New order conducting cash transactions came into force on the basis of the instruction of the Central Bank of the Russian Federation No. 3210-U and began to operate on June 1, 2014. What changes have occurred in the new procedure for conducting cash transactions?
1 change. Companies can choose how to calculate the limit.
Now companies are allowed to independently choose the method of determining the limit: from the volume of revenue received or the volume of cash issued (paragraph 2, clause 2 of Directive No. 3210-U). Until this time, the limit on the volume of money disbursement could be used by companies that previously did not have cash proceeds (appendix to the Regulations of the Central Bank of Russia on October 12, 2011 No. 373-P).
Now companies have the right to revise the limit in their favor.
Due to the introduction of the new order, old order canceled. Therefore, the cash register limit needs to be re-approved so that during the check it does not accidentally turn out that your limits are not valid. It is also necessary to approve the procedure for transmitting copies of the order to the unit. It can be issued as a separate appendix to the order.
2 change. The calculation of the limit for divisions has changed.
According to the new rules, each division that transfers proceeds to the bank (not to the head office) must have its own limit approved (paragraph 4, clause 2 of instruction No. 3210-U).
Before this period, a separate limit was established only for separate offices that had separate bank accounts (clause 1.2 of Regulation No. 373-P).
Thus, for departments with open current accounts, a new limit must be approved. In this case, the method of determining the limit is chosen independently: it is either a limit from revenue or from the cash of a separate separate division.
If a company approves separate limits for the head office and division, it is recommended to calculate them based on one indicator: we take into account either the volume of revenue or cash delivery. Tax authorities, in principle, have nothing against the fact that the methods for calculating limits are different. In addition, one can also take into account different periods: billing period between the days of depositing money into the bank.
Change 3. Is it possible to correct the cash book and statements?
According to the new rules, you can make corrections in the cash book and statements. As before, it is prohibited to correct only incoming and outgoing cash orders (clause 4.7 of instruction No. 3210-U).
According to the old order, it was also forbidden to make corrections in consumables and receipts. But due to the fact that there was no clear indication of whether corrections could be made in other cash documents, the tax authorities prohibited making corrections there either. The new rules have now resolved all doubts.
How to correctly make corrections in cash documents?
To do this, you need to cross out the incorrect details and write the correct data. Next to the corrected entry, put the date and signature of the person responsible for maintaining cash documents employee and make a transcript of the signature (last name and initials).
4 change. The rules for transferring the cash book from departments to the company have been simplified.
Now companies with divisions are allowed to independently decide when to transfer a copy of the cash book sheet to the head office (clause 4.6 of instruction No. 3210-U). The only requirement is that the sheets be submitted before the preparation of financial statements (annual or quarterly). Copies can be submitted even in December (if the company submits only annual reports). If, according to the company’s rules, it also provides quarterly reporting, then the documents are submitted before the end of the quarter, for example, in March, June, October, December. According to the old rules, cash book sheets had to be transferred daily (clause 5.6 of Regulation No. 373-P).
Previously, the confusion was due to the following: whether departments that do not have a current account need to maintain a cash book. As letters from the Ministry of Finance and the bank itself explained, it is necessary. This question remains open to this day - there is no clear indication on this topic.
5 change. Simplified rules for maintaining cash discipline have been introduced for small businesses and individual entrepreneurs.
From June 1, small businesses and individual entrepreneurs do not have to approve the cash limit (paragraph 10, paragraph 2 of Directive No. 3210-U).
Who qualifies as a small business?
1). Companies with average number less than 100 employees last year;
2). Revenue for the previous year should not exceed 400 million rubles;
3) The share of foreign citizens in the company’s capital should not exceed 25% (Part 1, Article 4 Federal Law dated July 24, 2007 No. 209-FZ).
6 change. Blank sheets of cash book.
According to the new rules, if there were no transactions at the cash desk during the day, there is no need to fill out empty sheets of the cash book (clause 4.6 of instruction No. 3210-U). The old rules were not clear about whether they needed to be printed, and some tax officials required blank sheets.
