1c accounting
1C: Salaries and personnel management

The dream of almost every manager is to find a reliable accountant, thanks to whom you don’t have to delve into accounting. But it is impossible not to control the activities of an accountant at all. As one of the key figures of the company, an accountant can cause significant damage to its business reputation - both in the eyes of partners and in the eyes of regulatory authorities. Tatyana Zolotykh, head of the company 1C-PraToN, told the portal site about how to use fairly simple tools to monitor the state of affairs of the accounting department on an ongoing basis.

Trust - and verify

In many companies, the work of ordinary personnel is monitored more carefully than the work of an accountant. But he is one of the key figures in any organization. And the presence or absence of claims from regulatory authorities and business partners depends on its work.

You can check managers, storekeepers, suppliers, and any other employee almost immediately after hiring. The opportunity to evaluate an accountant’s activities does not always arise immediately.

Outwardly, it may be that the documents are in order, the reports have been submitted, the taxes have been paid. But then it turns out that they paid the wrong taxes or with the wrong details, and they filed the wrong reports or didn’t submit them at all.

An audit helps to identify emerging or long-standing problems in this area. But the director or owner is not always ready to order it. In such cases, they are guided by the following logic: “If there are no big problems in my accounting department, it turns out that the money on the audit will be wasted. Why do I need an audit if I have a competent chief accountant to whom I pay normal money?” As a result, no audit is carried out, and serious problems continue to remain invisible for the time being.

The main reason for emergency and crisis situations in a company’s accounting department is the director’s unconditional trust in his accountant.

The reasons for this unconditional trust are given as follows: “Our accountant is such a nice woman - she cannot deceive,” “The accountant is a true professional, and will give odds to any auditor.” But if this confidence is based, for example, on the recommendations of friends, there are risks of a biased and incorrect assessment.

Sometimes a manager believes that he is in the know about accounting matters. As a rule, he keeps records of income and expenses separate from the accounting department, and he himself signs each payment at the client bank. At the same time, the accountant not only manages the company’s document flow on transactions, but also calculates taxes and salaries, and performs other accounting functions. With this scheme, two information spaces, directors and accountants, are separated. And the director may have no idea at all what is actually happening in the accounting department.

In order to effectively control the work of an accountant, the 1C: Accounting program provides the manager with fairly simple tools. Having mastered them, you can get an objective picture of the effectiveness or ineffectiveness of an accountant.

Seven simple ways to control your accounting department

I. Check the status of settlements with counterparties

This will ensure that the accountant fully records receipts, expenses and payments. Their reflections in the accounting of business transactions are also checked. With high-quality work by an accountant, all payments must be made, as well as all necessary documents for the receipt of goods, works and services.

The manager is recommended to monitor the debt of counterparties once a month. To do this, in the 1C: Accounting program in the “manager” section, it is enough to generate a report on the debt of buyers and suppliers. The program shows what was in mutual settlements at the beginning and end of the period when the debt decreased or increased. Advances – spent and unpaid – are also taken into account. For individual transactions, you can selectively check the documents to make sure that they are in order. Identified deficiencies will serve as a signal for a more detailed verification of documents.

The manager should pay special attention to old debts, as well as to “strange” counterparties. “Old” debts include those for which there was no movement during the entire reporting period. The older the debt, the more difficult it is to claim it. It is also possible that there is no longer a debt, but no documents have been submitted for it.

1C: Accounting also has a mechanism for checking counterparties. It allows you to find out what state the counterparty is in and whether its checkpoint is valid. If the checkpoint is no longer relevant, then the company may be in liquidation. This information comes directly from the tax office portal.

The program highlights documents that raise concerns regarding the counterparty in red. This means that the counterparty is either in the process of reorganization, or has some details filled out incorrectly, or is no longer listed in the tax inspectorate registers.

If a company has payments to a non-existent counterparty, then when filing a VAT return, the tax office will send a request to verify these payments. And in the future this may result in penalties.

II. Check the movement of money in your current account

The director needs to make sure that there are no “unauthorized” payments. Nowadays, managers are very careful about the first signature key. But there is still a practice when the manager, wanting to free up his time, transfers the key directly to the accountant. In this case, the accountant may send payments through the wrong channel.

