Banks and their branches, post offices and communication centers, cash desks of enterprises, organizations, institutions, head office cash desks of large trading enterprises, regardless of the permitted storage balance cash and the placement of material assets in them belong to objects and premises of group “A”, equipped according to highest category fortifications.

To ensure reliable safety of cash and valuables, the cash register premises must meet the following requirements:

§ to be isolated from other official and utility rooms; be located on intermediate floors multi-storey buildings. In two-story buildings, ticket offices are located on the upper floors. IN one-story buildings the windows of the cash register are equipped with internal shutters;

§ have permanent walls, durable floor and ceiling ceilings, reliable internal walls and partitions;

§ be closed with two doors: an external one, opening outwards and an internal one, made in the form of a steel lattice opening towards the internal location of the cash register;

§ be equipped with a special window for issuing money;

§ have a safe (metal cabinet) for storing money and valuables, which must be firmly attached to building structures floors and walls with steel ruffs; Have a working fire extinguisher.

Capital external walls, ceilings, partitions are considered to be those made of brick or stone masonry with a thickness of at least 500 mm, concrete wall blocks with a thickness of at least 200 mm, concrete stones with a thickness of 90 mm in two layers, reinforced concrete panels thickness of at least 180 mm.

Capital internal walls(partitions) are considered to be those that are made similarly to permanent external walls.

One of the main factors determining the level of reliability of security of the cash register premises of an enterprise equipped technical means, is the structure of the complex burglar alarm, which is determined required quantity security lines, protected zones and alarm loops at each line.

The cash register premises of an enterprise are usually equipped with two security lines.

Procedure and rules for maintaining and filling out the cash book

Cash book conducted by the cashier. Each organization can have only one cash book. The sheets in the book are numbered, laced and sealed with the wax (usually round) seal of the organization. On the last page of the book, the inscription is made: “In this book, everything is numbered... pages” and the signatures of the head and chief accountant of the organization are affixed.

Entries in the cash book are kept in duplicate using carbon paper. The second copies must be tear-off, they serve as the cashier’s report. Erasures and unspecified corrections in the cash book are prohibited; corrections made by proofreading are certified by the signatures of the cashier and the chief accountant. It is allowed to maintain a cash book using computer technology (the cash book is presented in the appendix).

Entries in the cash book are made immediately after receiving or issuing money. The cashier is obliged to calculate the results of transactions for the day, withdraw the balance of money in the cash register and submit a report with incoming and outgoing cash documents to the accounting department against a receipt in the cash book (on the first copy). The cash book is maintained daily with the balance calculated at the end of each day. Accountants and other accounting workers who have the right to sign cash documents cannot perform the duties of cashiers.

To record the availability and movement of funds of the organization, active account 50 “Cash” is used. The account balance indicates the amount of free money the organization has at the beginning of the month; debit turnover - cash received at the cash desk, and credit turnover - amounts issued in cash. Cash transactions recorded on the credit of account 50 are reflected in the order journal No. 1. Turnovers on the debit of this account are recorded in different order journals and, in addition, are controlled by statement No. 1.

The basis for filling out the journal order No. 1 and statement No. 1 are the cashier's reports. Each report in the register is allocated one line, regardless of the period for which the cash report was compiled. The number of occupied lines in the order journal and statement must correspond to the number of reports submitted by the cashier.

The organization's cash desk can store not only cash, but also securities, monetary documents that are strict reporting forms.

Monetary documents include vouchers to holiday homes and sanatoriums, postage stamps, state duty stamps, uniform tickets and travel tickets (tram, trolleybus, bus).

Strict reporting forms (work books and insert sheets for them, receipts of road transport travel sheets, etc.) are recorded in off-balance sheet account 006 “Strict reporting forms”.

Control over the correct maintenance of the cash book rests with the chief accountant of the enterprise.

The issuance of money from the cash register, which is not confirmed by the recipient's receipt in the cash receipt order or other document replacing it, is not accepted to justify the balance of cash in the cash register. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by cash receipts is considered a cash surplus and is credited to the income of the enterprise.

The chief (senior) cashier, before the start of the working day, gives to other cashiers in advance the amount of cash necessary for expense transactions against a receipt in the book of accounting for money accepted and issued by the cashier.

At the end of the working day, cashiers are required to report to the chief (senior) cashier on the advance received and the money accepted on receipt documents, and hand over the balance of cash and cash documents on transactions performed to the (chief) senior cashier against a receipt in the accounting book accepted and issued by the cashier money.

