BukhSoft / 12.05.2020

Indicating the Central Bank. Basic regulations on banking. which banking professionals often use in their speech

Dated July 10, 2002 N 86-FZ "O The central bank Russian Federation(Bank of Russia) "(Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032; 2004, N 27, Art. 2711; N 31, Art. 3233; 2005, N 25, Art.2426; N 30, Art.3101; 2006, N 19, Art.2061; N 25, Art.2648; 2007, N 1, Art.9, Art.10; N 10, Art. 1151; N 18, Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, Art. 4982; N 52, Art. 6229, Art. 6231; 2009, N 1, Art. 25 ; N 29, Art. 3629; N 48, Art. 5731; 2010, N 45, Art. 5756; 2011, N 7, Art. 907; N 27, Art. 3873; N 43, Art. 5973; N 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; N 30, Art. 4084; N 49, Art. 6336; N 52, Art. 6975) determines the procedure for cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit institutions (hereinafter referred to as the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

For the purposes of this Direction, small businesses are understood as legal entities classified in accordance with the conditions established by Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, No. 31, Art.4006; N 43, Art. 5084; 2008, N 30, Art. 3615, Art. 3616; 2009, N 31, Art. 3923; N 52, Art. 6441; 2010, N 28, Art. 3553 ; 2011, N 27, Art. 3880; N 50, Art. 7343; 2013, N 27, Art. 3436, Art. 3477; N 30, Art. 4071; N 52, Art. 6961), to small enterprises, in including microenterprises.

Recipients budget funds when conducting cash transactions, they are guided by this Directive, unless otherwise specified by a regulatory legal act governing the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct operations for accepting cash, including recounting it, issuing cash (hereinafter - cash transactions), a legal entity by an administrative document establishes the maximum allowable amount of cash that can be stored in a place for conducting cash transactions determined by the head legal entity(hereinafter - cash desk), after withdrawal to cash book the amount of cash balance at the end of the working day (hereinafter - the cash balance limit).

A legal entity independently determines the limit on the balance of cash in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash withdrawals.

A paying agent carrying out activities in accordance with the Federal Law of June 3, 2009 N 103-FZ "On the activity of accepting payments from individuals carried out by payment agents" (Collected Legislation of the Russian Federation, 2009, N 23, Art. 2758; N 48, Art.5739; 2010, N 19, Art.2291; 2011, N 27, Art. 3873) (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with Federal Law of June 27, 2011 N 161 -FZ "On national payment system"(Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - the bank payment agent (subagent) , when determining the limit on the balance of cash, cash accepted in the course of the activities of a paying agent, bank payment agent (subagent) is not taken into account.

Subdivision of a legal entity, at the location of which a separate workplace(workplaces) (hereinafter - separate subdivision), who donates cash to a bank account opened for a legal entity with a bank, the cash balance limit is established in the manner prescribed by this Directive for a legal entity.

A legal entity, which includes separate subdivisions that donate cash to the cash desk of a legal entity, determines the cash balance limit, taking into account the cash balance limits set by these separate subdivisions.

A copy of the administrative document on the establishment of a cash balance limit for a separate subdivision is sent by a legal entity to a separate subdivision in the manner prescribed by the legal entity.

A legal entity keeps cash in bank accounts in excess of the cash balance limit set in accordance with paragraphs two to five of this clause, which is free cash.

Accumulation of cash by a legal entity at the cash desk in excess of the established limit on the balance of cash is allowed on the days of payments wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms in the payroll and payments of a social nature (hereinafter referred to as other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekend, non-working holidays in the case of a legal entity conducting cash transactions on these days.

In other cases, the accumulation of cash by a legal entity at the cash desk in excess of the established limit on the balance of cash is not allowed.

Individual entrepreneurs, small businesses may not set a limit on the balance of cash.

3. An authorized representative of a legal entity delivers cash to a bank or to an organization that is part of the Bank of Russia system that carries out the transportation of cash, cash collection, operations for receiving, counting, sorting, forming and packing cash of bank customers (hereinafter referred to as the organization, included in the system of the Bank of Russia), for crediting their amounts to the bank account of a legal entity.

