Funds have been deposited into the bank account from the buyer of the photocopier

Cashless payments

When making non-cash payments to customers, funds can be transferred to the current account on the basis of the following documents:

• payment orders;

• letters of credit;

• checks;

• payment requests;

• collection orders;

• payment orders.

These types of settlement documents are provided for in Article 862 of the Civil Code of the Russian Federation and paragraph 1.1 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P.

For information on how to process and make payments using payment orders and checks, see:

• How to account for debiting funds from a current account;

• How to reflect transactions on special accounts in accounting.

Postings to account 50

The indicated accounting entries for accounting for cash transactions are the most common standard options; you will find a complete list of entries in the Chart of Accounts ().

https://youtu.be/PL9bZSz_ePE

Payments for collection

In order to receive money into the current account during collection settlements, the recipient of the funds must issue a settlement document to the payer and transfer it to the bank (clauses 7.4, 7.7 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P).

When making collection payments, an organization can use the following settlement documents:

• payment requirements;

• collection orders.

This is stated in paragraphs 7.1, 7.4, 9.1 and 9.2 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P.

How the payer of funds should act in order for the bank to write off money from his account based on collection settlements, see How to account for the write-off of funds from a current account.

Typical transactions for account 51

Summarize:

An organization can use both cash and non-cash money for mutual settlements. To account for the former, a cash register is used, and for the latter, a current account is used. Each cash accounting operation must be documented in primary documents, and the corresponding entry is reflected in the accounting records.

Calculations by payment requests

The unified form of payment request (form 0401061) was approved by Appendix 6 to the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P.

The legislation provides for two types of settlements for collection of payment claims:

• with acceptance;

• without acceptance.

Reason – clause 2.1 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P.

The organization stipulates the condition of acceptance or direct write-off in the agreement with the buyer, the bank (clause 2 of Article 862 of the Civil Code of the Russian Federation, clause 2.9 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P).

In settlements with payment requests with prior acceptance, the buyer has the right to refuse payment if the organization has violated the terms of the contract. At the same time, he must indicate the reasons for the refusal provided for in the contract (for example, failure to meet delivery deadlines, lack of certain documents for the goods, its low quality, etc.) (clause 2.9.1 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P).

When filling out a payment request with a preliminary acceptance, in the “Terms of payment” field, put the number “1” - a pre-given acceptance.

In the “Term for acceptance” field of the payment request, indicate the number of days for acceptance. The parties establish the deadline for acceptance in the contract (delivery, performance of work, provision of services). However, it cannot be less than five working days. If the parties have not specified a deadline for acceptance in the agreement, take it equal to five business days (unless a shorter period is provided for in the agreement with the bank).

This is stated in Appendix 1 to the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P.

On all copies of the payment request, the employee of the executing bank in the field “Final. acceptance period" indicates the date upon which the acceptance period expires. When calculating the date, working days are taken into account. The day the bank receives the payment request is not included in the calculation of the specified date. Such instructions are given in Appendix 1 to the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P.

A prerequisite for settlements with payment requests without acceptance is that the bank servicing the payer (executing bank) has the right to write off funds from the payer’s account without his order (clause 2.9.1 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P) .

That is, in this case, when the recipient organization issues a payment request, the buyer cannot refuse payment. The bank debits the amount of debt from his account without acceptance. In practice, such calculations are used much less frequently, for example, when paying for utilities, electricity, etc.

In the payment request, in the “Payment Terms” field, indicate:

• number “1” if acceptance was given by the buyer in advance;

• number “2” if acceptance is required to write off funds.

This procedure is provided for in Appendix 1 to the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P.

Reflection of leasing advances

Regulatory regulation of leasing transactions is regulated by Law No. 164-FZ of October 29, 1998. All payments made before the fulfillment of the lessor's obligations are considered an advance payment. It is recommended to make an advance payment under a leasing agreement, postings according to which are carried out in accordance with the Chart of Accounts No. 94n, to the account. 76 with the creation of a separate sub-account.