" № 9/2010

Even if a travel agency rents an office, it must allocate a separate room, equipped according to strict rules, to house the ticket office. This conclusion was reached by the Federal Antimonopoly Service of the Volga District in its resolution dated June 7, 2010 No. A57-25445/2009.

The essence of the dispute

Based on the results of an inspection carried out at a travel agency, inspectors issued a decision to fine the company under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of 40,000 rubles. The reason was that the organization did not have a cash register.

The travel agency decided to challenge this decision in court.

Court decision

However, the arbitrators took the side of the controllers. And here's why.

According to paragraph 3 of the Procedure cash transactions in the Russian Federation (approved by the decision of the board of directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40), in order to make cash payments, each enterprise must have a cash desk. In this case, the cash register premises must meet the following requirements:

– be isolated from other service and utility rooms;

– located on intermediate floors of multi-story buildings;

– have solid walls, solid floor and ceiling ceilings, reliable internal walls and partitions;

– close to two doors: an external one, opening outwards, and an internal one, made in the form of a steel lattice, opening towards the internal location of the cash register;

– be equipped with a special window for issuing money;

– have a safe (metal cabinet) for storing money and valuables, firmly attached to the building structures of the floor and wall with steel pipes;

– have a working fire extinguisher.

In this case, such requirements were not met by the travel agency: it rented an office, and it did not have consent to re-equip the rented premises to create a separate ticket office inside it. The office had an intercom, 24-hour security booths, fire and security alarm and alarm buttons. The company considered this sufficient to ensure the safety of funds received for trips from clients.

However, the court expressed a different opinion: regardless of the premises in which the cash register is located (own or rented), it must be equipped in accordance with all the rules. And since this was not done, the arbitrators recognized the fine imposed on the travel agency as lawful.

Conclusions

Most travel agencies rent an office for their activities. Therefore, when concluding rental agreements, they need to stipulate that the travel agency will convert one of the premises into a cash register. Such work is considered as leased property. And for them tax accounting the contract must indicate how they will be financed - whether the cost will be reimbursed by the lessor or whether such work will be covered by the travel agency. Indeed, in the latter case, it will be able to amortize inseparable improvements during the entire term of the office lease, recognizing such expenses for profit tax purposes (clause 1 of Article 258 of the Tax Code of the Russian Federation).

If the contract is concluded for an indefinite period

If it is concluded for an indefinite period, then for inseparable improvements, the cost of which the lessor does not reimburse, is taken into account by the tenant in expenses until one of the parties announces termination of the lease agreement. Such clarifications were provided by the Federal Tax Service of Russia in letter dated May 24, 2010 No. ШС-37-3/2340@.

A selection of the most important documents upon request Requirements for the cash register premises(regulatory legal acts, forms, articles, expert consultations and much more).

Regulatory acts

Directive of the Bank of Russia dated March 11, 2014 N 3210-U
(as amended on June 19, 2017)
"On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses"
(Registered with the Ministry of Justice of Russia on May 23, 2014 N 32404) 7. Measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of verification of the actual availability of cash are determined legal entity, individual entrepreneur.

PREMISES REQUIREMENTS. CASH ROOMS

Articles, comments, answers to questions: Requirements for the cash register premises

Open the document in your ConsultantPlus system:
The administration, in a letter dated February 17, 2004 N 01-22/119, explained to the scientific research institute society " High technology"that there are no grounds for reimbursement of the costs of repairing the rented premises in accordance with the Regulations on the procedure for leasing municipal property of the city of Izhevsk (vol. 1, pp. 148). In addition, the applicant, in violation of the provisions of Article 65 of the Arbitration Procedural code Russian Federation an estimate for repairs has not been submitted (Chapter 37 of the Civil Code of the Russian Federation), in the absence of which the copies of sales and cash receipts submitted by the company Research Institute of High Technologies do not meet the requirements established by Art. 67 of the Arbitration Procedural Code of the Russian Federation..."

Open the document in your ConsultantPlus system:
Taking into account the provisions Federal Law dated November 21, 1996 N 129-FZ "On Accounting", in force at the time of signing the agreement, Federal Law dated July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)", the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40, the courts of the first and appellate instances came to the reasonable conclusion that the case materials do not confirm the actual transfer of funds to the Korund company under the loan agreement dated March 5, 2010, the agreement is not concluded, the grounds for there are no inclusions of the applicant’s demand in the register of demands for the transfer of residential premises of the Korund company..."

