In regulation No. 14 of January 5, 1998, it is enshrined, and the Central Bank of the Russian Federation approved, that each structural unit working with cash can only store a certain amount of cash at the cash desk, set at the end of the working day. Moreover, the limit should be determined for all amounts, and not only for the company's revenue.
Instructions
Step 1
To establish the limit that you can keep at the cash desk at the end of the working day, you need to submit a settlement to the bank serving the company in the form No. 0408020. If the company serves several banks, then the calculation must be submitted to one of them at the discretion of the company. In all other banks, inform where the calculation of the limit was submitted, and what amount is calculated for the balance.
Step 2
The calculation of revenue should include not only direct revenue, but all the funds received at the cashier in the last three months.
Step 3
If your company has just been created and you do not have cash receipts for three months, make the calculation from the actually worked period. Or based on expected revenue.
Step 4
To calculate the average daily revenue, you need to divide all incoming amounts for three months by the number of hours in the billing period.
Step 5
Next, calculate all the expenses that were incurred in three months and divide by the number of hours in the billing period. Salary, allowances, scholarships are not accepted in the calculation amount.
Step 6
Indicate the time when you will hand over the proceeds to the collector or to the main cash desk of the company.
Step 7
Specify the amount of the limit based on the average expense for one day, but such that you have enough to work normally until the next collection.
Step 8
Usually the company indicates a larger amount than the average daily expenses. Banks do not prevent this.
Step 9
If the established limit turned out to be insufficient for normal operation, you can change it by writing a cover letter to the bank and indicating the reason for increasing the limit.
Step 10
After the resolution of the head of the bank under the established limit, you do not have the right to leave a large amount at the cash desk. Exceptions are salaries, benefits, scholarships. But even these amounts should not be in the cashier for more than three working days. Only in the Far North or equivalent regions, funds for employee benefits can be stored for 5 working days.
Step 11
If you have an extra amount left, give it to the accountable person, but not more than 60,000 rubles.
Step 12
If, upon verification, it turns out that the amount remaining in the cash register exceeds the amount of the established limit, you will be issued a fine that is three times the excess amount in the cash register.
