Cash balance limit. How to calculate the cash limit and what it is

Cash balance limitlimits the amount of cash you can have on hand at the end of the day. Methods for calculating the cash balance limit will be discussed in this article.

Who determines the limit on the balance of cash on hand?

In accordance with paragraph 2 of the instructions of the Central Bank No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions”, companies and individual entrepreneurs (the latter optional) form a cash balance limit. The specified balance is fixed on the basis of the order of the head.

The limit does not need to be determined annually if:

• the former balance suits you;
• the period of validity of the old limit has not yet expired;
• financial indicators of activity did not change fundamentally.

If the company does not set a limit, it is considered that zero cash balances have been determined.

There are situations in which it is allowed to exceed the cash balance limit. This is possible on the days of issue:

• employees' salaries;
• scholarships;
• other payments, which, according to the methodology adopted for filling out the statistical forms, are included in the payroll;
• social payments.

Cash limit for small businesses in 2018

Individual entrepreneurs are not obliged to calculate the cash balance limit - they have the right to store any amount of money. The cash limit for small businesses in 2018 may also not be set. Such a benefit for individual entrepreneurs and small businesses is reflected in paragraph 2 of the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

For more information on this, see the material .

However, if you decide that the cash limit is necessary and appropriate, nothing prevents you from setting it. To do this, you need to issue an order in which to fix the calculated value.

IMPORTANT! If your small business decides to set a cash balance limit, you will have to comply with it. Otherwise, the claims of the inspectors and the imposition of fines are possible.

How is the limit set in the presence of separate subdivisions?

If the company has separate divisions, 2 options are possible:

1. If a branch sends money to a bank account, then the calculation of the cash balance limit is determined by it independently, regardless of the main company.
2. If the branch transfers money to the head office, then in this case the amount of the cash balance limit must correspond to that established by the head company and be brought to the branch by order.

In practice, there is also a "mixed" version. For example, a company has 5 separate offices, 2 of which give the proceeds to the bank and sometimes to the cash desk of the parent company. How correctly in this case to calculate the cash limit of the "head" and the margin? The current legislation does not give an answer to this question, and there are no official explanations either. Therefore, you should either abandon the “mixed” version of work, or be prepared for disputes with controllers.

Calculation of the cash balance limit by revenue

The calculation formula in this case will be:

Cash balance limit = cash amount for sold products (works, services) / number of days during which sales were made (working days) × number of days elapsed between the next cash delivery.

At the same time, the number of sales days ≤ 92, and the number of days between cash withdrawals ≤ 7 (in the absence of a bank account - ≤ 14).

Example: Sun LLC is required to determine the limit for 2018. The calculation period will be the 4th quarter of 2017, which was 64 working days (LLC operates only on weekdays). Revenue for this period amounted to 250,000 rubles. The LLC withdraws cash every 5 days.

Limit \u003d 250,000 / 64 × 5 \u003d 19,531 rubles.

How to calculate the cash balance limit by the number of cash withdrawals by the bank?

Here the formula will be slightly different:

Cash balance limit = amount of cash withdrawal / days for which withdrawals were made (working days) × number of days elapsed between the next cash withdrawal.

At the same time, the number of days on which these withdrawals were made ≤ 92, and the number of days between the days of cash receipt ≤ 7 (in the absence of a bank - ≤ 14).

Example: IP Maslov needs to set a limit for 2018. For the calculation, we use November-December 2017, in which there were 52 working days (the IP has a day off on Sunday, it works on holidays). Revenue for this period amounted to 120,000 rubles. IP receives cash at the bank every 6 days.

Limit \u003d 120,000 / 52 × 6 \u003d 13,846 rubles.

On the need to comply with cash discipline, see the material .

Results

The legislation identifies 2 ways to calculate the cash balance limit, while the choice of the optimal one is at the discretion of the company or individual entrepreneur. Also, the company may not calculate the balance limit at all, which will deprive it of the ability to store any cash.

Cash discipline is a requirement that must be met at all enterprises. It is established by the norms of the legislation and carried out in accordance with this. In other words, companies must strictly follow a certain cash limit.

Why do you need to calculate the cash limit?

