Cash discipline.

Any economic activity, whether it is the performance of work or the performance of various public services for the population and other enterprises, can be paid in different ways, including cash. It can be, for example, services for repair of household appliances, hairdressing services, computer services and the like. To verify the accounting of monetary assets, a legal administrative regulation is used that provides for the procedure for exercising supervisory control over the completeness and correctness of accounting for cash received from the population and non-cash monetary assets through payment cards.

Cash discipline provides for measures of production control, carried out at certain time intervals. The order of operations (receipt and expenditure, storage of cash in the cash desk) is regulated by acts of the Central Bank of the Russian Federation. In a small number of organizations, cash work is usually conducted by an accountant who combines the duties of a cashier, simultaneously with his main job. With the employee performing the functions of the cashier, a contract of liability is necessarily concluded. This is due to the fact that it lays the financial responsibility for ensuring the safety of money.

At the beginning of each reporting year, any company updates the following basic orders. This is an order approving the accounting policy for the current year, an order and a staff list indicating the general FOT of the organization and separate salaries for posts, an order on cash discipline and the functional duties of cashiers. All these orders are first passed to the cash desk employees for familiarization, then to the accounting department of the enterprise for accounting purposes. And cashiers who work with cash proceeds, get acquainted with these documents for personal painting.

Cash discipline provides for cash transactions in strictly designated premises - insulated cash desks, equipped with metal safes and a fireproof door. According to the instructions and the procedure for conducting cash transactions approved by the Central Bank, an order is issued to establish the limit of the cash balance at the end of the working day. Implementation of the functions of a cashier can be entrusted to an individual or an accountant who is not related to the nature of his main activity with payroll calculations, or directly to the director of the enterprise. In this case, a separate order is made to assign the functional duties associated with the conduct of cash transactions to a certain person with mandatory wording. For example, due to the lack of a cashier's position in the staffing table, I assign the functions of the cashier to myself (the director).

The work (services) for cash funds have the maximum amount of such settlements between two legal entities, either between the LLC and the individual entrepreneur (IP), or between two IPs. This limit, according to the instructions of the Central Bank of Russia, is set in the amount of one hundred thousand rubles. All mutual settlements for one transaction in excess of the specified amount should be made in non-cash form.

Cash discipline also provides for cash payments for services rendered or work involving the use of cash registers included in the state. Register of CCP.

Check of cash discipline by tax inspection can be carried out by way of scheduled or unscheduled inspection. At the same time, in order to check the settlements with the CMC, the inspection bodies first examine all available documents that are interrelated with the purchase and registration of the cash register and its commissioning. The daily journal of the cashier is thoroughly studied for all the days of the audited period, all acts for the return of money to customers are being raised, z-reports are being printed from the fiscal memory of the CCP, check data on paper and its electronic counterparts are checked. The incoming and outgoing orders, advance reports, cash books and meter readings of the CMC are checked. The received data are compared with the amount of revenue reflected in the tax reports of the enterprise to determine the taxable base.

At any enterprise, the cash discipline provides for the use of accounting forms of a certain type for conducting cash operations. This can be registered with the State Tax Inspectorate cash books designed to accept cash. It can be checks with CCM. When issuing a salary or traveling cash, you use warrants of an expense type, or expenditure lists. When cash is received from credit institutions or when cash is received directly from the client, incoming orders are applied. All income and expense documents have mandatory requisites: the name of the enterprise, the date, the basis for obtaining or issuing, to whom (full name) and how much (in words and figures). In the cash documents there is no provision for making any corrections. All orders or statements must be executed clearly, without blots. In the event of the issuance of money to a person who does not have the opportunity to receive them from the cashier in person, it is possible to issue money to his attorney in a notarial power of attorney, which contains the passport data of that person, the term of this power of attorney, and the types of income to be received under this document.