How to calculate the cash limit for the year. General Director Astakhov I.I. Astakhov. Why is it important to correctly calculate and set the limit

Cash balance limit- this is the maximum allowable amount of cash that can be in the cash desk of the organization at the end of the working day.

For example, by order of the head, a limit of 100,000 rubles is set. Anything above this amount accumulated in the cash register for the entire working day must be handed over to the bank.

BUT: in two cases it is allowed to have cash in cash in excess of the established limit:

1) On the days of various payments to employees (salary, vacation pay, scholarships, etc.). In this case, payments must be made within 5 business days.

2) On weekends and non-working holidays, if cash transactions were carried out at that time.

Worth noting if you don't install cash limit, then it will be equal to zero, which means that any amount of money in the cash register at the end of the working day will be considered overlimit, which may entail administrative liability.

Order on the establishment / cancellation of the cash limit

The head of the organization or individual entrepreneur must issue an order on the established cash limit. The limit can be approved for any period (month, quarter, year, etc.), but it is also possible not to specify its validity period. Then you can work with such a limit as long as you like until you publish a new document with new indicators.

However, from June 1, 2014, individual entrepreneurs and small organizations (numbering no more than 100 employees and revenue up to 800 million rubles per year) are no longer required to establish cash limit.

Those. they can work with or without a limit, at their discretion. Those who want to abandon the limit must definitely issue an order to cancel the cash limit.

Calculation of limit amounts

Companies now (since June 1, 2014) have the opportunity to choose, how to calculate cash balance limit- based on cash receipts or cash expenses. That is, in practice, you can calculate the cash limit using both formulas and choose the most profitable method for you.

However, companies that do not have cash receipts due to the specifics of their activities naturally use the expense formula. The cash balance limit is set in rubles without kopecks. It is rounded according to the usual rules: the amount less than 50 kopecks is discarded, and the amount of 50 kopecks is rounded up to the ruble.

1) CALCULATION BASED ON CASH REVENUE

L = V/ P * Nc

L

V- the amount of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created organizations and individual entrepreneurs indicate the expected amount of receipts).

P- the settlement period for which the volume of cash receipts is taken into account. The selected billing period includes all working days, even those that for some reason were working on weekends and holidays. This can be any period of time up to 92 working days, for example:

• Previous period (calculate for Q1 2017 based on data from Q4 2016)
• The same period for the previous year (calculation for the 1st quarter of 2018 - based on the data of the 1st quarter of 2017)
• Period of peak receipts

Nc- the period of time (in working days) between the day of receipt of cash and the day of delivery of this money to the bank. This period should not exceed 7 working days, and if located in a settlement where there is no bank - 14 working days.

For example, if money is deposited to the bank once every 2 business days, then Nc=2.

Sample calculation: Fantik LLC sets a cash limit for 2017, taking September 2016 (24 business days) as the billing period. During this time, the company received 435,000 rubles in cash proceeds. The proceeds were deposited in the bank every 3 days. Thus:

Cash balance limit = 54,375 rubles. (435,000 rubles / 24 days * 3 days)

2) CALCULATION BASED ON THE AMOUNT OF CASH EXPENSES

With this formula, you can set cash limit regardless of whether you have cash receipts or not (clause 2 of Directive No. 3210-U). For example, if you have a small cash income, then it would be more profitable to set a limit according to this formula:

L=R/P*Nn

L- cash balance limit in rubles

R- the volume of cash withdrawals for the billing period in rubles, with the exception of amounts intended for various payments to employees (salary, vacation pay, scholarships, etc.). Newly created organizations and individual entrepreneurs indicate the expected volume of issuance.

P- the settlement period for which the volume of cash withdrawals is taken into account. This can be any time period up to 92 business days. Examples of such periods are given in the description 1 of the formula. Just remember to make allowances for expenses.

Nn- the period of time (in working days) between the days of receiving cash from the bank, with the exception of amounts intended for various payments to employees (salary, vacation pay, scholarships, etc.). This period should not exceed 7 working days, and if located in a settlement where there is no bank - 14 working days. For example, if money is withdrawn from the bank once every 2 business days, then Nc=2.