7 change. The chief accountant and the cashier can sign " ".
According to the new rules, cash receipts and debit orders can be endorsed Chief Accountant(or accountant) and cashier.
If there are no employees responsible for accounting on staff, it is possible that the manager himself can conduct accounting and sign cash and settlement agreements for the chief accountant (clause 4.3 of instruction No. 3210-U).
At the moment, the current RKO forms have not changed. They require the signatures of the manager and chief accountant. The Central Bank planned to change the form of RKO, but so far this has not been done.
8 change. The cashier does not have to sign the receipt for the receipt order.
The receipt form provides a receipt, which is handed to the person who deposits money into the cash register. The new rules do not provide for the cashier's signature. He only puts a stamp (clause 5.1 of instruction No. 3210-U).
But due to the fact that the forms have not yet been changed, there is still space left on the receipt, as well as on the consumable itself, for the cashier’s signature. To avoid problems for your customers later, it is better to sign the cashier for now.
9 change. The amount issued from the cash register can be printed in the consumables box both in numbers and in words.
If individual receives the amount in hand, you can immediately print it in the “Received” column. The recipient only has to sign.
(clause 6.2 of instruction No. 3210-U).
Before this period, the recipient himself filled out this data himself. If the document was filled out incorrectly, it had to be rewritten and the signatures of the manager and chief accountant collected.
10 change. Are consumables needed when transferring money between cashiers?
The new procedure for transferring money from a senior cashier to an ordinary person provides for an entry in the accounting book in the KO-5 form, which reflects the amount of cash transferred.
The old order provided for the transfer of money between cashiers either by consumables or by entry in the cash book. Now clear instructions have been given on how to transfer money.
11 change. The reporting application is signed by the manager, and that is enough.
When filling out an application for reporting, the employee himself can write the amount and period for which he wants to receive the money. The manager can only endorse the document with his signature (clause 6.3 of instruction No. 3210-U).
According to the old rules, the manager filled out the amount and deadline for issuing cash by hand (clause 4.4 of Regulation No. 373-P). The manager has the right to write the amount and terms himself if they differ from those stated by the employee.
12 change. The procedure for registering a receipt on all forms has been simplified.
The new procedure very clearly stated that a company can issue one receipt for all strict reporting forms cash order at the end of the day (clause 5.2 of instruction No. 3210-U).
The old order did not provide such an opportunity, but did not prohibit it either. Although in practice, situations of this kind occurred quite often, and companies either issued their own account for each operation, or at the end of the day they issued one general cash register for all operations.
13 change. The cashier must submit the pay slip for signature to the chief accountant.
According to the new rules, on the last day of payment of wages, the cashier is obliged to hand over the settlement and payment or payroll for approval by the chief accountant or accountant (clause 6.5 of instruction No. 3210-U). In principle, the signing procedure used to be this way: the chief accountant was given statements from the cashier, he checked them and endorsed them. This amendment has only a technical side.
14 change. Can departments deposit money by post?
Due to the changes, departments can no longer deposit money at the post office. They can deposit money only at the cash desk of the parent organization, to the current account on their own or through collectors (clause 3 of instruction No. 3210-U).
15 change. The transaction limit is extended after the expiration date of the contract.
The maximum amount for cash payments between an organization and an organization (entrepreneur) within the framework of one agreement remains the same - 100 thousand rubles. As the Central Bank explained, this rule also applies to cases where the contract has already expired, but the company still has a debt. For example, a company entered into a lease agreement, and at the end of the agreement, the tenant left the premises, but he still owed rent. So, this amount of debt can be repaid in cash only within 100 thousand rubles and only if the tenant has not paid in cash before.
16 change. Cash spending targets have been reduced.
It was in the previous rules, but now these goals have been abolished. It is now prohibited to spend proceeds on payments for renting real estate, issuing and repaying loans, and transactions with securities, conducting gambling(Clause 4 of the instructions of the Central Bank of Russia No. 07.10.13 No. 3073-U).
