By depositing cash. The procedure for settlements in cash. Penalty for non-compliance with restrictions

At the very beginning, I would like to note that the Civil Code of the Russian Federation does not prohibit making payments in cash, if this does not contradict adopted law norms. Next, we will consider all the nuances of cash settlement both between individuals and legal entities.

How the cash limit is regulated

The state, represented by the Central Bank of Russia, has set a limit on cash payments. Regulatory act, on the basis of which the law determines the procedure for settlements, is the Ordinance of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U. This document replaced the previously effective Ordinance No. 1843-U dated 20.06.07, with some significant changes introduced into it.

But the maximum limit for settlements using cash has not changed - within the framework of one agreement between the participants in the settlement, it is 100,000 rubles. (or the corresponding amount of currency, according to the current exchange rate of the Central Bank).

NOTE! The prohibition on exceeding this figure applies regardless of whether you pay money or receive. But in case of violations, the party that accepts the excess cash is considered responsible.

Limited settlement participants

Who is subject to this cash transfer restriction? Amounts exceeding the one hundred thousandth limit cannot be transferred between:

• legal entities;
• organizations and private entrepreneurs;
• individual entrepreneurs (IP).

Individuals can exchange cash without restrictions. The settlement of enterprises with individuals without entrepreneurial registration is also not limited.

SUMMARIZING: the table shows couples in whose labor relationship a cash limit is or is not mandatory.

Nearest forecast

In order to make transparent control over the expensive purchases of ordinary citizens (real estate, cars, jewelry), the Russian Ministry of Finance came up with an initiative to set a maximum amount for cash payments between individuals. The amount for cash payments under one contract between individuals is planned at 300,000 rubles. The changes that are going to be made to Article 861 of the Civil Code of the Russian Federation also provide for a penalty in the form of a fine in the amount of the exceeded limit. It was planned that the changes will come into force from the beginning of 2016, however, this project has not yet been considered by the State Duma.

When can you not think about the limit?

The established restrictions on the amount of cash do not apply:

• upon payment wages;
• with social charges, insurance payments;
• when issuing accountable funds;
• at the personal expenses of the business owner, the money for which is taken from the cash register.

The Central Bank Ordinance also provides additional types of settlements, where you do not have to worry about the cash limit:

• operations with the help of the Bank of Russia;
• customs payments, taxes and fees;
• credit payments.

IMPORTANT INFORMATION! V new edition The Central Bank's instructions are an innovation that plays into the hands of banks, but not entirely pleasant for entrepreneurs. It is impossible to take cash from the cash register for purposes not mentioned in the special list: first you need to hand over the proceeds to the bank, and then take the required amount from there. At the same time, the bank will receive interest for both operations, the state - additional control over the movement of funds, and the entrepreneur - another complication. However, "Dura lex sed lex" ("The law is harsh, but it is the law").

If to the cashier of the company or individual entrepreneur the amounts were received not from their current account, but from other sources (proceeds, loans, return of unused accountable funds, etc.), then it is not allowed to take cash from this money for settlements that are not included in the list of the Central Bank.

The scope of one treaty

An important clarification regarding cash limit, consists in the fact that it cannot be exceeded within the framework of one contract.

An agreement is a document of an agreement between persons (legal and / or physical) on certain actions designed to establish, terminate or change certain rights and obligations of the parties.

The amount of transactions for each such document cannot exceed 100,000 rubles, while the peculiarities of its conclusion are not taken into account.

1. Type of contract... It doesn't matter what the contract is about - about a loan, the supply of goods, payment for services - the declared value for payment in cash cannot be more than the limited one.
2. Terms of the contract... Even if the contract implies a long-term settlement, you cannot exceed the indicated amount.
3. Frequency of payments... Installment or other payments in cash, divided by agreement into several parts, each of which is less than the limit, will not be legal if their amount exceeds 100,000 rubles.
4. Additional obligations... If the contract has an additional agreement or obligations arising from it, for example, forfeits, fines, penalties, compensations, they cannot be paid in cash if payment has already been made for a limited amount under this contract.
5. Registration... One document or exchange of papers between the parties does not matter, total obligations cannot exceed one hundred thousand in cash.
6. Calculation method... Will the authorized person bring the money, will it be issued at the cash desk - more than 100,000 rubles. "In one hand" is not issued.

Variants of allowed combinations

From the text of the Instructions of the Central Bank it follows that the restriction on "cash" concerns actions under a single agreement without a time limit and the number of transactions. Consider the cases when cash settlement is allowed in excess of the established limit between legal entities and / or individual entrepreneurs:

• several contracts concluded, even on the same day, can together make up any amount of cash (but each individually should not exceed the limit);
• an agreement for an amount greater than the established one allows you to pay in cash up to 100,000 rubles, and the rest must be paid by non-cash method;
• An individual entrepreneur can take money from the cash register for his own needs in such an amount as necessary (this does not need to be drawn up in a separate agreement, but only).

The offender will pay more

The Civil Code of the Russian Federation in clause 1 of article 15 defines the excess of the cash settlement limit as an administrative offense. If it is revealed by an appropriate check, then the party who took the cash in excess of the measure will be fined. The sanctions will affect not only the company itself, but also the overlooked or abused manager:

• a fine for a legal entity - up to 40-50 thousand rubles;
• a fine to the head - up to 4-5 thousand rubles.

FOR YOUR INFORMATION! The period during which one can fear responsibility for this offense is 2 months from the date of signing the corresponding agreement.

It is worth being very careful when signing contracts, to study all the articles on which funds will move before deciding on cash payments.

The procedure for depositing cash to the current account of a legal entity is regulated by Bank of Russia Ordinance No. 3210-U of March 11, 2014 "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses."

Cash transactions (regardless of the source) should be reflected in the accounting documents of the organization in the form of transactions involving 50 and 51 accounting accounts.

You can deposit cash at the bank's cash desk authorised representative organization - its leader, employee or third party. Their powers are approved by orders or powers of attorney.

The representative of the organization must know the exact amount and source of funds. For legal entities there are several such sources.