Sometimes an accountant says that he needs a key to prepare payments. Now the bank has a “technical” key. It allows you to prepare a payment, view statements and upload them to 1C. But without the director’s signature, the program will not send any payment. This way, you can stop dubious or unclear payments.

Case from experience. The accountant voluntarily transferred the amount to herself from the company's current account, having the right of first signature in her hands. She explained this by saying that her manager does not value her and pays her little. And she decided to give herself a bonus in order to “restore justice.”

At the end of the reporting period, you need to check the current account balance in the 1C: Accounting program. Now the tax authorities have the right to directly request movement on current accounts from the bank. And for the bank’s failure to submit certificates of the availability of bank accounts and (or) cash balances in the accounts, statements of transactions on the accounts to the tax authority in accordance with paragraph 2 of Article 86 of the Tax Code of the Russian Federation, the bank is subject to special liability. Therefore, it is important that all key indicators that are sent to external regulatory authorities converge.

Receipts that were not expected may also be of interest to the manager. They do not always need to be rejoiced, and their origin should be clarified with an accountant. It may be that the accountant, at the request of some other organization, accepted non-cash money from it. Next, he withdraws these funds in cash from the bank, takes his reward and transfers the remaining amount to its destination (most often returns it back to a third-party organization).

But the withdrawn cash must also be passed through the cash register. If relatively small funds can be written off for business or travel expenses, then it is more difficult to write off a more or less large amount.

III.Check the cash register

Staff often handle cash very loosely. They can be spent here and now, and supporting documents can be submitted tomorrow or never. If some employees have access to the cash register, they are able to “borrow” money and not return it. In addition, it is precisely in this “area” that tax inspection inspections most often occur (the so-called “cash discipline check”). And fines for violating the rules are severe - starting at 40,000 rubles.

To check the cash register, you need to request a cash book from your accountant. He should keep it in printed form. And there should be no minus at the box office under any circumstances.

The director of an enterprise is sometimes told that “in modern accounting everything is possible,” including a negative cash balance. The balance may be negative because the counterparty did not pay on time or the employee did not report for some amounts. But there can be no minus at the box office. Otherwise, it means that more money was spent than was available.

One of the most common traps into which chief accountants drive an organization is the lack of loan agreements. When a cash gap occurs, the owner usually contributes his personal funds. The accountant comes in, sends them to the current account and uses them for their intended purpose. In these cases, it is necessary to draw up a loan agreement, otherwise its absence may be revealed at the most inopportune moment.

Retail proceeds from the cash register cannot be used to repay the debt. According to the instructions, this money must first go to the company’s current account. And then, having registered them as a targeted expense for repaying the loan, you can withdraw this money or transfer it to a card. For violating this order, you can receive a fine from regulatory authorities.

If money was issued “on account”, there must be advance reports. This is a fairly complex document that requires accounting knowledge. But the manager can always check whether he signed these reports or not. It’s also easy to see what receipts and expenses are included there. One of the accountants, for example, attached to the report receipts for manicures and gasoline for a personal car. To the director’s question, the accountant said: “Well, I go to work!” The director was surprised when he learned that this expense item had been included in his company's activities for a year and a half.

Many enterprises are moving away from the cash register and transferring all payments to non-cash form. This is a promising and convenient form when an employee receives any money (salary or “on account”) on the card. Staff can use corporate account cards to spend corporate money. In this case, you will not have to control the circulation of cash at all.

IV.Check the warehouse

The warehouse is checked not by the actual availability of goods there, but by accounting. The turnover can be left to the accountant, but the balances of goods and materials should be checked. The results obtained will also be reflected in the balance sheet, which is then sent to the tax authorities.

The most important “signal” – negative balances – can be checked with a convenient report. In “1C: Accounting” in the “Warehouse” section there is a report “Control of negative balances”. If you create it for a certain period, you can avoid situations in which the goods are sold, but not capitalized by the accounting department. Otherwise, this will lead to overestimation of taxes: the amount of expenses spent on the purchase of goods will not be deducted from the tax base.

The remaining warehouse balances can be checked using the balance sheet. You can see the following points in it.

Materials are purchased but not written off. This happens when documents from the supplier are transferred to the accounting department. But the accountant does not post an invoice, according to which these purchases are expensed and reduce taxable profit by this amount.