An authorized representative of a separate subdivision may, in accordance with the procedure established by a legal entity, deposit cash at the cash desk of a legal entity or a bank, or to an organization that is part of the Bank of Russia system, for crediting their amounts to the bank account of a legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee designated by the head of a legal entity, an individual entrepreneur or other authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and duties with which the cashier must be familiarized with signature. Cash transactions with individuals who are visually impaired, using facsimile reproduction of their handwritten signature, affixed using a mechanical copying device, are carried out taking into account the requirements of Article 14.1 Federal law dated November 24, 1995 N 181-ФЗ "О social protection disabled in the Russian Federation "(Collected Legislation of the Russian Federation, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; N 53; Art. 5024; 2002, N 1, Art. 2; 2003, N 2, Art. 167; N 43, Art. 4108; 2004, N 35, Art. 3607; 2005, N 1, Art. 25; 2006, N 1, Art.10; 2007, N 43, Art. 5084; N 49, Art. 6070; 2008, N 9, Art. 817; N 29, Art. 3410; N 30, Art. 3616; N 52, Art. 6224; 2009, N 18, Art. 2152; N 30, Art. 3739; 2010, N 50, Art. 6609; 2011, N 27, Art. 3880; N 30, Art. 4596; N 45 , Art. 6329; N 47, Art. 6608; N 49, Art. 7033; 2012, N 29, Art. 3990; N 30, Art. 4175; N 53, Art. 7621; 2013, N 8, Art. 717 ; N 19, Art. 2331; N 27, Art. 3460, Art. 3475, Art. 3477; N 48, Art. 6160; N 52, Art. 6986; 2014, N 26, Art. 3406; N 30, Art. . 4268) by a cashier in the presence of an employee specified in the administrative document of a legal entity, individual entrepreneur and does not carry out this cash transaction. In this case, the specified employee, prior to the cash transaction, verbally informs the visually impaired individual about the nature of the cash transaction and the amount of the transaction (amount of cash).

If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as a senior cashier).

Cash transactions can be carried out by the manager.

A legal entity, an individual entrepreneur can conduct cash transactions using software and hardware.

Software and hardware, the design of which provides for the acceptance of Bank of Russia banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a Bank of Russia regulation.

Cash documents can be drawn up at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 N 54-FZ "On the application cash register equipment when making cash payments and (or) payments using electronic means payment "(Collected Legislation of the Russian Federation, 2003, N 21, Art. 1957; 2009, N 23, Art. 2776; N 29, Art. 3599; 2010, N 31, Art. 4161; 2011, N 27, Art. 3873 ; 2012, N 26, Art. 3447; 2013, N 19, Art. 2316; N 27, Art. 3477; N 48, Art. 6165; 2014, N 19, Art. 2316; 2015, N 10, Art. 1421 ; 2016, N 27, Art. 4223).

A paying agent, a bank payment agent (subagent) for cash accepted in the course of the activities of a paying agent, a bank paying agent (subagent), draws up a separate credit cash order.

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be drawn up.

(see text in previous edition)

4.2. Cash documents are drawn up:

chief accountant;

an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts for the provision of services for maintaining accounting(hereinafter referred to as an accountant);

the head (in the absence of the chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the head), as well as by the cashier.

In the case of conducting cash transactions and registration cash documents by the head the cash documents are signed by the head.

4.4. The cashier is supplied with a seal (stamp) containing (containing) details confirming the execution of a cash transaction (hereinafter referred to as a seal (stamp), as well as samples of signatures of persons authorized to sign cash documents when processing cash documents for hard copy.

(see text in previous edition)

In the case of conducting cash transactions and processing cash documents by the head, samples of signatures of persons authorized to sign cash documents are not drawn up.

4.5. If there is a senior cashier, cash transfer operations between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of records received and issued by the cashier Money indicating the amount of transferred cash. Entries in the accounting book of funds received and issued by the cashier are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

4.6. Cash received at the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash desk, shall be recorded by a legal entity in the cash book.

A paying agent, a bank paying agent (subagent) keeps a separate cash book for accounting for cash received in the course of the activities of a paying agent, a bank paying agent (subagent).