Table 1. Cash symbols by parish items

Source symbol	Name	Sources of cash receipts
02	Income from the sale of goods	Revenue from retail, wholesale trade and public catering, as well as other types of activities, whose turnovers are accounted for in the composition of the turnover of retail trade and public catering
11	Proceeds from the sale of paid services (work performed)	Proceeds from the sale of services of transport enterprises, film distribution, theater and entertainment organizations, travel companies, etc. This also includes cash receipts from rental services, payment for communication services and housing and communal services
	Receipts of taxes, fees, insurance premiums, fines, customs payments, means of self-taxation of citizens, contributions, insurance premiums	Cash from receipts of taxes, fines, fees, insurance contributions, as well as share, introductory, targeted, charitable and other contributions, contributions of founders to authorized capital organizations
15	Income from real estate transactions	Income from the sale of real estate, as well as for transfers in payment for real estate. Contributions to the accounts of HOAs, housing cooperatives and other organizations related to real estate transactions
32	Other supply	Reflects all sources that are not related to characters 02 - 31: return of unused accountable funds received on cash checks, receipts from the sale of own property, payment of rent of bank cells

There are 2 ways to deposit cash to the current account of a legal entity:

• through the bank's cash desk;
• self-collection.

Let's consider each method in more detail.

Replenishment of the current account through the bank cash desk

Cash depositing takes place in two stages:

• shaping receipt document(cash announcements);
• depositing cash at the bank's cash desk.

Stage 1. Announcement for a deposit in cash

Cash depositing to the bank's cash desk is carried out on the basis of the receipt cash document- Announcements for the installment in cash. The form is approved by the Directive of the Central Bank of the Russian Federation dated July 30, 2014 N 3352-U.

The ad is created by a bank employee, along with a receipt and a cash order. The company representative needs to inform the name of the organization, current account number, amount, source of funds and sign the document.

Stage 2. Depositing cash to the bank cash desk

Having received an announcement for a cash contribution, an authorized representative of the organization goes to cash register the bank, where the recalculation and instant crediting of cash to the settlement account of the organization take place.

After that, the client receives a receipt with the signature of the cashier, confirming the deposit of funds. The cash order is transferred to the organization together with a statement of the current account for that day.

Table 2. Tariffs for cash acceptance services in bank branches for legal entities

Self-collection: the essence of the service and the sequence of actions when crediting funds

Self-collection - modern way deposit cash to the settlement account of the organization. The service is intended for small and medium-sized businesses that need to hand over their proceeds regardless of the opening hours of bank branches. The commission for depositing cash in this way is slightly lower than for a similar operation carried out through the cash desks of banks or for collecting cash.

The main convenience is the availability of the service. The network of ATMs and terminals for receiving cash proceeds from LLC is already extensive and continues to grow. Cash deposit company employees do not need to transport large sums money and stand in queues at the cash desks of banks. They get the opportunity around the clock to hand over the proceeds to the current account with crediting no later than the next day.

You can connect to the service from the cash settlement specialists of banks that provide such a service. The client opens a current account and concludes a self-collection agreement. After receiving a secret identification code (ID) or plastic card, with the help of which the service will be activated in terminals and cash-in ATMs. In addition, the authorized person of the organization receives a list of terminals or ATMs where the proceeds can be deposited.

The approximate algorithm of the procedure for depositing cash through automatic receiving devices is as follows.

1. In the main menu of the device for accepting cash, select the item "Cash payments".
2. From the list of options, select "Credits and Financial services».
3. Go to the "Self-collection" section.
4. Enter the identification code.
5. Select the current account to which you want to deposit cash.
6. Confirm your consent to the operation.
7. If necessary, enter additional information on the operation - for example, the purpose and period of payment.
8. Select a source of contribution.
9. Check the correctness of the entered data.
10. Place the money in the bill acceptor and click "Pay".
11. Receive a check.

The process of depositing cash to the current account of a legal entity takes a few minutes and is not much different from the process of replenishing the usual bank card an individual.

Table 3. Tariffs for self-collection services for legal entities

* For one business day, if the fact of depositing cash takes place.

Settlements between legal entities can be carried out both in cash and by bank transfer (Article 861 of the Civil Code of the Russian Federation).

In addition, settlements between legal entities can be made securities- a bill of exchange (Article 128, Clause 2, Article 142 of the Tax Code of the Russian Federation). Settlement by a bill of exchange between legal entities is carried out taking into account the requirements specified in the Law "On a bill of exchange and promissory note" dated 11.03.1997 N 48-FZ.

Cashless payments between legal entities are made by transferring funds from bank accounts to bank accounts (clause 3 of article 861 of the Civil Code of the Russian Federation) and is regulated by the Regulation on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P.

Cash settlements between legal entities must be made in accordance with the requirements established by the Ordinance of the Bank of Russia dated 07.10.2013 N 3073-U "On the implementation of cash settlements".

The maximum amount of cash payments between legal entities

The Central Bank of Russia has established a cash settlement limit between legal entities in the amount of 100,000 rubles under one agreement concluded between these organizations (clause 2,).

Restrictions on cash payments between legal entities also apply to settlements between an individual entrepreneur and a legal entity in cash (clause 2, clause 6 of the Ordinance of the Bank of Russia dated 07.10.2013 N 3073-U).

But the cash settlement between an individual and a legal entity is carried out without restrictions on the amount (clause 5 of the Directive of the Bank of Russia dated 07.10.2013 N 3073-U).

The limitation of cash settlements between legal entities does not apply to cash settlements between individuals who are not registered as an individual entrepreneur (clause 1 of the Bank of Russia Ordinance No. 3073-U dated 07.10.2013).

Cash settlements between legal entities

Cash settlements between legal entities under lease agreements real estate, for operations with securities, for the issuance (return) of loans and interest on it, for activities related to the organization and conduct of gambling, must be made strictly from cash previously withdrawn from the organization's bank account and entered into the company's cash desk (

LON 29 May 2013

I don’t know how to compose it correctly.

Guest_MaxFA_ * 30 May 2013

IrinaB 30 May 2013

Please help, if anyone has a form of such an agreement - share it, if you don't mind.

Or tell me, please, how to correctly register this type of payment in the contract.

Utiko 03 Jun 2013

LON 04 Jun 2013

Model contracts for the provision of paid services a lot on the Internet. You can easily choose an option for your conditions.

If the Customer is a legal entity or individual entrepreneur, then it can be written as follows: "Payment for services is made in cash within the limits established by the current legislation."

Or: "Calculations are made by depositing funds to the cashier of an individual entrepreneur."

Customer - legal entity

Is it possible to prescribe the following:

IrinaB 04 Jun 2013

Customer - legal entity

we have an individual entrepreneur on the simplified taxation system of 6%, there is no cash register.

