Calculation of the cashier limit on the g form. Correct calculations of the limit at the checkout. Separate subdivisions

Organizations dealing with cash this year should have a cash register. Its presence implies the need to draw up an order for the cash limit for 2017. We will consider the features of this document and the required details in the article.

The presence of a cash register presupposes the need to fill out a cash book. It is she who allows you to track the movement of money from the cash register. Responsibilities for making entries lie either with the head of the enterprise or with the cashier (accountant). There is a line in the cash book to indicate the balances at the end of each working day. Their values \u200b\u200bshould not exceed the established limit.

If the organization generates surpluses, then they must be sent for collection or to a serving financial organization. Otherwise, the regulation of the Central Bank of the Russian Federation No. 373-P of November 12, 2011 will be violated. This will threaten with penalties.

To prevent surpluses in the organization, the cashier must monitor cash receipts, and the head of the enterprise must draw up an order for the cash limit for 2017 in time. A sample will help you enter all the necessary details correctly.

These categories have been allowed not to use limits since June 1, 2014. If the organization does not know whether it belongs to the SMP, then the criteria can be found in the Federal Law No. 209-FZ of July 24, 2007. For example, if the number of employees does not exceed 100 people, then such an organization will be considered a small business entity.

In case of loss of the status of the NSR, the organization is obliged to immediately calculate the cash limit and issue an order.

Features of drawing up an order

Before drawing up an order, the organization must choose the appropriate calculation formula for itself. If the company accepts payment for goods and services in cash, then the calculation must be based on the volume of receipts, otherwise - on the amount of payments made minus salaries and benefits.

full name of the organization;
number and name of the order;
date of compilation;
city \u200b\u200bof compilation;
validity period (it can be not only a year, but also a quarter, a month, it is possible not to specify the terms at all, but then the document will be valid until a new order is accepted or the current one is canceled);
the size of the established limit (indicated in rubles);
the period between the delivery or receipt (depending on the method of calculation) of cash - is indicated in working days.

Such a document is signed by the head of the organization. It is important to prescribe who will control the execution of the order. Here you can specify the chief accountant, for example. If the manager monitors the execution himself, then a postscript should be made that he retains responsibility and control over the execution of the order.

Limit Cancellation Order

If the enterprise has become small or was such, but at its own will uses the cash limit, then at any time it can stop applying it. But for this it is necessary to issue an order to cancel the use of the previous order on limits (its details are indicated). It is imperative to prescribe the basis for cancellation - referral to the SMP or IE.

How to set the correct cash limit so that it is convenient for an organization to comply with it and, at the same time, not to get fines due to incorrectly drawn up documents - these issues are of concern, without exception, to all business entities, both large organizations and small businesses.

For different entities, in view of their different activities and industry specifics, different documents may be required, and the calculation itself can be done in different ways. It should be noted that the preparation of such documents requires knowledge of the legislation and the latest changes in by-laws at various levels. When preparing documents for internal cash transactions, you need to take into account many different aspects and subtleties, the specifics of the organization's activities.

Let us consider in detail in our today's article, in how best to calculate the cash limit and what documents need to be drawn up. We will tell you in detail how to draw up all the necessary documents correctly so that the inspectors have nothing to complain about.

General rules for limits

Individual entrepreneurs and organizations that work with cash and have a cash register must have an order for a cash limit - the form and content of the order has several options. Let us consider further these options and the rules for drawing up such documents in more detail.

Working with a cash register, provides for maintaining a cash register. This book keeps records of the availability and movement of cash at the economic entity. Transactions in this book are recorded by a cashier / accountant or a manager / entrepreneur. The book must reflect the current cash balances at the end of the day. The values \u200b\u200bof these balances should not exceed the limit set by the organization / individual entrepreneur. If surplus cash is generated, they must be collected through a bank or sent to a servicing financial institution. Responsible persons must ensure that the current cash balances comply with the internal order on the cash limit, and the manager is obliged to ensure that the business entity has such a document and that it is correctly drawn up in accordance with the latest legislative norms.

