The area of ​​cash accounting is considered the most conservative among accountants. Indeed, if we look at the regulatory documents over the past forty-fifty years, we will see that the rules for conducting cash transactions have not changed much over the past time, and the synthetic accounting of cash transactions at the enterprise is still the same as before.

All changes in cash accounting can be attributed to two categories. The former take into account changes in the technical equipment of modern accounting work. The latter are a consequence of the development of market relations in the country, the need to exclude shadow and corruption schemes in business activities, and in short, they are a way to increase financial discipline in the country through the establishment of strict organizational rules for conducting cash transactions at the level of individual organizations.

Organization of the cash desk

Any business procedures related to the circulation of money in cash and indirect form in the organization are carried out through the cash desk. The category of cash means coins and banknotes, and the indirect form - the so-called monetary documents. It can be bills, stamps and other similar documents.

The implementation of cash work should be entrusted to the cashier. In companies belonging to the categories of micro and small businesses and not having the ability to maintain a separate staff unit of a cashier, they can assign this duty to any of the employees who is a financially responsible person.

With the cashier or an employee performing his duties, an agreement on the full liability of the cashier is drawn up without fail. In addition, in some organizations, the so-called “Obligation of the cashier” is introduced into internal circulation, which is a more detailed and adapted version of the mate agreement for this position. responsibility. The main duties of a cashier are provided for in a typical job description.

For carrying out cash transactions in an organization, a specially designated room with a separate entrance to it can be equipped. In this room, storage, receipt and issuance of cash and equivalent documents are carried out. However, if the organization does not have the financial or technical ability to equip a full-fledged cash register, or there is no need to maintain it, it makes a decision on the arrangement and functioning of the “cash dispensing area” on its own.

Documentation of cash at the cash desk

All main types of cash flows and equivalent documents can be represented as follows:

Documentation of cash transactions of the organization is carried out using forms of the established form:

• Receipt order
• Withdrawal slip
• Journal of registration of cash documents
• Cash book (book of registration of cash transactions)
• Book of accounting of received and issued funds and documents

In addition, organizations are required to apply documents in the forms established by the Central Bank of the Russian Federation to ensure the reliability and control of the movement of cash or compliance with cash discipline.

Cash discipline

Organizations of any legal form, regardless of the scope of their production and economic functioning, are required to keep funds on accounts in banking institutions. The procedure, size and terms of collection and storage of cash at the cash desk are established by the organization and agreed with the bank when concluding an agreement for the collection of cash. This procedure and terms are determined by the organization on the basis of calculations of the need for cash and plans for its receipt.

At the cash desk of the organization, cash (excluding documents equated to them) can be stored only in amounts limited by the established limit. In 2014, as before, starting from 2012, the cash balance limit is determined by the organization independently. The formula for calculating the limit is:

Lon \u003d Op: Pr × Ds,

Where:
Lon is the cash balance limit;
Op - the amount of revenue for a certain billing period;
Pr - billing period;
Ds - the number of working days between collection days.

The billing period should not exceed 92 business days. The number of working days between the dates of cash collection in the bank should not exceed seven.

In the case when the organization did not calculate the cash balance limit on hand, such a limit is considered to be zero by default.

Any amount of cash on hand will then be considered overlimit.

Overlimit cash holding is only allowed for employee payroll funds. The term of this money at the cash desk should not exceed three working days from the moment of receipt. For organizations operating in the Far North and equivalent territories, this period is extended to five calendar days.

Federal legislation requires all organizations to use cash registers when making cash settlements in relation to transactions for the sale of services or goods. The list of organizations released from this duty has been significantly narrowed by 2014. In addition to cash registers, organizations can use payment terminals for bank card payments. The use of PRT does not exclude the need for a cash register when making settlements with customers.

The circle of payments that can be made with the help of cash received at the cash desk of the organization in the form of revenue is also narrowed. In 2014, cash received by the cash desk of the organization from third parties cannot be used for:

• transactions of purchase and sale of securities,
• real estate rental payments,
• Issuance and repayment of loans or loans,
• Carrying out various lotteries and gambling.

For these purposes, it is now possible to use only those cash funds that are withdrawn from the settlement account of the organization.

Cash registers must comply with the requirements that the legislation imposes on it. KKM must be registered with the territorial tax authority. Thus, payments made in cash are documented accompanied by a cash receipt order of the established form and a cashier's check. KKM must be equipped with "fiscal memory" and comply with the list of the State Register of cash registers. The use of cash register equipment included in the State Register before January 1, 2011 and not complying with the requirements of Federal Law No. 103 after January 1, 2014 is prohibited.

