Draw up an order to approve the cash limit. Order for cash limit. Limit of cash balance in the cash desk of a newly created organization

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 fined due to incorrectly drawn up documents - these issues concern, without exception, all business entities, both large organizations and small businesses.

For different entities, due to their different activities and industry specifics, different documents may be required, and the calculation itself can be done 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 drawing up documents for internal cash transactions, you need to take into account many different aspects and subtleties, the specifics of the organization's activities.

We will consider in detail in our today's article how it is better 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 on 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 compiling such documents in more detail.

Working with a cash register, provides for the maintenance of a cash book. This book keeps records of the availability and movement of cash from the economic entity. Accounting for transactions in this book is kept by the cashier / accountant or manager / entrepreneur. The book necessarily reflects the current cash balances of cash at the end of the day. The values of these balances should not exceed the limits established by the organization / individual entrepreneur. If there is an excess of cash, they must be collected through a bank or sent to a service financial institution. Responsible persons must ensure that the current cash balances comply with the internal order on the cash limit, and the head is obliged to ensure that the economic entity has such a document and that it is correctly drawn up in accordance with the latest legislative norms.

Cash balances and cash flow on the cash desk are regulated by the Regulation of the Central Bank No. 373 of 11/12/11, its non-compliance entitles the supervisory authorities to apply penalties to the subject.

Features of drawing up an order

Regardless of whether a cash limit is in effect in an economic entity or not, cash flow must be determined by the appropriate internal order of the head or individual entrepreneur.

Note that for some business entities, the use of a cash limit is not mandatory - small businesses (number of employees up to 100, annual revenue 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 issue 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 the limit is set by the zero cash desk and any cash balance at the end of the day is unauthorized and is a violation.

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

The order may contain an indication of the specific amount of the cash limit with the calculation of this limit attached;
The order may contain an indication of the abolition of the previously existing cash limit;
The order may contain an indication that the cash limit has not been set and what is the procedure for storing cash in the organization / individual entrepreneur.

General rules on the cash limit order

The cash balance limit is the maximum amount of cash approved by the internal order of the entity that can be officially in the cash desk of the business entity at the end of the working day.

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

if the subject accepts cash payment at the cash desk for goods or services / work, then it is necessary to calculate the cash limit in cash based on the volume of cash receipts;
if the volume of cash receipts 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 based on 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 to set a limit on cash balances must contain the following information:

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

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

the size of the limit to be set (indicated in whole rubles);
it is necessary to indicate in the document the period between the delivery and receipt of cash (in working days);
indicate the responsible person 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 division that has a valid own bank account must also have a set cash limit.

General rules on cash limit

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

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

during the period of payment of salaries to employees of the economic entity (any payments and benefits) for the amount of the still unpaid salary, five days are allotted for all salary payments;
weekends, non-working holidays if there were cash transactions during this period.

For exceeding the established limit or improper storage of cash, measures of administrative influence on the economic entity are provided - fines for officials of 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 that establishes the rules for cash balances in the cash register and the storage of 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 the previous year is up to 800 million rubles), they 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 them storage. And those who previously had a limit and want to cancel it - make an order to abandon the limit.

Cash limits do not need to be approved at the bank now, now the business entity approves it independently.

Document options for registering a cash limit

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

Without applying the limit from the beginning of the year - an Order is issued on the storage of cash without an established limit.
Cancellation of the limit in the middle of the year - you need to draw up two documents: an Order to cancel the previously established limit and an Order to store cash.
Establishment of a cash limit - an Order on the cash limit and an Appendix to the order Calculation of the cash limit are issued.

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

Form of the order:

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

A sample Order on the cash limit can be obtained from 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 the business entity has the opportunity to choose the scheme for calculating the limit, based on the specifics of the activity:

Cash proceeds;
Cash expenses.

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

If the subject has such an activity that there is little incoming cash, and the expenses and withdrawals from the cash desk are quite significant for him in terms of volume, then the second option is selected - 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 issue the most preferable option for you.

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

Calculation based on revenue:

L \u003d V / P x Nc,

Where L— cash balance limit (in rubles);

V- the volume of cash receipts from the goods sold by the subject, the work or services performed by him, for the accepted period, we note that for new subjects, the expected amount of receipts (in rubles) is accepted;

P- the 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 cash receipt and the day of collection (delivery to the bank), for example, if cash is deposited every two days, Nc=2.