Cash balances and cash flow at the cash desk are regulated by the Regulation of the Central Bank No. 373 of November 12, 2011, its non-observance gives the supervisory authorities the right to apply penalties to the subject.

Features of drawing up an order

Regardless of whether a business entity has a cash limit or not, the cash flow must be determined by the corresponding internal order of the head or individual entrepreneur.

Note that for some business entities, the use of the cash limit is not mandatory - small business entities (the number of employees is up to 100, the annual revenue is up to 800 million, individual entrepreneurs).

If an organization at some point ceases to fall under the SMP category, then it is obliged to immediately draw up a calculation of the cash limit and an order on cash discipline.

We also note that the complete absence of any document on cash balances means that a zero cash limit is set and any cash balance at the end of the day is unauthorized and is a violation.

An order on the cash limit can be drawn up in one of the following options:

The order may contain an indication of a specific amount of the cash limit with the attachment of the calculation of this limit;
The order may contain an indication of the cancellation of the previously valid cash limit;
The order may contain an indication that the cash limit is not set and what is the procedure for storing cash in the organization / individual entrepreneur.

General rules for ordering a cash limit

The cash balance limit is the one approved by the internal order of the entity, maximum amount cash, which can be officially in the cashier's office at the end of the working day.

Before placing an order, you need to choose one of two options for calculating the limit:

if the entity accepts payment in cash at the cash desk for goods or services / work, then the calculation of the cash limit for cash must be made based on the volume of cash receipts;
if the amount of cash received at the cash desk is often less than the amount of expenses and payments per day, due to the specifics of the entity's activities, then it is customary to calculate the cash limit by the amount of payments made, but without taking into account payments on account of salaries or any benefits to employees.

The specified calculation of the cash limit is drawn up on a separate sheet - an annex to the order on the cash limit. The text of the order will be the same in both cases.

An order on setting a limit on cash balances must contain the following information:

full name of the economic entity;
name (type) of the document being prepared;
date and serial number of the order;
place of compilation (city);
the period of the order;

If the validity period of the order is not specified, then it is considered valid until the entry into force of the new order (or its cancellation by the new order).

the size of the established limit (indicated in whole rubles);
it is necessary to indicate in the document the period between delivery and receipt of cash (in working days);
indicate the person in charge who will monitor the execution of the order (cashier, accountant, manager);
approval of the document by the head of the economic entity / individual entrepreneur.

It should also be noted here that a separate subdivision, which has a valid own bank account, must also have an established cash limit.

General rules about cash limit

The cash limit, let us remind you again, set by you, the amount of cash that you officially declare, and it is this that can remain after collection at the end of the day at your cash desk.

Exceeding the limit set by the internal document is possible in the following cases:

during the period when salaries are issued to employees of a business entity (any payments and benefits) for the amount of unpaid salaries, five days are allocated for all salary payments;
on weekends, non-working holidays, if there were cash transactions during this period.

For exceeding the established limit or improper storage of cash, administrative measures are provided for the economic entity - fines for officials are four to five thousand rubles, for legal entities 40-50 thousand rubles.

Note that if the organization does not have a document that officially establishes cash limits or stipulates its absence, then by default the limit is considered zero and then any cash balance is a violation. In any case, an organization or an entrepreneur working with cash must have an internal order establishing the rules for cash balances at the cash desk and keeping money, indicating the responsible persons.

Now there are new rules for small businesses (the number is up to 100 and the annual revenue of the economic entity for last year up to 800 million rubles), are no longer required to have a limit, but the regulatory document still needs to be drawn up with a clear indication of the absence of limiting funds and prescribe the rules for their storage. And those who previously had a limit and want to cancel it - make an order to waive the limit.

Cash limits are not required now to be approved by the bank, now the business entity approves it independently.