In addition, it is necessary to take into account additional requirements for CCM:

• Mandatory presence of mandatory details printed on the cash receipt;
• Possibility to transfer to the payment and settlement terminal information about the payments made and information for printing a cash receipt by the terminal or ATM (both only in an uncorrectable form).

In accordance with the standard established by the Central Bank, the maximum amount of cash payment for one transaction between legal entities should not exceed 100,000 rubles. In 2014, the same restriction applies to transactions with individuals in a milder form, the upper bar was raised to 600,000 rubles. Subsequently, the Ministry of Finance plans to reduce it to 300,000 rubles.

Responsible for compliance with cash discipline at the enterprise are the head, chief accountant and cashier. The control function in terms of the organization's observance of cash discipline is assigned to servicing banks, which the Central Bank obliges to carry out an appropriate check at least once every two years.

Accounting for cash transactions

Cash accounting is carried out on an active synthetic account 50, and documents equated to it on a synthetic account 56. The debit of the accounts records the receipt, and the credit of cash payments and the issuance of monetary documents. Sub-accounts can be opened for the account, for example, a separate sub-account for monetary documents.

If an organization in its activities accepts and issues cash in certain areas, sub-accounts of operating cash desks and a sub-account "main cash desk" (or "organization cash desk") can be opened. Such accounting is recommended because it allows for more detailed control over the movement of funds by area of ​​responsibility.

If the organization has the right to conduct cash payments in foreign currency, special sub-accounts are opened to account 50 for the types of currencies in which they are kept separately. Reflection of transactions in the currency of other states in accounting is carried out in ruble terms at the official exchange rate at the time of the transaction.

Simplified accounting of work with cash is as follows:

• Support of operations of receipt and disposal of primary documents;
• Registration of primary documents in the relevant journals;
• Drawing up postings when processing primary documents;
• Transferring data from primary documents to the cash book;
• Filling on the basis of the cash book of accounting registers.

In addition, in order to control the storage and movement of cash in the organization, an inventory of the cash desk can be carried out.

Checkout inventory

The basis for conducting an unscheduled sudden inventory of the cash desk may be the order of the head of the organization. Mandatory inventories are carried out when changing cashiers and conducting scheduled annual inventories of the balance sheet assets of the enterprise. In the latter case, the inventory of the cash register is the first inventory procedure carried out by the commission.

Immediately before the start of the inventory, the commission accepts the latest documents of primary cash accounting in the accounting department. Receipts are received from financially responsible persons on the completeness of the transfer of primary documents to the accounting department and the posting / debiting of incoming / outgoing funds.

During the inventory of the cash desk, any operations with cash or monetary documents are terminated. At the cash desk, a sheet-by-sheet recalculation of the cash in it and a census of monetary documents are carried out. The commission reconciles accounting data and actual cash and monetary documents.

The results revealed in the inventory process are reflected in the act. The act is drawn up in two copies, signed by the commission and the cashier, who is given one of the copies. If an inventory is carried out regarding the delivery and acceptance of cases from between cashiers, the act is drawn up in three copies, since signed copies are transferred to each of them.

Identified shortages / surpluses are reflected in the act with a mandatory explanation of the circumstances of their occurrence. An explanatory note is taken from financially responsible persons about the reasons for the occurrence of surpluses or shortages.

Lack of cash or monetary documents (in their monetary equivalent) is recovered from the cashier with the following accounting entries:

• Dt 73-2 - Kt 94 - the cashier's debt for the identified shortage;
• Dt 50 - Kt 73-2 - repayment by the cashier of the shortage debt.

The surplus identified during the inventory is accounted for and taken into account with the compilation of the posting Dt 50 - Kt 91-1 for the entire amount of the surplus.

Each enterprise in Russia that carries out financial transactions must be equipped with a special room in which cash settlements are carried out and the safety of financial resources. Any operations performed at the box office must be accounted for in accordance with the legal documents governing such actions.

What regulates the accounting of cash transactions?

The procedure for making financial settlements and their accounting is regulated by the regulation approved by the Central Bank of the Russian Federation on September 22, 1993 No. 40.

When making cash transactions, you must adhere to the following rules:

1. Each enterprise must have a cash book for accounting operations.
2. Receipt of money must be carried out using accounting cash equipment.
3. At the box office, it is allowed to have only such an amount of cash that does not exceed the limit established by the management of the enterprise.
4. All businesses must donate funds that exceed the amount of the established limit.
5. It is allowed to keep funds that exceed the established limits, only for the payment of wages or benefits.
6. Control over the maintenance of financial statements is assigned to the chief accountant of the enterprise.