Sample calculation: LLC "Fantik" is engaged in the sale of sugar in bulk. Installing cash balance limit for 2018 year in terms of the amount of cash expenses, the company took June, July, August 2017 for the billing period.

The company has a 5-day working week, which means that the billing period is 65 working days (21 + 23 + 21). During this time, the company paid suppliers 900,000 rubles in cash, withdrawn from a bank account every 4 days. Thus:

Cash balance limit = 55,385 rubles. (900,000 rubles / 65 days * 4 days)

When calculating the cash balance limit at the enterprise, it is worth adhering to a certain order. Consider what rules apply in 2019.

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Each accountant, if there is a cash desk at the enterprise, has to calculate the limit of the cash balance in the cash desk. We will determine which formulas to use in this case, which indicators to take into account when approving the limit amount.

What do you need to know?

Consider the basic information that you should know when calculating the amount of the cash limit. And also find out what legislative acts regulate this issue.

Basic concepts

The cash register limit is the maximum allowable amount of cash that can be kept in the cash register. All money that accumulates in cash in excess of the established limit amount must be transferred to a banking institution.

The limit on the balance of funds in the cash register is set by the management of the enterprise or separate divisions (if there is an open bank account).

The cash limit cannot be exceeded. You can break this rule only in certain cases:

Exceeding the cash limit is an administrative offense for which a fine is imposed for an official - 4-5 thousand rubles, for an enterprise - 40-50 thousand (according to).

Why is it needed?

Determining the cash balance limit is a mandatory procedure for all accountants. The legislation states that all businesses must set a limit on the amount of money that can be on hand.

And every organization understands that all the daily proceeds cannot be kept in the cash register. And for this, the concept of a limit is introduced - the amount that remains in the safes at the end of the working day.

Such money is intended for their daily use for expenses. Any amount that exceeds the established limit must be in bank accounts.

The list of companies that must not exceed the approved limits is presented by all organizations and institutions that have a cash desk and that carry out cash settlements.

Individuals with the status of an individual entrepreneur should not be subject to such rules.

Legal framework

Let us indicate which regulatory documents contain the necessary information on setting a cash limit:

How to calculate the cash limit for 2019?

Typically, enterprises review the limit at the beginning of the year. This takes into account several factors:

• the volume of cash turnover in the enterprise;
• mode of operation of a legal entity;
• terms and procedure for providing funds to banks;
• acceptance of money by servicing banking institutions at the end of the working day or on weekends;
• are there separate divisions, etc.

To establish a cash limit, the company provides a settlement to the servicing banking institution - a sample of which is available on the Internet.

If the company has several accounts in different banks, then the form is submitted to one at the choice of the legal entity. After the limit is approved, other banks will be notified.

The calculation should be submitted in 2 copies, which reflect the amount of the limit, as well as the purposes for which funds on hand can be spent.

One form for setting a cash balance limit is handed over to the bank's representatives, the second will remain at the enterprise.

When filling out the calculation form, you should first reflect the name of the company, account number and the name of the bank that serves the company.
It is worth using the indicators for the past 3 months.

All cash received at the cash desk is taken into account, since when conducting checks, all funds received at the cash desk are taken into account.

They also establish the costs incurred in the billing period for payment, general household expenses, etc. There are several exceptions - social transfers and employee salaries.

To determine the period for transferring funds to the bank in excess of the limit, they specify the operating mode of the enterprise and the time when the proceeds are surrendered. It also takes into account how far the company is located from the bank.

If it is nearby, then the proceeds are handed over at the end of the working day. The next day, normal operation will be provided.

If a banking institution stops working earlier, it does not have an evening cash desk, then the proceeds are deposited the next day. This means that the cash limit is set within the framework of the average daily revenue.

If the company is located far from the bank, then you can hand over the proceeds every few days. For such firms, a limit is determined taking into account revenue and the deadline.

If there is no revenue, then the limit is determined in the amount of the average consumption per day. Organizations often prefer to play it safe against unexpected costs and inflate these amounts.

The bank does not always prevent this. Then reflect the purpose for which the funds will be spent. The banking institution must give permission to exceed the amount of the limit.

This will take into account whether there are debts to the budget, off-budget fund, bank and supplier. Information about the established amount of the limit should be reflected in the constituent documents.

