Current legislation allows legal entities to make payments both by non-cash transfers and cash payments.
The second option requires the presence of a cash register (online cash register). Business entities cannot keep cash in the cash register in excess of the established limit; excess funds must be transferred to a credit institution for crediting to the company's current account.
Banks accept cash on the basis of an approved document - an announcement for cash deposits.
Who applies and when?
The document has a wide scope of application in various organizations, regardless of the scope and scale of the business to which they belong.
At the end of the work shift (day), the company's cashier or accountant counts the cash available in the cash register. If their number exceeds the established limit, the responsible specialist transfers them to the bank.
An announcement for a cash contribution is made in the presence of an employee of a financial institution.
Sometimes a bank employee, with the client’s consent, independently enters information into the form.
Money is allowed to be handed over to the head of the company, a person acting on behalf of the head on the basis of a notarized power of attorney, giving the right to carry out such actions.
Form OKUD 0402001
The document form OKUD 0402001 is strictly regulated and approved by Directive of the Central Bank of the Russian Federation dated July 30, 2014 No. 3352-U.
The effective date of this regulation is November 2014.
The Accounting Law No. 402-FZ made adjustments and allowed companies to develop primary documentation on their own.
An announcement for cash contributions does not apply to such forms and must be filled out only on strictly standardized forms.
If cash is handed over in a bag through collectors, this form is not used (a transmittal sheet is used).
How to fill?
The announcement for contribution form 0402001 consists of 3 parts, each of which has its own purpose:
- the first is an advertisement that remains in the credit institution after depositing cash;
- the second is a receipt, returned to the representative of the business entity as evidence of acceptance of funds;
- the third is an order, processed by the bank’s accounting employees and attached to the client’s bank statement.
When filling out each part of form 0402001, similar lines are duplicated in the form:
- document date;
- Full name of the manager or other authorized employee transferring cash to the bank;
- full name of the recipient (company, individual entrepreneur) to whose current account the funds are planned to be credited;
- TIN and current account of the enterprise to which the cash will be received;
- BIC of the bank that accepted the monetary assets and in which the account was opened for depositing (often this is the same bank);
- the credited amount is in rubles (in words), kopecks are recorded in digital form, it must match the value;
- sources of income in the announcement are entered in text format in accordance with the instructions of the Central Bank of the Russian Federation dated November 12, 2009; on the right side of the form, the sign indicates the symbols of cash receipts and the corresponding amount opposite the digital code.
The first part is signed by the cash depositor; the remaining parts are signed by the bank employee who accepts the funds and prepares the documentation.
Having issued an advertisement for the contribution, the company employee goes with it and the cash to the bank. The form is sent to the cash desk, and the correctness of its completion is checked by the bank teller.
If no errors are found, the employee of the financial institution signs all parts of the document, and also puts a stamp in the “receipt” block.
Corrections and errors in form 0402001 are not allowed; after accepting cash, the depositor is given a tear-off receipt, the order remains in the bank's cash desk, it is the basis for crediting cash to the client's current account.
Money must be accepted at the cash desk on the day the announcement for cash deposit is made.
The cashier of the enterprise attaches the receipt to the expense order issued when cash is withdrawn from the company's cash register.
Symbols
In general cases, funds come from the sale of goods (revenue), which corresponds to code symbol 02, designation 05 - revenue from passenger transport services, symbol 11 - other services.
If there are several sources of income, each amount must be divided according to its affiliation with a particular symbol.
If the cashier of an organization has difficulty identifying the codes (there are only 15 values), you can consult a bank employee.
and sample in word
advertisements form 0402001 – word.
filling - excel.
Accountant's Directory
Applicable - from November 1, 2014
Approved by Directive of the Bank of Russia dated July 30, 2014 N 3352-U
Classifier code: OKUD 0402001
An announcement for cash deposit is a document on the basis of which cash is deposited into a bank account. The announcement form for cash contributions is being developed by the Central Bank of the Russian Federation. From November 1, 2014, a new announcement form for cash contributions 0402001 is in effect.
Form 0402001 consists of three documents: an advertisement, a receipt for it and a receipt order. These three documents are filled out in the same way.
How to correctly fill out an advertisement for a cash contribution 0402001?
The completed announcement form remains with the bank employee. The receipt signed by the bank employee is returned to the organization or individual entrepreneur, who deposits cash into the current account. The receipt order is transferred to the bank's accounting department and attached to the bank statement.
Form 0402001 Announcement for cash contribution
can be in any convenient format Word (with .doc resolution), Excel (with .xls resolution) or as a Rar archive (with .rar resolution)
Example of filling out Form 0402001 Announcement for cash contribution
No.: form number.
Date: date of filling out form 0402001 - date of depositing cash into the bank account.
From: the name of the organization that deposits cash into the bank.
Debit: sender's account number.
Recipient: the name of the organization to whose account the cash is received.
Credit: recipient's current account number.
The “debit” and “credit” fields can be left blank; the bank employee will indicate the necessary data when receiving cash.
TIN: Recipient's tax identification number.
Account No.: recipient's current account number.
Depositing bank: name and BIC of the bank servicing the person depositing money to the current account.
Recipient bank: name and BIC of the bank of the recipient of the money.
Amount in words: the amount of money deposited into the current account.
Amount in figures: the same amount in figures.
Source of receipt: the type of source is indicated.
Symbol/amount: the symbol of the source of money receipt according to the symbol nomenclature and the corresponding amount of money for this symbol are indicated.
The most commonly used symbols in cash deposit advertisements are:
- 02 – revenue from sales of goods;
- 05 – revenue of public passenger transport;
- 08 – utility bills;
- 11 – revenue from services sold;
- 12 – tax receipts;
- 14 – loan repayment;
- 16 – deposits of individuals;
- 19 – receipts to the account of individual entrepreneurs;
- 28 – return of wages;
- 32 – others.