Document options for registering a cash limit

There are several options for processing documents for the cash limit:

Without applying the limit from the beginning of the year - an order is drawn up on the storage of cash without a set limit.
Cancellation of the limit in the middle of the year - you need to draw up two documents: the Order to cancel the previously set limit and the Order to keep cash.
Establishing a cash limit - an Order on a cash limit and an Appendix to the order Calculate a cash limit are drawn up.

Issuing a new limit order automatically cancels the previous order if its validity period was not specified in it.

Order processing:

Full name of the business entity;
Document name (Order);
Order number, date;
Full name of the document (for example, "On approval of the balance of cash money at the register");
In accordance with which federal regulation the internal order of cash discipline is established;
Further, "I order:" and a detailed text of the order, point by point, depending on specific circumstances;
Indicate the establishment / cancellation / absence of a cash limit on cash;
Specify the procedure for storing cash at the cash desk;
Appoint persons responsible for the execution of this order;
When setting the limit, indicate the document - the Limit Calculation application;
Signature of the director of the organization or individual entrepreneur.

A sample Order on the cash limit can be obtained at the link: http://okbuh.ru/wp-content/uploads/2017/03/obrazec_prikaza_na_limit_kassy.docx

Calculation of the limit of cash balances at the cash desk

Now a business entity has the opportunity to choose a scheme for calculating the limit based on the specifics of the activity:

Cash proceeds;
Cash expenses.

If in the organization the amount of incoming cash proceeds is significantly higher than current expenses, then the cash limit is set by revenue.

If the subject has such an activity that there is little cash flow, and the expenses and withdrawals from the cash desk are quite significant for him in terms of volume, then the second option is chosen - calculation of expenses.

If you cannot immediately determine which of the methods suits you best, then make a preliminary calculation for both options, and then install and execute the option that is most preferable for you.

To calculate and set limits, it is convenient to select data for the last year or for the last quarter (six months), depending on the specifics of the business entity's activity (but not more than 92 workdays). The limit on balances is set in whole rubles without kopecks, if necessary, it is rounded up according to the rules of mathematics - up to 50 kopecks down, if 50 or more, then up to a whole ruble.

Calculation based on revenue:

L \u003d V / P x Nc,

where L - limit on cash balances (in rubles);

V - the volume of cash receipts from the goods sold by the entity, works or services performed by him, for the accepted period, we note that for new entities, the expected volume of receipts (in rubles) is taken;

P- accepted settlement period (in working days), but not more than 92 working days;

Nc - the period of time (in working days) between the day of receipt of cash and the day of collection (delivery to the bank), for example, if cash is deposited every two days, Nc \u003d 2.

Note that this period should be more than 7 working days, and if there is no bank in the settlement where the retail outlets (objects) are located - 14 working days.

The period P is usually chosen as follows:

Based on the previous period - calculation for 1 sq. 2017 is produced based on Q4 data. 2016;
Based on the previous similar period (for example, for the previous year) - calculation for 1 sq. 2017 based on Q1 2016 data;
Based on the previous period of peak sales and receipt of maximum revenue (when calculating by expenses, according to the period of maximum payments or expenses).

Calculation example: LLC "Malina" calculates its cash limit for June 2017, takes as a basis the data - June 2016, the number of working days - 22, revenue - 500,000 rubles, cash collection - once every two days. Cash limit calculation: L \u003d (500,000 / 22) x 2 \u003d 45,455 rubles.

Calculation based on expenses (established regardless of whether there is a receipt of cash proceeds or not, in accordance with clause 2 of Instruction No. 3210-U):

L \u003d R / P x Nn,

where L - limit on cash balance (in rubles);

R- the amount of cash issued by the subject or the amount of expenses for the period accepted for calculations (in rubles), minus the salaries (benefits) paid to employees, for new organizations we accept - the expected expenses;

P - the period accepted for settlements (in working days), but not more than 92 working days;

Nn- the period, in working days, between two successive cash withdrawals from the bank account, excluding salaries (benefits) to employees. This period should not be more than 7 working days, and if there is no bank in the settlement where the shops (objects) are located - 14 working days.