Entries in the cash book are made for each incoming cash order, cash outflow order, drawn up accordingly for received, issued cash (full posting to the cash desk of cash).

(see text in previous edition)

At the end of the working day, the cashier verifies the actual amount of cash in the cash register with the data of the cash documents, the amount of the cash balance reflected in the cash book, and certifies the entries in the cash book with a signature.

(see text in previous edition)

The entries in the cash book are checked against the data of the cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who performed the said reconciliation.

If no cash transactions were carried out during the working day, entries in the cash book are not made.

Separate subdivisions transfer to the legal entity a copy of the cash book sheet in the manner established by the legal entity, taking into account the time period for the legal entity to draw up accounting (financial) statements.

Control over the maintenance of the cash book is carried out Chief Accountant(in his absence - the head).

If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, they may not keep a cash book.

4.7. The documents provided for by this Direction can be drawn up on paper or in in electronic format.

Paper documents are drawn up by hand or using technical means designed for information processing, including Personal Computer and software (hereinafter referred to as technical means), and are signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, it is allowed to make corrections containing the date of the correction, surnames and initials, as well as the signatures of the persons who issued the documents to which the corrections were made.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signatures" (Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2012, N 29, Art. 3988; 2013, N 14, Art. 1668; N 27, Art. 3463, Art. 3477; 2014, N 11, Art. 1098; N 26, Art. 3390; 2016, N 1, art. 65; N 26, art. 3889) (hereinafter - the electronic signature). It is not allowed to make corrections to documents drawn up in electronic form after the signing of these documents.

(see text in previous edition)

The storage of documents issued on paper or in electronic form is organized by the head.

5. Acceptance of cash by a legal entity, individual entrepreneur, including from the person with whom it is concluded labor contract or an agreement of a civil law nature (hereinafter referred to as an employee), is carried out according to cash receipts.

5.1. Upon receipt of an incoming cash order, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the manager's signature) and when drawing up an incoming cash order on paper - its compliance with the sample, except for the case provided for in this Directive, checks the compliance of the amount of cash , in numbers, the amount of cash in words, the availability of supporting documents listed in the receipt cash voucher.

(see text in previous edition)

The cashier accepts cash on a sheet-by-sheet basis, by piece count.

Cash is accepted by the cashier so that the cash depositor can observe the cashier's actions.

After accepting cash, the cashier verifies the amount indicated in the receipt cash voucher with the amount actually received cash.

If the deposited amount of cash corresponds to the amount specified in the incoming cash order, the cashier signs the incoming cash order, puts on the receipts to the incoming cash order issued to the cash depositor, an imprint of the seal (stamp) and gives him the specified receipt to the incoming cash order. When registering an incoming cash order in electronic form, a receipt for an incoming cash order can be sent to the depositor of cash at his request to the e-mail address provided by him.

(see text in previous edition)

If the deposited amount of cash does not correspond to the amount indicated in the receipt cash order, the cashier invites the depositor to bring in the missing amount of cash or returns the excessive amount of cash. If the depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash. The cashier crosses out the incoming cash order (in the case of registration of the incoming cash order 0310001 in electronic form - puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (if they are absent, to the manager) to reissue the incoming cash order 0310001 to the actual deposited amount of cash.

(see text in previous edition)

5.3. Acceptance of cash at the cash desk of a legal entity, handed over by a separate subdivision, is carried out in the manner prescribed by the legal entity, according to an incoming cash order.

6.1. Upon receipt of an expense cash order (settlement and payroll, payroll), the cashier checks for the signature of the chief accountant or accountant (if they are absent, the signature of the head) and when these documents are drawn up on paper - its compliance with the sample, except for the case provided for in paragraph two of subparagraph 4.4 of paragraph 4 of this Directive, compliance amounts of cash in figures, amounts in words. When dispensing cash on an outgoing cash order, the cashier also checks the availability of supporting documents listed in the outgoing cash order.

(see text in previous edition)

The cashier issues cash after identifying the recipient of cash according to the passport or other identity document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter - the identity document), or according to the power of attorney and identity document presented by the recipient of cash. Cash is dispensed by the cashier directly to the recipient of cash indicated in the cash outflow order (payroll, payroll) or in a power of attorney.