Is it possible to prescribe the following:

"Payment under this Agreement is made in the amount of 100% payment on the basis of acceptance certificates for services signed by both parties." ?

You can prescribe it this way.

Do not forget only about the cash settlement limit between legal entities and individual entrepreneurs: “Cash settlements in the Russian Federation between legal entities, as well as between a legal entity and an individual entrepreneur, a citizen carrying out entrepreneurial activities without forming a legal entity (hereinafter - an individual entrepreneur, individual entrepreneur), between individual entrepreneurs connected with their entrepreneurial activities, within the framework of one agreement concluded between the specified persons, can be made in an amount not exceeding 100 thousand rubles. " (DIRECTION of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U).

Well, cash settlement without the use of cash register violation of Law No. 54-ФЗ dated 05.22.03. (I think you know what you are breaking).

LON 04 Jun 2013

According to the Code on administrative offenses(Code of Administrative Offenses of the Russian Federation)

1. Violation of the order of work with cash and procedures cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established sizes, non-receipt ( incomplete posting) to the cash desk of cash, non-observance of the procedure for storing free cash, as well as in the accumulation of cash at the cash desk in excess of the established limits, -

entails overlapping administrative fine on officials in the amount of four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles.

IrinaB 04 Jun 2013

An individual entrepreneur in this case is subject to a fine of 40-50 thousand or as an official 4-5 thousand?

LON 04 Jun 2013

As an official (4-5 thousand rubles).

Irina, thank you very much! We will correct our mistakes.

Utiko 07 Jun 2013

Customer - legal entity

we have an individual entrepreneur on the simplified taxation system of 6%, there is no cash register.

Is it possible to prescribe the following:

"Payment under this Agreement is made in the amount of 100% payment on the basis of acceptance certificates for services signed by both parties." ?

LON 07 Jun 2013

You can do that. Do you have a KKM? Those. can you issue a check to the client?

It's good that we avoided mistakes.

Utiko 19 Jun 2013

We remade the contract for cashless payments, we have a bank account.

It's good that we avoided mistakes.

And, so the client agreed to bank transfer? Well then, in general, there are no problems, they would have done it right away.

Bugschn 03 Aug 2016

Natalia65 03 Aug 2016

Good day. Situation 1 in 1, also individual entrepreneur on the simplified tax system, the customer is a legal entity. person (government agency). Wouldn't a written act be considered a check?

Has the legislation changed on this issue since the last reply?

P.S. The amount of the contract is penny (less than 10 thousand rubles)

By this issue while still - you need a KKM. Therefore, cashless payments are safer.

cleaningroom 04 Aug 2016

IrinaB 08 Aug 2016

. «

An individual entrepreneur can accept cash, only from individuals, while writing out a cash register, but if KKM is used, then I don’t know here, perhaps you can accept cash from legal entities by issuing a check. If there is no KKM, then from legal entities, only non-cash. I don’t know all this for the individual STS, as for other forms of taxation.

SRF are issued only when service delivery the population .

cleaningroom 10 Aug 2016

The act is not a confirmation of payment. An act is a document confirming the fact of the provision of services. An act cannot replace a check in any way.

When paying in cash, the use of KKM is mandatory. For non-use of KKM, a fine in accordance with Article 14.5 of the Administrative Code:

“Shall entail the imposition of an administrative fine on officials in the amount from one fourth to one second of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles. «

Bring to administrative responsibility for violation of the procedure for the application of KKM can only within 2 months (Article 4.5 of the Administrative Code)

An individual entrepreneur can accept cash from anyone. And from individuals, and from legal entities, and from individual entrepreneurs. The main thing is to keep the limit. In case of cash settlements within the framework of one agreement between organizations, individual entrepreneurs and organizations, individual entrepreneurs and individual entrepreneurs, the limit is 100 thousand rubles (Direction of the Central Bank of the Russian Federation 3073-U).

SRF are issued only when service delivery the population .

Well, can he accept cash, if there is a cash register, or is it also possible without it?

Sample contract for the supply of goods for cash

Send to mail

Cash delivery agreement - a sample document can be downloaded from the link contained in the article below. In addition, it will give recommendations on the procedure for concluding this type of contract.

Features of drawing up a contract

When concluding a supply agreement, in which the parties agree on cash settlement for the goods, it is necessary to remember the requirement of the legislator regarding the cash settlement limit (100,000 rubles). It was approved by the instruction of the Bank of Russia "On the implementation of cash settlements" No. 3073-U dated 07.10.2013.

The second point worth paying attention to is the settlement procedure. In the text of the agreement, you can prescribe a condition that upon delivery to the supplier's cash desk, the buyer pays money, or describe another option for transferring money. The main thing is that it clearly follows from the text that the payment will be made in cash.

Contract for the supply of goods for cash, sample

The supply agreement, which provides for cash payment for the transferred products, as a rule, includes several sections:

1. Preamble. It contains information about the participants in the transaction and specifies on the basis of which documents they are entitled to sign the contract.

2. Subject. In this part, it is necessary to register the name of the product that will be transferred under the supply agreement. If we are talking about specific articles, colors, kilograms and there is no specification for the contract, then all these aspects need to be reflected.

3. Amount and settlement procedure. Here the parties agree in advance how the goods will be paid. If necessary, an installment condition can also be prescribed.

4. Deadline for fulfilling obligations. This section includes an indication of the delivery time of the goods. If the transfer will be made in several stages, intermediate dates are also indicated.

5. Responsibility. Within this section, the parties can refer to the provisions of the law and, if necessary, prescribe additional responsibilities of the supplier and the buyer.

6. Force majeure. The section includes an indication of the circumstances, upon the occurrence of which the parties to the transaction are released from the performance of their obligations.

7. Final provisions. In this part, you can set out information about the duration of the contract, the procedure for concluding additional agreements to it, etc.

This is only an approximate content of the document, the parties may include other sections in it at their discretion. The main thing is to remember two points: the contract for the delivery for cash must include a condition on payment for the goods, indicating the procedure for making payments in cash; the contract price cannot be more than 100,000 rubles. A sample delivery contract, which provides for a cash settlement condition, can be downloaded from our website.

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Cash delivery agreement - sample

A cash delivery agreement - a sample drawn up taking into account legal restrictions on the possibility of cash payments between organizations and private entrepreneurs, can be downloaded in this article. It will also provide comments on the main nuances of cash on delivery.