From 1993 to 2011, there was a Central Bank Directive “On the procedure for conducting cash transactions” No. 40. It contained Appendix 3 on the requirements for the technical equipment of the cash register. These instructions have been canceled and I cannot read anywhere what the requirements for the cash register premises should be: alarm system, safes, number of floors, bars, doors and similar conditions. We have a cash desk in an old building and we want to move it to another building.

Mandatory requirements There is currently no cash desk at the premises. The organization has the right to establish them itself and enshrine them, for example, in the order of the director (clauses 4.7, 7 of Directive No. 3210-U). But when developing your own rules, you can take the previous recommendations as a basis (Appendix 3 to the Procedure for Conducting Cash Operations, approved by letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18). In particular, prepare an isolated room for cash transactions with a window for issuing money, and inside the room place a fireproof metal cabinet for storing money, attached to the floor.

The justification for this position is given below in the article of the journal “Glavbukh”, which you can find in the “Magazines” tab “Glavbukh systems” vip version

Article: A provision that will make it easier for you to comply with the new cash register procedure

Why this document is important: A well-formulated provision will simplify the work with the cash register so that it is easier for the accounting department, but this will not be to the detriment of the organization.

What people often get wrong: Mandatory norms are duplicated, and the rules that can or should be established at your own discretion are forgotten.

The new cash order, which has been in effect since June 1, leaves many procedural issues related to the cash desk at the mercy of the head of the company ( Instruction from the Bank of Russia dated 11 March 2013 city no. 3210-U).* For example, the director himself must determine where and how to equip the cash register, how to organize the storage of documents, and approve the procedure and timing of cash audits. Even more rules are set by the head of the company that has separate divisions.

The most important information to include in the statement

The regulation does not need to duplicate the requirements from Directive No. 3210-U. It is enough to make a link to this document. (1) It is necessary to describe in detail only those points that are not clearly formulated, as well as points the settlement of which the Bank of Russia directly entrusts to the head of the company.

Where and what kind of cash desk in the company(2). The director of the company himself determines what the place in the company should be for conducting cash transactions, that is, the cash desk (

1. Walls, ceilings, partitions:

1.1. Capital external walls, ceilings, and partitions are considered to be those made of brick or stone masonry with a thickness of at least 500 mm, concrete wall blocks with a thickness of at least 200 mm, concrete stones with a thickness of 90 mm in two layers, and reinforced concrete panels with a thickness of at least 180 mm.
1.2. Capital internal walls (partitions) are considered to be those that are made similarly to capital external walls, or are made of paired gypsum concrete panels with a thickness of 80 mm each with a metal grid of reinforcement laid between them with a diameter of at least 10 mm and a cell size of no more than 150 x 150 mm or from brickwork thickness of at least 120 mm, reinforced with metal grating.
1.3. External walls, ceilings, floors and partitions that do not meet the above requirements, with inside over the entire area should be reinforced with metal gratings made of reinforcement with a diameter of at least 10 mm and a cell size of no more than 150 x 150 mm, which are then plastered. The gratings are welded to steel anchors with a diameter of at least 12 mm firmly embedded in the wall, overlapping to a depth of 80 mm (to embedded parts made of steel strip 100 x 50 x 6 mm, targeted to concrete surfaces with four dowels) with a pitch of no more than 500 x 500 mm.
If it is not possible to install gratings from the inside, it is allowed, in agreement with the security departments, to install gratings from the outside.
1.4. In the case of adjacent premises intended for storing material assets with premises of other organizations (boiler rooms, boiler rooms, technical basements, entrances of residential buildings, abandoned buildings, etc.), walls, ceilings, floors and partitions on the inside must be reinforced according to the entire bordering area, as indicated in clause 1.3.