Calculation example: LLC "Malina" calculates its cash limit for June 2017, takes as a basis the data - June, July and August 2016, the number of working days - 65, payment to suppliers for 3 months - 500,000 rubles, receipt of cash in bank - every two days. Cash limit calculation: L \u003d (500,000 / 65) x 2 \u003d 15,385 rubles.

Conclusion

When placing an order for a cash limit, it is important first to correctly calculate the amount of the limit itself, which will be, first of all, convenient for the organization itself to observe, because an incorrectly calculated limit will lead to constantly repeated violations of cash discipline, which will sooner or later be noticed by the supervisory authorities , and therefore will lead to penalties. Therefore, the paperwork must begin with determining whether a limit is needed at all and what it should be, and then the type of document is selected.

When drawing up an order, it is important to indicate all the necessary information about the cash discipline established in the organization, clearly state the procedure for storing cash and appoint responsible persons for the execution of the order. When placing an order, it is imperative to refer to the latest current provisions on the procedure for setting cash limits.It is important to note that the internal documents of the organization referring to previously valid rules are considered invalid, this must also be taken into account.

Today we examined in detail the issue of calculating and formalizing the cash limit, touched upon the nuances that need to be known and taken into account when setting limits. They spoke in detail about typical situations, gave examples and samples for the design of various options for documents. We hope you will find this information useful for calculating your data and processing documents in your organization. And after reading our article, you will not have any difficulties with the correct preparation of all the necessary orders and annexes to them.

No financial system will work steadily if banks do not receive free commercial cash at their disposal. To oblige a business entity to hand over the surplus balance, and not to store the money in its cash register, was only possible by compulsory means with the prospect of applying administrative responsibility. So, any amount in the cash desk in excess of the prescribed limit will turn out to be an unpleasant surprise for officials up to 5,000 rubles and up to 50,000 rubles for the legal entity itself.
Cash balance limit for 2017 for small businesses latest news

In March 2014, the Bank of Russia Ordinance announced the cancellation of several provisions regarding the conduct of cash transactions for small business entities, and from June 1, 2014, cash can be kept at the company's cash desk without restrictions in amount and time.

Calculation of the cash limit for small businesses in 2017

By volume of receipts:

Limit \u003d Amount of proceeds / Number of working days * Term of delivery of cash proceeds.

It is important to know a few points:

the total amount of receipts includes only revenue from the sale of goods, works and services, refunds of accountable money and income from other economic activity... The amounts intended for payments to employees in the form of salaries, scholarships, material support are not taken into account.
for the calculation, take any period of three months during the previous 92 working days, and divide the amount of revenue by the number of working days that fell for the selected period in accordance with the work schedule of the company and its divisions.
the deadlines for the delivery of proceeds are most often spelled out in the agreement with the bank and cannot exceed 7 days, and for settlements without bank branches - 14 days. It is important to remember that if there is a cash collection schedule, this value is substituted into the formula.

Sample calculation of the allowable cash balance:

Provided that the revenue of the trade organization for the last quarter is 5,000,000 rubles, the workers were all 90 days, and according to the contract, collection once every three days, the maximum balance amount will be
5,000,000 / 90 * 3 \u003d 166,667.00 rubles

When calculating the cash limit for the volume of issue, the sum of all issued funds is taken as a basis, but in this version, funds for salaries and other payments to employees will not be included in the formula. Such a method is justified when the purchase of raw materials and products from the population is constantly being carried out, because in this case the limitation on the amount of payments does not apply. The calculation can be done using the same sample.

Newly registered economic units use expected output or receipts to calculate the balance.