The cash limit is not an invented value, but the cashed out funds of the company, which are constantly available in the cash desk of the enterprise. It is established by the Central Bank of the Russian Federation, taking into account certain conditions. In situations where, at the end of the working day, an amount remains that is more than the established norm, then the money must be transferred from the cash desk to a banking organization or to other settlement accounts.

For example, for a firm, a limit of 100 thousand rubles is set. If at the end of the working day it is exceeded, then the excess funds are transferred to the bank that services this legal entity. There are some situations when keeping cash in excess of the norm is allowed and is not illegal:

• if the money is intended for the issuance of salary within 3 days from the date of receipt;
• on a weekend or holiday.

In all other situations, the presence in the cash desk of money in excess of the norm is fraught with administrative responsibility for the head: the fine that is imposed on the legal entity is 50 thousand rubles, on the head - 5 thousand rubles.

The economic goal of establishing a cash limit is aimed at ensuring that the company's money does not lie "dead weight", but works, being on the company's bank accounts. The Federal Tax Service checks the fulfillment of the cash discipline of enterprises once every 2 years. To violations Facts found include:

1. There is no issued order to determine the limit. In this case, any cash on hand is considered to be in excess of the norm.
2. Availability of funds in excess of the established norm.
3. Availability of funds not held by the accounting department according to the incoming documentation.
4. Exceeding the 3-day deadline for issuing salaries to employees.

When should a residual limit be set?

The residual cash limit is the funds that are present in the company's cash desk at the end of a certain period in the form of cash. Its size is set by the enterprise by calculating according to the formula proposed by the Central Bank.

Companies that do not qualify as small businesses must set their own allowable limit. It is this amount that can be in the cash desk of the organization in the form of cash when the working day is over. Funds that exceed the limit, the accounting department should not store in the organization itself, only in a bank or other banking institution.

The calculation is made internally in order to control the amount of residual cash at the end of the working day. The restriction must be established for legal entities that have cash in circulation received from the provision of services or the sale of products. The enterprise should employ more than 100 thousand people and the company's profit for the reporting period should be more than 400 thousand rubles.

How to calculate cash limit?

There is an indication of the Central Bank No. 3210, which contains the calculation norms. It provides 2 options:

• According to the amount of cash receipts that the company receives from the sale of products, the performance of work or the provision of services.
• Based on the amount of cash and taking into account the exclusion of money that is intended for companies or other payments to staff.

The head of the organization, as a representative of this legal entity, independently sets the amount of the cash limit in the order, guided by the appendix to the Directive of the Central Bank, in accordance with the nature of the business activity of the enterprise and approves the decision in the banking organization.

It is worth noting that legal entities, the number of employees of which is up to 100 people, and the revenue does not exceed 400 million rubles. per year may not determine the residual cash limit of cash. But the waiver of the previous limit, if one has been established, must be executed in the form of a local act - an order of the employer.

This video explains in more detail the procedure and possible ways to set a cash limit in any enterprise.

Calculation procedure

The Central Bank offers 2 types of settlements (in accordance with Regulation No. 373-P):

1. For companies that receive revenue in cash, the norm of cash balances in cash is calculated by the formula:

Values ​​of the components of the formula:

• L is the size of the restriction;
• V - the volume of all funds that came in cash to the cash desk of the enterprise;
• P - the number of calendar days for which the cash desk is calculated (no more than 92);
• N - the period during which the money was placed on the bank's current account (no more than 7 days).

1. For companies that carry out financial transactions in a non-cash way.

Formula: L = R / P × N

Values:

• L - cash limit according to the order;
• R - amounts issued for the reporting period;
• P - billing period;
• N - the time that has passed since the receipt of cash in the bank (no more than 7 days).

The value of N can be increased for an enterprise up to 14 days if there is no branch of the required bank in the locality where it is located.

Calculation example

As an example, consider the settlement period of enterprise X for March 2016. This enterprise makes a profit from the sale of products in cash. Thus, the calculation of the cash desk will be made according to formula No. 1. The duration of the period based on the production calendar was 21 days. The organization transfers cash to the bank every 3 days. In March, the company earned 450,000 rubles. All the values ​​by which the limit can be calculated are known:

V - 450,000 rubles.

