Cash balance limit. Cash limit How to determine the cash limit for the year

The cash balance limit is the maximum allowable amount of cash that can be in the cash register at the end of the day. The cash balance limit is set by the organization independently ().

The cash balance limit is established by an administrative document of the organization, for example an order (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

The answer to the question: “A legal entity is obliged to agree on a cash balance limit with the bank or with the tax authorities?” will be “No”, since this is not provided for by the current legislation.

Cash balance limit calculation

The limit on the cash balance in the cash register is established in accordance with the Appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, according to which the limit on the cash balance of an enterprise is determined based on the amount of cash received for goods sold (work performed, services rendered) or the volume of cash issued (except for funds issued for wages) for a certain period, but not exceeding 92 working days.

For newly created organizations, the cash balance limit is determined based on the expected volume of cash receipts or the expected volume of cash withdrawals for a certain period, but not exceeding 92 working days (Appendix to Bank of Russia Directive No. 3210-U dated March 11, 2014).

An organization that has separate divisions that deposit cash at the company's cash desk sets the cash balance limit taking into account the volume of cash receipts (issues) in separate divisions (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

Organizations that have separate divisions that collect revenue directly to a bank account, the balance of the cash limit in the cash register is established separately for each separate division (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

Calculation of the cash balance limit in the cash register in 2019

The calculation of the cash balance limit in the cash register in 2019 is carried out similarly to the procedure by which the cash balance limit in the cash register of an enterprise was determined in 2018, approved by Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

Small businesses and the cash balance limit

Exceeding the cash balance limit

Storing money in the cash register in excess of the established limit is permitted only on the days of payment of wages, scholarships, payments to the wage fund, as well as social payments, including the day of receipt of cash from the bank for these payments (

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 approving the cash balance limit at the cash desk
• Should entrepreneurs have a cash limit in 2016?
• Cash limit amount for 2016
• How to calculate the cash limit 2016

Cash limit- this is the maximum possible amount of cash remaining at the end of the working day and placed in the cash register for safety. The limited amount is also called the carryover 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 number 3210-U.

But what to do if there is a limit, but in fact there is none? 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 leaving cash in a store or office is dangerous.

The whole point is that keeping cash in the cash register in an amount that exceeds the limit means violating the current legislation of Russia, which entails penalties. In this case, administrative liability is 40,000-50,000 rubles, which is certified 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 in the cash register in any amount. The only difficulty is to make sure that you really belong to the list of companies engaged in small business.

The characteristics 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 is allowed 100 people, no more;

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

As tax practice shows, both “simplified” and “imposed” fall under these requirements. But there is also a small nuance here - oddly enough, not all “simplified people” are engaged in small business. As for documentary confirmation of the organization's status, this is not necessary. If the company falls under the main criteria discussed in this article, then you can rest assured.

The decision to register an LLC or a certificate from the Unified State Register of Legal Entities will allow you to determine the composition of the founders, namely the share 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 providing information regarding the founders of the enterprise and the stages of formation of monetary capital.

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

Sample order canceling the organization's cash balance

If the requirements defining 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

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

1. To make the calculation, you need to know the volume of cash receipts at the cash desk for goods sold or services provided during the current period. Just substitute your own data into the formula:

Cash limit if there is revenue = Revenue in rubles / Settlement period, days * The amount of time that has passed between the days of depositing banknotes at the 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 given between the dates of depositing cash at 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 can increase to 14 days, and this will not be a violation.

Example

Let LLC "Eva" sell cosmetic products and apply the simplified taxation system, which describes the deduction of deductions from the amount obtained from the difference between income and expenses. In 2016, management decided to limit the balance of cash in the cash register. December 2015 was taken as an indicative reporting period.

Cash revenue in 2015 reached 400,000 rubles, the store operates on a schedule that does not include days off. The cashier provides revenue 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 is open seven days a week. There are regularly 2 days between cash deposit 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 dispensed from the cash register. It should be used if trade is not carried out in 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 cash.

The limited amount of the money balance, calculated from the volume of money issued from the cash register = Volume of money provided for the reporting period, in rubles / Estimated time period, which takes into account the volume of cash issues, is determined in days * Reporting period between the dates of cash receipt in the banking structure, work days.

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

The settlement period varies within 92 working days, the number of days between depositing money into 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 “simplified”, and income amounts minus expenses are chosen as the object of taxation. The company does not accept cash; all clients make payments through the bank. But still, the company needs to withdraw money from the account from time to time and use it to pay suppliers. Therefore, the management decided to fix a limited cash balance in 2016. To determine the required amount, December 2016 is used as the billing period.

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

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

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

What does an order to determine a cash limit look like in 2016?

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

Do entrepreneurs have the right not to set a cash limit in 2016?