Goods are purchased, but written off not as they are, but as they should be.. That is, not the entire expense or the entire receipt is “posted.” In this case, at the end of the period there are balances that are not secured by the physical presence of the goods in the warehouse. During a tax audit, the company will not be able to present the goods that are listed in the reports.

V. Check tax calculations

It often happens that a certificate from the tax office, which is used to reconcile mutual settlements, does not correspond to the data reflected in the accounting records. Accounting data is submitted to regulatory authorities at the end of the year, and they will still notice this discrepancy.

It happens that there is either a debt or an overpayment on taxes. The accountant, not wanting to deal with the previous payment history, calculates taxes in the current period without taking into account overpayments or debts from previous periods. A discrepancy arises, which grows and accumulates over time. As a result, it turns into a requirement from the tax office.

It is not difficult to control this situation - you need to check the balance at the end of the period in the balance sheet. This amount must match the payment, which does not always happen.

There is one more feature of working with the tax office. The more time passes from the moment of overpayment of a particular tax, the less willing the tax office is to reimburse the overpayment. If the overpayment occurred earlier than 3 years ago, it is almost impossible to return it. But if there is a tax debt of any period, the tax office will demand it

The amounts in the tax requirements should be checked against the payment slip that is signed by the bank. This amount must match your tax return. All declarations contain the line “amount of tax paid for the current period.” And this balance must match the declaration if the company does not have any overpayments or debts. If there are discrepancies, this is a reason to ask the accountant about overpayments or debts.

Case from experience. LLC operates on a general taxation system. The director liked that the accountant always “competently” calculates the amount of taxes, and the amount she provides is fully consistent with his expectations. In practice it happened like this. The accountant calculated taxes for a given period, brought the calculation to the director, who asked to “make” a different amount there. The accountant corrected the calculation and brought a report with the desired result.

When 1C:BukhService launched a promotion for a free express audit, the client ordered this service. As a result, it turned out that the OKVED data of the five largest suppliers did not correspond to the cost items recorded by the accountant. The director knew nothing about these “suppliers”. One of the counterparties was completely liquidated. It turned out that the “required” amount of tax was “adjusted” by the accountant due to gross errors in accounting.

VI. Check legal compliance

To check them, you need to know them. But mastering all the legislative subtleties is difficult even for a lawyer. And here the 1C: Accounting program itself comes to the rescue. You only need to click two buttons for the program to check compliance with legal regulations.

Technical errors can be seen using an express check in the “Reports” section. She controls the general state of affairs from the point of view of legislation for each area of accounting: accounting, cash register, and maintaining a book of purchases and sales.

If there are accounts with negative balances that should not exist by law, the program will report this. It will show in what period, for what account and where exactly the negative balance was formed.

The program also checks for the absence of negative cash balances. It will tell you which days there are errors and by what amount. It will also signal a violation of limits on cash settlements with counterparties: with whom and for what amount.

The third point that can be checked is the chronological sequence of receipt of incoming and outgoing cash orders. This is also a legal requirement.

VII. Check tax calculations for the current period

In the 1C: Accounting program you can see how much taxes have been accrued, as well as whether all expenses are taken into account when calculating the taxable base and what exactly the accountant forgot to include. Thanks to this, you can understand how careful the accountant is and how interested he is in ensuring that the company does not overpay unnecessary taxes.

All that remains is to check the amount of taxes and compare it with expectations. Without diving into the features and nuances of the tax code, the manager himself can estimate the amount of tax payments with a sufficient degree of accuracy. Using the simplest formula, you can calculate “tax expectations” and compare them with the data provided by the accountant.

In the “Accounting, taxes, reporting” section there is a report for each tax. In a simplified system, this is an analysis of the state of tax accounting. If we are talking about the general system, then the program contains calculations for VAT and income tax. From them you can see the main amounts for key business transactions: receipts, revenue, returns, expenses, etc. After this, the difference between income and expenses becomes visible. This amount (if we are talking about a simplified payment) will be taxed.

You can also check whether the accountant took into account all expenses. The report shows the amount that remained unrecognized when calculating the taxable base. This is the amount of expenses that the accountant forgot to take into account in his tax calculations. In fact, the tax base may be reduced by this amount.

