Instructions

When opening a current account, a company is set a cash balance limit. The bank has the right to control the established limit, checking whether it has been exceeded. The balance limit is calculated based on the company's previous business quarter. If the company plans to increase its revenue, the limit can be recalculated upward. If a company does not provide the bank with information on turnover to calculate the cash balance limit, it may face a fine, since all revenue received will be considered above the limit.

Amounts that exceed the established limit must be deposited with the bank. To do this, you need to create an advertisement for a cash contribution. This document is filled out by the employee of the enterprise who submits the revenue, or a bank representative. Most commercial banks provide this service. An announcement for a cash contribution consists of three parts: the announcement itself, the receipt and the order. The receipt is issued to the company employee and attached to the cash receipt to confirm the transaction.

Delivery of proceeds to the bank can be carried out using collection. This method has undeniable advantages. By using collection services, a company does not risk anything, because it does not have to deliver large sums to the bank on its own. And if the company has a collection agreement with the bank, then the latter will be partially responsible for the cash balance limit. The company will be able to avoid fines if the cash removal does not occur due to the fault of the collectors.

When transferring funds with collectors, the accountant fills out a transmittal sheet, one copy of which remains with the company, the other is transferred to the bank. After funds are credited to the account, the bank sends a memorial order to the company’s accountant confirming the transaction. The only disadvantage associated with collection services is the occurrence of additional costs for the company.

Video on the topic

Sources:

• What cash rules can companies forget about and what should they be aware of?

The delivery of cash to the bank is regulated by the relevant legislative framework. In particular, the Procedure for conducting cash transactions and the Resolution of the State Statistics Committee. To deposit cash, a cash settlement order (SCO) is issued, which certifies the fact that money has been deposited from the cash desk to the bank.

You will need

• - cash settlement order;
• - money;
• - announcement for cash contribution;
• - receipt;
• - Bank statement.

Instructions

Cash that an organization has as a result of its economic activity, according to the so-called cash discipline, must be capitalized in the cash register and deposited in the bank into its current account by the end of the working day. Only private entrepreneurs are exempt from depositing cash into the bank.

To deposit cash at the bank you will need a settlement account. Its form N KO-2 is approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88. The RKO is written out in one copy by an accounting employee, and then certified by the signature of the chief accountant and the head of the enterprise.

Cash is deposited by the cashier or an authorized representative. You can also use the services of collectors by concluding a collection service agreement with the bank. But this service is sufficient, so people usually resort to it, and small ones, as a rule, spend money on their own.

In RKO, in the “issue” line, the last name, first name and patronymic of the person to whom the money is issued to be deposited in the bank are indicated. In the line “basis” - the content of the financial transaction. As a rule, this is the delivery of money to the bank from proceeds and sales of goods and services.

The cash settlement order must be registered in the journal of receipts and expenses cash documents according to form N KO-3.

How to reflect in accounting the delivery of cash from the company's cash desk to the bank? Write correspondence accounts. How to fill out the “To”, “Base” and “Attachment” columns of an expense cash order?

Debit 57 Credit 50

- funds are deposited in the bank.

Debit 51 Credit 57

– money has been credited to the current account.

In the “To” line, indicate your full name. General Director In the line “Base” write “surrender” cash for crediting to the current account." There is no need to indicate anything in the “Application” line, because in the “Appendix” line, you must indicate the attached primary and other documents, indicating their numbers and dates of preparation (invoices, applications for the issuance of money, etc.).

The rationale for this position is given below in the recommendation.« Glavbukh systems»

Accounting: delivery of proceeds to the bank

When transferring money to the bank, you need to make a posting in accounting:

Debit 57 Credit 50

When money is credited to the current account, the following entry is made:

Debit 51 Credit 57

When handing over money to collectors, you need to make the following entries in accounting:

Debit 57 Credit 50
- funds are deposited in the bank.

When money is credited to the current account, the following entry is made:

Debit 51 Credit 57
– money has been credited to the current account.

This procedure is provided for in the Instructions for the chart of accounts (accounts , , ).

Account cash warrant

Issue cash from the cash register using a cash receipt order in form No. KO-2 (clause 1.8 of Bank of Russia Regulations dated October 12, 2011 No. 373-P). This document is drawn up in one copy.

If money is given to an employee on account, then issue a cash order on the basis of his written application drawn up in any form. Accept the application only if it contains the manager’s handwritten inscription: about the amount of cash issued on account; about the period for which cash is issued; his signature; date of.