Postings for accounting for advances received (account 62.2)

If the buyer pays for the goods in advance and transfers an advance, then to account for settlements with buyers, in this case, subaccount 2 “advance received” is opened on account 62.

VAT is charged on advances received.

The accrued amount of VAT on the advance received is restored, then an entry is made to offset the advance.

Example 1. Reflection of settlements with customers in the general manner

Kalina LLC entered into an agreement with the buyer for the supply of goods and materials in the amount of 50,000 rubles, VAT 7,627 rubles. The cost of the goods is 23,000 rubles. The contract stipulates that the buyer pays for goods and materials after shipment.

Postings:

Example 2. Accounting for advances received on account 62

Kalina LLC entered into an agreement with the buyer for the amount of 60,000 rubles, VAT 9,153 rubles. The contract provides for prepayment.

Postings:

Example 3

on account 62 “Accounting for settlements with buyers and customers”

Kalina LLC received an advance payment from the buyer for the shipment of goods in the amount of 250,000 rubles. A week later, Kalina LLC shipped another part of the goods worth 47,200 rubles. (including VAT RUB 7,200)

Postings:

Example 4

Kalina LLC sold the goods through an online store. The organization entered into an agreement with the bank, on the basis of which the remuneration is 1.5% of the receipt amount and the amount of proceeds minus the remuneration is transferred to the current account.

The buyer paid for the goods with a bank card in the amount of RUB 50,000.00, incl. VAT 18% - RUB 7,627.12. After receiving the money, Kalina LLC ships the paid goods to the buyer.

Postings:

Example 5.

Buyer using Yandex. Wallet" paid for goods in the amount of RUB 95,000.00, incl. VAT 18% - RUB 14,491.53.

The money was first credited to the seller’s “electronic wallet” and then transferred to a bank account minus a commission.

The bank's commission is 3.5% of the transfer amount - RUB 3,325.00.

The next day the goods were shipped to the buyer.

Postings:

In accounting, an advance is considered to be full or partial prepayment of a concluded transaction. How advances are reflected in accounting, what entries are generated when receiving an advance from a buyer, as well as entries for advances issued, we will consider further.

An advance is often confused with a deposit. Both the advance and the deposit have one function - advance payment for a product or service, partial or full. There is no clear definition in the legislation to separate these concepts, but according to established practice, an advance payment is considered to be the amount of prepayment for the transfer of which a separate agreement to the contract has not been drawn up:

Settlements by collection orders

The parties may provide in the agreement for collection payments through collection orders. To do this, the bank account agreement must contain the conditions for writing off funds under collection orders and information about recipients who have the right to submit such orders. To confirm this right, the recipient submits the relevant documents to the bank (clause 7.4 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P).

Draw up the collection order on form No. 0401071, approved by Appendix 4 to the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P. Such a document must contain a reference to the date, number of the contract with the buyer (customer) and its corresponding clause, providing for the right to indisputable write-off.

Cash (PKO, RKO, Collection, Cash Book)

Let's start looking at cash transactions. In the “Bank and Cash Office” section, open the “Cash Documents” journal. The journal is very similar to the journal of bank documents; it contains documents on receipts and debits of cash. You can also print a cash book from it.

Let's start with the operation of receiving money to the cash register from a current account. Let’s create a receipt document with the transaction type “Receiving cash at the bank” dated January 13 in the amount of 100 thousand rubles. Credit account - 51 accounts. Accepted from: the current account from which we will debit the money. Reason: Receiving cash from the bank. Let's go through this document.

We create the document Cash receipt order. Type of transaction: Issue to an accountable person. The date is January 13. We indicate the recipient - open the list of available individuals. We choose our director, to whom we will give 100 thousand rubles. You can indicate passport data, application, basis and comments to this document. Let's see it through.

Documents can be printed: outgoing cash order, incoming cash order, you can print the register of documents.