Thus, any operation that takes place at the cash desk of an enterprise must be carried out using cash registers and recorded in the cash book.

Types of cash documents

Cash documents can be of the following types:

• Receipts.
• Consumables.

An incoming cash order is a document that displays the amount of money received by the cash desk of the enterprise. PKO is necessary for the implementation of control and accounting in the accounting department of the enterprise. It is unacceptable to accept funds at the cash desk of an enterprise without issuing this document.

Penalties ranging from 5,000 to 50,000 rubles are provided for such violations of financial discipline. Registration of a cash receipt order should be carried out only on the day the funds are received. Failure to comply with this rule may result in the invalidation of this document. Corrections and blots on the PKO are strictly not allowed.

In some cases, it is possible to issue a cash receipt order without a check. For example, individual entrepreneurs who are on UTII are exempted from issuing a cash receipt. The receipt order has a unified form KO-1, which cannot be changed.

An expense cash warrant is a document that is also an essential component of financial discipline. RKO is issued at each issuance of money from the cash desk. For any organization, this reporting option is mandatory. Like incoming cash documents, RKOs must be filled out without fail, otherwise penalties may be applied to legal entities and officials. Sole proprietors are not required to file a RKO.

Documentation of transactions

Documentary confirmation of cash transactions is mandatory for any organization.

Such transactions can be formalized by the following documents:

• Incoming cash order.
• Account cash warrant.
• Payment statement.
• Cash book.
• Cash book.

Payroll is an expense transaction

An incoming cash order can be filled in automatically. Usually, the 1C: Accounting program is used for this. When issuing this document, the signature of the responsible person who issued the document is verified, and the cash is counted.

A receipt order is issued in case of receipt of proceeds, sale of goods, return of an unused amount.
The document must contain the number and date of issue, the account number and the name of the enterprise.
An account cash warrant is issued when issuing money: payment of wages to employees; Depositing proceeds to the R / C of the bank; the issuance of funds for the purchase of products, etc. The RKO should also indicate the date of payment, the name of the organization and put down the document number.

The cash book is drawn up on the basis of received expenditure and receipt orders. Each financial transaction must be displayed in this document. After checking the compliance of the amounts in the cash book and orders, the funds are transferred to the rest of the current working day.

Keeping a cash book is carried out by the senior cashier of the enterprise. This book records the entire amount of money issued to all cashiers of the enterprise at the beginning of the work shift. After the end of the working day, a reconciliation of indicators for the balances of all cash desks is made. Filling in the book of accounting of funds is carried out only for internal control. The need to maintain such a document arises only if the enterprise has a very large financial turnover, and one cash desk is not enough to carry out cash flow.

The payroll is completed when employees receive their wages or any other benefits. The payroll is filled in by the accountant of the enterprise, and then transferred to the cashier for making payments. This type of document is filled out by both large enterprises and individual entrepreneurs.

Registration is carried out on a standard form, on the title page of which the name of the organization or the name of the individual entrepreneur is indicated. The title page also indicates the period of validity of the document and the exact amount that must be paid. The amount must be indicated in numbers and in words.

Before sending this document to the cashier for making cash payments on it, the payroll is sent to the manager for signature. Only after this document is certified by the signature of the head, the cashier can begin to perform his professional duties. After the validity period of the payroll expires, the cashier closes this document.

This procedure is mandatory and is carried out even if at the time of the expiration of the statement, payments were not made in full.

Accounting procedure and examples of postings

The procedure for accounting for cash transactions is as follows. The company is equipped with a cash register, which must fully comply with safety requirements. The room must be equipped with electronic means of counting banknotes, a cash register, and other electronics and furniture.

The head of the organization hires a cashier, whose work will be carried out in the issuance and receipt of funds, as well as in accounting for all operations performed. This employee is fully financially responsible and responsible for the material values ​​entrusted to him. Before the start of the work shift, the cashier receives money from the bank.

During the working period, the payment and receipt of funds is carried out with the obligatory accounting of financial transactions. At the end of the working day, the cash book is filled in and cash is transferred to the R / C of the enterprise.

Accounting entries are accounts that are drawn up according to actual documents and reflect the amounts that were transferred to the account or withdrawn from the account, for example: the implementation of a settlement transaction with accountable persons or the payment of wages.