Case from experience. A small enterprise, with an increase in turnover, invited an accountant. He was recommended by friends. Before this, the company did its own accounting in order to save money. With the advent of an accountant, the owner continued to enter the bank into the 1C: Accounting program himself. The manager wrote out the documents. Outwardly, from the point of view of the company's owners, everything looked stable and normal. But when, 10 months later, a demand came from the Federal Tax Service and the account was blocked, it turned out that the accountant submitted zero reports.

She explained this to her manager by saying that her “program fell through.” Because of this, reporting is not generated, and she cannot submit obviously incorrect reports. On the recommendation of an accountant, the director opened another company, and six months later he received the same story with zero declarations. As a result, I had to hire a new accountant and start all over again.

But the main loss was the company's business reputation. When reconciliation of mutual settlements with counterparties was carried out, there was a lot of negativity on the part of suppliers. The company (together with 1C employees) had to spend a lot of effort to restore its reputation.

P.S.

Using the methods described above, you can “take the temperature” in the accounting department of an enterprise. Such diagnostics allow you to understand whether everything is fine, taking into account finances, or whether you need to “call a doctor.” If you suddenly discover some alarming issues and would like to check them more carefully, you can use the services of rescuers from 1C by ordering a free

Now I will show you how to find the cause of a common error in the 1C: Accounting cash book, namely the error " Turnovers according to documents and postings do not match". This error occurs frequently, and it is very easy to correct. Let's first look at what this error actually means in the 1C cash book.

The reason for the error "Turnover of documents and transactions do not match"

Actually, Cash Book 1C has at least two reasons why this error is issued. One of them is not very common and I will point out it later. Now let's look at the most common reason.

Generally speaking, 1C often produces such errors that it is not always possible to determine from their text what exactly the program is asking to correct. Such difficulties are especially common among beginners who do not have any significant experience in accounting in the 1C program. There are many similar “muddy” errors in month closing. But the cash book error indicated in the title is not a complex one at all.

As can be seen from the text of the error, 1C does not like that the amounts of turnover for the accounting register entries and the posted documents are different. The difference may be a million rubles or just one kopeck - there is no difference. Since we are talking about a cash book, “documents” mean incoming and outgoing cash orders. As for postings, all postings counting 50 are taken into account here, which can be not only in PKO and RKO, which many people forget about or don’t know at all. Also, do not forget that the cash book, when displaying an error, also indicates the date on which the discrepancy in turnover between transactions and documents was detected.

Considering all of the above, we can conclude that 1C analyzes the presence of transactions on account 50 and looks for PKO and RKO corresponding to these transactions. And if, for example, there are postings, but there is no document, then an error about a discrepancy in revolutions is issued. It is also possible that both the posting and the document exist, but the amounts in them do not match. The cash book starts swearing, and the user successfully accesses the Internet...

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All this - most common reason errors when creating a cash book. However, there is a second reason. An error similar in text is shown if 1C detects that on some days the cash balance amount was less than zero. The situation is, frankly speaking, unlikely. However, given that 1C Accounting admits carrying out expense transactions, as a result of which the cash balance may become negative, this possibility should not be excluded.

The given second reason for the cash book issuing an error o is not found in all versions of 1C. You can easily check whether this is in your version - create a cash register with an amount exceeding the cash balance, and then create a cash book. If 1C doesn’t swear, it means it doesn’t react to it.

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How to fix this error in cash book

I won’t comment on the negative cash balance here, because everything is already clear here. Let's tackle reason number 1.

To correct the error of discrepancy in turnover, you need to find on the date indicated in the cash book all the documents with transactions for the 50th account and see whether these postings correspond to PKO/RKO; also check that the amounts in the transactions and PKO/RKO are correct and match. If an error occurs for several dates, then check them all.

Let me give you an example. Let's say you have completed a Retail Sales Report. This document itself ALREADY contains a posting to account 50. Thus, if you post a Retail Sales Report, but do not create a cash receipt order corresponding to it, then There will be a posting to the cash register, but there will be no document (i.e. PKO)! In this case rpm by wiring and documents they just won’t match the amount of the entry in the “Report...” for account 50. The cash book will report this.

How to avoid accounting errors

It is worth carefully ensuring that each cash register entry corresponds to the PKO/RKO. There is nothing complicated here.

By the way, I gave above one example of an operation in which the error “Turns according to documents and transactions do not match” appears in the cash book. There are also other cases that are not so obvious. So don't let your guard down!