P - 21 days

Substituting the values ​​into the formula, we get the desired figure: (450,000 / 21) x 3 = 64,286 rubles. The calculation is made on the official letterhead of the enterprise, which is signed by the chief accountant. The document must indicate the date from which the calculation made begins to operate.

The scheme for calculating the cash limit of enterprises was developed by the Central Bank of the Russian Federation and includes specific indicators: the amount of funds earned, periods of calculation and delivery to the bank. When calculating the limit, it is necessary to take into account important points:

1. For the calculation, a period of no more than 92 days is taken into account, taking into account the company's work schedule.
2. The income includes the amount that is received from the financial activities of the company and received at the cash desk in the form of cash.
3. The transfer period is set by the enterprise itself, but within the prescribed 7 days or 14 days if the bank branch is removed from the enterprise.

Calculation of the cash balance limit at the cash desk

The cash rate is calculated according to one of the two formulas that are prescribed in the Directive of the Central Bank No. 3210-U. This amount is determined in ruble equivalent. If an incomplete amount is obtained during the calculation, then according to Letter of the Central Bank No. 36-3 / 1876, it must be rounded according to traditional mathematical rules: the balance equal to 50 kopecks or more is rounded up, the amount that does not reach 50 kopecks reduces the total amount limit.

All enterprises, except small ones, must calculate the limit amount. The calculation formulas introduced in 2012 have not changed to this day, but today companies have the right to choose whether to calculate the rate of income or expenses. If the company makes financial transactions only by bank transfer, then their limit is zero. Any amount of cash on hand at the end of the working day will be a violation. In any case, it is necessary to have an order at the enterprise, indicating the size of the limit.

You can download the form of the order to establish a cash limit, and to cancel it -.

In order not to constantly monitor the limit cash desk and not to issue periodically orders to establish a new norm, it is recommended not to indicate the period of its validity in the first order. In this case, it will be considered perpetual by default.

Form for calculating the cash limit

The results of the settlement actions of the accounting department of the enterprise for calculating the cash limit are entered in a special form of form No. 0408020 and are an annex to the order. The document is executed in 2 copies: one remains at the enterprise, the second is provided to the bank that services the company.

Thus, the order acquires the status of an official paper, on the basis of which a cash limit is established in the cash desk of the organization, and it is given permission to use cash that comes to the cash desk as a result of financial transactions.

The application can be drawn up on the official letterhead of the enterprise, it is signed by the chief accountant and the head of the legal entity. The main points of the document:

• Company income.
• Costs and expenses.
• Payments made.
• The time frame in which the legal entity must hand over profits to a banking organization.
• Period of operation of the enterprise.
• Time of delivery of proceeds.
• Limit amount.
• Signatures of responsible persons: chief accountant, director.
• The decision of the banking organization to approve the calculated limit and permission to use funds in excess of the norm.
• Bank manager's signature.

If the company changes in the amount of revenue, that is, it increases or falls, then the limit is recalculated. All actions related to changes must be reflected in the local acts of the company.

How long is the residual cash limit set for?

The instructions of the Central Bank of Russia do not set limits on the time period during which the limit rate should be in effect. Any term may be set at the discretion of the head of the company. Experts recommend not specifying a specific limit period, this is not a violation. In this case, it will be considered indefinite.

There is another side of the problem when there are changes in the size of the company's income in the direction of decreasing or increasing. In this situation, the cash limit should be changed. This is especially necessary if the company's revenue has grown, then larger amounts may be delayed at the cash desk, so it is appropriate to increase the limit.

The legislative framework

The main documentation covering issues on the cash limit:

• Regulation of the Bank of the Russian Federation No. 18.
• Instruction of the Bank of the Russian Federation No. 3214-U.
• The Tax Code of the Russian Federation (clause 5, article 346.26) - on compliance with the limit by all enterprises, except for small businesses.
• Letter of the Bank of the Russian Federation No. 36-3 / 1876 - on rounding off the value of the limit;
• Code of Administrative Offenses, art. 2.4, 15.1 - on the responsibility of officials for non-compliance with the rules.
• Code of Administrative Offenses, Art. 2.1-2.2 - on the conditions for recognizing officials as guilty of inaction or deliberate acts of accumulating cash at the cash desk in excess of the prescribed norm.