When dispensing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash invoice, the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; the compliance of the surname, name, patronymic (if any) of the authorized person, the data of the identity document with the data of the identity document presented by the authorized person, specified in the power of attorney and the cash receipt order. In the payroll (payroll), before the signature of the person entrusted with the receipt of cash, the cashier makes an entry "by proxy". The power of attorney is attached to the cash outflow order (payroll, payroll).

In the case of issuing cash under a power of attorney issued for several payments or to receive cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner prescribed by the legal entity, an individual entrepreneur. A certified copy of the power of attorney is attached to the cash invoice

All individual entrepreneurs and legal entities in the course of their business are faced with the need for cash settlements. Such calculations must be carried out in a certain order established by the Bank of Russia Ordinance No. 3210 of 03/11/2014.

Violation of this order can provoke extraordinary checks by the controlling structures and the imposition of fines.

The Central Bank of the Russian Federation Ordinance No. 3210 applies to:

for individual entrepreneurs and small businesses;
non-small organizations;
companies with separate subdivisions;
persons using cash registers or strict reporting forms;
employers issuing funds on account.

All listed persons and organizations, when conducting cash transactions, should be guided by the document in question.

According to the current legislation, cash transactions are not included in the number of transactions economic type, according to which organizations can independently approve the forms of primary documents.

Uniform forms that must be used by all individual entrepreneurs and legal entities are approved by the Directive of the Central Bank of the Russian Federation No. 3210. Some forms are allowed to be used electronically, subject to availability EDS signatures... When and in what cases this can be done - we will consider further.

The procedure for calculating the limit of cash at the cash desk

Bank of Russia Ordinance No. 3210 states that legal entities must set the maximum allowable amount of cash that can remain in the cash desk at the end of each business day. Cash that exceeds the approved limit must be deposited with a banking organization.

In the current version of the document, the obligation to set the limit applies only to legal entities. Individual entrepreneurs and small businesses are exempted from this.

The cash limit can be calculated:

based on the amount of cash receipts for sold goods services or works rendered (for new organizations - based on the expected receipts);
based on the volume of cash issued (for new organizations - based on their expected volume), excluding amounts intended for the payment of salaries and scholarships.

Until June 2017, when changes were made to Ordinance No. 3210, business entities could not choose the preferred method for calculating the cash limit - they always used only the first option by default. The second method could be used only in the absence of cash receipts at the cash desk.

Maintaining cash documents for individual entrepreneurs

If earlier, until 2017, individual entrepreneurs, along with legal entities, were required to draw up cash receipts and expenditures and keep cash books, today the situation has changed.

Individual entrepreneurs working in accordance with the Russian tax legislation, according to clauses 4.1 and 4.6 of the considered Directives of the Central Bank of the Russian Federation, today they may not issue: cash documentation and cash book. In particular, this applies to entrepreneurs who are payers of UTII, ESKHE and businessmen using a patent or simplified taxation system.

Entrepreneurs in the general regime keep records of income and expenses in the corresponding book, which means that the changes in 2017 apply to them.

Features of maintaining a cash book

Legal entities that are not exempt from maintaining a cash book and cash documents must comply with certain rules.

The rules are:

cash book and other documents can be drawn up in paper form and filled in by hand;
the cash book and documentation can be filled in on a computer, and then printed out in paper form;
the cash book and documents can be filled in and transferred to the controlling structures in electronic form, provided that the information is protected from distortion and unauthorized access is prevented.

The first two methods of maintaining documentation require the signature of the responsible person, the third method allows the use of an EDS.

The responsible specialist must make sure that all documents contain the signatures of the manager (chief accountant or director). Not only the cashier, but also any other person endowed with the appropriate powers can be responsible for maintaining the cash book and other cash documents.

Some questions of handling cash

Clause 6.3 of the Instructions of the Central Bank of the Russian Federation No. 3210 says that for the issuance of cash that is required to meet the needs of a legal entity, an expense cash order must be issued in accordance with a written statement of the accountable person and in accordance with the administrative document of the head.

The application or document must contain information about the amount of cash and the period for which it is issued.

Also, the document must indicate the date of its preparation and the signature of the person in charge.

