A frequent question: "Do I need to keep a cash register?" From 2012 to 2014, all individual entrepreneurs who carry out cash settlements were required to have a cash register.
Entrepreneurs were allowed to switch to a simplified cash register system. This greatly facilitated the workflow for individual entrepreneurs whose business is limited in scope and is conducted without employees or does not differ in the regularity of cash turnover. If the calculation with cash is made often enough and is carried out by an employee, do not neglect cash registers, as well-established accounting of transactions allows you to save your financial resources.
In this article, we will figure out how to keep a cash register for an individual entrepreneur.
Cash discipline
First, let's try to deal with the terminology. What is meant by "Cash Book"? What is the difference between "Cashier" and "Cash Register". A special journal containing information about all cash transactions is called a cash book. The law obliges to keep a book of all individual entrepreneurs, even those who use simplified tax system (USN). It is called KO-4. “Cash Register” (KKM, KKT) is a device installed so that you can receive cash from your customers. These devices can be installed as many as you need, but for each of them you need to draw up individual reporting. The tax may ask if the IP keeps a cash register?
The “cash desk” of an organization is the aggregate community of all monetary transactions (issuance, storage, reception). It includes the entire amount of revenue that is received, including cash registers. From it they carry out all the cash expenses that are necessary for the implementation of the organization. Hand over money to collectors for subsequent transfer to the bank. The cash desk can be a separate room, a safe in the room or even a drawer for the desktop. The entire list of cash register operations is accompanied by the execution of cash documents, which is exactly what they mean when they talk about compliance with cash discipline. This refers to the set of rules necessary for the implementation of operations that accompany the reception, issuance and preservation of cash. So, how to keep cash register for entrepreneurs?
What is cash discipline?
Firstly, it concerns the execution of documents at the cash desk, which reflect the movement of money. Of course, it is also important to comply with the cash desk limit (the maximum possible amount of money that is allowed for storage at the end of the day). Follow the rules for issuing money under the report. In addition, the restriction of settlements made with cash between participants in entrepreneurial activity under one agreement with an amount not exceeding 100 thousand rubles.
Cash desk
It is important to understand how to maintain a cash register.
The obligation to follow cash discipline does not depend on the availability of a cash register or on which tax system you have chosen. You can not use the cash register in the calculations, writing out sales receipts, but the rules of cash discipline must be strictly observed. Actually, the order here is this - there is a movement of money, which means that cash discipline should be on top. From mid-2014 to the present, there is a procedure in which the management of cash registers is called simplified. To the greatest extent, these changes affected IP and their employees.Now the individual entrepreneur may not keep the cash register on a par with the LLC and, in addition, may not draw up documents at the cash register (PKO, RKO, cash book).
Entrepreneurs only need to confirm the payment of wages using payroll and payroll. Also, according to the simplification, individual entrepreneurs and small enterprises (the number of employees does not exceed one hundred people, and the revenue is less than 800 million rubles per year), it is not necessary to establish a cash money limit. All cash management rules are established by the instructions of the Bank of the Russian Federation (Ordinance No. 3210-U dated March 11, 2014 and No. 3073-U dated October 7, 2013).
How to keep cash desk and documents on it?
Cash desk documents
The entire set of cash desk operations is carried out by an authorized employee (usually a cashier), in his absence these functions are performed by the head. If there are several cashiers, then the senior cashier is appointed. Documents at the cash desk are formed by the chief accountant or other appointed official with whom an accounting agreement has been concluded. Cash operations are executed with the following documents: cash receipt order, which is filled in case of each receipt of money. If the money is drawn up with a cash register or with the help of a BSO, it is not forbidden to draw up a receipt order for the total amount of cash accepted per shift. When money is issued from the cash register, they draw up this procedure by writing out an expense order. When a cashier receives a warrant (for example, from an employee who goes to buy paper), he must make sure that the account warrant has a visa for the chief accountant or manager, and also verify the identity of the employee.
Data on all receipts and expenditure orders are recorded in the cash book (in the form of KO-4). At the end of the business day, the data on the cash book is reconciled with the data of the issued orders and the amount of cash balance at the cash desk is determined. This is the duty of the cashier. He must know how to keep the cash register correctly.
If during the working day there were no cash transactions, then there are no entries in the cash book. The accounting book (in the form of KO-5) is filled out only in those cases when not one cashier works in the organization, but several. Entries in the book are made during work at the moment when cash is transferred from the senior cashier to the cashier, which is confirmed by their signature. For the issuance of salaries, scholarships and other payments, payroll and payroll statements are drawn up. Filling in cash documents is possible in documentary form or in electronic form. Documents on paper are executed by hand or on a computer and signed with personal signatures. A document in electronic form drawn up using a computer must provide protection against unauthorized access, in addition, they are signed with electronic signatures. It should be reminded that such types of accounting documents as: KUDIR, BSO Accounting Book, reports and magazines of cashiers-operationists are not classified as cash discipline.
Does an IP cash register? This question interests many.
Cash book
The beginning of the cash book corresponds to the beginning of the calendar year. It is conducted in the form of a magazine consisting of fifty (or one hundred) pages, indicating the expiration date on the title. In a situation where the book ends before the calendar year ends, another book is opened, in which records continue to be kept in chronological order. On this instance, the date of the beginning of its maintenance and the end date are also indicated. This organization of reference makes it possible to establish the sequence of cash books. According to previous instructions, it was necessary to number, flash all the sheets and affix the signature of the person in charge and seal. Individual entrepreneurs are obliged to keep cash if they have a cash register.