For example, an order is drawn up, which is signed by the head. The banking institution that serves the enterprise controls cash discipline.

Inspection is carried out every couple of years. If any violation is found, the tax authority is notified and the firm is held accountable.

The director and accountant must be well aware of what will be considered a violation of the cash limit:

There are several ways to avoid exceeding the cash limit:

We point out that not all enterprises now have to determine the limit amount of cash balances on hand. This obligation has been removed for small businesses.

Although, if there is such a desire, such firms themselves can decide to set a maximum amount. If a small business still does not set a cash limit, an appropriate one must be issued.

Otherwise, the checking structures will understand that a zero limit is in effect, at which any amount that is on hand is already considered to be over the limit.

Formula applied

The formula for determining the cash balance limit on hand is proposed by the Central Bank of the Russian Federation.

The formula does not need to be chosen when calculating, since each is designed for a different purpose:

The first formula looks like this:

For example, it is possible to account for:

The second formula for calculating the cash balance limit on hand:
The latter indicator can be increased to 14 days if there is no banking institution in the territorial district.

Example of calculating the cash balance limit

Example 1

The company "Konfetka" has set a limit for 2019 based on the indicators of September last year (which is 24 days). During this period, the company received 435 thousand rubles in cash. The proceeds were handed over every 3 days.

The calculation will be like this:

Example 2

The company "Solnyshko" conducts activities related to wholesale sales (sells sugar). When determining the limit of the balance of funds for 2019 in terms of the amount of cash costs, the enterprise is based on the indicators for June - August 2019.

The organization has a five-day working week, and the value of the billing period is 65 working days. (21 days in June, 23 in July, 21 in August).

During this period, the company paid the supplier 900 thousand rubles in cash, which were withdrawn from the accounts every 4 days.

Let's calculate the amount of the limit:

Example 3

Firm "Lark" for 92 days received income, the amount of which amounted to 4,000,000 rubles. The working week of the store is 7 days, and the cash is transferred to the bank every other day.

Substitute the data in the formula:

If the proceeds are given to the bank less often, then the limit may be higher. Provided that the proceeds are transferred every 7 days, the amount of the limit will be 217 thousand rubles.

Nuances in a new enterprise

It says that the company itself is engaged in limiting and approves a certain amount by issuing an order.

Considered in this regulatory document and the formulas that are used in the calculations. But there are no special formulas for a new enterprise.

So, it is advisable to apply the formula used in determining the limit if the company has no revenue:


When calculating the amount, it is worth using predictable information, with which the limit on the balance of funds at the cash desk will be approved. When carrying out activities, it will be possible to make new calculations based on actual data.

From 06/01/2014, the cash limit calculation is made in two ways, while you can choose the most optimal one for you.

The formula for calculating the cash limit based on cash receipts
LK \u003d OH / RP * PV,
LK - cash limit, rub.
ON - the amount of cash for the billing period, rub.
RP - billing period for which the amount of cash is determined, slave. days
PT - the period of time between receiving money at the cash desk and depositing it with the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

Ant LLC determines the cash limit for 2016, taking September 2015 (24 working days) as the billing period. During this time, the amount of cash amounted to 500,000 rubles. The proceeds were given 1 time in 5 days.
So, we consider the cash register limit = 104,167 rubles. (500,000 rubles / 24 days * 5 days)

The formula for calculating the cash limit based on the amount of out-of-pocket expenses.
Using this formula, you can set a cash register limit even if you do not have cash receipts at the cash desk.
LK \u003d OV / RP * PV,
LK - cash limit, rub.
OV - the volume of cash withdrawal from the cash desk for the billing period, rub.
RP - billing period for which the volume of cash withdrawal from the cash desk is determined, slave. days
PT - the period of time between receiving money at the cash desk from the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

LLC "Success" is engaged in wholesale trade. Determines the cash limit for 2016, based on the amount of cash expenses, taking the 3rd quarter of 2015 (66 working days) for the billing period. During this time, LLC paid off with suppliers for cash in the amount of 800,000 rubles. Money was withdrawn from the account 1 time in 5 days.
So, we consider the cash limit = 60,606 rubles. (800,000 rubles / 66 days * 5 days)

To conduct cash transactions, the organization sets a limit on the balance of cash (hereinafter referred to as the cash limit, which is approved by order of the head).