Note that this period should be more than 7 working days, and if there is no bank in the settlement where the 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 made based on the data of the 4th quarter. 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 (if calculated by expenses - by the period of maximum payments or expenses).

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

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

L \u003d R / P x Nn,

Where L— limit of the cash balance of cash (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 - expected expenses;

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

Nn- the period, in working days, between two consecutive withdrawals of cash from the current account in the bank, 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 trading points (objects) are located - 14 working days.

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

Conclusion

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

When drawing up an order, it is important to indicate all the necessary data on the cash discipline established in the organization, clearly prescribe the procedure for storing cash and appoint responsible persons for the execution of the order. When issuing 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 that refer to previously valid rules are considered invalid, this must also be taken into account.

Today we examined in detail the issue of calculating and processing the cash limit, touched on the nuances that you need to know and take into account when setting limits. They told in detail about typical situations, gave examples and samples for registration various options documents. We hope that this information will be useful to you 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 applications to them.

The company must set the maximum amount of cash that can be constantly in the cash register: for this, they determine checkout limit. Sample order with calculation application- below on the page.

Keeping a cash register is convenient and simple in MySklad: cash transactions, tracking balances, printing outgoing and incoming orders, registering retail sales through workplace cashier, as well as automatic creation of PQS when closing a shift and generating a Z-report at a point of sale. Try MySklad - in the first two weeks, all the features of the service are completely free.

Here you can also download the order on the cash limit for 2019 for free.

The order is issued by the head of the organization for any period - month, quarter, year, etc. The expiration date of the cash limit can be omitted. Then you can work with him until a new order is issued. Calculation formulas and illustrative examples- Further.

How to calculate the cash limit for 2019

The company independently establishes the procedure for calculating the cash limit. There are two options: based on the organization's revenue or cash disbursement

Cash limit calculation: by revenue

The first method is based on the actual or planned revenue of the organization. It is more suitable for those who sell goods or provide services for cash. In this case, the cash limit formula will be:

Limit = Revenue / Settlement period x Days

The settlement period is not more than 92 business days of the company. You can choose it arbitrarily, taking into account, for example, seasonality or "peak" receipts of past years.

Days - this is the number of working days between the dates of the delivery of money to the bank, the duration of this period should be no more than 7 days, and in areas where there is no bank - no more than 14.

Example. In the 4th quarter, the cash desk of Solnyshko LLC received:

in October - 130,500 rubles,
in November - 345,000 rubles,
in December - 146,900 rubles.

Money is deposited in the bank every day. How to calculate the cash limit for 2019?

We calculate according to the formula above:

(130,500 rubles + 345,000 rubles + 146,900 rubles) / (22 days + 20 days + 21 days) x 1 = 9879.4

The resulting figure must be rounded up to whole rubles. Thus, the cash limit is 9879 rubles.

Calculation of the cash desk limit: by the volume of cash withdrawal

The second method is suitable for those who mainly use cash to pay for purchases or services. The cash limit formula will be based on the cash withdrawal volume:

Limit = Issuance / Settlement period x Days

Example. Tigr LLC in the 4th quarter of 2017 issued an account to employees for payment for household goods:

in October - 30,000 rubles,
in November - 45,000 rubles,
in December - 60,000 rubles.

Money was withdrawn from the current account every 5 working days. The calculation of the cash limit will be as follows:

(30,000 rubles + 45,000 rubles + 60,000 rubles) / (22 days + 20 days + 21 days) x 5 = 10714.3

We round up to whole rubles, we get 10,714 rubles.

Cash discipline at online checkouts in 2019

Cash discipline involves compliance with the rules for cash settlements, including the determination of the cash limit.

Since the cash desk is used not only in trade organizations, but also where there is cash movement, cash discipline applies to all legal entities. For example, CCP is needed when:

payroll,
money collection,
return or issuance of borrowed funds,
receiving or depositing cash in a bank,
settlements with accountable persons.

When using an online cash register, a legal entity must still fill out the PKO, RKO, cash book and determine the cash limit. But some documents may not be maintained.

So, after installing an online cash register, it is no longer necessary to use the magazine and the certificate of the cashier-operator.

Cash limit for small businesses in 2019

In 2019, the cash limit for small businesses and individual entrepreneurs may not be installed. All individual entrepreneurs are also allowed not to use credit and debit orders and a cash book, that is, cash discipline is simplified for them. You can confirm the received revenue when keeping records without PKO and RKO by Z-reports or strict reporting forms. But refusing warrants can make it more difficult to control employees: there will be no confirmation that the employee received the money.