Cancellation of the cash limit for small businesses by law

The procedure for conducting cash transactions No. 3210-U determines that the cancellation of the cash limit is legal for individual entrepreneurs in any taxation system and small business entities. And if the issue is clear with entrepreneurs, then the legal entity needs to evaluate and justify its right to cancel. You do not need to specially issue anything; to confirm the status, a business entity simply needs to meet several criteria:

1. The amount of revenue for the year should not exceed 800 million rubles (until July 25, 2015, the requirements were stricter, and the limit of receipts was 400 million rubles);
2. The average number cannot be more than 100 people;
3. Equity participation in the authorized capital of others legal entitiesnot included in the small category, no more than 49%;
4. The share participation of the state, subjects of the Russian Federation and their municipalities, foreign and public organizations should be below 25%.

Federal Law No. 209-FZ establishes that failure to fulfill any of the listed conditions for three consecutive periods excludes the company from the list of small ones.

Order to cancel the cash limit for small businesses

If an organization that previously applied the limit has decided that it is still more profitable to cancel it and has observed all the conventions of the law, then you need to protect yourself from nit-picking inspectors and issue an order to cancel the balance of the enterprise. Notify all employees under the signature, and send a copy to all departments.
It will be safer to issue the same order for an individual entrepreneur, even if there are no hired workers, there is no one to familiarize with it, and the entrepreneur gives the order to himself. Sometimes a document that looks funny saves you from fines with its unprepossessing content.

Sample order to cancel the cash limit for small businesses

As an example, you can use the following wording:

"From 01/01/2017, cancel the action of order No. w / n dated 01/01/2013" On the establishment of a limit on the balance of cash ". Ensure the storage of cash at the cash desk of the enterprise without limiting the balance limit. "

Officials of the Bank of Russia do not consider the postscript about the absence of a new limit as mandatory, but it is better to hedge against the appearance of an inspector who is convinced that if a new limit on the balance is not set, then this is a cancellation of the old value, and from the date of the order it is equal to zero.

Do I need a cash limit for small businesses - expert opinion

The decision to cancel the cash limit is not always justified, sometimes it is more profitable and safer to store cash in a current account, and not in an office safe. Do not forget about limiting the amount of cash payments between business entities, so non-cash money is also needed.

Regardless of the option chosen for conducting cash transactions, the head of the enterprise and the entrepreneur must remember that the order to establish a limit on the amount of the balance on the cash desk must either be strictly followed, or a cancellation order must be issued in writing. It will cost you more to ignore this document.

In order to understand the concept of "cash discipline", you first need to understand the difference between the terms "Cash register" and "Cashier":

Cash register (KKM, KKT) Is a device you need to receiving funds from your customers. There can be any number of such devices, and each of them must have its own reporting documents.

Enterprise cash desk (operational cash desk) Is a collection all cash transactions (reception, storage, issue). The cash register receives the proceeds received, including from the cash register. All cash expenses related to the activities of the enterprise are carried out from the cash desk and money is handed over to collectors for further transfer to the bank. The checkout can be a separate room, a safe in a room, or even a drawer in a desk.

So, all cash transactions must be accompanied by the execution of cash documents, which is usually meant by compliance with cash discipline.

Cash discipline Is a set of rules that must be observed when carrying out operations related to the receipt, withdrawal and storage of cash (cash transactions).

The main rules of cash discipline are:

Who should comply

The need to maintain cash discipline does not depend on the availability of cash register machines or the selected taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Bank of Russia Ordinance No. 3210-U dated March 11, 2014.

According to it, in 2019, the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts to the cashier

L \u003d V / P x N c

V - the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P - the settlement period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which there were the most peak volumes of cash receipts). The billing period must be no more than 92 working days

N c - the period of time between the day in which the cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the village - 14 working days. for instanceif money is deposited to the bank once every 3 working days, then N c \u003d 3. When determining N c, location, organizational structure, specificity of activities (seasonality, working hours, etc.) can be taken into account.

Calculation example... LLC "Company" is engaged in retail trade. The management of the organization decided to set a limit on the cash balance for 2019, taking December 2018 for the billing period. In December, the company worked for 21 days and received cash proceeds of 357,000 rubles. In this case, the organization's cashier handed over the proceeds to the bank once every 2 days. In this case, the cash balance limit will be: RUB 34,000 (357,000 rubles / 21 days x 2 days).