Standard wiring looks like this:

• The employee was given an advance payment in the amount of 5,000 rubles for a business trip.
• Upon return, the employee submits a detailed report on the costs incurred:
• Documents for travel in ground public transport: 1000 rubles
• Per diem allowance for the period of stay on a business trip: 1200 rubles.
• Voluntary accident insurance: 100 rubles.
• Hotel booking receipt: 2600 rubles.

Accounting statements of cash transactions with accountable persons will look like this:

• Debit account 71 "Settlements with accountable persons",
• Account credit 50 "Cashier" - 5000 rubles. The total amount of the advance paid to the employee.
• Debit account 26 "General business expenses",
• Credit of account 71 "Settlements with accountable persons" - 4900 rubles. Expenses incurred by an employee during a business trip.
• Credit of account 71 "Settlements with accountable persons" - 100 rubles. Refunded advance.

Thus, you can trace any financial transaction in the financial statements and take into account all the nuances of spending and receiving funds.

In contact with

The concept of a cash desk includes cash held by an enterprise, as well as a specially equipped room for receiving, storing and issuing money and other funds stored in the cash desk (9, p. 76). The cash desk must be isolated, and the doors must be locked from the inside during cash transactions (13, p. 94).

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

Before opening the cash desk, the cashier is obliged to check the safety of locks, doors, window bars and seals. In case of damage, removal of seals and other breakdowns, the cashier is obliged to immediately inform the head of the enterprise, who notifies the police department. After obtaining permission from the Department of Internal Affairs, the head of the enterprise and the cashier can enter the cash desk and check the cash and other funds stored in the cash desk. The check is drawn up by an act, which is drawn up in 4 copies (1 copy is received by the insurance company, the parent organization, the police department and the enterprise itself). (24, p. 51)

The issues of organizing a cash desk, accounting for cash in the cash desk of an enterprise are regulated by the Instruction of the Central Bank of the Russian Federation “The procedure for conducting cash transactions in the Russian Federation” No. 40 dated September 22, 1993. In accordance with this instruction, all enterprises, regardless of the organizational and legal form, must keep free cash in banking institutions. To account for cash payments, the company must have a cash desk (5). At the same time, it should be noted that the amount of cash in the cash desk of an enterprise is limited by the established limits of banks (depending on the size of the enterprise, etc.), but the common thing for all is that the instruction of the Central Bank of the Russian Federation dated October 07, 1998 N 375-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities” sets the maximum amount of settlements of 5 million rubles when these enterprises purchase goods, agricultural products and raw materials from legal entities (7)

The company is obliged to ensure the safety of money both in the premises of the cash desk and during transportation. If the necessary safety conditions were not created due to the fault of the head of the enterprise, then the responsibility lies with the head.

Cash at the enterprise must be stored in fireproof cabinets, safes. The cashier is liable for the safety of cash at the cash desk (10, p. 41).

A cashier is an official who directly performs cash transactions. When appointing a cashier to work, the head of the enterprise introduces the cashier to the rules for conducting cash transactions and concludes an agreement with him on full individual liability for the safety of money at the cash desk. The cashier is responsible for any damage caused to the company, both as a result of intentional actions and due to negligence. The cashier is prohibited from transferring the performance of his duties to other persons. In case of illness and other cases when the cashier cannot perform his duties, the execution of the cashier's duties, by written order of the head, is assigned to another employee. Accountants and other employees who enjoy the right to sign financial documents cannot perform the duties of a cashier (23, p. 251)

Cash in the cash desk of the enterprise in the form of cash is limited to the amount determined by the bank, but this limit is allowed to be exceeded on the days of salary payment, within 3 days from the moment the money is received from the bank. After the expiration of this period, amounts exceeding this limit must be returned to the company's current account. Trade enterprises are allowed to pay salaries from the proceeds in the cash register, but at the same time, the accumulation of funds to pay salaries is prohibited (8). It is prohibited to spend cash funds of one enterprise for the needs of another enterprise. Cash received from a bank account must be spent by the enterprise strictly for its intended purpose (11, p. 216)

All operations related to the receipt and issuance of cash are carried out by cash desks of enterprises and constitute cash transactions. All cash transactions are documented with cash documents. In this case, the receipt of cash is carried out according to receiving cash orders, and the issuance - according to expenditure cash orders. The issuance of money from the cash desk can also be carried out according to documents that replace expenditure cash warrants, for example, payrolls for the issuance of wages, on an application for the issuance of money, etc. These documents, replacing expenditure cash warrants, are stamped with the details of expenditure cash warrants.