Sample contract for delivery in cash.doc

Cash delivery agreement

The supply agreement formalizes the legal relationship for the transfer of the property by the supplier-entrepreneur to the buyer for purposes not related to personal and family use (delivery is governed by § 3, Chapter 30, Part 2 of the Civil Code of the Russian Federation).

Settlements under the supply agreement, as well as under other agreements, are made in accordance with Ch. 46 of the Civil Code of the Russian Federation. According to Art. 861 of the Civil Code of the Russian Federation, settlements with citizens can be:

• in cash - without any restrictions on the amount of funds transferred;
• cashless.

Settlements between organizations and with private entrepreneurs are made:

• on general rule by bank transfer;
• for cash, unless otherwise specified in regulatory legal acts.

Considering that the supply is carried out for business and other purposes not related to personal and domestic consumption, settlements under the supply contract are made in a non-cash manner according to the general rule. But cash payments are also possible. In this case, a sample contract can be downloaded from the link: Cash delivery agreement - sample.

According to clause 6 of the instructions of the Central Bank of the Russian Federation "On the implementation of cash settlements" dated 07.10.2013 No. 3073-U, within the framework of one agreement, cash settlements are possible in an amount not exceeding 100,000 rubles, if the payments are not made in rubles - in an amount not exceeding 100,000 rub. based on the exchange rate of the Central Bank of the Russian Federation as of the settlement date.

Responsibility for exceeding the cash settlement limit for delivery

If, under the supply agreement, settlements were made in cash for an amount exceeding the limit of 100,000 rubles, then the violators are held liable in accordance with Art. 15.1 of the Code Russian Federation about administrative offenses. Part 1 of this article provides for liability in the form of a fine of the following amount:

IMPORTANT! The division of one contract, involving the supply of more than 100,000 rubles, into separate delivery agreements, the amount of cash settlements for each of which does not exceed 100,000 rubles, will not exempt from liability if the regulatory authorities establish that the real will of the counterparties was aimed at a single supply (resolution of the Federal Antimonopoly Service of 03.12.2008 in case No. A72-3587 / 2008).

So, this article presents a sample supply contract, providing cash method making settlements. When concluding an agreement, it is important to remember that the amount of money transferred under the agreement should not exceed 100,000 rubles. The same rule applies to settlements in foreign currency taking into account the exchange rate of the Central Bank of the Russian Federation. Exceeding the established limit entails bringing to administrative responsibility.

Cash payment in the agreement how to register

CONTRACT N _____

for the supply of alcoholic beverages

(one-time for cash)

___________ "___" ___________ ____

We name__ hereinafter the "Supplier", represented by ______________, acting__ on the basis of _________, on the one hand, and _____________, hereinafter referred to as the "Buyer", represented by ___________, acting__ on the basis of __________, on the other hand, have entered into this Agreement as follows.

1. The Supplier undertakes to deliver, and the Buyer undertakes to accept and pay for alcoholic beverages (hereinafter referred to as the "Product") in the amount of ______ (__________) rubles.

2. The assortment and quantity of the supplied Goods are agreed upon by the parties through the approval of the Buyer's order. The buyer has the right to place an order both in writing and orally.

3. Delivery is carried out in the following terms: _______.

4. Prices for the Goods are set in accordance with the Supplier's price list.

5. Form of settlement - payment in cash by depositing funds into the Supplier's cash desk at the time of acceptance of the Goods at the Supplier's warehouse.

6. The quality of the supplied Goods must comply with the current requirements of the normative and technical documentation and be confirmed by the quality certificate of the manufacturer of the Goods.

7. Delivery of the Goods is made by self-pickup from the Supplier's warehouse.

8. Acceptance of the Goods.

8.1. The Buyer is obliged to accept the consignment of the Goods in terms of quantity and assortment at the time of its receipt at the Supplier's warehouse, sign the invoice and the acceptance certificate for the Goods in compliance with the requirements established by the current legislation.

8.2. If, upon acceptance of the Goods, defects in the Goods in terms of quantity and assortment are found, the Buyer makes the appropriate marks in the invoice and the act of acceptance and transfer of the Goods.

8.3. When delivering the Goods in an amount less than that specified in the Agreement, the Buyer has the right to demand that the missing amount of the Goods be transferred within _______ time.

8.4. When the Goods are delivered in an assortment that does not comply with the Agreement, the Buyer has the right to refuse to accept and pay for the Goods, and if it has been paid for, demand a refund of the amount paid.

8.5. If the Supplier handed over to the Buyer, along with the Goods, the assortment of which complies with the Agreement, the Goods in violation of the conditions on the assortment, the Buyer has the right, at his choice:

- accept the Goods that meet the assortment conditions and refuse the rest of the Goods

- refuse all transferred Goods

- demand to replace the Goods that do not meet the assortment condition with the Goods in the assortment stipulated by the Agreement

- accept all transferred Goods.

9. By agreement of the parties, the Buyer will ensure the return of containers and packaging to the Supplier for their reuse with payment at the prices agreed by the parties.

10. Disputes under this Agreement are resolved, if possible, through negotiations, and if no agreement is reached, in the Arbitration Court ________.

11. In everything else not provided for in this Agreement, the parties are guided by the current legislation of the Russian Federation.

12. Term of the Agreement.

12.1. This Agreement shall enter into force from "___" ______ ____ and is valid until "___" ________ ____.

12.2. If by the specified time the parties have unfulfilled obligations arising from this Agreement, the term of the Agreement is extended until they fully fulfill their obligations under this Agreement or until this Agreement is terminated.

12.3. The Agreement may be terminated early by agreement of the parties or upon expiration of ____ days from the moment one of the parties submits an application for termination of the Agreement, provided that the parties fully fulfill their obligations under this Agreement.

Sale and purchase agreement (supply) of goods. Sample

CONTRACT

purchase and sale of goods No. ___________________

________________________ "_____" ___________________ 20___

Hereinafter we will call__ the "Seller", represented by _____________________________ ______________________________. acting on the basis _____________. on the one hand and __________________________. hereinafter referred to as the "Buyer", represented by _______________ _______________. acting on the basis _______________. on the other hand have entered into this agreement as follows:

1. THE SUBJECT OF THE AGREEMENT

1.1. Under this Agreement, the Seller sells, and the Buyer buys the Goods in quantity, quality, assortment in accordance with the invoice and pays for it within the agreed time frame.