In 2014, the Central Bank of the Russian Federation made significant changes in the legislative framework regarding the establishment of restrictions on the storage of cash at the cash desk of a legal entity, therefore, before determining the amount and limiting, it is imperative to familiarize yourself in detail with the regulatory legal acts that regulate these issues.

The need to calculate a certain rate of keeping cash has not lost its relevance, despite all the changes that have affected this procedure. Failure to comply with legislative acts is fraught with administrative penalties for officials, so it is still worth setting a money limit and not keeping funds in excess of it.

Each business entity that has a cash desk on the territory of its company is obliged to introduce a limit on financial resources. Many newcomers to the business world often wonder about the purpose of this bar, which determines the maximum amount that can be stored in the cash register. It is important to note that this rule does not apply to all business representatives. IP owners, as well as legal entities whose annual turnover is less than eight hundred million rubles, are exempt from this obligation. In order to absolve itself of the obligation to use cash limits, a company must comply with strict requirements of regulatory authorities. In this article, we propose to discuss the question of what a cash limit is and how this indicator is calculated.

To conduct cash transactions, the organization sets a cash balance limit

Accepted rules for processing cash transactions

Most of the business entities in the course of their main activities conduct various financial transactions related to cash. In the course of such operations, firms received from financial institutions or counterparties enter the cash desk of the company. Each company is required to maintain financial statements, recording each fact of receipt or issue of funds. Current laws allow entrepreneurs to dispose of cash at their discretion.

Each company using cash is obliged to equip a cash desk on its territory. In addition, each firm sets its own cash limit. This term refers to the maximum amount of cash held on company premises at the end of a business day. This rule is fixed by the Decree of the Central Bank of March 11, 2014. If the company has exceeded the established threshold, then the excess cash must be transferred to the credit company for accrual to the current account.

According to the above document, the management of each company is responsible for controlling the cash flow. This turnover must be recorded in a special register. The State Statistics Committee approved a special form, according to which the cash book is filled out. This journal contains entries from all payment documents passing through the cash desk and the accounting service. In the event that such operations are carried out by the general director, then all cash documentation must be endorsed by his signature.

At the end of the transaction day, the cashier of the enterprise needs to compare the information provided in the payment orders and the cash register. After that, you should record information about the total amount of funds remaining in the cash register. The position of a cashier implies financial responsibility. This means that all documents must be certified by the employee's signature.

When filling out financial documents, it is very important to try not to make mistakes that can significantly complicate the process of preparing financial statements.

As mentioned above, the cash balance limit is set by each company independently. The introduction of this system does not allow entrepreneurs to store funds in excess of the maximum bar. However, there is an exception to this rule. Each company is given a few days when they can go beyond the set values. This exception is provided for the day of issuance of earnings to employees. In addition, you can exceed the cash limit on those days when a large amount is received by the company's cash desk, which will be spent during the weekend. This rule applies only to situations where a company needs to conduct a financial transaction related to cash.

In the above situations, business entities are allowed to violate the rules established by the Central Bank. However, in other cases of violation of discipline, the company's management will face serious punishment. The fifteenth article of the Administrative Code provides the procedure for imposing penalties on persons who have violated cash limits. The amount of the fine for companies that have violated the norms established by the administrative law varies from forty to fifty thousand rubles. Officials who have committed such a violation are required to pay a fine in the amount of four to five thousand rubles.

The cash balance limit is the maximum allowable amount of cash that can be kept at the cash desk at the end of the working day

What is a cash limit and how is it set?

The cash limit is the maximum amount of cash that can be kept on company premises. The Instruction of the Central Bank under the number "3210-U" provides a detailed description of the methods for calculating this indicator. Each entrepreneur has the right to independently set this value, based on the approved procedure for processing financial transactions. Each company is allowed to round the base figure to a value that is convenient to use.

Current laws prohibit firms that have not approved cash limits from keeping cash on their territory. The management of a company that violates this regulation may be held administratively liable. As a rule, revealing the fact of carrying out monetary transactions related to cash entails large fines.

How is the cash limit calculated?