2.1. In buildings and premises of modern construction, doors must comply with the requirements of GOST 6629-88, GOST 24698-81, GOST 24584-81, GOST 14624-84 and be so strong that they provide sufficient resistance to physical impact from a person, as well as when trying to open them when using simple tools, for example: a crowbar, an axe, a hammer, a chisel or a screwdriver.
2.2. External (entrance) doors must be in good working order, fit well to the door frame, solid, at least 40 mm thick, have at least two mortise non-self-latching locks installed at a distance of at least 300 mm from each other.
2.3. The entrance doors of the cash register premises of enterprises must be covered on both sides with sheet steel with a thickness of at least 0.6 mm with the sheet folded onto the inner surface of the door or overlapping the end of the leaf. The sheets are fastened along the perimeter and diagonals of the door leaf with nails with a diameter of 3 mm, a length of 40 mm and a pitch of no more than 50 mm. The door must have a metal chain and an inspection peephole on the inside.
2.4. The strength of doors can be increased through the use of safety linings, a safety corner lock strip, massive door hinges, end hooks on the hinge side, strengthening the door leaf and installing additional locks.
If there are external door hinges or single-hinged pivot hinges, the door on their side must be secured with end hooks.
2.5. The entrance doors of the cash register premises of enterprises must be additionally protected from the inside by lattice metal doors or sliding metal grilles, lockable padlock using ears. Eyelets for padlocks must be made of metal strip cross section 6 x 40 mm. Lattice metal doors are made of steel rods with a diameter of at least 16 mm, forming a cell no more than 150 x 150 mm and welded at each intersection. The perimeter of the lattice door is framed with a steel angle 75 x 75 x 6 mm. Sliding metal gratings are made from a strip with a cross-section of at least 4 x 30 mm with cells no larger than 180 x 180 mm.
It is allowed to use shaped gratings with the same strength characteristics.
2.6. The framing of the doorway (door frame) of the cash register room should be made of steel profile. It is allowed to use wooden door frames reinforced with a steel corner 30 x 40 x 5 mm, fixed to the wall using steel brushes (crutches) with a diameter of at least 10 mm and a length of at least 120 mm.

3.1. Exterior door(wall) must be equipped with a special window with a door for operations with clients. The window size should be no more than 200 x 300 mm. If the dimensions of the window exceed those indicated above, then the outside should be reinforced with a metal grille of the " rising sun". The requirements for the door and its frame are similar to the requirements for doors covered with sheet steel, with pads for a padlock and a latch on the inside.
3.2. All windows, transoms and vents in the cash register room must be glazed and have reliable and serviceable locks. The glass must be securely fastened in the grooves.
3.3. The main openings of the cash register room, located on the ground floor, are equipped with metal bars. The gratings are made of steel rods with a diameter of at least 16 mm, forming cells of 150 x 150 mm. Where the rods intersect, they must be welded. The ends of the grating rods must be embedded in the wall to a depth of at least 80 mm and filled cement mortar or welded to metal structures.
If this is not possible, the grille is framed with an angle 75 x 75 x 6 mm and welded around the perimeter to steel anchors firmly embedded in the wall to a depth of 80 mm with a diameter of at least 12 mm and a length of at least 120 mm (to embedded parts made of steel strip 100 x 50 x 6 mm, targeted to concrete surfaces with four dowels) with a pitch of no more than 500 mm on the protected surfaces. The minimum number of anchors must be at least two on each side.
3.4. It is allowed to use decorative grilles or blinds, which in terms of strength and the possibility of penetration through them should not be inferior to the above mentioned grilles. The shape of decorative grilles is coordinated with the architect of the city or region.
3.5. Depending on the design used window frames, gratings can be installed both on the inside of the room and between the frames.
3.5.1. When installing grilles from the inside, frames and vents must open outward.
3.5.2. When installing grilles between frames, the outer frame window should open outward, and the inner frame window should open into the room.
3.5.3. In rooms where all windows are equipped with bars, one of them is made sliding with a padlock.
3.6. Enough in an efficient way protection window openings is the installation of protective shields and shutters on them, which can be installed both from the inside and from the outside windows.
3.6.1. In rooms intended for placement and storage of material assets of group B, protective shields and shutters are installed instead of bars, and in rooms of group A - in addition to bars.
3.6.2. If protection is carried out from the outside, then protective panels and shutters must be locked with one or two bolts (if there are high windows - more than 1.5 m) and a padlock. If protection is carried out from the inside of the window, then protective shields and shutters can only be locked with a bolt.
3.6.3. Protective shields and shutters must be similar in design to entrance doors and made of tongue-and-groove boards with a thickness of at least 40 mm or from materials of equivalent strength, and in rooms intended to accommodate material assets of group A, shields and shutters are upholstered with sheet steel similar to clause 2.3.

