organization, regardless of ownership, may be at the end of the working time left in his hand a certain amount of money.That is the amount of cash remaining on hand, can not exceed a certain amount.This amount is called the limit of the cash register.
During the day, the cash amount is not limited, but by the end of working hours the amount of money that remains on hand, should be less than stated on each individual company cash limit.If the amount exceeds the limit, it is necessary to take these objectives intended for the company's account, opened in banking institutions.As an exception to the box office more than the set limit can store funds that were intended for the payment of various allowances and wages.But the shelf life of these payments may not exceed three days, taking into account the date of receipt of money in the bank.
On 01.01.2012 entered into force new rules that affect cash transactions are now the order of conducting cash governed by the Regulation № 373-P of the Bank of Russia 12.10.11g.Under this provision, and the organizations and individual entrepreneurs, whose activity involves the use of cash, cash must keep all the requirements of the above provisions.Accordingly, properly setting the limit register.
Previously, according to the position, which was effective until January 1, the limit established by the bank cashier.With the introduction of the new rules there is the question of who sets the limit of cash right now.Now every company or individual entrepreneur himself has set for itself the limit of funds that can be stored at the box office.At the same time negotiate this amount with a bank or some other controlling authority is not necessary.
Calculate cash limit can be described in several Regulations 373 p ways.
first concerns those who in the process have a continuous supply of cash.They need to begin to determine the period for which the payment will be made cash limit (month, quarter, etc.).Then designate the settlement period for the determination of the boundary amount, which can remain in the hand.This period under the terms can not be more than 92 days, but no calendar, and days that according to the schedule of the organization or the entrepreneur is working.And you can choose the most favorable period: the same period last year;the period preceding the time at which the limit is cash;period with a maximum amount of revenue, etc.
Once this is determined, the sample is all cash and cash amounts received are summarized.Next, you should decide how many days the cashier or other authorized person will take the surplus funds in the banking institutions.But it should be remembered that the frequency of such donations must not exceed seven days.
decide on all the points mentioned above, you can start to transfer.To this end, the total amount of funds for the selected period is divided by the number of working days in the organization over the same period, and the result multiplied by the number of days which will be handing cash.The amount received as a result, will limit the cash register.
second method used by organizations and individual entrepreneurs who have no cash proceeds.That is, cash in hand only come from current accounts.In this case, as in the previous, it is necessary to select the period for setting a limit register.Select the billing period, which also can not be more than 92 days.To decide on the volume of expenses for the selected period and the number of days that pass between the receipt of cash from the accounts of the organization in banking institutions.
Next is cash payment limit: the amount received for a certain time cash (not including salaries, allowances, scholarships, etc. payments) divided by selected to calculate the number of working days and multiplied by the number of days in the intervals between whichwill be receiving money by check.Clear form
limit calculation cash position does not exist, so it is made in an arbitrary manner.Issued calculated limit cash order of the head of the organization or private entrepreneur in any form.