If you have waived the cash limit, you need to issue an order to cancel it. Be sure to indicate in the document from what date the cash order changes.

Let us analyze in more detail the cash discipline for individual entrepreneurs and organizations in different tax regimes, including those who use online cash desks.

Cash discipline for individual entrepreneurs on the simplified tax system in 2019

The use of a simplified taxation system does not exempt an individual entrepreneur from compliance with the requirement of cash discipline.

Individual entrepreneurs on the simplified tax system have their own characteristics:

They must record cash transactions in the Book of Income and Expenses (KUDiR).
If an entrepreneur on the simplified tax system took money from the cash desk for personal purposes, it is not necessary to reflect this operation in the KUDiR (because this is not considered an expense under the simplified tax system).
It is not necessary to set a cash limit, maintain PKO, RKO and cash book - the entrepreneur himself chooses the method of accounting.

Cash discipline for individual entrepreneurs at UTII in 2019

There is still time before the deadline, but it is better to set up an online cash register in advance. Firstly, there will be time to get used to the new rules, secondly, you will have time to issue a tax deduction of up to 18,000 rubles, and thirdly, you will be able to immediately appreciate the benefits:

convenience of calculations,
savings on BSO printing,
ease of inventory
efficiency in customer service.

Order a cash register from us - in a set of OFD and FN for 15 or 36 months and cash register program "Cashier MoySklad" for Win, Android or Linux. We will provide online training and help you import products and prices.

Cash discipline for LLC on the simplified tax system in 2019

The cash discipline for LLC has its own peculiarities. Note that:

It is necessary to set a cash limit and ensure its observance.
Companies must maintain PKO, RKO and cash book.
An employee responsible for the correctness of cash transactions is appointed within the company.
All cash transactions must be recorded.
Funds received should only be used for the purposes for which they were issued.
The LLC has expenses where cash cannot be used. For example, payments for renting real estate, payments on dividends or interest on a loan.

When settling in cash, the transaction amount should not exceed 100,000 rubles. But if the buyer is an individual, there are no restrictions.

Frequently asked questions about cash limit

What cash limit can small businesses set?

For small businesses in 2019, the cash limit can not be set. Confirmation - instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. If the company decides to determine the cash limit, the formula will depend on the amount of revenue or the issuance of money.

How often should a company recalculate the cash limit?

This is decided by the head of the organization. The period is not defined by the indication of the Central Bank of the Russian Federation, but in the letter of the Central Bank dated February 15, 2012 No. 36-3 / 25 it is said that the cash limit should be reviewed if the volume of cash receipts or withdrawals has changed significantly.

When can I exceed the cash limit?

Exceeding the cash limit is allowed in the following cases:

salaries, scholarships and other payments,
work of the company on weekends and holidays.

Who sets the cash limit?

The head of the company determines the procedure for calculating the cash limit based on the economic characteristics of the enterprise.

Do I need to set a cash limit for an LLC in 2019?

Yes. All organizations are required to determine the cash limit for 2019. Sample order with calculation application

Is cash discipline mandatory for individual entrepreneurs?

Yes. But for individual entrepreneurs, cash discipline is simplified: they may not keep PKO, RKO, cash book and not set a cash limit.

Is cash discipline observed at online cash desks in 2019

Yes. But if you have installed an online cash register, then some cash documents may not be kept: for example, a cashier's journal. Read more

You may also find it useful.

An order on setting a cash limit is a document that organizations of medium and large size should be drawn up regularly (they have the right to determine the time period independently, but usually this happens at least once a year).

FILES

This paper relies on the release of an application with specific numbers. Fortunately, thanks to the Decree of the Bank of Russia No. 3210-U adopted in 2014, the cash limit is not required to comply with small businesses, including micro-enterprises and individual entrepreneurs (regardless of the chosen form of taxation for the latter).

What is the document for?

If a company does not meet the criteria of a small business (for example, the staff is more than 100 people or other conditions such as the amount of annual revenue are not met), then the determination and compliance with the cash limit for it is still mandatory. But paper is drawn up a little differently.

From time to time, the company may be subject to inspection by regulatory authorities.

Important! In case of non-compliance with the rules, the organization and its employees will face administrative punishment in the form of fines, which are regulated by Art. 15 of the Code of Administrative Offenses of the Russian Federation.