Indeed, entrepreneurs may not record the size of the cash balance, i.e. There are no restrictions or mandatory deadlines in this case. However, this is not beneficial for the owner himself - now only he is responsible for the safety of the money, therefore, in the interests of preserving the property, management should still think about depositing the money in the bank. Another option is to withdraw cash from your 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 his own needs? There is no need to specifically fill out additional paperwork, just record the amounts in the appropriate tax accounting columns. If you are a member of the simplified tax system, then changes in the money supply do not need to be reflected in the Book of Revenues and Expenditures, because they are not considered expenses as such and do not count for anything. don't have any particular impact. For convenience, keep a separate notebook or notebook where you make relevant entries.

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

Some areas of commercial activity, depending on their specifics, are inextricably linked with cash payments with suppliers or clients. And settlements within the company itself or the business of an individual entrepreneur, for example, with employees, are far from uncommon. Thus, no matter how convenient non-cash transactions are, it is not always possible to keep cash flows exclusively within bank accounts. Some transactions can be carried out in real money, that is, they form cash flows. Next, the question comes down to how much cash flows through a particular individual entrepreneur or company, as well as what the daily write-offs are. The difference between receipts and write-offs affects the cash balance in the cash register. The cash balance limit is a parameter that a company or individual entrepreneur can set to control its own cash.

How to calculate the cash limit

The cash register limit cannot be defined as an arbitrary value. In this matter, certain rules must be observed. The procedure for calculating the cash limit was approved in Bank of Russia Directive No. 3210-U dated March 11, 2014 (as amended on June 19, 2017). This document offers two options for defining this value.

The first method is suitable for companies and individual entrepreneurs that regularly receive, or plan to regularly receive cash payments for goods and services from buyers and customers. The calculation is based on real or projected revenue indicators.

The calculation is done using the formula:

Value L is the cash register limit, V is the amount of money received at the cash register for goods, works or services sold. The P indicator represents the calculation period for which the volume of cash receipts in working days is taken into account, and it cannot exceed 92 days. The last value - N - is the number of working days between depositing cash at the bank. This period cannot last more than 7 working days in general cases or more than 14 days if the activity is carried out in a locality where there is no bank.

If it is beneficial for a businessman to set a higher cash balance limit, he can use the so-called peak values ​​for cash receipts in the calculation.

Calculation of the cash limit based on actual revenue, example:

Let’s assume that the amount of cash received at the enterprise’s cash desk was: for October 2016 – 105,500 rubles, for November – 211,500 rubles, for December – 432,100 rubles (peak value). Funds are deposited into the bank daily.

Thus, the cash balance limit for 2017 can be calculated as follows:

L = (105,500 + 211,500 + 432,100) / (21 + 21 + 22) * 1 = 11,705 rubles.

The second formula is more suitable for those business entities that do not accept cash payments from customers, but work with cash to pay for incoming expenses for the purchase of goods, work or services.

The formula for this case will look like this:

In this calculation, R is the amount of cash issued during the billing period. This value does not take into account employee salaries and other similar payments. P – settlement period in working days, for which the amount of cash issued in working days is determined, N – time period between the dates of receipt of cash from the bank. Similar to the previous formula, in this calculation P should not be more than 92 working days, and N cannot exceed 7 or 14 days, respectively.

Calculation of the cash limit based on the amount of cash expenses, example:

In 2016, the company issued funds to employees in the following amounts: in October - 33,400 rubles, in November - 28,650 rubles, in December - 44,100 rubles. Cash withdrawals from the current account were made once every 5 days.

The cash limit calculation for 2017 will be:

L = (33,400 + 28,650 + 44,100) / (21 + 21 + 22) * 5 = 8,293 rubles.

Both calculations show rounding of the partial cash balance limit amount. It should be noted that the Bank of Russia Directive does not provide a clear rule on whether the cash limit should be set in full rubles or accurate to the nearest kopeck. Representatives of the Ministry of Finance and the Federal Tax Service undertook to determine this point, who, in their letter dated March 6, 2014 No. ED-4-2/4116@, came to the conclusion that limits should be rounded according to mathematical rules to whole rubles.

Order on cash limit

Thus, depending on the situation, companies or individual entrepreneurs can independently choose the calculation formula that is most suitable for their case. The cash balance limit is established by an order signed by the director of the organization or the entrepreneur himself. This order about the cash limit provides a specific calculation.

Allowing an over-limit cash balance at the established limit is only permissible on days when employees are paid or on days off for the bank, if they are working days for the company.

Is it necessary to calculate the cash balance limit?

Several years ago, any cash payments by companies or individual entrepreneurs had to be limited. Simply put, every business entity that deals with cash in its work was required to calculate this limit. No default settlement meant the allowable cash balance was zero.