Cash documents for receiving and issuing money are signed by the head of the enterprise and the chief accountant or a person authorized to sign. When receiving money, the person who deposited the money is issued a receipt. Rubles are written in words, kopecks - in numbers. Payroll is based on payroll. The amount is not indicated in words. After the expiration of the established period for the issuance of wages, the cashier makes a note against the surname: “deposited”, and draws up a register of deposited amounts. At the end of the payroll, the amount actually issued and the amount deposited are indicated, and is confirmed by the signature of the cashier. The accountant checks and writes an expense cash warrant for the amount issued. The deposited salary is sent to the current account. All cash documents are issued by the accounting department with a reason. Cash documents are written in ink clearly, clearly, with filling in the relevant details; blots (even specified ones) are not allowed.

Cash documents are transferred directly to the cash desk. Issuing them to persons receiving funds is prohibited. Reception and issuance of money is made by the cashier only on the day of drawing up the documents. The cashier is obliged to check the correctness of the documents. Money is given to a person only after identification of the person. When issuing to persons who are not on the payroll at the enterprise, passport data is indicated in cash documents. When issuing money by proxy, passport data and initials are indicated. Before a receipt for receiving money, the cashier makes the inscription “by proxy”. After issuing, receiving money, cash orders are signed by the cashier, and the attached documents are canceled with stamps “received”, “paid” with the date.

All cash transactions for each incoming or outgoing cash order or documents replacing them are reflected in the cash book. A cash book is an accounting register for reflecting the movement of cash in the cash desk of an enterprise and operations for their receipt and issue. The enterprise maintains only one cash book, which must be numbered, stitched, sealed with a wax seal and duly certified.

Entries in the cash book are made by the cashier. The cashier makes these entries immediately after receiving or issuing money for each cash order or other document. At the end of the working day, the results of operations are calculated and the balance of money in the book is displayed.

The cash book is kept by the cashier in 2 carbon copies. The first copies of the sheets remain in the cash book, and the second, tear-off ones, serve as the cashier's report and are transferred to the accounting department of the enterprise along with receipts and expenditure cash orders against receipt in the cash book (on the first sheet). Erasures and unspecified corrections in the cash book are not allowed. Corrections made in the correct way are signed by the cashier and the chief accountant. Control over the correctness of the cash book is assigned to the chief accountant of the enterprise.

When receiving a cashier's report, the accounting department that controls cash transactions carefully checks the report and all attached documents, receipts, and the correctness of the amounts. It is not allowed to withdraw money from the cash register without a receipt. This amount is considered shortfall. Cash unjustified by receipt orders is sent to the budget revenue. The cashier's report after verification is the basis for accounting for cash transactions. At the enterprise, while ensuring the complete safety of cash documents, you can keep a cash book on a computer (also 2 copies), in chronological order. At the end of the month, the number of pages per month should be printed, at the end of the year - per year. The cashier, after receiving the typescripts, checks their correctness, signs them and gives them to the accounting department. At the end of the calendar year, the typescripts are booked, the total number of sheets is certified by the chief accountant, the book is sealed (18, p. 137).

According to the law of the Russian Federation "On the use of cash registers in the implementation of settlements with the population" dated June 18, 1993 No. 5215-1, the acceptance of money by enterprises in the implementation of cash settlements must be carried out using cash registers. This does not apply to private entrepreneurs without forming a legal entity. If the machines are not used, then the acceptance of money must be carried out using strict accountability forms (2).

In addition to cash registers, teller books are kept, in which records are kept for the whole day. At an enterprise using several cash registers, an operator's book must be kept for each device. Control over the use of cash registers and the correctness of cash transactions is carried out by tax authorities (12, p. 71).

To summarize information on the availability and movement of funds at the cash desk of the organization, as well as monetary documents (postage stamps, promissory notes, vouchers, paid air tickets, etc.), account 50 “Cashier” is intended.

The following sub-accounts can be opened for account 50 "Cashier":

50-1 "Cashier of the organization"

50-2 "Operating cash desk"

50-3 "Money documents", etc.

On the sub-account 50-1 "Cash of the organization" cash in the cash of the organization is taken into account. When an organization performs cash transactions with foreign currency, then corresponding sub-accounts must be opened for account 50 "Cashier" for separate accounting of the movement of each cash foreign currency.

Sub-account 50-2 “Operating cash desk” takes into account the availability and movement of funds at the cash desks of commodity offices (marinas) and operational sites, stopping points, river crossings, ships, ticket and luggage offices of ports (marinas), stations, ticket storage cash desks, cash desks of post offices, etc. It is opened by organizations (in particular, organizations of transport and communications) if necessary.

