Accountants and cashiers-tellers have many questions regarding cash payments: how to spend money from the cash desk, and so on. In the Letter of the Central Bank of the Russian Federation No. 190-T dated 04.12.2007, the Central Bank gave explanations on which one should rely.
Instructions
Step 1
According to the specified document, there is a limit on cash payments. And this limit is 100,000 rubles. But this restriction applies only if funds are spent under one contract with one counterparty. In this case, it does not matter whether the calculation is made at once in the whole amount or in parts. The accountant of the enterprise must account for each amount and control when it becomes critical. Further, all settlements can be carried out only through the current account. If the contract is concluded for a long term, then there are some difficulties in control.
Step 2
If several contracts have been concluded with the same counterparty, then you have the right to conduct cash settlements for each of them within 100,000 rubles. For example, on April 1, 2012 LLC "Vostok" paid 55,000 rubles in cash to LLC "Zapad" on account of supply agreement No. 1, on April 15, LLC "Vostok" settled in cash with LLC "West" under supply agreement No. 2 in the amount of 75,000 rubles … In this case, the requirement of the Bank of Russia has been complied with, and there can be no claims from the tax authority.
Step 3
This restriction does not apply to settlements with individuals on salaries, scholarships, social benefits, compensations, and so on. Any amount, including more than 100,000 rubles, in this case can be issued in cash from the cash desk.
Step 4
The accountant can spend cash without restriction only to cover travel expenses. In any other case, the limit of 100,000 rubles must be respected. For example, if the accountable person is instructed to conclude an agreement with a counterparty or money is issued to him from the cash desk to pay for the current contract. That is why the accounting department must clearly distinguish between travel expenses and money transferred to an employee for settlements with counterparties.
Step 5
Proceeds cannot be spent on cash loans. Instruction No. 1843-U gives an exhaustive list of cases when you can spend cash, and loans are not included in this list. Thus, when dispensing cash, you need to carefully check the reasons for this. If the requirement is violated, the organization will be fined in the amount of 40-50 thousand rubles, and responsible officials - 4-5 thousand rubles.