Option 2. Calculation based on the volume of cash withdrawals from the cash desk

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).

In this case, the formula applies:

L \u003d R / P x N n

L - limit of cash balance in rubles;

R - the volume of cash withdrawals for the settlement period in rubles (excluding the amounts intended for payments wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash withdrawals;

P - the settlement period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the most peak volumes of cash withdrawals). The billing period must be no more than 92 working days, while its minimum value can be anything.

N n - the period of time between the days of receipt of money at the bank (excluding amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the village - 14 working days. For example, if money is withdrawn from the bank once every 3 working days, then N n \u003d 3.

Calculation example... LLC "Company" is engaged in retail trade. The society does not accept cash proceeds, buyers pay through the bank. However, from time to time the company withdraws cash from the bank for settlements with suppliers. The management of the organization decided to set a limit on the cash balance for 2019, taking December 2018 for the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the organization's cashier received cash at the bank once every 4 days. No wages were issued from the cash desk. The remainder limit in this case will be: RUB 86 800 (455,700 rubles / 21 days x 4 days).

Order for setting a cash limit

After you calculate the limit on the cash balance on the cash register, you must issue an internal order approving the amount of the limit. In the order, you can specify the expiration date of the limit, for example, 2019 (sample order).

The law does not provide for the obligation to reset the limit every year, therefore, if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and beyond until you issue a new order.

Simplified order

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (the number of employees is not more than 100 people and the revenue is not more than 800 million rubles per year) more are not obliged to set a limit cash balance at the checkout.

In order to cancel the cash limit, you must issue a special order. It must be based on the Ordinance of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: "Store cash at the cash desk without setting a limit on the balance at the cash desk" (sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

It is possible to issue money on account only on the basis of employee statements... In it, he must indicate: the amount of money, the purpose of their receipt and the period for which they are taken. The application is written in any form and must be signed by the head (IP).

If an employee has spent his personal money, then he needs to compensate for it, in this case, a statement is also written, but with a different wording (sample statements).

Note: it is desirable that the statement contains the line: "The employee has no debts on previously issued advances" (since, according to the law, it is impossible to issue money on account of employees who have not reported on previous advances).

During 3 working days after the end of the period for which the funds were issued (or from the day of going to work), the employee must submit to the accountant (manager) advance report with the attachment of documents confirming the committed expenses (cash register receipts, sales receipts, etc.).

Otherwise, the funds given to the employee cannot be credited to expenses and, accordingly, the tax cannot be reduced. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Restriction of cash payments

Another important rule of cash discipline is compliance with restrictions on cash payments between business entities (individual entrepreneurs and organizations) within the framework of one contract sum no more than 100 thousand rubles.

Good afternoon.

Haven't you calculated the cash balance limit yet?

Do you want to issue an order to approve the cash limit?

Where can I get the source documents?

Congratulations, readers of the site, you have come to the right place.

You just don't know that now small businesses are allowed to "live" without a cash limit.

Today I will reveal a little secret of how to arrange everything easily and quickly so that the tax authorities do not find fault.

What is the cash balance limit.

This is the amount of money you have set for your current needs. Finding funds in the cash desk of an enterprise or entrepreneur, above the established limit of the cash balance, is punishable by law.

The exception is five days during the issuance of wages, it is possible that the cash balance limit may be exceeded by the amount not issued to the employees' wages.

In 2015, the state allowed small businesses to apply or not to apply the cash balance limit at their discretion. But for this you need to arrange everything.

Without applying the limit of the cash balance from the beginning of the year.

In this case, you must publish. You can download the sample if you follow the link. And don't bother with the rest of the money in the checkout.

We decided not to apply the cash balance limit among the year.