What can you spend the proceeds on: paying wages, benefits, issuing amounts for reporting, settlements with suppliers (except for rental real estate and settlements with securities), returning prepayment to the buyer.
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Latitude: 55.75, Longitude: 37.62 Time zone: Europe/Moscow (UTC+04:00) Moon phase calculation for 06/1/2014 (12:00) To calculate the phase of the moon for your city, register or log in.
Characteristics of the Moon on June 1, 2014
On the date 01.06.2014 V 12:00 The moon is in phase "Waxing Crescent". This 5 lunar day V lunar calendar. Moon in zodiac sign Cancer ♋. Illumination percentage Moon is 12%. Sunrise Moon at 08:25, and sunset V --:--.
Chronology of lunar days
- 4th lunar day from 07:26 05/31/2014 to 08:25 06/01/2014
- 5th lunar day from 08:25 06/01/2014 until the next day
Moon influence June 1, 2014
Moon in the zodiac sign Cancer (±)
Moon in a sign Cancer. A time of unhurried stability. Ideal for well-functioning enterprises engaged in monotonous production. Businesses related to antiques and jurisprudence are also doing well. The legal process initiated by you at this time should end as beneficially as possible for you.
You need to be more careful about lending and lending money. There is a possibility that you will have to wait a very long time for their return. Since emotional sensitivity increases at this time, you should be more tactful and attentive to your loved ones, this will only benefit you.
For the development of spiritual powers, auto-training, meditation practices and the development of extrasensory sensitivity are useful. To avoid unpleasant consequences, careful handling is required. metal objects and fire.
5 lunar day (−)
June 1, 2014 at 12:00 - 5 lunar day. Neglect of one's own principles and debt obligations, indecision and doubtfulness can lead to very significant changes your plans and put an end to achieving previously planned endeavors.
You should be as conscious as possible and try to avoid negative influences from outside. Special attention must be given to the food consumed that day.
Waxing Moon (+)
The moon is in phase Waxing Crescent. The first lunar phase begins from the new moon until the beginning of the first quarter of the moon (the beginning of the second phase). During this period, the Moon is at the beginning of its growth. The first phase is characterized by an increase in energy to complete planned tasks.
During this period, it is recommended to make plans and start new projects, weigh and outline plans for the development of new ideas, carefully analyze problems and issues, both of the future period and those that remained unrealized from the previous lunar month.
At the physiological level, first lunar phase the body accumulates strength. Energy is still quite low in all areas of life, be it well-being, personal life or business.
As in work, in the personal sphere there comes a stage of rethinking current relationships and, quite possibly, bringing them to the most high level. New connections and acquaintances quickly arise. Together with the growth of the Moon during this period Vital energy is also increasing.
Day of week influence (±)
Day of the week - Sunday, this day walks under the Sun, because it is permeated with its cheerful, invigorating energy and imparts good power to people.
Since ancient times, Sunday has been reserved for rest, for work not of the body, but of the spirit. And people communicate with each other with pleasure, meet to spend time in conversations, games, and pleasures. This is a day of Sunday festivities, going to visit at the call of the soul, which straightens up after a week of fatigue and work, washed by friendly participation and unity. Sunday is for light work, not hard work.
Once a quarter we give away a free trip for two. Draws are held on December 1st, March 1st, June 1st and September 1st, starting in December 2008. You can go yourself, or you can send your family or friends. The names of the winners will be published on the website (with their consent). To make the flight more fun, we give out a bottle of champagne on the way :).
To provide best service, we are constantly working to improve the quality of services. For this purpose, a unique system was created for collecting and analyzing customer reviews, analyzing which we try to eliminate shortcomings. To take part in the tour drawing, just write a review about the work of our company after returning from the trip. We need honest and objective feedback in order to evaluate ourselves correctly and work with shortcomings. We are grateful for pointing out errors.