The cash book can be automatically generated based on the posted cash documents.

Now let’s go to the “Bank and Cash Office” section of the “Advance Reports” journal and try to create an advance report.

The document is intended to reflect in the accounting of expenses of an employee of an organization at the expense of funds received by the employee on account.

When entering a document, you must indicate the following details in the header:

• An accountable person is an employee of an organization who is accountable for the funds issued to him on account.
• Warehouse - a warehouse that stores goods, materials and other valuables purchased by an accountable person.

On the Advances , information about the amounts received by the accountable person is filled in. Fill in the details:

• Advance document is a document that reflected the employee’s receipt of funds for reporting (Cash issuance, Debit from a current account or Issuance of cash documents). When you select an Advance Document, the details of Advance Amount , Currency and Issued are filled in automatically.
• Spent - indicates the actual spent portion of the amount received for the report.

On the Products , fill in information about inventory items purchased by the accountable person:

• Nomenclature , Quantity , Price , Amount , % VAT , VAT are filled in with data on the purchased values.
• The name of the document (expense) , Document number and Document date must be filled in to correctly generate the printed form of the expense report.
• If an invoice for purchased assets is attached to the advance report, you must check the Invoice presented , indicate the Supplier the Invoice Date and Invoice Number fields . When conducting an advance report, in this case the document Invoice received will be automatically created.
• To generate transactions for the receipt of inventory items from an accountable person, you must fill in the Account Account and VAT Account . When you select an Item, the details are filled in automatically according to the Item Account register data.

On the Containers , information about returnable containers received by the accountable person from suppliers is filled in.

Payment tab contains information about the amounts paid to suppliers for previously purchased goods, works and services or paid as an advance payment. Fill in the details:

• Counterparty is the supplier to whom the payment was made.
• Agreement - an agreement with a counterparty. Must be in the form “With supplier”, “With principal (principal)” or “Other”.
• Debt repayment is a method of repaying debt to a supplier in the context of settlement documents. You must select one of the possible methods: Automatically, By document or Do not repay .
• Payment document - indicated only when choosing a method of debt repayment According to document . In this case, during the transaction, the debt will be repaid only according to the specified settlement document.
• Amount —the amount of payment to the supplier.
• The amount of mutual settlements is the amount of payment to the supplier in the settlement currency specified in the Agreement .
• Settlement account - an accounting account in which the balance of the debt will be repaid upon posting. Not indicated when choosing the debt repayment method Do not repay .
• Advances account is an accounting account to which the part of the payment that remains undistributed after the repayment of the counterparty's debt is allocated.
• Name input. document , Entry number. document and entry date. The document must be completed to correctly generate the printed form of the expense report.

On the Other , fill in information about other expenses incurred by the accountable person (travel expenses, travel expenses, gasoline expenses, etc.):

• The name of the document (expense) , Document number and Document date must be filled in to correctly generate the printed form of the expense report.
• If an invoice for purchased valuables is attached to the advance report, you must check the Invoice presented , indicate the Supplier and fill in the details Invoice date and Invoice number . When conducting an advance report, in this case the document Invoice received will be automatically created. Strict reporting form checkbox is selected if VAT on travel expenses is deducted on the basis of the received strict reporting form. The created invoice is not registered in the Logbook of received and issued invoices.
• Amount , % VAT , VAT are filled in with data on expenses incurred.
• To generate expense transactions, you must fill in the Cost Account (AC) , the analytics for this account, and the VAT Account . If the organization is a profit tax payer, the Cost Account (CO) and the analytics for this account are additionally filled in. When you select Items, accounting accounts are filled in automatically according to the information register of the Item Accounting Accounts.

For the document Advance report, a printed form AO-1 (Advance report) is provided.

On January 20, we create an Advance report. Accountable person: director.

On the “Advances” tab, add the cash order for which the advance was issued.