And if executive“get off” 4-5 thousand rubles, then the legal one will be fined 40-50 thousand rubles. for every violation.

Previously, limits in this area were regulated by Regulation No. 343-P of the Bank of Russia dated October 12, 2011. Now the legal basis for this has changed, so it is advisable to redo the existing orders.

For better interaction with the regulatory authority, it is better to refer to Instruction No. 3210-U or even issue an order to remove the cash limit (if the company has moved to another category).

If earlier the company issued an order to set a cash limit, but now it has moved into the category of small entities entrepreneurial activity, then it is mandatory to issue replacement papers. They may be an order on a cash limit of another form or an order to cancel the cash limit.

In what cases is it permissible to exceed the limit

According to the Instruction of the Bank of Russia No. 3210-U, all cash from the cash desk in excess of the established limit, which remain at the end of the day, shall be kept exclusively in bank accounts.
The following cases may be an exception:

When cash is needed for a payout wages and other payments to employees (stipends, social benefits, etc.). Moreover, this cash can be on the territory of the organization for no more than 5 days (according to clause 6 of the mentioned Instructions No. 3210-U).
Weekend. At this time, the company's income and expenditure operations may be conducted, and the bank may be closed. In this case, it is permissible to exceed the cash limit without consequences in the form of fines.
Cases of inspections by regulatory authorities at the enterprise. Moreover, these checks should directly relate to financial activities.

Formatting and orders

In the upper right corner or at the very top of the document, the full name of the organization or the surname, name and patronymic of the individual entrepreneur is indicated.

Then follows the heading "ORDER on setting the limit of the organization's cash balance" with a number and date. In the main part of the paper, the head prescribes which documents he refers to. It is also obligatory to mention what date the limit is set.

Usually, the accounting department is engaged in the design of this paper and prescribes a certain frequency: 1 time per year, with each reporting cycle.

Note! There are times when restrictions on holding cash need to be reviewed. In this case, the legislation allows the order to be reissued on any number of the accounting year.

It is advisable to notify the bank with which the organization interacts about this event, since bank employees can carry out collection by agreement.

Also in the order (in the first paragraph) refers to the calculations made in the application. The latter depend on the billing period. By law, this time should not exceed 92 days.

The paper reflects the specific amount that amounted to revenue during this period (or the fee that was paid to employees, if the calculations are based on this indicator). If the billing period remains the same, then this is prescribed in the order.

In the second paragraph of the order, a financially responsible person is indicated, who, in case of exceeding the limit at the end of the working day, is obliged to transfer all funds exceeding this indicator to the bank and put it on the organization's current account.

Attention! An employee interacting with cash must comply with the duties of a cashier, be listed in this position or combine with the position of an accountant.

If the organization is small and operations related to the circulation of cash are carried out by an accountant, then it must necessarily exist. This requirement is related to the requirements of the constituent documents of banking organizations with which legal entities deal.

Attached to the order is an appendix on the calculation of the cash balance in the cash register for the billing period. The balance is calculated based on the receipt of funds for this period or from the payment of wages to employees, and is calculated using formulas. This needs to be marked accordingly.

Thus, the amount of the limit itself with the time for which it is set is disclosed in the very first paragraph, and the signatures of the head and chief accountant complete the official paper.

Coordination

The order is an internal document of the organization. It is not necessary to coordinate it with the bank or tax authorities (although it is desirable, in order, for example, to prevent the unscheduled arrival of collectors).

However, if it is nevertheless developed and exists (even with reference to Regulation No. 343-P of the Bank of Russia dated October 12, 2011 and without an annex), then for non-compliance with the rules regarding restrictions on cash held at the cash desk, an institution or person will face administrative responsibility in in the form of such a nuisance as a fine.

22.08.2019

The limit on the balance of cash held at the cash desk is called. Funds that exceed these limits must be transferred by the cashier to a credit institution.

It is necessary to carry out cash limit in accordance with the norms of the current legislation Russian Federation, where the requirement to draw up a special order is indicated.

Do you need to compose?

Each company that owns a cash register (deals with cash) annually determines the limit on the amount of cash on hand.

Special conditions are established for and .

Previously, the limits on cash balances were set by banks in consultation with the company's management. Today, this requirement has completely fallen on the shoulders of the organization itself.

conclusions

In general situations, an accountant is responsible for issuing an order, its frequency, as a rule, is 1 calendar year.