1.2. The goods are transferred in one or more batches.

1.3. The quality of the Goods must correspond to ____________________.

1.4. Quantity of goods: ________________________________________.

1.5. The Product has a warranty period of __________ (according to the specification).

1.6. Completeness, quality and cost of the Goods are determined in Appendix No. 1 (Specification), which is an integral part of this Agreement.

1.7. The goods are purchased by the Buyer for ____________________________.

1.8. The supplier guarantees:

- compliance with the proper storage conditions for the Goods prior to their transfer to the Buyer

- compliance with the requirements of regulatory legal acts in relation to goods imported into the territory of the Russian Federation

- proper implementation of production quality and safety control, compliance with regulatory and technical documents to the terms of manufacture and turnover of the Goods.

5. RESPONSIBILITY OF THE PARTIES

5.1. In case of late payment for the delivered Goods, the Buyer pays to the Seller a forfeit (penalty) in the amount of ___% of the amount of the delayed payment for each day of delay.

5.2. Payment of forfeit and compensation for losses caused by improper performance of obligations does not relieve the parties from fulfilling their obligations under this Agreement and does not entail termination of the Agreement.

5.3. In the event that hidden defects in the Goods are discovered within ___ (_______) days after its acceptance, the Buyer must immediately inform the Seller about this and call his representative to draw up an appropriate act.

5.4. After receiving the goods from the Seller, the Buyer bears full financial responsibility for it.

5.5. For violation of the terms of this Agreement, the parties are liable in the manner prescribed by law. Direct actual damage is subject to compensation, loss of profit is not compensated. The burden of proof lies with the injured party.

6. CONTAINERS AND PACKAGING, LABELING

6.1. The goods must be packed in containers (packaging) that meet the requirements of TU _________, ensuring its safety during transportation and storage.

6.2. In the event that the Goods are transferred in an improper container (packaging) or without it, the Buyer has the right to require the Seller to either package (pack) the Goods, or replace the inappropriate container (packaging), or reimburse the costs of filling (packing) the Goods by the Buyer.

6.3. The packaging of the Goods must be marked in accordance with the current legislation, indicating the information on the labels in Russian.

6.4. During acceptance, the Buyer checks for the presence on the Goods and transport packaging of information in Russian about the composition, manufacturer, shelf life, storage and use conditions, as well as other established information.

7. SPECIAL CONDITIONS

7.1. The Seller has the right, in case of non-payment, to demand the return of the delivered Goods.

8. DISPUTE RESOLUTION

9. DURATION OF THE CONTRACT

9.1. The term of the Agreement is from the date of its signing to "______" __________________ 20___

10. FINAL PROVISIONS

10.1. This Agreement is made in two copies with equal legal force, one copy for each of the parties.

# 1 LON

The situation is as follows: SP provides a service. The customer wants to pay in cash, but asks for a contract.

# 3 IrinaB

Users Posts: 3073

Please help, if anyone has a form of such an agreement - share it, if you don't mind.

There are a lot of standard contracts for the provision of paid services on the Internet. You can easily choose an option for your conditions.

Or tell me, please, how to correctly register this type of payment in the contract.

Or: Calculations are made by depositing funds into the cashier's office of an individual entrepreneur.

Disputes and disagreements that have every chance of appearing when a true agreement is fulfilled will be resolved as far as possible by means of negotiations between the sides. The website editors are not responsible for the veracity of information published in notes and marketing announcements on the website.

The right of ownership of the product and the risk of accidental death or accidental defect of the product passes to the Client during the episode of the transfer of the product to the Client (consignee), in fact it is formalized by the Client (consignee) signing the consignment note or consignment note.

Once incidents interfering with prompt unloading were formed during the episode of the arrival of the product at the facility, the price of the machine downtime is paid for an hour of the presence of industrial vehicles at the client's facility after 2 hours of delay due to the fault of the receiving party from the episode of arrival for all hours of hope until the unloading of the product. The community with reduced responsibility CJSC KERAMZIT, later called the General Supplier, is in the face of the CEO. The parties are responsible for non-compliance and for improper implementation of a true agreement in accordance with the current legislation and a real agreement. If it is impossible to resolve disputes by negotiating the parties after the implementation of the exercise prescribed by law pre-trial settlement disagreements work in accordance with the current legislation of the Russian Federation and submit the resulting dispute for discussion Arbitration court St. Petersburg and the Leningrad region.

• The BUYER pays for the Goods according to cashless payments to the current account or in cash to the SUPPLIER's cash desk.
• Download the supply agreement for CJSC Keramzit SPb / Moscow, keramzit in St. Petersburg... Delivery of goods is carried out in separate batches on time and in. Both by bank transfer and in cash by deposit.

The client must send an application to the General Supplier's address no later than 3 (3) working days before the day of shipment. Our company is ready to offer all kinds of options for joint work, based on the situation of relationships with visitors and different delivery criteria. Sample contract for the delivery of goods for cash. In all other respects, in fact, it is not stipulated in a true agreement, the parties are governed by the current legislation of the Russian Federation. The information must contain these about the nature of events, an assessment of their impact on the performance by the party of personal obligations in truth by the Agreement and for the period of fulfillment of promises. The general supplier is entitled to change the price for the product in the event of a change in tariffs for raw materials, energy resources, materials, services, etc. The term for consideration of a complaint is 10 (10) days from the episode of receipt of a complaint. The quality and completeness of the supplied product meet the requirements normative documents for standardization, working on the territory of the Russian Federation (GOST, TU). Inspect, sign and send reconciliation reports to the General Supplier's address in accordance with a real agreement. Force majeure incidents include actions for which the accomplice is not able to influence and for the origin of which he is not responsible, for example, an earthquake, flood, fire, and also a strike, government orders or decrees municipal authorities... As soon as your organization wishes to cooperate with our companies in the sense of supplying spare parts and auto components to our address, you have the opportunity to use our standard form of agreement for General Suppliers. Payment for the Product is made according to the precedent for the delivery of the product no later than the date specified in the agreement. Acceptance of the product in terms of quantity and quality must be carried out in accordance with the Instructions on the procedure for accepting industrial and technical products and products of ethnic use in terms of quantity and quality, confirmed by the order of the State Arbitration Court under the Council of Ministers of the USSR dated 15. St. Petersburg from ____________________ Individual merchant working on the basis of the Certificate series 78 008539258, issued 12. Wholesale 2 central wholesale cost for monthly orders from 170,000 to 400,000 rubles

V economic activity organizations that carry out cash payments through their cashier do not always use control cash registers(KKT), but get by by writing out an incoming cash order. Also, some organizations in some cases issue sales receipts or strict reporting forms (SRF). Let us consider in which cases the use of CCP is mandatory, and in which it is possible to issue a cash register or a sales receipt to the buyer, how to correctly draw up operations for accepting cash from legal entities, what sanctions are provided for non-use of CCP and violation of the order of conducting cash transactions.

