In the process of carrying out economic activities, the heads of the organization use cash payments. As a rule, such transactions are called cash transactions. They are registered in the accounting according to certain rules, there are also restrictions when working with cash. These rules are established by Russian law and enshrined in the "Procedure for conducting cash transactions in Russia". All of these codes are called cash discipline.
As a rule, cash discipline is checked by the tax inspectorate, as well as by the servicing bank. The cashier, accountant or the head of the organization himself works with the cash desk.
First, you must comply with the cash balance limit. Every year, the head of the organization must submit the calculation of the limit to the servicing bank. The form is issued by the bank branch. In the event that the organization has several current accounts, it is enough to submit the calculation to one banking institution, and provide copies to others. The limit means the maximum allowable amount of the cash balance in the cash desk of the organization at the end of the working day. In the event that you have not submitted a calculation before the New Year, the limit will be zero.
Secondly, it is necessary to control the spending of cash. As a rule, this item should be discussed with the bank. For example, you must set a monthly limit on the cost of funds for household needs (office, for example).
Thirdly, it is necessary to comply with the limit of settlements between legal entities. For example, the Central Bank has established that settlements of legal entities in the amount of one agreement cannot exceed 100,000 rubles.
Fourthly, it is necessary to exercise control over the maintenance and preparation of all cash documents: cash settlement, cash register, cashier's report, cash book, etc. The signatures of the cashier, the manager must be mandatory, all grounds must be recorded correctly, the amounts are indicated correctly. The book must be bound, numbered and sealed and signed by the head.
Fifth, it is also necessary to monitor the use of CCP. The cashier cannot carry out work without a cash register tape; keep in the cash register funds not accounted for by the cash register. It is also forbidden to glue the cash tape and make corrections manually.
