October 12, 2011 the Russian Central Bank published a decree concerning cash transactions, according to which in 2012 the economic entities of any organizational-legal form required to make a separate calculation of the limit of the cash register.And if earlier in this question firm could rely entirely on the central bank, but now will have to exert themselves and decide it yourself.It concerns and individual entrepreneurs who now have to keep track of all cash transactions, paying attention to the existing restrictions on the remaining balance of funds.But do not hurry to get upset and nervous, the calculation of the limit of cash and observance of cash discipline - it's not so difficult!
cash limit is the amount of cash that can be legitimately stored at the box office of the enterprise and not to hand over to the bank.The main goal of any business is just to select the optimal limit for yourself, and then just take the cash surplus funds.According to the law, there are no strict rules about how to do the calculation cash balance limit, so you can choose any period for which the funds were proceeds.Most often, to avoid headaches with a lack or surplus of money, try to set high the cash balance.It should be noted that the cash that exceed the limit must give the bank a frequency of at least once a week.Exceptions are made only for the remote regions of Russia, where there is no bank.For them, the time period is 14 working days.
algorithm for calculating the cash limit
1. Select a time period in which we will, in fact, count cash flows.According to the legislation, it can not be more than 92 working days.
2. The calculation of the limit of cash is carried out by the unit formula:
«Limit cash" = "cash proceeds" / "number of days in the billing period" * "the number of days between delivery of cash."
3. Observe cash discipline, and everything will be fine!
Consider the example of the calculation of the limit of cash
1. In the first case, the company has revenue.Suppose, Ltd. "present" engaged in the sale of original gifts for all occasions.If during the period they chose the third quarter of 2011, lasting 71 days, in which the revenue was 500 000, and delivers the cash shop every Friday, by the formula: LC = 500 000/71 * 5 = 35 211 rubles.
2. But what if the company has no cash receipts?In this case, instead of the number of days between putting in the formula uses the number of working days, which take place in the period between calls to the bank to get cash.For example, the LLC "Milk Village" is engaged in the purchase of dairy products from farmers and rural residents.For example, the company management decided to take over the reporting period from October 2012, when purchases were the most intense.Let the cashier gets the cash once in 3 days, and in October there were 20 working days.Then, if the earnings of "Village Milk" during this period amounted 300 thousand rubles, the limit cash payment will be: LC = 300,000 / 20 * 3 = 60 000 rubles.