The receipt and order for the announcement for cash contributions are filled out in the same way.
All information about cash flows must be reflected in the cash book, Form KO-4.
Rules for filling out an advertisement for a cash contribution
Fragment of the Regulation “On the procedure for conducting cash transactions...” April 24, 2008 N 318-P
Operations for accepting cash from clients are carried out at a credit institution, VSP on the basis of cash receipt documents - announcements for cash deposits 0402001 (Appendix 6 to these Regulations), which are a set of documents consisting of an announcement (hereinafter - announcement 0402001), a receipt (hereinafter - receipt 0402001) and orders (hereinafter - order 0402001); cash receipt orders 0402008 (Appendix 7 to these Regulations); accompanying statements for bags 0402300 (Appendix 8 to these Regulations), which are a set of documents consisting of a statement (hereinafter referred to as the statement for bag 0402300), an invoice (hereinafter referred to as the invoice for bag 0402300), a receipt (hereinafter referred to as the receipt for bag 0402300).
Operations for issuing cash to clients are carried out on the basis of expense cash documents - cash receipts, expense cash orders 0402009 (Appendix 9 to these Regulations).
The number of copies of incoming cash orders 0402008, outgoing cash orders 0402009 is determined by the credit institution taking into account the requirements of these Regulations.
https://youtu.be/Yi9phHJXids
Incoming and outgoing cash documents indicate the sources of cash receipts and the directions of their issuance in accordance with the reporting symbols in form 0409202 “Report on Cash Turnover”, provided for by Bank of Russia Directive No. 1376-U dated January 16, 2004 “On the list, forms and the procedure for drawing up and submitting reporting forms for credit institutions to the Central Bank of the Russian Federation” (as amended by Bank of Russia Directive No. 1660-U dated February 17, 2006), registered by the Ministry of Justice of the Russian Federation on January 23, 2004 No. 5488, March 23, 2006 No. 7613, December 18, 2006 N 8630, March 29, 2007 N 9168, June 25, 2007 N 9679, September 17, 2007 N 10155, December 11, 2007 N 10669 (“Bulletin of the Bank of Russia” dated February 12, 2004 N 12-13, dated March 30, 2006 N 19-20, dated December 21, 2006 N 71, dated March 30, 2007 N 17, dated June 28, 2007 N 37, dated September 27, 2007 N 55, dated December 17, 2007 N 69) .
Form 0402001 Announcement for cash contribution No. Form 0402001
Source: https://1atc.ru/objavlenie-na-vznos-nalichnymi/
Validity
The completed form 0402001 is valid for only one day. When bank specialists do not have time to complete the necessary operation, then at the end of the shift the form is destroyed.
The contribution announcement is mandatory and must be completed in strict accordance with the approved form. Credit institutions are especially careful about the correctness of entering the necessary information into it and checking the document as a whole.
If you do not comply with the rules for filling out the lines of a document, an employee of a financial institution has the right to refuse to accept cash.
When accepting cash from a commercial company that is not a credit company, a register of completed transactions provided for by an act of the Bank of Russia should be attached to the announcement for the contribution of monetary assets.
Announcement for cash payment
Applicable - from November 1, 2014
Approved by Directive of the Bank of Russia dated July 30, 2014 N 3352-U
Classifier code: OKUD 0402001
An announcement for cash deposit is a document on the basis of which cash is deposited into a bank account.
How to correctly fill out an announcement for a cash contribution (form 0402001)?
Fragment of the Regulation “On the procedure for conducting cash transactions...” April 24, 2008 N 318-P
Operations for accepting cash from clients are carried out at a credit institution, VSP on the basis of cash receipt documents - announcements for cash deposits 0402001 (Appendix 6 to these Regulations), which are a set of documents consisting of an announcement (hereinafter - announcement 0402001), a receipt (hereinafter - receipt 0402001) and orders (hereinafter - order 0402001); cash receipt orders 0402008 (Appendix 7 to these Regulations); accompanying statements for bags 0402300 (Appendix 8 to these Regulations), which are a set of documents consisting of a statement (hereinafter referred to as the statement for bag 0402300), an invoice (hereinafter referred to as the invoice for bag 0402300), a receipt (hereinafter referred to as the receipt for bag 0402300).
Operations for issuing cash to clients are carried out on the basis of expense cash documents - cash receipts, expense cash orders 0402009 (Appendix 9 to these Regulations).
The number of copies of incoming cash orders 0402008, outgoing cash orders 0402009 is determined by the credit institution taking into account the requirements of these Regulations.
Incoming and outgoing cash documents indicate the sources of cash receipts and the directions of their issuance in accordance with the reporting symbols in form 0409202 “Report on Cash Turnover”, provided for by Bank of Russia Directive No. 1376-U dated January 16, 2004 “On the list, forms and the procedure for drawing up and submitting reporting forms for credit institutions to the Central Bank of the Russian Federation” (as amended by Bank of Russia Directive No. 1660-U dated February 17, 2006), registered by the Ministry of Justice of the Russian Federation on January 23, 2004 No. 5488, March 23, 2006 No. 7613, December 18, 2006 N 8630, March 29, 2007 N 9168, June 25, 2007 N 9679, September 17, 2007 N 10155, December 11, 2007 N 10669 (“Bulletin of the Bank of Russia” dated February 12, 2004 N 12-13, dated March 30, 2006 N 19-20, dated December 21, 2006 N 71, dated March 30, 2007 N 17, dated June 28, 2007 N 37, dated September 27, 2007 N 55, dated December 17, 2007 N 69) .