On subaccount 50-3 “Money documents”, postage stamps, state duty stamps, bills of exchange, paid air tickets and other monetary documents are taken into account at the cash desk of the organization. Monetary documents are recorded on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.

The debit reflects transactions related to the receipt of money, and the credit - with the expenditure of cash (4).

If the enterprise does not have a foreign currency account, it can purchase cash in authorized banks for a business trip. The Bank of Russia, by Telegram No. 445 dated May 6, 1997 “On the Purchase of Currency for Travel Expenses”, determined that resident legal entities have the right, without restrictions and without special permissions from the Bank of Russia, to buy foreign currency for rubles on the domestic foreign exchange market of the Russian Federation to pay for expenses related to the business trip of employees of these resident legal entities to foreign states, with the obligatory crediting of the acquired foreign currency to their current currency accounts in authorized banks.

In the event that the organization does not have a foreign currency account, a special sub-account "Currency cash desk" is opened to account 50 "Cashier".

All operations on the debit of the "Cashier" account in the journal-order form of accounting are taken into account statements No. 1 on the basis of verified reports of the cashier for one or several days, grouped by corresponding accounts.

Issuance of cash - credit account "Cashier".

All such transactions in the journal-order form of accounting are reflected in the journal-warrant No. 1; entries are also made on the basis of the cashier's reports with the appropriate grouping.

At the end of the month, turnovers are calculated in the order journal and the balances are displayed at the beginning of the next month. The balances are reconciled with the balance of the cash book and the General Ledger.

Control over values ​​is carried out with the help of audits, audits can be carried out by the head of the enterprise, when changing the cashier, a departmental / judicial audit can also be carried out.

During the audit, a complete recount of money and valuables in the cash register is made. The results of the audit are documented in an act. The shortage is subject to reimbursement by the cashier.

If surpluses are found, they are credited to the budget revenue.

For non-compliance with the procedure for conducting cash transactions, the conditions for conducting work with cash in accordance with the decree of the President of the Russian Federation of August 23, 1994, a fine is levied from enterprises.

double the amount of the payment made for cash settlements with other enterprises;

three times the unreceived amount (also for incomplete capitalization)

in three times the amount of revealed above-limit cash cash

An administrative fine in the amount of 50 times the minimum wage is imposed on the heads of the enterprise that committed these violations.

For violation of the law on the use of cash registers - from 10 to 350 minimum wages, depending on the nature of the violation (21, p. 315).