The question of how to calculate the cash limit worries many entrepreneurs. Today, all business entities have the right to use two different formulas when making calculations. The choice of a particular method depends on whether there is revenue at the box office. It is important to note that the Central Bank does not oblige businessmen to use only one of the formulas. This means that every business owner has the right to choose one of the available payment methods.

If there is revenue

If the company's cash register holds revenue, it is recommended to use the following formula when making calculations: "V / P * Nc \u003d L". The parameter "V" in this formula displays the amount of money received by the cash desk of the enterprise. When preparing for calculations, all funds received from the sale of marketable products, the provision of a service or the provision of services are taken into account. Large companies that include separate structures should take into account the revenue received by these divisions. The only exception to this rule are those cases that are provided for in the fourth paragraph of the Decree of the Central Bank under the number "3210-U".

The parameter "P" is used to indicate the duration of the billing period. Each business entity independently sets this value. When making calculations, the duration of the time period during which the company made a profit is taken into account. As a rule, the duration of the billing period is measured in business days. When determining the duration of the billing period, it is necessary to take into account the dynamics of the volume of cash receipts for previous years. The maximum duration of this time period can be three months.

The parameter "Nc" is equal to the length of the time interval between the dates when the entrepreneur deposits cash in the bank. This indicator is measured in business days. According to the established rules, the value of this time period cannot exceed one week. The only exception is the structures operating in those settlements where there are no local branches of the bank. In this case, the period under consideration is extended by one more week. In the event of insurmountable circumstances, the entrepreneur is obliged to transfer the proceeds to the bank immediately after he solves the difficulties that have arisen.

If an entrepreneur transfers funds to bank employees every two days, then the value of the parameter "Nc" is equal to two working days. When making such calculations, it is important to take into account the organizational structure of the company, its location and the features of the main activity.

Organizations and entrepreneurs must keep funds in excess of the limit in cash at the end of the day in bank accounts

In the absence of revenue

The calculation of the cash limit is carried out taking into account the total amount of funds to be issued. In the case of those companies that have just started their activities, the planned volume of cash withdrawals is taken into account. When making calculations, financial transactions related to the issuance of benefits, wages or compensation are not taken into account. . In the absence of revenue at the box office, experts recommend using the formula: "R / P * Nn = L".

In this formula, "R" is used to indicate the amount of funds to be issued from the cash desk. As mentioned earlier, when making calculations, money given in the form of wages or benefits is not taken into account. Organizations consisting of several separate structures need to take into account the cash available in the cash desk of each unit. The parameter "P" reflects the duration of the billing period. When calculating the cash limit, each legal entity must take into account the length of the time period during which financial transactions will be carried out. These calculations are based on information on peak periods for past years. The duration of the billing period should not exceed ninety-two days.

The "Nn" parameter is used to display the length of the time interval between the days of withdrawing money from the current account. Many entrepreneurs make the mistake of taking into account, when setting the cash limit, the days when the company withdraws money in order to pay wages. The standard duration of this segment is seven working days. The only exception to this rule are those companies that operate in an area far from the bank.

Validity of the cash limit

The Decree of the Central Bank under the number "3210-U" does not contain information on the duration of the limit established by the company's management. This means that the administration of the organization has the legal right to independently choose the duration of the limited norm. Many financial professionals advise their clients not to specify specific time periods. Such a limit, established on the territory of the company, is of an unlimited nature.

However, the use of this recommendation may entail a number of additional nuances that are associated with a change in the value of the income item. As we said above, exceeding the cash limit is an administrative offense. In order to avoid possible consequences, the enterprise should change the set values. The need to draw up new calculations arises in a situation where the company begins to receive additional income.

It is permissible to exceed the established limit only on those days when the payment of salaries or other social payments is planned.

What is considered a violation and what is it fraught with

In order to avoid penalties from the control authorities, the entrepreneur needs not only to observe cash discipline, but also to correctly calculate the limits on cash transactions. The limit on the balance of cash on hand is set taking into account the amount of funds received in the form of cash for a specified period of time. Violation of cash discipline are the following situations:

1. Absence of an administrative act on the introduction of a system of limits.
2. Exceeding the set value.
3. The presence in the cash desk of funds not included in the payment documents.