The situation has changed since June 2014, when the cash limit for small enterprises was abolished (paragraph 10, paragraph 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). Thus, in 2017, the cash limit for individual entrepreneurs and LLCs is not mandatory.

However, there is an interesting point to consider. The cash balance limit, approved by internal order before June 1, 2014, did not automatically lose its relevance with the introduction of legislative changes. Simply put, up to this point small businesses were obliged, and after that they had the right to set a limit. If a limit is set, it must be respected. Conversely, if for some reason the company is no longer interested in adhering to the established calculation, it must be canceled, also issuing an appropriate order to cancel the previously existing cash balance limit.

From 06/01/2014, the cash register limit is calculated in two ways, and you can choose the most optimal one for you.

Formula for calculating the cash limit based on cash proceeds
LC = OH / RP * PV,
LC – cash register limit, rub.
OH – volume of cash for the billing period, rub.
RP – settlement period for which the amount of cash is determined, slave. days
PV - 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 handed over once every 5 days.
So, we calculate the cash register limit = 104,167 rubles. (RUB 500,000 / 24 days * 5 days)

The formula for calculating the cash limit based on the amount of cash expenses.
Using this formula, you can set a cash register limit even if you do not have cash in the cash register.
LC = OV / RP * PV,
LC – cash register limit, rub.
OV – volume of cash dispensed from the cash desk for the billing period, rub.
RP – billing period for which the volume of cash issued from the cash register is determined, slave. days
PV - 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 "Uspekh" 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, the LLC paid its suppliers in cash in the amount of RUB 800,000. Money was withdrawn from the account once every 5 days.
So, we calculate the cash register limit = 60,606 rubles. (RUB 800,000 / 66 days * 5 days)

When calculating the cash balance limit at an enterprise, it is worth following a certain procedure. Let's look at what rules apply in 2019.

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Each accountant, if there is a cash register at the enterprise, has to calculate the limit on the cash balance in the cash register. Let us determine what formulas to use in this case, what indicators to take into account when approving the maximum amount.

What do you need to know?

Let's look at the basic information you should know when calculating the cash limit amount. We will 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 the cash register in excess of the established limit must be transferred to the banking institution.

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

The cash register limit cannot be exceeded. This rule can only be broken 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 law states that all businesses must set a limit on the amount of money that can be held in the cash register.

And every organization understands that all daily revenue 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 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 register and carry out cash payments.

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

Legal basis

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

How to calculate the cash limit for 2019?

Typically, businesses review the limit at the beginning of the year. Several factors are taken into account:

• volume of cash turnover at the enterprise;
• operating hours 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 set the cash limit, the company provides the servicing banking institution with a calculation - a sample of which is available on the Internet.

If an enterprise has several accounts in different banks, then the form is submitted to one of the legal entity’s choice. Once 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 the funds in the cash register can be spent.

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

When filling out the calculation form, you should first indicate the name of the company, account number and the name of the bank that services the company.
It is worth using 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 register are taken into account.

They also establish the costs incurred in the billing period for payment, general business 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, the operating hours of the enterprise and the time when the proceeds are deposited are clarified. The distance the company is located from the bank is also taken into account.

If it is nearby, then the proceeds are surrendered at the end of the working day. The next day, normal operating conditions will be ensured.

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

If the company is located far from the bank, then you can donate the proceeds every few days. For such companies, a limit is determined taking into account revenue and delivery date.

If there is no revenue, then the limit is determined by the average consumption per day. Often, organizations prefer to play it safe against unforeseen costs and overestimate these amounts.

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

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

For example, an order is drawn up and signed by the manager. The banking institution that services the enterprise controls cash discipline.

The inspection is carried out every couple of years. If any violation is detected, the tax authority is notified and the company is held accountable.

The director and accountant must understand perfectly 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 must now determine the limit amount of cash balance in the cash register. This obligation has been lifted for small businesses.

Although, if there is such a desire, such companies themselves can decide to set a limit amount. If a small enterprise still does not set a cash limit, it is necessary to issue an appropriate one.

Otherwise, the inspection structures will understand that there is a zero limit, at which any amount that is in the cash register is already considered above the limit.

Formula applied

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

The formula does not need to be chosen when calculating, since each is intended 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 in the cash register:
The latter indicator can be increased to 14 days if there is no banking institution in the territorial district.

Example of calculating cash balance limit

Example 1

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

The organization has a five-day working week, and 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 limit amount:

Example 3

The Zhavoronok company received an income of 4,000,000 rubles in 92 days. The store's working week is 7 days, and cash is transferred to the bank every other day.

Let's substitute the data into the formula:

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

Nuances in a new enterprise

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

The formulas used in the calculations are also discussed in this regulatory document. But there are no special formulas for a new enterprise.

This means that it is advisable to apply the formula used to determine the limit if the company has no revenue:


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