A complete list of accounting provisions (PBU) for 2014

• PBU 1/2008 Accounting policy of the organization
  The document establishes the rules for the formation (selection or development) and disclosure of the accounting policies of organizations that are legal entities. Describes the requirements for the reflection in accounting of the facts of economic activity. The procedure for changing the accounting policy of the organization.
• PBU 2/2008 Accounting for construction contracts
  Establishes the specifics of the procedure for the formation in accounting and disclosure in financial statements of information on income, expenses and financial results by organizations acting as contractors or subcontractors in construction contracts. Determines the procedure for accounting for income, expenses and financial results under contracts of this type, discloses the procedure for recognizing income and expenses.
• RAS 3/2006 Accounting for assets and liabilities denominated in foreign currency
  The Regulation establishes the specifics of the formation in accounting and financial statements of information on assets and liabilities whose value is expressed in foreign currency, including those payable in rubles, by organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations and budgetary institutions).
• PBU 4/99 Accounting statements of the organization
  This PBU establishes the composition, content and methodological basis for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation.
• PBU 5/01 Accounting for inventories
  This Regulation establishes the rules for the formation in accounting of information on the organization's inventories. Determines the procedure for estimating inventories, regulates the procedure for determining their cost when transferred to production and other disposal.
• PBU 6/01 Accounting for fixed assets
  This Regulation establishes the rules for the formation of accounting information about fixed assets of the enterprise. The criteria are described according to which the asset is accepted by the organization for accounting as a fixed asset. The method of valuation of fixed assets and the formation of the initial cost of the object is disclosed.
• PBU 7/98 Events after the reporting date
  PBU establishes the procedure for reflecting events after the reporting date in the financial statements of commercial organizations (except for credit institutions) that are legal entities under the legislation of the Russian Federation. Determines the requirements for the reflection of such events and their consequences in the financial statements. The appendix provides an indicative list of facts of economic activity that can be recognized as events after the reporting date.
• RAS 8/2010 Estimated Liabilities, Contingent Liabilities and Contingent Assets
  Establishes the procedure for reflecting conditional facts of economic activity and their consequences in the financial statements of commercial organizations. Determines the composition of conditional facts for accounting. Establishes the rules for their reflection and the methodology for assessing the consequences in monetary terms.
• PBU 9/99 Income of the organization
  This accounting provision establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations). The document discloses the list and composition of the organization's income, approves their classification.
• PBU 10/99 Organization expenses
  Determines the rules for the formation of information on the expenses of enterprises in accounting, classifies their composition and establishes conditions for the recognition of expenses. Describes the procedure for recognizing and disclosing commercial and administrative expenses in the financial statements.
• PBU 11/2008 Information about related parties
  This Regulation establishes the procedure for disclosure of information about related parties in financial statements. Determines the list of transactions with a related party, as well as the mandatory composition of information to be disclosed.
• PBU 12/2010 Information by segments
  The regulation is applied by organizations (except for credit ones) when compiling and presenting information on segments in the financial statements of commercial organizations. Disclosure of information by segments should provide interested users of the organization's financial statements with information that allows them to assess the industry specifics of the organization's activities, its economic structure, and the distribution of financial indicators in certain areas of activity.
• PBU 13/2000 Accounting for state aid
  The document establishes the rules for the formation in accounting of information on the receipt and use of state aid provided to commercial organizations (except for credit organizations) that are legal entities under the legislation of the Russian Federation (hereinafter referred to as organizations), and recognized as an increase in the economic benefit of a particular organization as a result of the receipt of assets (cash, other property)
• RAS 14/2007 Accounting for intangible assets
  Establishes the rules for the formation in accounting and financial statements of information on intangible assets of organizations. Determines the conditions for accepting an object for accounting as an intangible asset, and regulates the procedure for the initial assessment. Sets the rules for accounting for operations related to granting (receiving) the right to use intangible assets.
• PBU 15/2008 Accounting for expenses on loans and credits
  PBU discloses the specifics of the formation in accounting and financial statements of information on the costs associated with the fulfillment of obligations on loans received (including the attraction of borrowed funds by issuing promissory notes, issuing and selling bonds) and loans (including commodity and commercial).
• PBU 16/02 Information on discontinued operations
  Establishes the procedure for disclosing information on discontinued activities in the financial statements of commercial organizations. Describes the concept of a discontinued activity, the conditions for its recognition and evaluation. Sets requirements for information disclosure in reporting.
• PBU 17/02 Accounting for the costs of research, development and technological work
  This Regulation establishes the rules for the formation in the accounting records and financial statements of commercial organizations that are legal entities under the laws of the Russian Federation (with the exception of credit organizations), information on the costs associated with the implementation of research, development and technological work.
• RAS 18/02 Accounting for corporate income tax calculations
  This RAS defines the rules for the formation in accounting and the procedure for disclosing in the financial statements information on settlements of corporate income tax for organizations recognized in accordance with the procedure established by the legislation of the Russian Federation as taxpayers of income tax (except for credit organizations and budgetary institutions), and also determines the relationship of an indicator reflecting profit (loss) calculated in the manner established by regulatory legal acts on accounting of the Russian Federation (hereinafter referred to as accounting profit (loss), and the tax base for income tax for the reporting period (hereinafter referred to as taxable profit (loss)), calculated in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees.
• PBU 19/02 Accounting for financial investments
  Defines the rules for the formation in accounting and reporting of information on financial investments of the organization. Rules for their initial and subsequent evaluation, disposal, as well as requirements for the procedure for determining income and expenses on financial investments.
• PBU 20/03 Information on participation in joint activities
  This Regulation establishes the rules and procedure for disclosing information on participation in joint activities in the financial statements of commercial organizations (other than credit institutions) that are legal entities under the laws of the Russian Federation. Reveals the concepts: joint operations, joint assets and joint activities. Determines the requirements for disclosure of information in financial statements.
• RAS 21/2008 Change in estimates
  This PBU establishes the rules for recognition and disclosure in financial statements), information on changes in estimated values ​​and establishes the procedure for disclosing such data in an explanatory note to financial statements.
• PBU 22/2010 Correction of errors in accounting and reporting
  The Regulation establishes the rules for correcting errors and the procedure for disclosing information about errors in accounting and reporting of organizations that are legal entities (with the exception of credit organizations and state (municipal) institutions).
• PBU 23/2011 Statement of cash flows
  This document establishes the rules for the preparation of a cash flow statement by commercial organizations (except for credit organizations).
• PBU 24/2011 Accounting for the development of natural resources
  Determines the procedure for the formation in accounting and disclosure in the financial statements of organizations that are legal entities (with the exception of credit institutions and state (municipal) institutions), subsoil users of information on the costs of developing natural resources.