Consideration of cash book errors is included in the curriculum of the 1C course, which you can familiarize yourself with on the website.

In addition to the fact that from time to time the servicing bank can check compliance with cash discipline (this right is granted to it by law), the head of the enterprise is also recommended to control the company’s cash. Comprehensive cash check Let's assume that you decide to check how your business's cash came in and went out last month. The first thing to do is ask your accountant how many times, when and what amounts of cash he received from the bank, what other sources the cash came from, and what the balance was on hand at the beginning and end of the month. The amounts received by the accountant at the bank can be verified by reviewing the bank statements for the previous month (as noted above, it is advisable that the accountant provide the manager with a copy of the bank statement each day). In this case, you need to pay attention to what amounts of commission for cash services the bank debits from the company’s account upon receipt of each amount. Typically, the amount of cash received and the amount of commission are located side by side on your bank statement. After this, you need to ask the accountant to provide you with a cash receipt order for each amount received from the bank. Moreover, the tear-off counterfoil of the cash receipt order in this case should be stored in a folder with bank documents (namely, with payment orders), since it is a document confirming the fact of debiting funds from the bank account. The receipt order itself is a document confirming the receipt of cash at the cash desk of the enterprise. The stamp on the cash receipt order and on the tear-off spine of the cash receipt order must match. The amounts indicated in the cash receipt order and on the tear-off counterfoil must also be identical and coincide with the corresponding positions in the bank statement and cash book. It is recommended to check that these amounts are written correctly in words. Then you should check the receipt of funds from other sources (if any). Such sources may be: revenue from the sale of goods, works and services for cash, return of unspent accountable amounts, receipt of cash from counterparties to pay off debts, etc. In all cases, you should check the correctness of registration of cash receipt orders, as well as the reflection of the corresponding amounts in the cash book. After you have finished checking the receipt of cash, you need to calculate the total amount of receipt for the month being checked, and then ask the accountant to bring you a statement or journal order for the cash register and check the received amount of receipt with the amount indicated in the statement (magazine order). Next, you can begin to check the expenditure of cash. The document confirming the issuance of cash from the cash desk of an enterprise is only an expense cash order. Some managers, due to lack of knowledge, mistakenly believe that the issuance of cash from a cash register can be confirmed, for example, by a copy of a receipt from a store or a payroll slip. This is a misconception: these documents confirm the fact of spending cash, but not issuing it from the cash register. A separate cash order is issued for the total amount indicated in the payroll; in it, the recipient of the money is an accountant or cashier who will pay money to the employees of the enterprise. So, ask your accountant to bring you all the cash receipts for the time period being audited. If for some reason the accountant cannot do this, know that something is wrong here. An expense cash order must be issued at the time of issuing cash from the enterprise's cash desk. Any deviations from this rule, from the point of view of current legislation, are considered a violation of cash discipline, and for this there are quite severe sanctions that can be imposed not only on accounting employees, but also on the manager, as well as on the enterprise itself. All expense orders must be stacked in chronological order. First of all, you should pay attention to the date of issue of funds indicated in the order: does it correspond to the period being checked. Then look at who is listed as the recipient of funds on the cash receipt order. Is this person an employee of the company? If not, check with your accountant to whom and on what basis the funds were paid under this document. The recipient's passport information must be indicated in the cash receipt order. In principle, if you have the desire and opportunity, you can check them. If you have a good friend in the internal affairs bodies, you can ask him to clarify whether such and such a person is really the owner of such and such a passport; however, no one will officially provide you with such information. If you don’t have the necessary contact, you can try to independently find information about this person or his passport. The amount of funds issued under a cash receipt order must be written in numbers and in words, clearly and legibly. The recipient of the cash must write the amount in words, then put the date the money was received (by the way, pay attention to the date - day, month and year) and sign. One of the most important details of an expense cash order is the purpose of issuing cash from the enterprise’s cash desk. You should compare the recipient of the funds indicated in the document and the purpose for which the funds were issued: it is possible that you will discover interesting facts. For example, it looks quite strange when cash for purchasing RAM for a computer is given to a loader from a warehouse, and money to buy a heavy battery for a truck is given to a charming, fragile girl who works as an office manager in the sales department. In these cases, there is a discrepancy between the recipient of the funds and the purposes for which these funds are issued, so you should ask the accountant in detail what caused this situation. If a certain cash order has raised any questions in your mind, you should invite an accountant and ask him to provide supporting documents for the specified amount. Such documents may include cash receipts or copies of checks, a payroll slip, an advance report for a seconded employee, etc. The amount indicated in each cash receipt order must be reflected in the cash book. When reconciling orders with the cash book, you should also pay attention to the consistency of dates. After you have checked your cash expenditure, you should independently calculate the total amount of expenditure for the month and compare it with that reflected in the statement or cash order journal. Of course, these amounts must match; otherwise, you need to ask the accountant for detailed explanations. At the end of the check, you need to take the amount of cash balance at the beginning of the month, add to it the amount of cash receipts for the month being checked, which you calculated and verified with the accountant earlier, subtract the amount of cash expenditure for the month and check the result with the cash balance at the end of the month being checked (the balance amount can be seen in the cash book, as well as in the statement or cash order journal). If the amounts agree, everything is in order. Otherwise, you should have serious claims against the accountant. By the way, do not forget that in principle there cannot be a negative cash balance in the cash register. It happens that some particularly arrogant accountants try to prove to the director that “in modern accounting everything is possible, including a negative cash balance.” They say the balance is negative because such and such a counterparty did not pay on time or some employee did not report for certain amounts. Remember: completely different accounts are used to record outstanding debts or something similar in accounting, while the cash register reflects solely the presence (or zero balance) of cash. Therefore, you need to get rid of an accountant who is trying to prove to the manager that a negative cash balance is normal as soon as possible.