Current laws provide for a number of situations in which entrepreneurs are allowed to exceed the established value. Each enterprise is given a three-day period for the issuance of cash benefits and wages. During this period of time, the company has the right to keep cash in cash in excess of the established value. The accountant and the head of the company are responsible for processing all monetary transactions. The responsibility for calculating the limits in question rests with the head of the accounting department. The functions of control over the observance of cash discipline are assigned to banking structures.

According to the established rules, bank employees are required to check their wards twice a year. In case of violations of cash discipline, bank employees must contact the tax office. The tax authority is the only structure that has the right to choose one of the measures of administrative punishment. The current Administrative Code provides the following information on the amount of penalties:

1. In relation to the organization - up to fifty thousand rubles.
2. In relation to employees who committed an offense - up to five thousand rubles.

Under what conditions is it necessary to revise the established limit

Many entrepreneurs are interested in the question of from what year the cash limit is set. This system was put into operation in two thousand eleventh year. However, three years later, the Central Bank revised the procedure for calculating cash limits and greatly simplified the accounting of financial transactions. Today, on the territory of Russia, there are norms of cash discipline, put into operation in two thousand and fourteen.

According to the rules established by the Central Bank, the need to change the established limit arises only in the event of a change in the income item. Many financial experts recommend that entrepreneurs prepare a new order every year indicating the extension of the established limits. It is necessary to make new calculations only when the scale of production or the system of disbursement of funds changes. In the event of a decrease in revenue or refusal to use cash, it is not necessary to change the cash limits.

It is allowed to work with cash documents only to those responsible persons of the organization whose right to do so is secured by the relevant documents

Conclusions (+ video)

The rules established by the Central Bank oblige each organization that uses cash for its needs to set a limit on the balance of funds in the cash desk of the enterprise. Failure to comply with these rules is a gross offense, entailing penalties. The functions of control over the quality of execution of the rules of cash discipline are assigned to banking structures.

Cash balance limit in the cash register is the maximum amount of cash that can be in the cash desk of the organization. All money above this amount must be collected in the bank. The balance limit is set by the head of the organization by order or order; it is not necessary to provide it to the bank. If the limit is not defined, then it is considered to be zero.

Individual entrepreneurs and the cash balance limit may not be set from 06/01/2014. They can store any amount of cash at the cash desk without restrictions.

The cash balance limit is calculated in two ways:

• from the amount of revenue received;
• from the amount of cash spent.

Which method to choose is determined by the organization itself.

Limit based on the volume of cash receipts

Calculated according to the formula:

L=V/P*N

where

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

P is the settlement period in working days for which cash proceeds are taken into account (no more than 92 working days).

N - the period of time between the days of delivery to the bank of cash proceeds in working days. The period of time should not exceed 7 working days, and if the organization is located in a settlement where there is no bank - 14 working days.

• To round the cash balance limit to the ruble, the rules of mathematical rounding can be applied, and downwards.
• The settlement period for which the cash limit is determined can be any. For example, a similar one for the last year or a period in which there was a maximum revenue or previous to this period.

Example: LLC "Cardinal" decided to calculate the cash balance limit on the volume of cash proceeds, the month of December for the last year was taken for calculation. The organization's store is open seven days a week, so the billing period is 31 days. The store's revenue for December amounted to 5,325,430.68 rubles. Collection of proceeds occurs every day.

This is how the limit is calculated:

5,325,430.68: 31 x 1 = 171,788.09 rubles. We round up to rubles - 171,788 rubles. This is the cash limit approved by the head of Cardinala LLC at his disposal.

Limit based on the amount of cash spent

There are firms that do not have cash proceeds, they are not engaged in retail trade, public catering, but, for example, they buy some goods from the population for cash. Such firms calculate the limit in the second way: based on the amount of cash spent.

The limit is calculated by the formula:

L=R/P*N

where L — cash balance limit in rubles;

R - the amount of cash issued, with the exception of wages, scholarships and other payments to employees, for the billing period in rubles;

P is the settlement period for which the volume of cash withdrawals in working days is taken into account (no more than 92 working days);

N - the period of time between the days of receipt of cash on a bank check in a bank, with the exception of wages, scholarships and other payments to employees, in working days. The period of time should not exceed 7 working days, and if the legal entity is located in a settlement where there is no bank - 14 working days.