Let's assume that you first decided to set a cash limit. And they used it, But then they thought about it and decided to live without it. Then you need to issue an Order to cancel the established cash limit, and then an Order to keep money without an established limit.

Changing the law:

A small business that became such from 25.07.2015 has the right to cancel the cash limit of cash

On July 25, 2015, Decree of the Government of the Russian Federation of July 13, 2015 No. 702 entered into force, which raised the marginal revenue for a small enterprise from 400 to 800 million rubles (the figure is determined for the previous year). Can a qualifying company remove the cash limit from that date? The Central Bank explains that by the instruction of the Central Bank of the Russian Federation dated 11.03.2014 No. 3210-U for small businesses, it is possible not to set a limit on the balance of cash. Moreover, these entities are understood as persons classified as small enterprises in accordance with the Law of the Russian Federation of July 24, 2007 No. 209-FZ.
(Letter of the Central Bank of the Russian Federation dated 03.09.2015 No. 29-1-1-6 / 6103)

We calculate the cash balance limit.

Our task is to have a normal, high limit of the cash balance, and to observe cash discipline, timely issuing surplus funds: at the enterprise to account, to the entrepreneurial income for an individual entrepreneur.

There are no strict rules, we have the right to take any period of cash receipt at the company's cash desk to calculate the cash balance limit. It can be one day, week, month, quarter, last year.

I prefer to select the cash flow for the day of December 2014 that had the largest cash flow.

We can change this calculation at any time by approving a new calculation with an order or order.

An example of calculating the cash balance limit based on cash receipts for one day.

Below is the calculation of the cash balance limit based on one quarter of the previous year.

The newly created company makes the calculation based on the estimated revenue.

for 2017

Р - settlement period in working days;

Initial data:

Cash balance limit at the cash desk - 79,700 rubles (15940/1 X 5)

Individual entrepreneur _______________ I.O. Surname

01.01.2017

For individual entrepreneurs an Order is issued to approve the cash balance limit, a corresponding order is issued for enterprises.

Order No. 1

I give orders for the period from 01.01.2017 to 31.12.2017:

I assume control over the execution of this order.

Application:

Individual entrepreneur __________________ I.O. Surname

ORDER No. 1

On setting the limit for the cash balance at the cash desk for 2017.

In accordance with the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation dated 12.10.2011, No. 373-P, approved by the Central Bank of the Russian Federation and on the basis of the calculation of the limit on the cash balance at the cash desk

I ORDER for the period from 01.01.2017 to 31.12.2017:

Set the limit on the balance of cash (the maximum allowable amount of cash that can be stored in a place for cash transactions) equal to 79,700 rubles.

Set the time period between the days of depositing the cash received for the goods sold, work performed, services rendered to the bank, equal to 5 working days.

Control over the execution of this order to entrust the chief accountant full name

Application:

Calculation of the limit on the balance of cash at the cash desk for 2016.

General Director Full name

The calculation of the cash balance limit and the Order (Order) are fundamental documents for maintaining cash discipline when maintaining accounting on account of accounting 50 "Cashier".

Armed with the above documents, you can monitor the correct display of cash in the cash register and cash book.

Example of Calculating the limit on the cash balance on the basis of the last quarter of the previous year.

Calculation of the limit of the balance of cash at the cash desk

for 2017

The calculation of the cash balance limit is carried out according to the formula:

L - cash balance limit in rubles;

V is the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles;

Р - the settlement period in working days (with daily work it is equal to 92 days);

N - the period of time between the days of depositing the cash received for the goods sold, work performed, services rendered, in business days.

Initial data:

Cash balance limit \u003d 76,199 rubles (990,587 rubles / 65 working days X 5 working days).

Chief accountant I.O. Surname

After reading the article, you will confidently calculate the cash balance limit, approve it by order or order, begin to conduct cash transactions in accordance with the established cash balance limit, you will feel more confident when checked by the supervisory authority.

Good luck to you, in your hard work in the field of accounting.

Yours faithfully,

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