Control of cash operations of the bank. Overview of cash transactions control systems

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Cashier is a huge tax and accounting sector, governed by many regulations and extensive sets of rules. All organizations and individual entrepreneurs who make settlements with counterparties using cash are required to comply with them. Since various kinds of fraud are often encountered in this area of accounting, every year the control of cash transactions is becoming more and more complicated, tightened and modernized. This article discusses the role of the cash desk in the enterprise, the rules of conduct, as well as methods and systems for monitoring operations.

The role of the cash desk in organizations and banks

Cashier of the enterprise is necessary for organizations that accept and issue cash in cash. The purpose of these operations can be any: the issuance of salaries to employees, travel expenses, office expenses, receiving payments from customers, settlements with suppliers. All these actions must be carried out through the cashier. The control of cash transactions is entrusted to the Tax Service.

When in the usual routineIn the dialogue, the word "cash desk" is used, the cash register itself appears before your eyes. In fact, in organizations it is not only control and computing equipment. The cash desk of an individual or legal entity is a whole system that includes a well-equipped cashier's workplace, software, the device itself, availability of reporting, compliance with the limit and collection rules. The specialist working in this area must also be properly issued.

Rules for room equipment

Control of cash transactions begins with the requirements for the premises in which the cash desk itself is located. Without proper equipment and equipment, as required by the rules and regulations of the Central Bank, the cash desk should not function. Of course, not all organizations comply with the regulations. Such an approach, firstly, can lead to fines, and secondly, it is dangerous for the money and the employee who is financially responsible for them. Banking organizations must comply with all requirements without fail, otherwise they may be deprived of a license. Below are the general requirements for equipping the cash room:

• The presence of only one door that closes from the inside. The door lock must be secure, in some cases iron bolts and bolts are used, as well as padlocks so that it is impossible to break the door from the outside.
• In the room there is a window for contact with customers, receiving and issuing funds. The window should also close tightly and be equipped with a hingedpadlock. By the way, the dimensions of the door and window are clearly regulated. Deviation from the established dimensions is allowed if the enterprise has a security unit.
• The room should be equipped with metal cabinets. They must be attached to the supporting structures of the building so that they cannot be taken out together with the interior details to which they are screwed. At the end of the working day, cabinets are locked and sealed.
• Ventilation and windows should be securely closed and fitted with metal bars.
• There must be two fire extinguishers in the room.
• The cash register must be armed with alarms that send signals from various security circuits to the local police station or security organization.

Procedure for working with cashier

Control of cash transactions implies a certain order of work. Upon arrival at his workplace, the primary duty of the cashier is to check the integrity of the seals on the boxes and the safe, as well as to check if there are any signs of breaking and unauthorized entry into the premises. If no warning signs are found, you can get to work. If there are signs of someone else's presence, it is necessary to immediately call law enforcement agencies and, before the arrival of employees, ensure the inviolability of documents, equipment and furniture located in the cash register. It is possible to check what was missing from the scene only in the presence of police officers. With them, the contents of the safe are recalculated. After inspectionpremises, an act is drawn up in four copies: one is intended for police officers, the second for the insurance company, and the third for the company itself. A fourth copy is needed if there is a parent organization.

Access to the room in which the cash desk is located should only be available to the cashier, issued according to all the requirements of the Central Bank and the TKRF, and to the authorities. A set of keys intended for superiors must be sealed and kept in a safe place. There should be no personal belongings of the cashier in the cashier's room. Only what belongs to the economic organization is located there.

There are also requirements for the amount of cash that can be kept at the cash desk of the organization. It is necessary to calculate in advance and document in the relevant acts the limit of funds, over which there should not be any cash at the cash desk at the end of the working day. To maintain the limit, a special operation is carried out - collection, which means that specialized transport with reliable protection transports funds to the bank. Small branches of the bank collect their funds to the main vaults, and organizations - to the bank with which they have a service and support agreement. The cash limit can only be violated within three days, when salaries are issued to employees of the organization.

Procedure for issuing cash from the cash desk

Control of cash transactions of the bank and organizations is based on a clear regulation of fixing all actions withIn cash. All transactions are properly documented and reflected in various types of business accounting.

The system for controlling cash transactions involves the reflection of all manipulations with cash using cash receipts and expenditures, advance reports, checks and acts on the used funds issued under the report. All transactions are recorded in the cash book. At the end of the working day, a report is compiled with the attached final fiscal receipts printed from the cash register.

All operations for the issuance of funds must be confirmed by cash orders with the signature of the person to whom they were issued. In the accounting program, the purpose of the issuance is driven in in the comments. Advance payments and payments under the report must then be confirmed by checks, acts of work performed or services received. The issuance of wages is also confirmed by an expense cash warrant, as well as a payroll sheet.

Control of cash and settlement transactions categorically prohibits the issuance of funds intended for one person against the signature of another.

Rules of the cashier

Accounting and control of cash transactions is primarily assigned to a specialist called "cashier". In organizations with a small staff, the following officials may fulfill his role:

• Chief Accountant.
• Accountant of a certain section.
• Any employee with special knowledge andskills.