Example: LLC "Marius" is engaged in the reception of scrap metal from the population. For the previous quarter (April, May, June), the credit turnover on account 50 (excluding payment of salaries, benefits and other payments to employees) is 1,420,050 rubles. The organization works 5 days a week - 64 days per quarter. The company withdraws money from a check in a bank once every 3 days.

2,420,050: 64 x 3 \u003d 113,439.84 rubles, rounded up to rubles - 113,440 rubles is the cash limit, which the manager approves for the new period.

How the limit is calculated by newly created organizations

Newly created organizations determine the cash balance limit on hand not from actual cash proceeds, but from supposed. If an organization has no revenue, it calculates the limit not from the actual volume of cash withdrawals, but from supposed.

New methods for calculating the limit have been established by the Central Bank of the Russian Federation since 06/01/2014, so it is better to re-approve the old limit with a new order.

Calculation of the limit for separate divisions

The cash balance limit for separate subdivisions depends on where the separate subdivision transfers the proceeds:

• the proceeds are transferred to a bank account - in this case, the limit is calculated by a separate subdivision independently, regardless of the parent company.
• the proceeds are handed over to the cash desk of the parent company, and only then to the bank - in this case, the parent company calculates the total amount of the limit both for itself and for a separate division. The order on the established limit is transmitted to a separate subdivision.

Exceeding the limit

If at the cash desk at the end of the day the balance is higher than the established limit (according to the cash book), then fines are provided for this (Articles 2.4 and 15.1 of the Code of Administrative Offenses):

• for the organization - 40,000 - 50,000 rubles,
• for officials - 4,000 - 5,000 rubles.

In order not to exceed the cash balance limit at the cash desk at the end of the day, you can issue money for a report, and return it to the cash desk the next day.

They check cash discipline and bring tax authorities to administrative responsibility (Article 23.5 of the Code of Administrative Offenses). You can only be held liable within two months from the date of committing violation, and not from the date of detection (Article 4.5 of the Code of Administrative Offenses), since the violation is not lasting.

It is allowed to accumulate cash in excess of the limit:

• When paying salaries, social benefits. The duration of the period for issuing cash for salary payments, scholarships and other payments cannot exceed 5 business days(including the day of receipt of cash from the bank account for the specified payments).
• If the organization works on weekends and holidays.

The limit can be set for any period - month, quarter, year. It is not necessary to review it annually if the limit suits the organization.

What cash limit- This the amount of cash in the cash desk of the organization, the size of the cash desk is set by the bank, depending on the conditions of the enterprise.

What is the limit for?

The balance of cash is regulated by the instructions of the Bank of Russia. In accordance with the instructions of the bank, the cash limit is the maximum allowable amount of money that must be kept in the cash register after the amount of the cash balance at the end of the working day has been entered into the cash book.

Storage at the box office limited savings is allowed only on some days:

• To pay salaries, scholarships;
• Weekend;
• Holidays (not working days).

In other cases, it entails administrative liability in the form of a fine:

• From 4,000 thousand rub. - up to 5,000 thous. rub.- for Ip. and officials;
• From 40,000 thousand rub.- up to 50,000 thous. rub. - for legal faces.

!Attention, in order to use the limit, the company does not need to apply to special registers, it is enough to meet the criteria established for small businesses:

• The average number of employees should not exceed 100 people;
• Proceeds from the sale of goods, works should not exceed 800,000 million rubles.

Individual entrepreneurs and small organizations may refuse to set a limit. In order to refuse the limit, the establishment of the cash desk is necessary:

• Cancel the order to set the limit;
• Issue an order.

Cash limit calculation

There are two formulas for calculating the cash limit on hand. The first formula is used if cash for sales is received at the cash desk of the company, the second one is used if there is no limit, but it is necessary to issue cash.

Consider the algorithm:

If the cash desk of the company received cash for the sale of goods:

O - the amount of cash for the sale of goods, for the provision of any services;

R. - calculation of the period, which is determined by the company, for which the receipt of money for goods sold is taken into account;

For example: The Federal Health Institution of the city of Yekaterinburg provides paid services. Income from paid services goes to the cash desk of the enterprise. The following steps are used to calculate the cash limit:

• Period for the 2nd quarter of 2017 (45 working days);
• Revenue for the period - 360,000 thous. rub.;
• The period between the days of depositing funds in the bank is 3 working days.