On the “Goods” tab we indicate the expense document: check No. 542 dated January 15. Nomenclature – create a new position “Printer paper” with the Nomenclature Type “Materials”. Quantity 10, price 200 rub. VAT 18% = 360 rub. Supplier – let’s create a new one:

• Name: LLC "TC KOMUS",
• INN/KPP: 7706202481/ 770601001
• OGRN: 1027700432650
• Address: 119017, Moscow, Staromonetny lane, building No. 9, building 1

Invoice: No. 8245112 dated January 15.

Accounting account 10.01, VAT account 19.03.

On the “Payment” tab we indicate the document (expense): check No. 58 dated January 14. Counterparty – let’s create a new one:

• Name: ZAO "RAIFFeisenBANK", in the amount of 1,500,000.00 rubles.
  
  Register a receipt to the current account dated January 30, payment from the buyer, incoming number 56 dated January 30. Payer:
  • Name: ATAK LLC
  • INN/KPP: 7743543232 / 774301001
  • OGRN: 1047796854533
  • Address: 125635, Moscow, Angarskaya street, building No. 13
  • Agreement with the buyer 5426/65552 dated 01/14/2015

  The amount is 349,000 rubles. Offset of advances is automatic, VAT 18%.

  Register a receipt to the current account dated 02.02 payment from the buyer, incoming number 526 dated 02.02. Payer:

  • Name: ATAK LLC
  • INN/KPP: 7743543232 / 774301001
  • OGRN: 1047796854533
  • Address: 125635, Moscow, Angarskaya street, building No. 13
  • Agreement with the buyer 5426/65552 dated 01/14/2015

  The amount is 500,000 rubles. Offset of advances is automatic, VAT 18%.

  Register a receipt to the current account dated 10.02 payment from the buyer, incoming number 352 dated 10.02. Payer:

  • Name: BILLA LLC
  • INN/KPP: 7721511903/ 774901001
  • OGRN: 1047796466299
  • Address: 109369, Moscow, Novocherkassky Boulevard, building No. 41, building 4
  • Agreement with the buyer 7458/85/96 dated 01/15/2015

  The amount is 2,500,000 rubles. Offset of advances is automatic, VAT 18%.

  Complete a debit from the current account dated January 30. Other debits, incoming number 904258 dated January 30. Recipient:

  • Name: OJSC SBERBANK OF RUSSIA
  • INN/KPP: 7707083893/ 775003035

  The amount is 490 rubles. Monthly fee for the provision of services using the Sberbank Business Online system for 'January 2020'. NDS is not appearing.

  Complete a debit from the current account dated January 30. Other debits, incoming number 36666 dated January 30. Recipient:

  • Name: OJSC SBERBANK OF RUSSIA
  • INN/KPP: 7707083893/ 775003035

  The amount is 600 rubles. Commission for maintaining the account '40702810638000067179' in rubles for the period from '01/01/2015' to '01/31/2015'. NDS is not appearing.

  Register the receipt of cash from January 31 Payment from the buyer. Payer:

  • Name: BILLA LLC
  • INN/KPP: 7721511903/ 774901001
  • OGRN: 1047796466299
  • Address: 109369, Moscow, Novocherkassky Boulevard, building No. 41, building 4
  • Agreement with the buyer 7458/85/96 dated 01/15/2015

  The amount is 304,000 rubles. Offset of advances is automatic, VAT 18%.

  Draw up an advance report dated January 26 Reporting to: director.

  Purchased by receipt 555 dated January 16 “Printer paper” 1 pc. at a price of 200 rubles. + VAT 18%. Supplier TC Komus LLC. Invoice 84523659 from 16.01

  Payment was made to the supplier ZAO "TMP No. 20" by check 60 dated January 16 under agreement 15/011 dated January 14 in the amount of 10,000 rubles.

  Services were paid for by check 452 dated January 16 for photocopying documents in the amount of 500 rubles, excluding VAT. General running costs.