The procedure for conducting cash transactions is regulated by the relevant regulation approved by the Central Bank of the Russian Federation on September 22, 1993, No. 40.

Each enterprise for cash settlements and storage of monetary documents must have a cash desk. The room must be specially equipped to ensure the safety of funds. The cashier performs cash operations, with whom an agreement on liability is concluded.

All businesses must keep their funds at a bank institution. Cash received by the cash desk is spent only for the purposes for which it was received (payment of wages, travel or business expenses). The enterprise can have cash in its cash desk within limit of their balance established by the institution of the bank in agreement with the head of this enterprise. Over the limit, cash in the cash desk can be kept only during the issuance of wages for no more than three working days. Enterprises that have a constant cash income, in agreement with the bank, can spend it on wages, travel and business expenses.

To summarize information on the availability and movement of funds at the cash desks of the organization, as well as monetary documents held at the cash desk of the organization (postage stamps, state duty stamps, bill stamps, paid air tickets, paid vouchers to rest homes and sanatoriums, etc.), an active account is intended 50 Cashier.

Sub-accounts are opened for account 50: 50-1 "Cash desk of the organization", 50-2 "Operating cash desk", 50-3 "Money documents", etc.

When an enterprise performs cash transactions with foreign currency, then corresponding sub-accounts must be opened for account 50 for separate accounting of the movement of each cash foreign currency.

Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. No. 88 approved unified forms of primary accounting documentation for cash transactions:

KO-1 "Incoming cash order";

KO-2 "Expenditure cash order";

KO-3 "Journal of registration of incoming and outgoing cash documents";

KO-4 "Cash book";

KO-5 "Book of accounting for funds received and issued by the cashier."

The duties of the cashier include maintaining a cash book, which takes into account all the receipts and disbursements of cash in the organization. The organization maintains one cash book, which must be numbered, laced and sealed. Erasures and unspecified corrections in the cash book are not allowed.

Bugs are being fixed as follows: incorrect text or amounts are crossed out and the corrected text or amounts are inscribed above. Strikethrough is done with one line so that you can read what is being corrected. The correction of the error must be indicated by the inscription "Corrected" and confirmed by the signature of the persons who signed the document, the date of correction is put.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register on the next date and sends the second tear-off sheet with incoming and outgoing cash documents to the accounting department as a cashier's report against receipt in the cash book.

It is allowed to maintain a cash book in an organization in an automated way.

Control over the correct maintenance of the cash book is assigned to the chief accountant of the organization.

Receipt and issuance of money under cash orders are made on the day the orders are drawn up. Persons who donate or receive money are not issued cash warrants.

Cash settlements between legal entities, between legal entities and entrepreneurs limited to 100 thousand rubles within the framework of one contract (since 20.06.2007).

If an enterprise sells products for cash (including using plastic cards), then it uses cash registers and keeps records of incoming revenue in the book of the cashier-operator.

Accounting for transactions in foreign currency must be kept in rubles based on the conversion of foreign currency at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.

The procedure for converting foreign currency into rubles is established by PBU 3/2006, according to which the date of cash transactions with foreign currency is the date of posting or issuing banknotes from the cash desk of the organization. Entries in accounting registers are made simultaneously in the currency of settlements and payments and in rubles. In the "Cashier's Report" (the second tear-off sheet of the cash book), two amounts must be entered - in foreign currency and in rubles.

In cash incoming and outgoing cash orders, the amount is indicated in the currency of payment.

In the event of a change in the exchange rate of foreign currencies against the ruble during the time that the foreign currency is in the cash desk of the organization, there are exchange differences. The cost of foreign banknotes on hand in rubles must be recalculated on the date of the transaction in foreign currency, as well as on the date of preparation of financial statements.

The resulting exchange differences are reflected in the accounting records of the organization by entries:

D 50 K 91 - positive exchange rate difference;

D 91 K 50 - negative exchange rate difference.

Receiving and issuing cash documents , (vouchers, air tickets) are made according to incoming and outgoing cash orders with subsequent compilation by the cashier of a report on the movement of monetary documents.

Monetary documents are taken into account in the amount of actual costs for their acquisition.

In accounting, the movement of cash documents is reflected as follows:

D 50 sub-account "Money documents" K 50, 71, 76 - received monetary documents;

D 73 K 50 sub-account "Money documents" - issuance to employees.