How to work with the cash register correctly?

Cash order: we check the cash balance. Who is responsible for maintaining the cash book? In what order should I start a work shift at CCP? How to comply with the cash balance limit?

Question: No one can clearly and specifically answer questions about working with an online cash register. I can’t understand how now you can check the cash register balance and what amount should be in it. The cash register reports do not show the balance, receipts and expenses. The cash register is actually reset to zero when closing and there are no funds in it. We always have a balance in the cash register - a small change in the amount of 100,000 rubles, we always issue the salary from the cash register. It turns out they wanted to make a withdrawal from the cash register for an advance, but it says that there is no such amount available (the cash register only has funds for the current day, but naturally more is needed). Cashiers claim that now there is no concept of a cash register, there is only an online cash register (transfer of checks to the Federal Tax Service) and nothing more. In Taxcom’s personal account, you can also see only movement by day, no balances either at the beginning or at the end of the day, and these functions must be configured in the cash register. In this case, you do not need to keep a cash book, but you still need to balance the cash register. There is some kind of chaos in cash accounting. If earlier inspectors could remove cash balances and identify surpluses (which was very fraught) or shortages, now there is complete lack of control. How to work with a cash register correctly - is it possible to remove it every day and is it possible to put it in a safe, and then hand it over to the bank once a month and, is it possible to issue a salary, an advance payment, or a statement from the amount in the safe? Or you need to take money to the bank every day.. Maybe you need to make a deposit of the entire balance at the cash register every day, when you open a shift, and then you can take it out for your salary, etc., and when you close a shift, you can take it out or not. In general, nothing is clear. Nobody can really say anything.

Answer:You need to keep a cash book. cash book according to form No. KO-4. All organizations should do this, regardless of the taxation system used or their legal form.

Cash register- a division of an organization that performs cash transactions. There are operational and central (main) cash desks. Transaction cash desks (there may be several of them) are intended for direct settlements with clients. They carry out operations for accepting (issuing) cash and maintain their primary records. The central (main) cash desk provides storage and consolidated accounting of cash throughout the organization. Information about the movement and balances of funds in the central (main) cash desk is reflected in accounting on account 50 “Cashier”.

That is, the cash register where the online cash register is located in this case will be the operating one. And the main cash register, where you deposit your money at the end of your shift. Only the amount of change fund can remain in the cash register at the end of the shift if it is issued not every day, but for a certain period (week, month).

the main cash register by order of the manager.

the main cash desk, reflect it in form No. KO-5.

Cash registers allow you to record transactions that do not involve sales or refunds to the customer. Therefore, to control the movement of cash in the cash register cash drawer, use non-fiscal operations: “Depositing money” and “Paying out money”.