In order to avoid claims, it is first of all advisable to reapprove the old limit by a new order of the director from June 1 (see the sample below). If the company has a non-working day on June 1, then you can approve the cash register limit on June 2.

A separate subdivision (branch, representative office), which has a bank account, also sets a cash limit.

The head of the organization issues an administrative document (for example, an order of the head) on the established cash limit of the organization.

Note: The cash balance limit does not need to be approved by the bank. His organization and entrepreneur approves independently.

instance cash limit order, an administrative document on setting a cash balance limit for a separate subdivision is sent by a legal entity to a separate subdivision in the manner established by the legal entity.

In addition, subject to the cash limit, numerous questions often arise on cash discipline, which you can read in the topic "".

OOO "Udacha"

ORDER No. 12/6 dated June 02, 2014

on setting a cash balance limit for an organization

In accordance with Bank of Russia Ordinance No. 3210-U dated March 11, 2014 “On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Business Entities” and based on the calculation of the cash balance limit in cash, determined on the basis of from the volume of cash withdrawals, I order:

1. Establish from June 1, 2014 the cash balance limit at the cash desk equal to 255,000 (two hundred and fifty five thousand) rubles.

This document will protect your company from accusations that you work without a limit. And then at any time you can safely choose another formula for calculation and set a new limit size. Or even cancel the cash limit if your company is small.

to the menu

Who and when has the right to refuse the cash limit

The second option - the company and after June 1 will comply with the cash balance limit on hand. Then it is safer to do as we have already described in the first section of this article. And first, issue an order to re-approve the old limit (see the order for the cash limit above). A small company can then refuse to comply with the limit at any time.

Individual entrepreneurs also received the right to keep money in the cash register in any amount. From June 1, 2014, they also do not have to comply with the limit and transfer excess cash to a bank account, as was previously required.

From the article you will learn:

• What is a cash limit
• Which companies may not set a cash limit in 2016
• How to calculate the cash limit for 2016
• Sample order, which approves the limit of the cash balance at the checkout
• Should entrepreneurs have a cash limit in 2016

Cash limit- this is the maximum possible money supply of cash remaining at the end of the working day and placed at the cash desk for safety. Also, the limited amount is called the carry-over balance. The rules for determining the limit amount of money are specified in the regulation of the Bank of Russia dated March 11, 2014, registered under the number 3210-U.

But what if there is a limit, but in fact it is not? Then it is considered to be equal to 0. If the balance exceeds a fixed amount, the entrepreneur should think about what to do with the money in the evening, when the financial institution is already closed, and it is dangerous to leave cash in a store or office.

The thing is that keeping cash at the checkout in an amount that exceeds the limit means violating the current legislation of Russia, which entails penalties. In this case, administrative responsibility is 40,000-50,000 rubles, which is evidenced in article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Who is exempt from the fixed cash limit in 2016?

In 2016, founders and representatives of small businesses have the right to do without setting a limit. That is, they are not prohibited from accumulating at the cash desk in any amount. The difficulty is just to make sure that you really belong to the list of firms involved in small business.

Signs of a small business entity in 2016 are described in the Law:

profit for the last reporting year should not exceed 400 million rubles;

the number of employees allows 100 people, no more;

the share of investments in the enterprise from legal entities cannot be more than 25%.

As the practice of taxation shows, both "simplifiers" and "imputers" fall under these requirements. But even here there is a small nuance - oddly enough, not all "simplistic" people are engaged in small business. As for documentary confirmation of the status of the organization, this is not necessary. If the company falls under the main criteria discussed in this article, then you can be calm.

To determine the composition of the founders, namely the share of legal entities, will allow the decision to register an LLC or a certificate from the Unified State Register of Legal Entities. An experienced accountant will note the necessary information on the accounting accounts. According to the Instructions to the Chart of Accounts, analytical accounting regarding account 80 includes ensuring the formation of information regarding the founders of the enterprise and the stages of formation of monetary capital.

When the management of an enterprise is sure that it is engaged in a small business, it is necessary to draw up an order that cancels the limit, how to draw it up correctly, a sample is presented below.