According to the new instructions of the central bank that are currently in force, these requirements are canceled. An individual entrepreneur has the right not to determine the cash limit.If an entrepreneur draws up a cash book, then when issuing receipts and expenditures, he draws up the proceeds to the cash register using one receipt warrant issued for the total amount of documents drawn up for a working day. In an organization, keeping a book is the duty of the cashier; he also accepts money and makes entries in the journal. At the end of the working day, the cashier transfers the balance of cash and all primary documents to the accountant, who signs this sheet in the journal (the head can do this in the absence of the accountant). An individual entrepreneur usually conducts this procedure personally.
The method of forming a cash book in electronic form is also allowed. There are two possibilities: a cash book is drawn up electronically, and then transferred to paper. If you use the second option, then the cash book is kept completely in electronic form, using an electronic digital signature. In the first case, this procedure does not have significant differences from the classical method. How to maintain cash bookkeeping? About it further.
The second option for registering a cash book involves the following actions:
- In order to protect the cash book information from access by third parties, a password is set.
- Be sure to use a backup drive or service information is stored on the server.
- An electronic signature to the cash book is issued in accordance with Law No. 63-FZ of April 6, 2011.
After the responsible person has signed the book, corrections cannot be made. If the above conditions are met, the electronic cash book is equivalent to the paper version and does not require printing.
How to keep cash in 1C 8.3?
A cash book can be maintained both as well as in a computer program. In “1C Accounting 8.3” the cash book was implemented as a report. An accountant or a cashier should not make separate entries for her, especially double ones. It is enough to make the entry of primary documents for the receipt and issuance of cash. A cash book will be automatically generated based on them.
Residual cash limit
The limit on the cash register balance is the maximum allowable amount of money, the storage of which is allowed at the organization’s cash desk at the end of the day. All cash received in excess of a certain limit must be transferred to the bank. This rule may be violated on days when salaries and scholarships are issued, as well as on weekends (if cash transactions were performed). The procedure for establishing a cash limit should be taken very carefully. If the limit is not set, then it will be considered equal to zero, which means that any amount at the cash desk at the end of the business day is considered to exceed the cash limit. How to keep cash register SP, you can specify in the tax.
Existence of cash at the cash desk above the established amount is a gross violation of cash discipline, for which a fine is imposed. The cash limit is set by the head by order of his signature. An order may determine the period for which this limit is valid or not, in the latter case, the amount of the limit will be valid until a new order is issued. We remind you that from 01. 06. 2014, individual entrepreneurs and small enterprises do not need to set a cash limit. In order to cancel it, it is enough to print the corresponding order. The order is based on the instructions of the Bank of the Russian Federation dated 11.03. 2014 No. 3210-U and must necessarily contain the following definition: “Keep cash at the checkout without setting a limit on the balance at the checkout”.
Do I need to keep cash desk SP?
Cash withdrawal for report
Reporting money refers to the amounts that are given to accountable employees for travel or hospitality expenses and huzhuda. Issue money for the report only on the basis of the application of the employee. The application should reflect the following data: the size of the amount, the purpose of issuance and the period after which the employee must report.The application is written in any form and must be signed by the head. If an employee spent personal funds, then he will be compensated for it, also upon application. As a rule, money for a report is not given out to employees who have not reported on previous advances. An employee shall submit an advance report with the attachment of a cash or sales receipt no later than three days later. If this is not done, then the funds issued to the employee will not be credited to expenses.
How to keep cash in 1C few know.
Cash Limitations
Another important rule of cash discipline is the observance of the limit on the volume of cash transactions between participants in entrepreneurial activity (IP and LLC) under one agreement in the amount of less than 100 thousand rubles. For settlements with individuals, this restriction does not apply. Also, this provision does not need to be observed when paying employees salaries, social benefits and accountable amounts (the exception is when the accountable employee makes a transaction on behalf of the power of attorney). When conducting cash settlements, you need to pay attention to the following point: cash proceeds cannot be used to repay loans, pay dividends and pay rent.
Personal needs
All that is earned by the organization belongs to it. In connection with this provision, even if there is only one sole founder in an LLC, it still cannot dispose of the LLC’s funds at will. It is forbidden for founders to take cash from the cash desk in accordance with their personal needs. But individual entrepreneurs, unlike LLCs, are not limited in this way. They can manage their money at any time. The amounts that an individual entrepreneur has the right to spend in accordance with his personal needs are not limited by law (the only requirement is that the entrepreneur must pay taxes and insurance contributions on time). In this regard, it should be noted that if an individual entrepreneur has not issued an order to cancel the maintenance of cash desk documentation, then when receiving cash from the cash desk, he must issue an expense order with a note that the funds were issued for their own needs.
Tax Inspections
Until 2012, banks were monitored for compliance with cash desk rules (how to keep records, easy to figure out) Now this function is assigned to the employees of the Federal Tax Service. They carry out field checks and can check, for example, how cash is recorded. Or to control the process of printing reports that contain fiscal memory CCP and fiscal memory drives. In addition, they can request all the documents used to process cash transactions (PKO and RKO, cash book, accounting for cash register, etc.).
Also, tax officials carefully monitor the issuance of cash receipts (strict reporting forms). For the fact that the company or individual entrepreneur does not comply with the rules of cash desk and violates the sequence of work with cash, a fine is provided for in article 15.1 of the Code of Administrative Offenses of the Russian Federation: for individual entrepreneurs and responsible employees of the organization - from 4,000 to 5,000 rubles; for legal entities - from 40,000 to 50,000 rubles.
We figured out if the IP should keep the cash register.