Any economic activity, whether it is the performance of work or the performance of various household services for the population and other enterprises, can be paid for in different ways, including in cash. This can be, for example, repair services for household appliances, hairdressing services, computer services and the like. To check the accounting of monetary assets, the legal administrative regulation is used, which provides for the procedure for supervisory control over the completeness and accuracy of accounting for cash receipts from the population and non-cash monetary assets through payment cards.
Cash discipline provides for production control measures carried out at certain time intervals. The order of operations (reception and expense, storage of funds at the cash desk) is regulated by acts of the Central Bank of the Russian Federation. In small organizations, cash work is usually carried out by an accountant who combines the duties of a cashier, simultaneously with his main work. With an employee who performs the functions of a cashier, a contract of liability is necessarily concluded. This is due to the fact that it bears material responsibility for ensuring the safety of money.
At the beginning of each reporting year, any enterprise updates the following basic orders. This is an order to approve the accounting policy for the current year, an order and a staffing table indicating the general payroll of the organization and separate salaries for posts, an order on cash discipline and functional duties of cashiers. All these orders are first transferred to the cashiers for review, then to the accounting department of the enterprise for accounting. Moreover, cashiers working with cash proceeds get acquainted with these documents for personal signature.
Cash discipline provides for cash transactions in strictly designated premises - isolated cash desks equipped with metal safes and a fireproof door. In accordance with the instructions and the procedure for conducting cash transactions approved by the Central Bank, an executive order is issued to establish a limit on the cash balance at the end of the working day. The performance of the functions of a cashier may be assigned to an individual or an accountant who is not related by the nature of his main activity to payroll, or directly to the director of the enterprise. In this case, a separate order is made to entrust the functional responsibilities associated with conducting cash transactions to a specific person with a mandatory wording. For example, due to the absence in the staff list of a unit of a cashier’s position, I assign the duties of the cashier to myself (the director).
Work (services) for cash have the maximum size of such settlements between two legal entities, or between an LLC and an individual entrepreneur (IP), or between two IPs. This limit, according to the instructions of the Central Bank of the Russian Federation, is set in the amount of one hundred thousand rubles. All settlements on one transaction in excess of the specified amount must be made in non-cash form.
Cash discipline also provides for cash payments for services or work performed using cash registers included in the state. CCP registry.
Inspection of cash discipline by the tax inspection can be carried out in the order of a scheduled or unscheduled inspection. At the same time, in order to verify settlements with the cash register, the inspecting authorities first examine all available documents that are interconnected with the purchase and registration of the cash register, and its entry into force. The cashier’s daily journal is carefully studied for all the days of the period being checked, all acts of returning money to customers are raised, prints of z-reports from the fiscal memory of CCP are studied, control data on paper and its electronic counterparts are checked. Receipts and expense orders, advance reports, cash books and KKM counters are checked. The data obtained are compared with the amount of revenue reflected in the tax reports of the enterprise to determine the tax base.
At any enterprise, cash discipline involves the use of accounting forms of a certain pattern for conducting cash transactions. These can be cash books registered by the state tax inspectorate, intended for receiving cash. It can be checks with cash register. When issuing salaries or travel cash, expense type orders or expense sheets are used. Upon receipt of cash from credit banking institutions or upon receipt of cash proceeds directly from the client, credit orders are applied. All incoming and outgoing documents have the required details: name of the company, date, reason for receiving or issuing, to whom (full name) and how much (in words and numbers). The cash documents do not provide for any corrections. All orders or statements must be executed clearly, without blots. In case of issuing money to a person who is not able to receive it from the cash desk personally, it is possible to issue money to his attorney by notarized power of attorney, which contains the passport data of this person, the validity period of this power of attorney and the types of income to be received under this document.