  Generate invoices for advance payments for the 1st quarter.

  https://youtu.be/dAeXeNX7F08

  Next Previous

  These features are available to both users of local versions and cloud solutions, for example 1C:Fresh, 1C:Ready Workplace (WWW) . To purchase boxed versions or rent the 1C:Accounting 8 program in the cloud, please call +7(499)390-31-58, or e-mail: [email protected]

  We recommend that you read the sections

  Preparation of regulated reporting

  Cash accounting in 1C Accounting

  About the course... What the 1C:accounting tutorial is about and how to work with it.

  Self-instruction manual 1C Accounting. Conclusion.

  Fixed Asset Accounting

Accounting

Regardless of the method of settlement in accounting, reflect the receipt of funds to the current account on the basis of a bank statement with settlement documents attached to it (for example, payment and collection orders, payment requests, etc.) (Instructions for the chart of accounts). To learn whether it is possible to maintain document flow for banking transactions electronically, see How to organize accounting of transactions on a current account.

Reflect the receipt of funds to the organization’s current account in accounting by postings to the debit of account 51 “Current accounts”.

When you receive money from your counterparties, make the following entry in your accounting:

Debit 51 Credit 62 (58, 60, 66, 67, 76, 91…)

– money has been deposited into the current account from the counterparty.

What entries need to be made if the buyer paid for the goods with a bank card, see How to reflect retail sales of goods in accounting.

Receipt of interest on the free balance of funds on the current account is reflected as follows:

Debit 51 Credit 91-1

– interest has been received on the free balance of funds in the current account from the bank.

Reflect the return (reimbursement) of funds from the budget using the following posting:

Debit 51 Credit 68

– money has been credited to the current account regarding the return (reimbursement) from the budget.

When you receive funds from the Federal Social Insurance Fund of Russia, make an entry in your accounting:

Debit 51 Credit 69

– money has arrived in the current account regarding compensation from the Federal Social Insurance Fund of Russia.

Reflect the cash contributions received from the founders by posting:

Debit 51 Credit 75-1

– money was contributed as a contribution to the authorized capital.

If you have several current accounts in different banks, organize analytical accounting of funds in them. To do this, open separate sub-accounts for account 51. For example, account 51 sub-account “Current account in bank 1” and sub-account “Current account in bank 2”. Reflect the transfer of money between your own accounts in different banks by posting:

Debit 51 subaccount “Current account in bank 2” Credit 51 subaccount “Current account in bank 1”

– the transfer between your own current accounts is reflected (if the money is credited on the same day).

Or when transferring money not on the day of transfer:

Debit 57 Credit 51 sub-account “Current account in bank 1”

– funds are written off for crediting to another own current account (on the day when the write-off is reflected in bank statement 1);

Debit 51 sub-account “Current account in bank 2” Credit 57

– the receipt of funds from another current account is reflected (on the day the money is credited).

This procedure is established in the Instructions for the chart of accounts.

For more information on registering a payment order when transferring money between your own accounts in different banks, see How to account for debiting funds from a current account.

When providing settlement services (including transferring funds to an organization's current account), the bank may charge a fee. For information on how to reflect such payments in accounting, see How to record expenses for banking services.

The procedure for reflecting the receipt of funds to the current account when calculating taxes depends on two factors:

• the taxation system that the organization applies;

• destination of received money.

Receipt of funds to the cash register: postings

Account 50 “Cash” is an active account, therefore the receipt of funds in the organization’s cash desk is reflected in the debit of this account.