If the change fund is issued daily, then at the end of the shift all proceeds (all the money that is in the cash register) must be removed and handed over to the main cash register. Compile PKO for the amount of revenue and make entries in the cash book.

If the change fund is issued for a certain period, then the amount of the change fund can be left directly in the cash register. The proceeds are handed over to the main cash register, which is recorded in the cash book.

Cash proceeds from sales can be spent on paying salaries and money for reporting purposes.

Rationale

How to keep a cash book (f. KO-4)

Who keeps the cash book

Who is required to maintain a cash book?

Record information about cash flows in the cash book using form No. KO-4. All organizations must do this, regardless of the taxation system used or their legal form.* Only entrepreneurs who keep records of income and expenses or physical indicators in accordance with tax legislation have the right not to fill out a cash book. All this follows from paragraphs and 4.6 of the Bank of Russia directive No. 3210-U dated March 11, 2014, as well as from paragraph 2 of the resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88, paragraph 4 of Article 346.11 and paragraph 5 of Article 346.26 of the Tax Code of the Russian Federation.

What liability is provided for incomplete reflection of cash transactions in the cash book?

If cash transactions are untimely or incompletely reflected in the cash book, tax inspectors have the right to fine the organization. If an organization has separate divisions and a violation is detected in several divisions, a fine will be issued for each division (letter of the Federal Tax Service of Russia dated August 17, 2017 No. SA-4-20/16322).

All money received at the cash desk must be capitalized. Anyone who does not do this violates cash discipline. At the same time, capitalizing money means reflecting it in the cash book. Moreover, exactly in the amount confirmed by cash documents. This procedure is established by paragraph 4.6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014, and the fact that violation of it is punishable is directly stated in the Code of the Russian Federation on Administrative Offenses.

When tax inspectors check whether all cash has been posted, they compare the information in the cash book with primary documents - PKO, RKO, etc. If a discrepancy is found, the organization will be fined. This right of inspectors is also confirmed by the courts (see, for example, resolutions of the Federal Antimonopoly Service of the West Siberian District dated April 5, 2010 No. A03-13078/2009, Volga District dated January 30, 2008 No. A12-11536/07-C59, East Siberian District dated 13 March 2007 No. A74-3799/2006-F02-1166/2007).

Untimely entries in the cash book about money received are also considered a violation. That is, when entries in the cash book were not made on the day when the cash was received at the cash desk (see, for example, resolutions of the FAS Volga District dated June 19, 2009 No. A12-20715/2008, North Caucasus District dated June 9, 2009 No. A32-11915 /2008-70/75-20Аж, dated October 10, 2007 No. Ф08-6779/2007-2517А).

The chief accountant must control whether the cash book is maintained correctly. What if he is sick or on vacation? Then the manager is responsible for this work. If they are negligent in their duties, they will also be punished for violating the procedure for maintaining a cash book under the Code of the Russian Federation on Administrative Offenses.

Here are the fines for those found guilty:

from 40,000 to 50,000 rub. - for organizations;

from 4000 to 5000 rub. - for officials. That is, for entrepreneurs, chief accountant, manager (when he replaces the absent chief accountant).

By the way, cashiers are not considered officials. And despite the fact that they are financially responsible persons, there is no administrative fine for them. This conclusion is confirmed by paragraph 14 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated October 24, 2006 No. 18. Therefore, it is so important to monitor the work of cashiers. After all, because of their mistakes, both the chief accountant and the organization will be punished.

How to operate a cash register

Start of shift

In what order should I start a work shift at CCP?

Before starting work, the cashier-operator must be given:*
- keys to the cash register;
- keys to the cash drawer;
- necessary consumables (receipt and control tapes, tape for the printing device, cleaning products, etc.);
- loose change and banknotes.

Before accepting payment from the buyer, generate a shift opening report. The cash desk will automatically send this report to the fiscal data operator. If the check is positive, the CCP will receive confirmation. After this, you can begin making payments to customers.

For more information about what documents need to be completed at the end of a work shift, see.

This order used to exist. Currently, these requirements are observed voluntarily. After depositing the proceeds and completing the documents, the cashier must:
- perform cash register maintenance;
- disconnect the cash register from the network;
- hand over the keys to the cash register and cash register to the head of the organization, his deputy or the head of the section for safekeeping against receipt.