4. Ventilation shafts, ducts and chimneys:

4.1. Ventilation shafts, ventilation ducts and chimneys that have access to the roof or adjacent rooms and with their cross-section entering the rooms where material assets are located must be equipped at the entrance to these rooms with metal grilles made from angle iron with a cross-section of at least 75 x 75 x 6 mm and reinforcement with a diameter of at least 16 mm and with a cell no more than 150 x 150 mm.
The grilles in ventilation ducts on the side of the protected premises should be no more than 100 mm from the inner surface of the wall (ceiling).
4.2. If ventilation ducts and chimneys with a diameter of more than 200 mm pass through the walls of the cash register room, they must be reinforced on the inside along the entire area bordering the duct with gratings, as indicated in clause 1.3.
4.3. Ventilation ducts and chimneys with a diameter of more than 200 mm passing through the cash register premises must be equipped at the entrance (exit) to these premises with metal grilles made of a rod with a diameter of at least 10 mm or a strong metal mesh, followed by a wire for connection to the security alarm.
4.3.1. To protect ventilation ducts and chimneys, it is allowed to use false grilles made of a metal tube with a hole diameter of at least 6 mm, with a cell of 100 x 100 mm, for pulling the alarm loop wire.

5. Locking devices:

5.1. As locking devices installed on doors, windows, hatches, etc. used: mortise non-self-latching locks, overhead locks, padlocks (barn, control) locks, internal hooks, latches, bolts, latches, etc.
5.2. For locking entrance doors in the cash register room it is necessary to use high-security locks of the Abloy type, lever locks with a double-bit key, cylinder pin locks of 2 or more rows.
5.3. The degree of protection against opening or picking up keys increases if the locking cylinder of a lock with a cylinder mechanism has more than five locking pins (there are more than five recesses on the key), and the key should not have more than three recesses of equal depth and should not be located next to each other two recesses of equal depth.
5.4. Lever locks must have at least six levers (symmetrical or asymmetrical). The number of levers corresponds to the number of steps of the key bit, reduced by one step, intended for moving the lock bolt.
5.5. Padlocks should be used mainly for additional locking of doors, grilles, shutters. These locks are quite effective from the point of view of protection only if they have a hardened steel shackle and a massive body (barn lock), and also if there are protective covers, plates and other devices that prevent the possibility of folding and sawing of the lugs and shackles of locks.
5.6. Cylinder part mortise lock, speaking for door leaf on the outside of the door must be protected from breaking or knocking down by a safety lining, rosette, or shield. The protruding part of the cylinder after installing the safety lining, socket, shield should be no more than 2 mm.
5.7. An indicator that significantly influences the security properties of a lock is the method of attaching safety linings, sockets, shields to the door leaf, i.e. fastening them with screws or screws. In locks intended for locking entrance doors, fastening of linings, sockets, shields should be carried out only with the help of screws.
5.8. In addition, in the cash register room, a steel bolt should be provided to lock the lattice door. The bolt exit must be at least 22 mm. Most domestically produced locks meet these requirements. The striker plate must be strong, at least 3 mm thick and well secured with screws to the door frame.
5.9. The L-shaped locking plate, which is fastened not only to the door frame, but also to the wall using anchors, has a high level of resistance to burglary.
5.10. Door linings must be made of metal strip 4 - 6 mm thick and at least 70 mm wide.
5.11. The lugs for padlocks must be made of a metal strip with a cross-section of 6 x 40 mm.
5.12. The security of locking doors or gates can be increased through the use of reinforced awnings. Reinforced canopies must be made of steel. When padlocked, the locking bar of the reinforced canopy reliably blocks access to its fastening elements (screws).
5.13. Door hooks must be made of metal rod with a diameter of at least 12 mm.
5.14. Fastening of hooks and plates in walls, door frames and other places must be done using bolts or crutches (ruffs) with a diameter of at least 16 mm. The through bolts are secured on the inside of the room using washers and nuts with the end of the bolt riveted.

6. Door hinges:

6.1. Door hinges must be strong and made of steel. Fastening must be done using screws.
6.2. When opening the doors "outwards" on door hinges end hooks must be installed to prevent entry into the room in the event of the hinges being torn off or their mechanical damage. When the door is closed, the end hooks fit into anchor plates or similar elements installed in the door frame. If the doors are metal, then the end hooks are welded, but if the doors are wooden, then they are installed using screws.