Cash in excess of the established limit can be surrendered:

directly to the bank;
to an organization that is part of the system of the Central Bank of the Russian Federation and is engaged in the transportation, collection and acceptance of cash from customers.

Previously, there was also the possibility of crediting money to the account using the organization of the federal postal service.

Responsibility for Violation of the Procedure for Conducting Cash Operations

The handling of cash is quite a serious issue. Violation of the procedure for working with cash and the rules for conducting cash transactions is considered a violation of the law, for which administrative responsibility is provided.

The amount of responsibility is defined in article 15.1 of the Code of Administrative Offenses of the Russian Federation:

the amount of the fine for officials of organizations can range from four to five thousand rubles;
the amount of the fine for legal entities can range from 40 to 50 thousand rubles.

Significant violations, for which fines are imposed, are considered:

cash settlements with other organizations in excess of the approved limits;
incomplete transfer of cash to the cashier;
violation of the order of storage of free financial resources;
storage at the cash desk of cash in excess of the approved limits.

Thus, in order to pay fines, entrepreneurs and legal entities must monitor changes in legislation and strictly observe the rules approved by the Central Bank of the Russian Federation.

From 01.06.2014, the Bank of Russia Ordinance of 11.03.2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (hereinafter referred to as the Procedure), with the exception of certain provisions in effect at other times. Let's consider the main innovations.
First, we note that in accordance with clause 8.2 of the Procedure, from the date of entry into force of these Instructions, the Regulation of the Bank of Russia dated 12.10.2011 N 373-P "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory of the Russian Federation" is invalidated.
Note that, in accordance with clause 1 of the Procedure, recipients of budget funds when conducting cash transactions must be guided by these Instructions, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

Cash balance limit

As before, the legal entity independently determines the cash balance limit. This limit is established in accordance with the Appendix to this Directive based on the nature of the institution's activities, taking into account the volume of receipts or volumes of cash withdrawals. The procedure for calculating the cash balance limit remains the same.
As for the establishment of a limit on the balance of funds for separate subdivisions, then if:
- a separate subdivision has a bank account, the cash balance limit is determined in the manner prescribed by this Directive for a legal entity;
- a separate subdivision hands over cash to the cash desk of a legal entity, the limit of the cash balance of a legal entity is determined taking into account the limits of the cash balance provided for by these separate subdivisions.
Note that the accumulation of cash by a legal entity in excess of the established limit of the balance of cash is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out forms of federal state statistical observation into the payroll, and social payments. nature, including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays in the case of a legal entity conducting cash transactions on these days.
In other cases, the accumulation of cash by a legal entity at the cash desk in excess of the established limit on the balance of cash is not allowed.

For your information. According to Part 1 of Art. 15.1 of the Administrative Code of the Russian Federation for violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed, in particular, in the accumulation of cash at the cash desk in excess of the established limits, is threatened with imposition administrative fine for officials in the amount of 4,000 to 5,000 rubles; for legal entities - from 40,000 to 50,000 rubles.

Cash transactions

According to clause 4 of the Procedure, cash transactions are carried out at the cash desk by a cashier or other employee determined by the head of a legal entity or another authorized person from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and duties, which the cashier must familiarize himself with on receipt. If a legal entity has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as a senior cashier). In addition, cash transactions can be carried out by the manager.
A legal entity can conduct cash transactions using software and hardware.

Note! From 01.01.2015 para. 5 clause 4 of the Procedure, which establishes the requirements for software and hardware. These requirements are that the design of the software and hardware, which provides for the acceptance of Bank of Russia banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is determined by the Bank of Russia regulation.

Cash transactions are drawn up by receipt (f. 03010001) and expense (f. 0310002) cash orders, and are also reflected in the cash book (f. 0301004).

For your information. The forms of these documents are established by the Decree of the Goskomstat of Russia of 18.08.1998 N 88 "On approval unified forms primary accounting documentation for the accounting of cash transactions, for the accounting of inventory results ".

Who should draw up cash documents? According to clause 4.2 of the Procedure, cash documents are drawn up:
- chief accountant;
- an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts for the provision of accounting services have been concluded;
- the head (in the absence of the chief accountant and accountant).
Who must sign cash documents? Cash documents are signed by the chief accountant or accountant (in their absence, by the head), as well as by the cashier. In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head (clause 4.3 of the Procedure).