The firm can keep cash, but not accumulate it in excess of the designated rate. There are times when limits on cash holding need to be reviewed. In this situation, at the legislative level, it is allowed to reissue the order at any time of the accounting year.

The order is a local document of the company, its approval by the bank or supervisory authorities is not required.

If earlier the company set a limit on the cash balance, and then this need was not needed. First you need to cancel the current order, and then issue a new one to cancel the limit.

It should be clear from the new document that the company no longer has restrictions on cash balances. A prerequisite is the designation of the date of cancellation of the previous limit.

If such an order is not issued, then when checked by tax inspectors, this circumstance can be considered as the effect of the previous document establishing the limits of cash balances.

Exceeding the limit threatens to impose a fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation for violation of the cash order in the amount of up to 50 thousand rubles.

What is the document for?

The cashier of each company, with the exception of small ones, must comply with the cash balance limit on the cash desk. The company calculates it independently. The limit must be approved by the order of the head.

Deadline for compiling the document

The company has the right to change the limit at any time and as many times as desired. In addition, the effect of the order to approve the limit itself is not limited.

What must be in the document

All companies have the right to choose for themselves whether to calculate the limit from the amount of cash receipts or cash withdrawals (paragraph 2, clause 2 of Instruction No. 3210-U of the Bank of Russia dated 11.03.14). The selected indicator must be recorded in the order. The document should also include the calculation of the limit itself (sample 1).

All divisions that transfer cash proceeds to the bank, and not to the head office, need their own limit (paragraph 4, clause 2 of Directive No. 3210-U). Therefore, for those units that hand over cash to the bank, it is necessary to determine the limit and approve it with a separate order (sample 2). When calculating it, it is necessary to take into account the revenue or the amount of money transferred to a particular isolated office. Moreover, if the company approves separate limits for the head office and divisions, it is safer to calculate them from the same indicators - either from the volume of cash receipts or from the volume of their issuance.

The cash limit may not be set by small businesses (clause 2 of Directive No. 3210-U). In 2015, these include companies that simultaneously meet the following conditions: revenue for 2014 does not exceed 400 million rubles, the average number of employees for 2014 does not exceed 100 people, and the share of third-party organizations in the authorized capital does not exceed 25 percent (Part 1 article 4 federal law dated July 24, 2007 No. 209-FZ). If an organization falls under these criteria, it can cancel the previously set limit. To do this, you also need to issue an order (sample 3).

FREQUENT ERROR
In the order approving the limit, only the period from which it is valid must be recorded. The company has the right to establish a new limit at any time. And if the calculated indicator suits the organization, you can not change the limit for at least a few years. If the order has a limited validity period, you will need to issue a new one.

UNP COUNCIL
The company considers the balance limit, taking into account the revenue of the divisions, if they themselves do not deposit money with the bank, but transfer it to the company's cash desk (paragraph 5, article 2 of instruction No. 3210-U). In order not to be mistaken, it is worth writing down in the order for which offices the company took into account the revenue in the calculation of the limit.

DANGEROUS PROPS
Companies have the right to decide for themselves from which indicators to determine the limit - the volume of receipts or cash withdrawals. In order not to get confused, in the order it is necessary to indicate the indicator from which the company calculated the amount of the restriction.

UNP COUNCIL
When calculating the limit, it is safer for companies that hand over proceeds to collectors to take into account the period between the days of delivery of proceeds, which follows from the agreement with the bank.

FREQUENT ERROR
For offices that deposit money directly to the bank, the company determines its cash balance limit. For these purposes, it is necessary to issue a separate order in order to transfer its copy to the unit.

DANGEROUS PROPS
The order to approve the cash limit for divisions must be approved by the director of the company. The head of a separate office does not have such powers. Otherwise, the order will be invalid and the limit will be zero.

FREQUENT ERROR
Some companies that have received the status of small cease to immediately take into account the cash limit. But in order not to hand over money to the bank, you must first cancel the old limit order. Otherwise, a fine on the company up to 50 thousand rubles under Article 15.1 of the Code of Administrative Offenses of the Russian Federation is not ruled out during the audit.

UNP COUNCIL
It is worth writing in the order that the cashier will hand over money to the bank, if necessary, by verbal order of the head. The company has the right not to draw up any papers about this.

DANGEROUS PROPS
The criteria under which a company is classified as small are listed in Part 1 of Article 4 of Federal Law No. 209-FZ of July 24, 2007. If the organization violates at least one of the conditions, it will be necessary to calculate the limit and issue a new order.