The simplest cash transaction is the withdrawal of cash by check from a current account. This operation generates simultaneously a posting to the cash register and the current account. So, if received at the cash desk from a current account, the posting to account 50 will be as follows:

Debit account 50 - Credit account 51 “Current accounts”

Accounting for cash (receipt postings) for the most typical situations:

• return to the cash desk of an advance previously issued to the supplier:

Debit account 50 - Credit account 60 “Settlements with suppliers and contractors”

• receipt of cash from customers:

Debit of account 50 - Credit of account 62 “Settlements with buyers and customers”

Posting to the cash register for retail revenue or, what is the same thing, posting revenue to the cash register (posting), can be done directly with account 90 “Sales”, because there is no need to keep records of settlements with retail customers on account 62, because Payment and shipment are made simultaneously:

Debit account 50 - Credit account 90

• cash loan received at the cash desk:

Debit of account 50 - Credit of account 66 “Settlements for short-term loans and borrowings”, 67 “Settlements for long-term loans and borrowings”

• If the balance of the accountable amount is returned to the cashier, the posting will be as follows:

Debit of account 50 - Credit of account 71 “Settlements with accountable persons”

• compensation for material damage by an employee of the organization:

Debit of account 50 - Credit of account 73 “Settlements with personnel for other operations”

• Founders' funds were added to the accounts of contribution to the authorized capital:

Debit account 50 - Credit account 75 “Settlements with founders”

• Cash surpluses were identified as a result of inventory:

Debit account 50 - Credit account 91 “Other income and expenses”

BASIC

If an organization uses the accrual method, then the receipt of money in the current account will not affect the calculation of income tax in any way. This is due to the fact that the recognition of income in this case does not depend on the receipt of money in the organization’s current account (clause 1 of Article 271 of the Tax Code of the Russian Federation).

An example of how to reflect in accounting and taxation the receipt of money into a current account when making payments using collection orders. The organization uses the accrual method

On July 2, Alpha LLC entered into a long-term agreement for the provision of . According to the agreement, Hermes pays for the provided communication services on a monthly basis. The agreement provides for a collection form of payments (collection orders).

The agreement between Hermes and the bank servicing it contains a provision regarding the bank’s right to write off funds from the client’s account without his order.

In July, Alpha provided RUB 59,000. (including VAT – 9000 rubles). The Alpha accountant issued a collection order for this amount.

On August 1, Hermes submitted the following information to the bank servicing it:

• about the recipient of funds (“Alpha”), who has the right to issue collection orders to write off money in an indisputable manner (full name, legal and actual address, telephone number, INN, KPP, OGRN, bank details, information about the manager and chief accountant);

• on the agreement for the provision of communication services (agreement No. 344 dated July 2, concluded with Alfa).

Money to pay for services arrived in Alpha’s bank account on August 3.

For the services of executing a collection order, the bank servicing the organization wrote off a fee in the amount of 1,800 rubles from Alpha’s current account.

Alpha's accountant recorded the transactions as follows.

July 31:

Debit 62 Credit 90-1 – 59,000 rub. – revenue from the provision of communication services is reflected, and at the same time a collection order is issued to pay for them;

Debit 90-2 Credit 20 – 30,000 – the cost of sold communication services is taken into account as expenses;

Debit 90-3 Credit 68 subaccount “VAT calculations” – 9000 rubles. – VAT is charged on revenue from the provision of communication services.

August 3rd:

Debit 51 Credit 62 – 59,000 rub. – money has been received from the buyer (collection order executed);

Debit 91-2 Credit 51 – 1800 rub. – reflects the bank’s remuneration for services rendered when making payments by collection orders.

Alpha uses the accrual method, so the receipt of revenue from the sale of services into the current account did not affect the calculation of income tax.

If an organization calculates income tax using the cash method, the reflection of received money in the current account depends on its purpose. This is due to the fact that income under the cash method is recognized at the moment the money is received in the current account (clause 2 of Article 273 of the Tax Code of the Russian Federation).

For example, if an organization receives proceeds from the sale of goods (work, services) into its current account, then it must be taken into account when calculating income tax at the time the funds are received (clause 2 of Article 273 of the Tax Code of the Russian Federation). This rule also applies to advance payments received (clause 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98).

When money arrives in the current account as an advance for upcoming deliveries of goods (work, services), the organization may have an obligation (clause 1 of Article 167 of the Tax Code of the Russian Federation).

