued PKOs with an entry in the cash book (clauses 4.1, 4.6, clause 4 of Directive No. 3210-U, Letter of the Federal Tax Service of Russia dated 06/05/2013 No. AS-4-2/10250)
3. compliance with the cash balance limit in the cash register, if the organization is not a small enterprise (clause 2 of Directive No. 3210-U)

Regarding how transactions should be reflected if the courier cashier (or driver) does not have time to return and hand over the cash proceeds to the cash desk by the end of the day, the following should be noted. Instructions No. 3210-U do not directly regulate this issue. Moreover, forwarders with cash registers cannot be considered as separate divisions, so reference and analogies in this case with the rules for conducting cash transactions by separate divisions are incorrect

In terms of possible disputes regarding cash discipline, the following must be taken into account:

1. The instructions establish the implementation of cash transactions based on incoming and outgoing cash orders, incl. upon completion of cash transactions on the basis of fiscal documents (i.e., including Zet-reports) - clause 4.1. Those. It clearly follows from the Instructions that it is necessary to register a PKO upon completion of cash transactions. There are no exceptions
2. At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of the cash balance reflected in the cash book 0310004, and certifies the entries in the cash book 0310004 with a signature - clause 4.5 of the Instructions

In addition, according to the Law “On Accounting” No. 402-FZ, the primary accounting document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion

Taken together, the above means:

1. For cash transactions for the day, PKO and RKO must be issued (for the operating cash desk - based on the z-report);
2. At the end of the day, the actual cash balance must correspond to the balance in the cash book, i.e. registration of the PQO without receipt of funds (for example, the forwarder reports the amount of transactions, sends a photo of the net-report, a photograph of a packed and sealed package with revenue and an inventory (statement), and during the actual visit he hands over the packages to the cashier and receives the detachable part of the PQO) will ensure timely preparation PQR and reflection of received funds, correct withdrawal of balances and assessment of non-exceeding of limits, timely execution of PQR, but will not comply with the Instructions. Likewise, registration of PKO “retroactively” will not comply

The most practical solution would be for the forwarder to hand over the cash to the bank and credit it to a corporate card.

In practice, as a rule, business entities prefer to issue a PKO “retroactively”, according to the date of the z-report, which cannot be considered in compliance with the law, at the same time, it ensures minimal risks of adverse consequences, since identifying an offense requires a comparison of several documents (PKO , waybills, time of punching checks, etc.) to prove the impossibility of depositing funds at the organization’s cash desk. At the same time, the main elements of the offense for which administrative punishment is provided are not applicable: cash limits are met taking into account the funds received, all proceeds are capitalized and reflected in the cash register

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Source: cbs group