The procedure for working with cash in the event of the sale of goods, the performance of work or the provision of services is governed by:

• application of CCP - Federal law dated May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" (hereinafter - the Law on the application of CRE);
• application of SSR - Decree of the Government of the Russian Federation of May 6, 2008 No. 359, which approved the Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers (hereinafter - the Regulation on settlements without the use of cash registers);
• the maximum amount of settlements in cash between legal entities - Ordinance of the Bank of Russia dated June 20, 2007 No. 1843-U (hereinafter - Ordinance No. 1843-U).

According to paragraph 1 of Art. 2 of the Law on the application of CCP cash registers are applied v mandatory by all organizations and individual entrepreneurs when they carry out cash payments in the event of the sale of goods, the performance of work or the provision of services. This provision of the Law does not apply to organizations and individual entrepreneurs who:

As you can see, only a limited number of organizations and individual entrepreneurs can not use CRE for cash payments.

However, the Law on the Application of CRE obliges to use cash registers only in cases of cash payments for goods sold, work performed and services rendered... In other words, settlements that do not fall under the sign of trading operations can be formalized without the mandatory use of CRE. Such calculations include, for example, settlements for the payment by the borrower of the principal amount of the debt under the loan or pledge agreement, interest for the use of borrowed funds, penalties (fines, penalties), as well as settlements with accountable persons for the employee to return the balance of the accountable amounts to the organization's cash desk.

Note that in accordance with clauses 3 and 13 of the Procedure for conducting cash transactions in the Russian Federation (approved by Decision of the Board of Directors of the Bank of Russia No. 40 dated September 22, 1993; hereinafter referred to as the Procedure):

• to carry out payments in cash, each organization must have a cash desk and keep a cash book in the prescribed form;
• accepting cash at cashier organization is made by cash receipts;
• acceptance of cash by organizations when making settlements with population produced with the obligatory use of CCP.

As follows from the last point, the implementation of cash payments is not focused on legal persons. This is confirmed, for example, by Art. 492, 493 of the Civil Code of the Russian Federation, which says that from the moment the seller issues a cash or sales receipt or other document confirming payment for the goods to the buyer, a retail sale and purchase agreement is considered concluded, according to which the seller undertakes to transfer the goods to the buyer intended for personal, family , home or other non-business use... Legal entities, on the other hand, are organizations engaged in entrepreneurial activities that involve systematic profit (Article 2 of the Civil Code of the Russian Federation).

In addition, as can be seen from the above norms of the Procedure, when accepting cash to the cashier the organization draws up a cash receipt order. There may be an opinion that operations for accepting money from legal entities for sold goods, works, services can be drawn up with a cash receipt order without using a cash register. However, it is not. From the above norms, it follows only that there are restrictions on the part of the legislator, the essence of which is to minimize cash payments between legal entities. This conclusion is confirmed by clause 2 of the Procedure, which states that enterprises settle their obligations with other enterprises, as a rule, in non-cash through banks.

Nevertheless, the complete exclusion of cash settlements between legal entities is impossible and, therefore, such settlements must be carried out in accordance with the Law on the Application of CCP, i.e. with the obligatory use of cash registers. It should be noted that the Law itself does not establish the dependence of the use of CCP on goals purchase of goods, works, services.

In addition, the Law on the Application of CCP does not divide buyers into the population and legal entities, but only determines the moment and case of application of the CCP. So, according to Art. 5 of this Law, organizations using cash register equipment are required to issue to buyers (clients) when making cash payments at the time of payment cash receipts printed by cash registers.

The conclusion on the mandatory use of CCP in cash settlements between legal entities is confirmed by the Plenum of the Supreme Arbitration Court of the Russian Federation in the Resolution of July 31, 2003 No. 16 “On some issues of the practice of applying administrative responsibility under Art. 14.5 of the Administrative Code of the Russian Federation, for non-use of cash registers ". Clause 3 of the Resolution indicates that the scope of regulation of the Law on the Application of CCP is cash cash settlements regardless of, who and for what purpose makes purchases (orders services), and the courts should keep in mind that cash registers are also subject to use in cases where cash payments were made with an individual entrepreneur or organization (buyer, client).

As you can see, in terms of the use of CCP for cash settlements on transactions with the sign of trade, the norms of the Law on the Application of CCP and the Procedure are identical - CCP should be applied without fail. As for the rules for conducting cash transactions, they are regulated only by the Procedure, which means that when accepting cash directly at the cash desk of the organization, it is necessary to write an incoming cash order.

Thus, for the correct execution of cash payments between legal entities, it is necessary to proceed from the following:

• the seller organization, carrying out transactions that have the sign of trading, is obliged to apply CRE and issue to buyers, including legal entities, cash receipts or SRFs, equivalent to cashier's checks, or sales receipts and other documents confirming the receipt of funds for goods, work, service ( at the request of the buyer);
• the seller organization, making cash payments for the goods sold, work performed, services rendered directly through its cashier, must register the receipt of cash with cash receipts and fill out the cash book.

In other words, the seller organization, when receiving funds from a buyer - a legal entity, directly to its cashier must punch and issue a cashier's check and issue a cash receipt order for the amount pierced in this check. This position is confirmed in the letter of the Federal Tax Service of Russia in Moscow dated June 22, 2005 No. 22-12 / 44690. Note that it is possible to identify a buyer - a legal entity upon presentation of a power of attorney to receive goods, accept works or services, make settlements and receive settlement documents.

Thus, if the seller organization conducts cash payments using cash registers, which are located in trading halls, sales offices and other premises that are not a specially equipped cashier of the organization, where sellers or cashiers-tellers accept money, draw up receipts cash orders no money is required for each receipt from the buyer. In this case, at the end of the working day (shift), cash receipts are drawn up for the total amount of proceeds handed over by each of the sellers or cashiers-tellers to the cashier of the seller organization.