This procedure is provided for in paragraph 6.3 of the letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104, which is applied to the extent that does not contradict the Law of May 22, 2003 No. 54-FZ.

What documents to fill out when working with CCP?

Start of work shift

Before starting work, the cashier-operator from the organization's main cash desk receives small change coins and banknotes in the quantity required for settlements with customers. The director or his deputies and administrators must provide the cashier with change money. The procedure for the circulation of change cash (change fund) shall be approved by order of the manager.

The change money that was issued from the main cash register should be reflected in the book of accounting of funds accepted and issued by the cashier in form No. KO-5.* To confirm the receipt of change coins and banknotes, the cashier-operator signs in column 4 of the book. This follows from paragraphs 4.5 and the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U, paragraphs 3.8, 3.8.1 of the Model Rules approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104, approved.

How to arrange the transfer of small change coins and banknotes from the main cash register to the cash desks of separate divisions

If change coins and banknotes are transferred from the main cash desk of the organization to the cash desks of separate divisions, then when transferring money it is necessary:

When you receive change money at the cash desk of a separate division of the organization, draw up a cash receipt order in form No. KO-1. Issue change money from the cash desk of a separate division to cashiers-operators of the same division in accordance with the general procedure.

This conclusion follows from paragraphs , and 6.4 of the Bank of Russia instruction dated March 11, 2014 No. 3210-U, instructions approved by the State Statistics Committee of Russia resolution dated August 18, 1998 No. 88.

End of work shift

At the end of the work shift, the cashier-operator generates a report on the closure of the shift on the online cash register. The cash desk will automatically send this report to the fiscal data operator. Return to the senior cashier of the main cash register the amount of money received at the beginning of the shift for change and initial settlements with customers. Such a return should be reflected in the book of accounting of funds accepted and issued by the cashier in form No. KO-5. To confirm the return of this amount, the senior cashier signs in column 9.

This procedure is provided for in paragraph 6 of Article 1.2 of the Law of May 22, 2003 No. 54-FZ, paragraphs 4.5 of the Bank of Russia instructions of March 11, 2014 No. 3210-U, instructions for filling out form No. KO-5, approved by Resolution of the State Statistics Committee of Russia of August 18, 1998 No. 88.

How to comply with the cash balance limit at the cash register

Organizations can keep cash in the cash register only within the established limit. That is, no more than a certain amount can remain in the cash register every day. The size of such a limit is determined by the head of the organization. And it is with this value that we must compare the balance of cash in the cash register, derived from the cash book at the end of the working day. This procedure is established by the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U.

If there is more money in the cash register than the established limit, then the difference must be handed over to the bank. You have the right to determine yourself how often you will deposit excess proceeds.* You only need to collect cash into the bank for those days when the cash balance in the cash register at the end of the working day exceeds the established limit. For example, if you hand over your proceeds once every five days, then this figure (5) is used in calculating the limit. It should not exceed seven working days. And if there is no bank in the locality - 14 working days. But if you deposit money into the bank every five days, and the limit was exceeded earlier, then you need to deposit cash without waiting for this period. If the limit is not exceeded, there is no need to visit the bank.

Determine the cash balance limit based on the volume:

In this case, the organization has the right to choose the most appropriate method for calculating the limit independently.

depositing cash into the bank.

Set out the procedure for conducting cash transactions in a separate provision.

Free money is stored in bank accounts. You can store a limited amount of cash directly at the cash register - within the limit set by the head of the organization. This procedure is established in paragraph 2 of the Bank of Russia directive dated March 11, 2014 No. 3210-U.*

There is an exception to this rule. Small enterprises have the right not to set a limit on the cash balance in the cash register (paragraph 10, clause 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

What can you spend cash on?

Cash proceeds from sales can be spent on:*

salary;

social payments;

payment for goods or work (except for securities);

reporting to employees, including travel allowances;

refund if the buyer refuses a product or service that he paid for in cash;

reimbursement of expenses to employees who paid for insurance in cash;

payment to a bank paying agent or subagent;

personal needs of the entrepreneur.

For these purposes, you can spend proceeds only from the sale of your own goods, works and services. Cash received from citizens as payment to other persons must be handed over in full to the bank. For example, this should be done in case of intermediary agreements, payment for the services of mobile operators or commission trading.