Sample order canceling the cash balance of the organization

If the requirements that define a small business are not met, the order is also issued, but the text indicates a limited amount, which also needs to be pre-calculated.

The procedure for calculating the cash limit in 2016

The calculation of the cash limit in 2016 includes the possible use of several methods at once:

1. For calculation, it is necessary to know the volume of cash receipts to the cash desk for goods sold or services provided for the current period. Just substitute your own data under the formula:

Cashier limit if there is revenue = Income in rubles / Settlement period, days * The amount of time that has elapsed between the days of banknotes being handed over to a banking institution.

Moreover, the settlement period, which is taken as the basis for calculating the balance, in 2016 cannot exceed the 92 working days specified in the legislation, but there are no restrictions on the minimum value of this period.

The time that is given between the dates of cash delivery to the bank is no more than 7 working days. If you can prove that there is no bank in the locality where you live or operate, the period may be extended to 14 days and this will not be a violation.

Example

Let Eva LLC sell cosmetic products and apply the USN taxation form, which describes the withholding of deductions from the amount received from the difference between income and expenditure. In 2016, the management decided to limit the balance of cash on hand. December 2015 was taken as the indicative reporting period.

Cash revenue in 2015 reached 400,000 rubles, the store operates according to a schedule that does not include days off. The cashier provides the proceeds to the bank three times a week - on Monday, Wednesday and Friday with an interval of 2 working days.

So, let's calculate the duration of the billing period - it is equal to 31 days, because the store works seven days a week. Between the days of cash delivery passes regularly for 2 days.

The available information allows the accountant to make an accurate calculation of the cash limit:

400,000 rubles / 31 days * 2 = 25,807 rubles.

2. The second method involves knowing the amount of cash withdrawal from the cash desk. It should be applied if trading is not carried out for cash, that is, a non-cash payment method is chosen between the client and the supplier, but in your activities in other areas you use just cash.

The limited amount for the balance of money, calculated from the volume of cash withdrawals from the cash desk = The amount of money provided for the reporting period, in rubles / The estimated time period, which takes into account the volume of cash withdrawals, is determined in days * The reporting period between the dates of cash receipts in the banking structure, work days.

Please note that the funds issued do not include amounts used to pay wages to employees, scholarships and other similar incentives.

The settlement period varies within 92 business days, the number of days between depositing money in the bank is allowed no more than 7-14 days.

Example

Boom LLC is engaged in retail trade, as indicated in the relevant registration documents. The organization is a "simplifier", and as an object of taxation, revenues minus expenses are chosen. The company does not work with cash, all customers pay through a bank. But still, the company needs to withdraw money from the account from time to time and use it to pay suppliers. Therefore, the authorities decided to fix the limited amount of the cash balance in 2016. To determine the required amount, December 2016 acts as the billing period.

To make the calculations possible, the accountant identified the following indicators:

• in December 2015, the bank issued 800,000 rubles to the company, which were spent on paying suppliers for goods;
• employees were not withdrawn from the cash desk;
• in December there were 20 working days;
• cash in a banking institution was received on Mondays and Thursdays, so the interval is 3 days.

Cash limit = 800,000 rubles / 20 days * 3 days = 120,000 rubles.

How does the order to determine the cash limit look like in 2016

When the fixed amount is calculated, it is necessary to introduce innovations into action, this is done by issuing an appropriate order, a sample of which is presented below.

Do entrepreneurs have the right not to fix the limit amount of money at the checkout in 2016?

Indeed, entrepreneurs may not fix the size of the cash balance, i.e. there are no restrictions and mandatory terms in this case. However, this is not beneficial for the owner himself - now only he is responsible for the safety of money, therefore, in the interests of the safety of property, management should still think about depositing money with the bank. Another option is to withdraw cash from the cash register as often as possible to spend on personal needs.

A businessman will immediately have a question - how to document the taking of money for their own needs? You don’t need to specifically fill out additional papers, just fix the amounts in the appropriate tax accounting columns, if you are a member of the simplified tax system, then there is no need to reflect changes in the money supply in the Book of Income and Expenditure Parts, because as such costs they do not apply to anything not particularly affected. For convenience, keep a separate notebook or notebook where you make the appropriate entries.

The only note - confirm each operation with an order, this is not at all difficult to do.