If the cashier of the seller organization receives proceeds both directly from sellers or cashiers-tellers, and from buyers - legal entities, separate cash receipts are drawn up for each of the types of receipts:

• for the amount of proceeds received from sellers or cashiers-tellers - at the end of the working day (shift) upon their delivery to the cashier of the seller;
• for the amount of proceeds received from each of the buyers - legal entities - at the time of such receipt; when settling with each of such buyers, a cashier's receipt will be knocked out on the cash register located directly at the cash register.

If the seller organization makes settlements both with the population and with legal entities directly through its cashier, the processing of cash receipts can be organized as follows:

Note that the Federal Tax Service of Russia issued a letter dated June 10, 2011 No. AS-4-2 / ​​9303, in which it considered the procedure for making cash payments, which does not provide for the preparation of a separate cash receipt order when receiving money from a legal entity. In particular, the letter says that “the funds received from the legal entity in payment for the goods will be reflected in the Z-report of the seller organization, drawn up on the basis of the KKT work shift. The proceeds of the selling organization received during the day must be capitalized by the cashier of the enterprise by drawing up an incoming cash order and the corresponding entries in cash book enterprises. In this case, the amount of proceeds must correspond to the readings of the summing counters and the control tape of the KKT. "

In connection with the foregoing, the procedure for accounting for cash used by the seller organization when making cash settlements with legal entities must be consolidated in the accounting policy.

Note that in cash payments directly through the cash desk, the seller organization in accounting records the proceeds received from the population and issued by a general cash receipt order, without using account 62 "Settlements with buyers and customers" accounting record on the debit of account 50 "Cashier" and credit of account 90 "Sales". Such correspondence is provided for by the Chart of Accounts and the Instructions for its application.

If the selling organization uses account 62 to reflect settlements with the population, then, according to the author, it follows according to analytical criteria:

• "Counterparty" - indicate "Retail trade, work performed, services rendered to the population";
• "Agreement" - indicate the number of the Z-report.

In this case, the necessary methodological requirements for analytical accounting for account 62, established by the Chart of Accounts and the Instructions for its use, in particular the construction analytical accounting in order to obtain the necessary data on buyers (customers) and settlement documents, will be observed.

Separately, we note that, in the opinion of the Federal Tax Service of Russia, expressed in a letter dated June 20, 2005 No. 22-3-11 / 1115 "On the application of CCP", in the event of an advance payment (prepayment) for future deliveries of goods, performance of work and provision of services CCP should be used, since there is a connection with the indicated types of settlements.

Example. Organization "ABVG" sells office furniture and, along with cashless payments carries out payments in cash both with legal entities and with the population. Proceeds from buyers - legal entities and the population go directly to the cashier of the organization "ABVG". The ABVG organization takes into account the proceeds received from the population without using account 62.

During the working day, the cashier of the "ABVG" organization received receipts from the population in the amount of 900 rubles. and buyers - legal entities in the following sizes:

• LLC BAM under contract No. 11 in the amount of 1200 rubles;
• LLC Aladdin under contract No. 31 in the amount of RUB 1,500;
• LLC "Solnyshko" under contract No. 27 in the amount of 700 rubles.

The total amount of earnings per working day was 4300 rubles.

In the accounting of the ABVG organization, cash transactions will be reflected in the following accounting entries:

D 50 - K 62, subaccount "LLC" BAM "/ contract No. 11" - 1200 rubles. - the receipt of proceeds for the goods sold to the buyer - legal entity is reflected; basis - cash receipt order No. 1 and Z-report (the amount of proceeds received from the buyer - a legal entity was included in the total amount of proceeds reflected in the Z-report);

D 50 - K 62, subaccount "LLC" Aladdin "/ contract No. 31" - 1500 rubles. - the receipt of proceeds for the goods sold to the buyer - legal entity is reflected; basis - cash receipt order No. 2 and Z-report (the amount of proceeds received from the buyer - a legal entity was included in the total amount of proceeds reflected in the Z-report);

D 50 - K 62, subaccount "LLC" Solnyshko "/ contract No. 27" - 700 rubles. - the receipt of proceeds for the goods sold to the buyer - legal entity is reflected; basis - cash receipt order No. 3 and Z-report (the amount of proceeds received from the buyer - a legal entity, was included in the total amount of proceeds reflected in the Z-report);

D 50 - K 90 - 900 rubles. (4,300 rubles - (1,200 rubles + 1,500 rubles + 700 rubles)) - the receipt of proceeds from retail in the form of the difference between the total amount of proceeds indicated in the Z-report and the amount of proceeds received from buyers - legal entities.

Four entries will be made in the cash book for cash receipts:

• No. 1, 2, 3 - for the amount of proceeds received from each of the buyers - legal entities, that is, for 1200, 1500 and 700 rubles;
• No. 4 - for the total amount of proceeds received from individuals, i.e. for 900 rubles.

The cashier will attach cash receipts № 1, 2, 3, 4 and Z-report to the cash statement.

Control over the use of CCP

Control over the use of CCP is carried out by tax authorities and internal affairs bodies. Article 7 of the Law on the Application of CCP establishes, in particular, that the tax authorities:

• exercise control over the completeness of revenue accounting;
• check documents related to the use of CCP;
• check the issuance of cashier's checks by organizations and individual entrepreneurs;
• impose fines on organizations and individual entrepreneurs in the cases and in the procedure established by the Code of the Russian Federation on Administrative Offenses.

So, according to Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, non-application of CCP, as well as refusal to issue, at the request of the buyer (client) a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)) entail a warning or the imposition of an administrative fine on citizens in the amount from 1,500 to 2,000 rubles; for officials - from 3000 to 4000 rubles; for legal entities - from 30,000 to 40,000 rubles.

In turn with tax authorities in the exercise of their control functions, the internal affairs bodies interact within the limits of their competence.

Limitation of cash circulation established for legal entities. Monitoring compliance with the correctness of cash handling

Cash regulation and control money circulation in the RF are entrusted to central bank Russian Federation (Bank of Russia).

The Regulations on the Rules for Organization of Cash Circulation in the Territory of the Russian Federation No. 14-P dated January 5, 1998, approved by the Board of Directors of the Bank of Russia on December 19, 1997, Minutes No. 47 (hereinafter referred to as Regulations No. 14-P), and the Procedure indicated that all organizations, regardless of their organizational and legal form and spheres of activity, are obliged to keep free funds in bank institutions, do not have the right to accumulate cash in their cash desks for the implementation of future expenses and are obliged to hand over the cash received at the cash desks to bank institutions.