So, how to win a trip for two:
1. Buy a tour from us! Yes, you need to become our client;) 2. Go and relax. Sea, sun, vitamins, sensations and adventures. 3. Write a review about the company's work. Go to the website section. Enter the password given to you along with the agreement, after which all your agreements, card information and other additional services will become available. IN including, it will be possible to leave reviews on tours after you return from them. A review of the company’s work can be written 7 days after the start of the tour (but no later than 55 days after the end). Reviews for participation in the next drawing are accepted until 23.59 of the previous day. For example, a drawing on September 1st. To take part, you must leave a review no later than August 31, 11:59 p.m.Wait for the next draw and try your luck!
The Moscow government has approved a scheme according to which, from June 1, 2014, the cost of travel in the capital's public transport will increase. According to it, single tickets will not increase in price - ticket for one trip on a bus, trolleybus or tram it will still cost 30 rubles, and the same metro ticket- 40 rub. The basic fares for travel with transport bank cards will not change either - 1 trip on the metro will cost 28 rubles, in ground transport - 26 rubles.
At the same time, for those who prefer TAT, “United” and “90 minutes” tickets, designed for 5 trips and more, or their unlimited versions, the fare will increase.
So, for example, the price of TAT for 10 trips will increase by 10 rubles. - from 200 to 210 rub. Same ticket for 20 trips will cost not 350 rubles, but 370 rubles. Thus, average cost trips on these tickets will increase by about 1 rub.
The cost of a single ticket for 5 trips, suitable for traveling both by ground transport and in the metro, will increase by 10 rubles. - from 150 to 160 rub. Single ticket for 60 trips price will increase by 100 rubles. - from 1200 to 1300 rub. Unlimited single ticket for 30 days the price will increase by 150 rubles - from 2200 rubles. up to 2350 rub.
A 90-minute ticket for 5 trips will become 20 rubles more expensive, now you will have to pay 240 rubles for it.
The Moscow City Hall reported that indexation of fares for public transport will be carried out annually, but there will be no serious increase in prices.
"The mayor of Moscow set us the task of preventing a serious increase in prices; indexation of tariffs should not affect the standard of living of Muscovites. The increase in travel prices will not exceed the increase in real prices wages in Moscow. Thus, the change in tariffs will not affect citizens. At the same time, we will curb further increases in fares. A small indexation of fares for public transport will be carried out annually. But there will be no serious price increases. Carriers have been instructed to accumulate internal resources, and we are also doing everything to increase off-ticket revenues. Neither now nor in the future is a serious increase in transport fares expected in Moscow", explained Alina Bisembaeva, Deputy Head of the Department of Transport and Development of Road Transport Infrastructure in Moscow.
The indexation of tariffs will not affect preferential categories of passengers in any way - for them the tariffs will remain the same. The cost of travel tickets for schoolchildren and students will not change either.
Earlier it was reported that the State Unitary Enterprise "Moscow Metro" and the State Unitary Enterprise "Mosgortrans" proposed to increase the fare by 87%. However, the capital authorities opposed such a change in fares.
"It was considered appropriate to change fares by no more than 5–7%. At the same time, the Department of Transport demanded that carriers optimize internal resources in order to further curb the growth of tariffs", - reported the press service of the capital's Department of Transport
Cost of transport tickets in Moscow from June 1, 2014
| Fare | Tariffs without travel limit | |||
|
Place up to RUB 3,000 on the card. and pay for travel at fixed rates |
Ticket validity period |
By ground transport (Trolleybus, Bus, Tram) |
By any type of public transport (Unified) | |
|
|
|
|
|
|
|
Metro |
28 rub. | 30 days | 900 rub. |
2350 rub. |
| By ground transport | 26 rub. | 90 days | 2300 rub. | 5500 rub. |
| At the "90 minutes" rate with transfers | 44 rub. | 365 days | 7800 rub. | 18200 rub. |
Tickets that are sold on paper and can also be recorded on a Troika card:
To register tickets, simply select the travel pass that suits you: “Unified”, “90 minutes” or TAT for 1-60 trips or for 30, 90, 365 days.