How to record the receipt of cash into a current account

If the organization’s revenue arrived at the organization’s cash desk in the form of cash, then the transactions in this case will look as follows.

Account 50 “Cashier” is intended to summarize information about the availability and flow of funds in the organization’s cash desks. If an organization is not exempt from operating an online cash register, then when paying in cash it is necessary to have a cash register in accordance with Law No. 54-FZ of May 22, 2003. The cash register must be registered with the tax office.

You need to know that there is a limit on storing funds at the organization's cash desk. If the limit is exceeded, the money cannot be kept in the cash register; it must be handed over to the bank. The limit needs to be calculated. The calculation rules are established by Bank of Russia instructions No. 3210-U dated 03/11/2014 and No. 4416-U dated 06/19/17. In order to obtain permission for a cash limit, it is necessary to draw up a package of documents and submit them to the bank in which the organization or individual entrepreneur has a current account. Each bank has its own requirements regarding documents for the limit, so you need to check with the bank what they need.

There is also a limit on cash settlements between legal entities within one transaction, as well as between legal entities and individual entrepreneurs.

The cash limit applies to:

• between legal entities;
• between a legal entity and an individual entrepreneur;
• between individual entrepreneurs

However, there is no limit between legal entities and individuals.

If the limit requirement is not met, the organization or individual entrepreneur faces a large fine. According to the Directive of the Central Bank of the Russian Federation No. 3073-U dated October 07, 2013, within the framework of one agreement, organizations and individual entrepreneurs cannot make transactions in cash for more than 100,000 rubles. If the transaction is concluded in foreign currency, then the transaction amount at the Central Bank exchange rate on the day of settlement also cannot exceed 100,000 rubles.

simplified tax system

If an organization applies a simplification, then the reflection of money received in the current account depends on its purpose. This is due to the fact that income under this regime is recognized at the moment the money is received in the current account (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

Thus, take into account the proceeds from the sale of goods (work, services) that were credited to the current account when calculating the single tax on the day the money is received into the account (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

An example of accounting when calculating a single tax when simplifying revenue received

LLC "Alpha" applies a simplified taxation system with the object of taxation "income".

On May 14, Alpha shipped a consignment of goods to the buyer for a total amount of 550,000 rubles. Payment for the shipped goods was received from the buyer to the company's bank account on May 21 (payment order dated May 21 No. 352).

The accountant reflected the amount of revenue received as income in the book of income and expenses for the six months.

Algorithm for recording cash payments for goods at the cash register

1. Revenues in rubles. When ruble revenue is received at the organization's cash desk, a primary document of the unified form KO-1 is drawn up - Cash receipt order. The cashier or accountant can write it out manually, or register it in the 1C program.
   This document contains a detachable part - a receipt; it is certified by a seal and issued to the person from whom the money was received. If the cash received at the cash desk is revenue for goods, work, or services, it is necessary to use a cash register, i.e. In addition to the receipt for the receipt order, a cash receipt is issued.

   Typically, several such transactions are performed during a working day; in this case, it is enough to issue a cash receipt, and at the end of the day, issue one receipt order for the amount of total revenue. A receipt order executed manually must be registered in the Journal of Registration of Receipt and Expenditure Cash Documents (form KO-3), filed with the cashier’s report, and a corresponding entry made in the cash book.

2. Foreign exchange earnings. According to the Law of 10.12. 2003 No. 173-FZ, Russian enterprises have the right to carry out foreign exchange transactions. In accounting, foreign currency earnings must be reflected at the exchange rate valid on the date of transfer of ownership, or on the date of receipt of the advance payment. If payment is made after shipment, the organization will experience exchange rate differences (positive or negative) due to the fact that the exchange rate changes regularly.
   Exchange differences are reflected in non-operating income (expenses) in the debit of the account. 57 (91) – credit account. 91 (57).

   You will find more information on the repatriation of foreign currency earnings in a special material.