The expense cash order is signed by the head of the organization (entrepreneur), as well as the chief accountant or accountant, and in their absence - by the head (entrepreneur), cashier. In the case of conducting cash transactions and drawing up cash documents by the manager (entrepreneur), the cash receipt order is signed by him.

If money is issued by power of attorney, then check the correspondence of the recipient's last name, first name, and patronymic indicated in the cash order with the principal's last name, first name, and patronymic indicated in the power of attorney, as well as the correspondence of the last name, first name, and patronymic of the trustee indicated in the power of attorney and cash order. and the data of the document proving his identity, the data of the document presented by him.

Attach the power of attorney to receive money to the cash receipt. If the power of attorney is issued for several payments or to receive money from different organizations (entrepreneurs), then attach a copy of it to the cash receipt order. Certify a copy of the power of attorney in the manner established by the manager (entrepreneur). The original power of attorney (if any) is kept by the cashier and is attached to the cash receipt at the last cash disbursement.

Bembeeva Marina,

expert of the Glavbukh System

Cash amounts are deposited:

• - to the bank’s day or evening cash desk;
• - collectors;
• - to the general cash desk of the company for subsequent delivery to the bank;
• - by mail for transfer to the bank.

You can deliver money to the bank's cash desk either yourself or through collectors. In the first option, everything happens as usual: a cash settlement is issued, an announcement for a cash deposit is filled out, and the cashier takes the money to the bank, in return receiving a receipt from the bank’s cash desk. It is necessary to dwell on the second option in more detail.

Cash collectors or employees of the Russian Collection Association (Rosinkas) can transport cash to the bank. In any case, the company must enter into an agreement. It indicates the address of the enterprise, the time of arrival of collectors and the cost of services. The latter is usually expressed as a percentage of the amount collected. Having signed the contract, the company orders a seal and purchases lead seals. The seal must be engraved with a number and its abbreviated name or brand name. For each operating cash desk The company needs to make its own ice cream.

Two copies of samples of the impression of each seal that will be used to seal bags are sent to the collection service. The collection manager certifies the samples by applying the bank seal to the twine below the company seal. One copy of certified samples is returned. They will be presented to cash collectors by department cashiers when handing over bags of money.

Having prepared the money, the cashier prepares the transmittal sheet in triplicate. The first is put into the bag, the second is handed over to the collector, on the third the collector puts his signature and the seal of the collection department and this copy remains with the cashier.

Typically, a minimum of two bags are provided at each collection point so that money can be packed in advance.

The arriving collector presents the cashier with an official ID, a power of attorney to receive valuables, an appearance card and an empty bag. On the appearance card, the cashier notes the amount of cash (in numbers and in words), which must coincide with that indicated on the forwarding slip, the date and number of the bag, and shows the collector a sample of the seal imprint.

The collector checks the records. Only cashiers can fill out the appearance card. You cannot erase it or cover it up with a “stroke” - the erroneous entry is crossed out, a new one is made in the free field and signed. If you notice that the bag is torn or the documents are filled out incorrectly, the shipment must be stopped. In the presence of the collector, it is allowed to eliminate only such errors and defects that will not disrupt his schedule. In other cases, you will have to wait for a second check-in at a time convenient for the collectors. This is indicated on the appearance card. Based on the third copy of the transmittal sheet with the signature and seal of the collector, an expense cash order is filled out and cash book. Payment for collection services is usually debited from the company's account without acceptance at the beginning of the month following the settlement month.

When a company hands over money to a bank for crediting to a current account through collectors, when accepting cash, they do not put their signatures on the cash settlement order (CSO). What if the organization does not use the services of collection services and the cash is taken to the bank by one of its employees? In such a situation, how to issue a cash settlement when issuing money from the cash register? Should there be the full name, passport details and signature of this employee? Different organizations approach this issue differently. Let's look at commonly used methods and decide which ones can be used and which ones are undesirable.

Method 1. Incorrect and dangerous: in RKO there is no mention at all of the individual who takes the money

With this method, the “Issue” line remains empty or the name is indicated in it credit organization. In the line “Base” they write: “For crediting to a current account in such and such a bank.” Upon the employee’s return to the cash register, pin the bank receipt to the announcement for the cash contribution and indicate its details in the “Appendix” line.

Typically, accountants explain this approach by indicating in the order the posting “Debit 51 – Credit 50”. In their opinion, it does not imply the preparation of cash settlements for an individual. That is, accountants believe that the money under such an order is issued immediately to the bank, and the recipient’s signature is replaced by the attached receipt of the credit institution.