A mandatory condition for all officials performing the functions of a cashier (even part-time) is an agreement on full liability. If it is decided to make a manager or an accountant a cashier, then it must always be the same person. If he goes on sick leave or vacation, he is replaced by another employee specified in the order of the head, and also signed a new liability agreement. In addition, it is necessary to draw up an act of acceptance and transfer of material assets. In the process of its compilation, cash is counted, the condition of the equipment is checked, the availability of all documents in the presence of the commission. The commission is a group of people of at least three people. Most often, it includes the chief accountant and management. The act is drawn up in triplicate.

When registering a cashier, a sample of his signature is sent to the servicing bank of the organization or the head office of the bank. It is she who should be on all documents related to the work of the cash desk.

An applicant applying for the position of a cashier must be carefully checked for unpleasant precedents in work before being hired. His documents and photograph are transferred to the security service or information is requested from law enforcement agencies. Now the Internet is a good assistant for the employer in this matter. There are many databases where organizations share information about terminated employees who committed workplace misconduct.

It is not recommended to work with the cash registerallow people with alcohol and drug addiction, previous convictions, disturbers of public order, as well as with various mental illnesses.

Control of registration of cash transactions

The correct execution and availability of all documents is an indispensable requirement of the Central Bank, the servicing bank, the tax service and other control bodies. Financial control of cash transactions can be carried out unscheduled, with a warning, with the seizure of documentation and cash equipment. Many organizations, especially financial structures, practice a planned internal audit of the cash desk. In this case, a commission is assembled, consisting of its own competent employees in this matter, or a special audit company is hired, which conducts all checks on a professional level and issues a report on malfunctions, discrepancies in cash transactions and documentation.

Field and other types of inspections may affect employment contracts, liability, personal data of employees, the state of cash documents, the correctness and regularity of their maintenance, the fiscal memory of the cash register, equipment and equipment of the cash desk, reflection of transactions, their validity in accounting, economic and tax accounting.

Cash equipment

The list of equipment for controlling cash transactions includes a specialized cash register. You can't buy this at regular hardware stores. Unlikefrom a printer, fax, calculating machine and other office equipment, KKM can only be sold by organizations that have received a special license for this. As a rule, the same organizations serve the control and computing devices. Each cash register must be registered with the tax office. A special memory device constantly records all operations performed by the cashier with the machine. Further, these indications are transferred to the tax service for reconciliation with the submitted reports of the enterprise. All breakdowns, repairs, write-offs of the cash register must also be notified to the tax office.

All legal entities (enterprises) accepting cash from customers are required to work with a cash register. Only individual entrepreneurs can be exempted from the use of cash registers. They have the right to issue checks manually, certifying their authenticity with their own seal. But this relief does not apply to all entrepreneurs. Some activities only require the use of a cash register.

Controlling cash transactions

In addition to checking by external services, an internal check is required. The rules for maintaining the cash desk provide for the following schedule of scheduled checks: before the submission of the annual report, before the submission of quarterly reports, in cases where the financially responsible person who worked with this cash desk changes. The control of the cash desk and cash transactions is also carried out, if the employee was suspected of dishonesty, facts of theft or fraud were revealed, the amount of cash does not correspond to that reflected in the documents.

Management of some organizations has a policy of frequent unscheduled inspections, so that employees are not tempted to take advantage of their official position and close contact with cash. For each check, a special commission is appointed, each time consisting of different people who are not related to the formation of the contents of the cash register. The composition of the commission is recorded in the act of verification. Often the process itself is accompanied by a video recording.

Peculiarities of bank cash transactions

The bank's cash transactions control system implies a more complex configuration. In the branches of financial institutions, there are several levels of verification carried out by different specialists. Since much more money passes through the bank than in ordinary organizations, the complexity and increased requirements for the control system are fully justified. Despite the fact that every year they try to automate all operations in banks, at least two employees are needed who are responsible for the correct conduct of operations: a cashier-operator and a cashier manager. The first performs transactions during the working day, the second issues an advance amount, collects and counts the balances, fills in cash documentation, collects funds in excess of the cash limit, and exercises daily control at the primary level.

Cash control and other checkout control systems

Increasingly, control over the conduct of cash transactions is carried out using the latest technologies. Their purpose is to record actionscashier, client, as well as data from the fiscal memory of cash registers. This data allows you to prove misconduct, fraud, theft and other fraud. In court, this video recording will be indisputable evidence, since it is no longer possible to change the combined testimony of two sources.

Cash Control is a cash register control system, consisting of a cash register, high-resolution color video cameras, a video server, a program that synchronizes the material captured by the camera with the text readings of the cash register, as well as a remote workplace for a security specialist. There are many such systems on the market today. All of them are based on the same way of working, with differences in functionality, cost, design and methods of connection and analysis. Among them are the following control systems:

• DIT-POS - the cost depends on the server settings, connects up to 16 cash registers, stores video and text information in a complex.
• POS-inspector - Russian development, costs about 6,000 rubles, has the function of searching for an operation by receipt parameters.
• POS-intellect - also a Russian development, it is distinguished by the ability to integrate with various trading systems, the text on the video is not just superimposed, but integrated programmatically, the search for video fragments is performed automatically.
• CHEKTV is another Russian development with the ability to integrate with cash registers and trading systems, with a universal video recording system, software integration of text and video, with the possibility of hardwaredata analytics and automatic search for fragments.