The cash limit will be: 32,000 (360,000/45*4). Thus, the cash limit will be equal to 32,000 thousand rubles.

If there is no limit, but it is necessary to issue cash, then the algorithm changes slightly:

L-Limit of cash balance;

O - the amount of cash issued, excluding salaries, scholarships, etc.

R - settlement period, taking into account the amount of cash issued on working days;

For example: The state institution of Chelyabinsk has no cash receipts. To calculate the limit, we use the following indicators:

• Billing period 68 days (Q2 2017)
• The amount of cash issued to pay for goods, services, work, excluding salaries, scholarships, etc. - 800,000 rubles;
• The time between days for a cash check to the bank is 4 business days;

The cash limit will be: 47,058.82 rounding up the amount of 47,059 (800,000/68*4)

The procedure for drawing up a cash limit order

The document that establishes cash accounting is compiled by each organization independently. Such a form for the order is not established, but it is necessary to indicate the information:

1. date of issue of the order;
2. The amount of the established limit;
3. Method and procedure for calculating the limit amount;
4. If you need to cancel the order, you need to specify the date and document number of the previous order;

All other criteria of an official document, the organization draws up documentation based on the basic rules. Consider a sample:

Spektr LLC

Order No. 32 dated 09/20/2017

"On the establishment of a limit on the balance of cash on hand"

Based on the instruction of the Bank of Russia dated March 11, 2014 No. 310-U.

I order:

1. Accept the cash limit established for the 4th quarter of 2017 in the amount of 670.345 (Six hundred seventy thousand three hundred forty-five) rubles based on the data of the 4th quarter of 2015;
2. Establish the period of collection of JSC "Rossiyskoy stroy": 2 times in 5 working days;
3. To invalidate the order "On setting the limit on the balance of cash on hand" No. 15 dated 05/20/2017;
4. The cashier is responsible for compliance with the cash limit, who will be required to check the amounts at the cash desk at the end of the working day.

General Director signature L.E. Lenchikov

Acquainted with the order:

Chief accountant date / signature A.A. Nekrasov

Cashier date/signature N.G.Eskina

In an additional order, the organization may indicate a calculated sample of the cash limit.

From the above example, we can confidently say that calculating the cash limit and issuing an order is not a difficult task in accounting. accounting. If attention is paid to the calculation of excess amounts, the organization can avoid financial violations and administrative liability.

Enterprise cash limit

Banks of the Russian Federation have made changes to the calculation of the cash limit for enterprises and individual entrepreneurs. Now you must use the instructions of the Bank of Russia No. 3210-u. You need to understand the rules that apply today.

Simplified procedure for individual entrepreneurs and small businesses:

Small businesses and individual entrepreneurs have the right not to set a cash limit. And they can hand over money to the bank when they see fit. It should be noted that all individual entrepreneurs can use the benefits, regardless of the type of activity.

But as for enterprises, only those who belong to small businesses will receive the right to exemption from the cash limit.

List of simplified conditions:

• Consumer cooperatives and commercial enterprises;
• Participation at least a share of the Russian Federation, subjects of "LLC", funds, organizations.

Cashier limit exceeded

Going over the limit is a real problem for entrepreneurs. Russian companies must comply with the procedure for conducting cash transactions. In accordance with the procedure of the bank in which one or another account was opened. The bank sets a cash balance limit at the end of the day.

To do this, all organizations annually submit a calculation in the form to one bank that serves them. Further, the amount of the settlement limit is reported to other banks.

Way to avoid exceeding the limit:

1. Collection - use the services of a bank;
2. Issue the excess amount to an employee of the company, and then return it as an unused advance payment;
3. Use payroll when the company has the right to exceed the cash balance limit within 3 days.

Summarize

Exceeding the cash limit is considered a problem for organizations. All companies must adhere to the order of conduct of operations at the cash desk. Central banks set a limit on residual amounts at the end of the day. If you do not follow the rules, you can get administrative fines, but to avoid it you need to follow three simple rules.