At the same time, organizations are allowed to keep cash in cash desks within the limits established by the banking institutions serving them, and to spend the cash proceeds received at the cash desk for the purposes provided for by law and permitted by the banking institutions. Such purposes include, for example, the business needs of the organization, travel and entertainment expenses.

The requested amount of the cash balance limit is calculated by the organization independently on the basis of data on the amount of proceeds for the last three months and payments made (except for wages and payments of a social nature) for the same period. The limit of the cash balance at the cash desk is calculated in accordance with the form No. 0408020 “Calculation for setting a cash balance limit for the enterprise and issuing a permit for spending cash from the proceeds coming to its cash desk” (hereinafter - Calculation). The calculation also provides the purpose of spending cash from the revenue received by the organization. The calculation is certified by the signatures of the head and chief accountant of the organization. The servicing institution of the bank analyzes the Calculation and sets a limit for the balance of cash at the cash desk for the organization, signed by the head of this institution of the bank.

In addition, the Bank of Russia is taking measures to limit the amount of cash payments. So, according to Ordinance No. 1843-U at the moment, the limit for cash settlements between legal entities, entrepreneurs, legal entities and individual entrepreneurs should not exceed 100,000 rubles. At the same time, the conditions of this restriction are the implementation of cash payments within the framework of one contract and the connection with entrepreneurial activity. It is not in vain that the legislator points out the connection with entrepreneurial activity, thereby emphasizing the need for limited participation of legal entities in cash payments, which has already been mentioned.

Control over the procedure for working with cash in terms of limiting cash circulation between legal entities is entrusted to bank institutions. Regulation No. 14-P, among other things, establishes the rules for organizing the circulation of cash and recommendations for checking the compliance of organizations with the procedure for working with cash.

In particular, clause 2.14 of Regulation No. 14-P states that “bank institutions, in order to maximize the attraction of cash to their cash desks through the timely and complete collection of cash receipts from enterprises, at least once every two years, check the observance of the procedure established by the Bank of Russia conducting cash transactions and working with cash ... ". The check is carried out in accordance with the Recommendations on the implementation by credit institutions of checks on the observance by enterprises of the procedure for working with cash, which are an Appendix to Regulation No. 14-P.

Organizations that do not comply with the procedure for conducting cash transactions and working with cash are subject to liability measures provided for by legislative and other legal acts of the Russian Federation. For example, in Art. 15.1 of the Administrative Code of the Russian Federation provides for sanctions for the following offenses related to working with cash:

When these violations are established, the amount of the administrative fine for officials is 4000-5000 rubles, for legal entities - 40,000-50,000 rubles.

Application of BSO. Control over the use of BSO

As already noted, when providing services to the population, instead of cash register receipts, organizations issue SRFs, which are equated to cash register receipts.

When using SRF, it is necessary to be guided by the Regulation on calculations without CCP. BSO forms are made by typographic method or formed using automated systems... Moreover, such systems should contain protection against unauthorized access, identify, record and save all operations with SRF, as well as have functions to protect it. unique number and series for at least 5 years.

BSO should contain all required details, established by clause 3 of the Regulation on calculations without the use of KKT. It should be noted that the list of requisites is open, therefore the organization (individual entrepreneur) has the right to independently supplement the SRF with other details that characterize the specifics of the service provided.

Such details can be, for example, a service code in accordance with All-Russian classifier services to the population OK 002-93, the logo of the organization, decoration in the form of drawings on the subject of the service, the rules for the provision and use of the service, the time and place of the provision of the service, the name (address) of the site on which there is a description of the service.

It should be noted that earlier the BSO forms were approved by the Ministry of Finance of Russia in agreement with the State Interdepartmental Expert Commission on CCP. Now, according to the Regulation on settlements without the use of CRE, organizations and individual entrepreneurs develop SSR forms independently, except for cases when, in accordance with the legislation of the Russian Federation, federal executive bodies are empowered to approve SSR forms.

Currently approved federal authorities For the executive branch, SSO forms exist, in particular, in relation to services for the carriage of passengers and luggage by road transport and urban land electric transport, as well as in relation to services provided by cultural institutions.

When rendering services to the population, in respect of which the forms of SSR are approved by the federal executive authorities, organizations and individual entrepreneurs are obliged to use these forms of SSR.

Failure to issue a cash register equivalent to a cashier's check is the basis for bringing an organization (individual entrepreneur) to administrative responsibility for making monetary settlements without using a cash register in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, information on the sanctions for which was indicated earlier.

It should be borne in mind that according to the position of the Federal Tax Service of Russia, expressed in letter No. AS-4-2 / ​​9303, “when determining the list of services, one should be guided by the All-Russian Classifier of Services to the Population OK 002-93 ...”. When rendering services to the population that are not named in OK 002-93, KKT is applied in the generally established manner.

Payments using payment cards are equated to cash payments.

With the exception of payment agents engaged in the activity of accepting payments from individuals, as well as credit institutions and bank payment agents operating in accordance with the banking and banking legislation.

The list of organizations and types of activities to which this rule applies is established in paragraph 3 of Art. 2 of the Law on the application of CCP.

Chapter 26 "The taxation system in the form of a single tax on imputed income for certain types of activities" Tax Code RF.

This position is adhered to by the Federal Tax Service of Russia in a letter dated September 8, 2005 No. 22-3-11 / 1695 "On clarification of the legislation on the use of cash registers."

Z-report - a report when working with cash register. Filmed mainly once at the end of the shift. The Z-report indicates the total amount of funds received at the cashier during the shift, i.e. revenue.

Chart of accounts accounting financial and economic activities of organizations and the Instructions for its application approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

To simplify the example, other documents established by the legislation of the Russian Federation and mandatory for drawing up when applying the CCP are not indicated.

Regulation No. 14-P.

The procedure for conducting cash transactions in the Russian Federation.

Instruction No. 1843-U.

Cultural institutions are: cinema and film distribution institutions, theater and entertainment enterprises, concert organizations, philharmonic collectives, circus enterprises and zoos, museums, parks (gardens) of culture and recreation, including services of an exhibition nature and decoration and services physical culture and sports (holding sports and entertainment events) (clause 6 of the Regulation on settlements without the use of CCP).