Escrow

According to clause 6.5 of the Procedure, the amount of cash intended for the payment of wages, scholarships and other payments is established according to the payroll (f. 0301009) (payroll (f. 0301011)). The term for issuing cash for these payments is determined by the head and is indicated in the payroll (f. 0301009) (payroll (f. 0301011)). The duration of the period for issuing cash for salary payments, scholarships and other payments may not exceed five working days (including the day of receipt of cash from the bank account for the indicated payments).
On the last day of issuance of cash intended for payment of wages, scholarships and other payments, the cashier in the payroll (f. 0301009) (payroll (f. 0301011)) affixes a seal (stamp) or makes the entry "Deposited" opposite the surnames and initials of employees who have not been issued cash, calculates and writes in the final line the amount of actually issued cash and the amount to be deposited, compares the indicated amounts with the total amount in the payroll (f. 0301009) (payroll ( f. 0301011)), puts his signature on the payroll (f. 0301009) (payroll (f. 0301011)) and submits it for signing to the chief accountant or accountant (in their absence, to the head).
For the actually issued amounts of cash according to the payroll (f. 0301009) (payroll (f. 0301011)), a cash outflow order (f. 0310002) is drawn up.

Note! The obligation to draw up a register of deposited amounts has been excluded from the new Procedure.

Nuances associated with the execution of cash documents

In accordance with clause 4.7 of the Procedure, the documents provided for by this Procedure can be drawn up on paper or in electronic form. The storage of documents issued on paper or in electronic form is organized by the head.
Paper documents. They can be drawn up by hand or using technical means intended for information processing, including a personal computer and software, and signed with handwritten signatures.

Note! In documents drawn up on paper, with the exception of cash documents, it is allowed to make corrections containing the date of the correction, surnames and initials, as well as the signatures of the persons who issued the documents to which the corrections were made.

Electronic documents. They are drawn up with the use of technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of 06.04.2011 N 63-FZ "On Electronic Signatures".

Note! It is not allowed to make corrections to documents drawn up in electronic form after the signing of these documents.

In conclusion, we note that measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by the legal entity independently.

which banking professionals often use in their speech

date of publication: 04/26/2013

update date: 10.04.2019

Bankers know very well regulations that regulate their activities. These documents are re-read in the bank many times, depending on the complexity of the operations being carried out and the appearance of new ones. Moreover, in Russia laws, instructions and regulations are constantly undergoing changes, often very significant, and you have to re-read the documents. And the numbers of these documents are quickly remembered. Behind these numbers is a whole era of development of banking in Russia and a huge amount of knowledge that regulates the entire spectrum banking operations.

In this regard, in order to reduce in his speech the mention of any normative act bank employees name only the document number, without using either its name or anything about it... It is absolutely clear to dedicated specialists about what it is, and what it is, and why it was mentioned.

To introduce the uninitiated into banking, ProfBanking publishes a list of the main documents regulating banking activities and gives a brief annotation to each regulatory act.

If you want to see all documents on banking and their texts, go to the banking library.

The main regulations governing banking:

395-1 - the main federal law on banks and banking activities, gives the concepts of "credit organization", "bank", "non-bank credit organization", "banking group", "bank holding", "banking operations", "deposit", "depositor", sets the value of the minimum authorized capital jar, qualification requirements to the heads of the bank, contains rules on the registration of credit institutions and their licensing, as well as grounds for revoking a license from a bank, especially the reorganization and liquidation of banks. This law, of course, should be known to every bank employee.

Federal Law No. 395-1 of 02.12.1990 "On Banks and Banking Activities"

86-FZ- the law on the Central Bank of the Russian Federation, establishes the functions of the Central Bank of the Russian Federation, describes the governing bodies of the Bank of Russia, the reporting requirements of the Bank of Russia, determines monetary unit Russia, the main instruments and methods of monetary policy, the rights of the Central Bank of the Russian Federation to carry out certain operations, and also concerns the norms of banking regulation and banking supervision. Every bank employee should know this law.