This method is incorrect, since the following rules for drawing up cash settlements and issuing money from the cash register are violated.

Firstly, the RKO must indicate the full name. and passport details of the person to whom the money was issued, as well as his signature. This requirement is not only clause 4.2 of the Regulations on the procedure for conducting cash transactions (approved by the Central Bank of the Russian Federation dated October 12, 2011 No. 373-P, hereinafter referred to as the Regulations), but also clause 2 of Art. 9 Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”. After all, this order is a primary document.

Secondly, the cashier does not have the right to issue money until the recipient signs and writes the amount in words (clause 4.3 of the Regulations).

Thirdly, the cash settlement must be fully completed (including all attachments) already at the time of issuing money from the cash register (clause 4.2 of the Regulations, clause 3 of Article 9 of Law No. 402-FZ). This means that the bank receipt details in the “Attachment” line in the order cannot serve as a substitute for the recipient’s signature. After all, the receipt appears later - when the bank accepts the funds.

Let us explain why the described method is dangerous.

If all or part of the money does not reach the bank for some reason, the cashier becomes suspicious. After all, the employee may claim that he received less from the cashier than indicated in the cash register, or did not receive anything at all (anything can happen). In such a situation, the cashier will have nothing to prove otherwise, since no one signed for the receipt of cash from the cash register.

Abuse can also occur on the part of the cashier himself, who will compile cash settlements for an amount greater than he gave to the employee.

This method is safe only in one case - if the cashier himself brings the money to the bank. Then, with the help of cash register services, it is not really the operation of issuing money from the cash register to the employee that is formalized, but the operation of depositing money with the bank for crediting to the current account.

If there are several cashiers, then the transfer of money from the senior cashier to the one who takes the money to the bank is recorded by an entry in the accounting book in form No. KO-5.

Method 2. Incorrect, but harmless: the employee who must hand over money from the cash register to the bank is given it on account

Upon returning from the credit institution, the employee draws up an advance report (AO) and attaches to it as a supporting document a receipt for the announcement for a cash contribution (it contains the full name of the person from whom the money was received).

In RKO, the entry “Debit 71 – Credit 50” is indicated, and on the date of crediting money to the account, the entry “Debit 51 – Credit 71” is made.

Accountants who use this method use the following arguments.

If an employee is given money from the cash register to transfer to someone, then he is obliged to report on it. And how to do it? There is a familiar method - AO, which assumes that cash was previously issued on account.

However, this approach is incorrect. Accountable money is given to employees only for expenses - that is, for settlements with third parties for goods (work, services) purchased for the company (clause 4.1 of the Regulations). And when you deposit cash at the bank, the money is not spent. They remain with the organization, simply changing their location from the cash register to the current account.

Therefore, the argument that the employee is accountable for any amount received from the cash register (except for salary and other payments to the employee himself) is incorrect.

At the same time, the method is harmless. There is no penalty for erroneously registering issued money as being under report. The fact of transfer of a certain amount from the cash register to the employee is recorded. And if something happens to the cash on the way to the bank, this employee will be the one to deal with it.

Method 3. Preferred: the cash register has the employee’s data and signature without formalizing the issuance of money on account

The organization must have a person specifically authorized to deposit money with the bank. It is appointed by order of the head.

Now about the wiring that needs to be installed in the RKO. Depending on the circumstances, there are two options.

1) Debit 51 – Credit 50. The entry is acceptable if there is confidence that the bank will accept the money on the same day. Reception date – the date on the receipt for the announcement for a cash contribution. The basis for the posting is cash settlement and a receipt from a credit institution.

2) If there is a possibility that the employee will deposit the money in the bank only the next day (for example, he visits several sales points owned by the company in the evening and may not make it to the bank before it closes), then it is better to make the posting “Debit 57 – Credit 50”. And when the money is deposited in the bank: “Debit 51 – Credit 57.”

This option is also good because the bank, when accepting cash, can detect counterfeit bills and then the entry “Debit 51 - Credit 50” indicated in the cash receipt order when issuing money will turn out to be for the wrong amount.

In conclusion, the author draws attention to how the “consumables” should be drawn up for depositing money into the bank from an individual entrepreneur. If he himself conducts cash transactions and transfers cash to the bank, then an “impersonal” cash register service is also suitable, that is, method 1. And if one of these is done by his employee, you need to record the transfer of money between him and the businessman, that is, use method 3.

ARTICLE Martynyuk N.A., tax expert

“How to draw up cash settlements for cash deposits to the bank by an employee”

"The Main Book" No. 14 2013