The cash register room must be specially equipped. Cash transactions

The equipment of a cash register at an enterprise is subject to a number of requirements and provisions that stipulate the conditions for reliable protection of the place where cash is stored. The cash register is an isolated room with a door that can be locked from the inside, equipped with metal fireproof cabinets, which are locked and sealed after operation.

The cash register equipment rules provide for the installation of a window for customer service, closed from the inside with a door locked with a padlock. Room windows, chimneys, ventilation ducts and other possible ways of unauthorized entry.

Metal cabinets for storing money must be attached to the supporting structures of the building. The organization's cash desk equipment includes two fire extinguishers. The requirements for equipping the cash register premises stipulate specific requirements for the size and design of the cash register window and door, which can only be simplified if the premises are guarded by armed police or security guards.

The institution must provide for the arrangement burglar alarm, consisting of several circuits different principle actions - ultrasonic, radio wave, optical-electronic and other means of warning about cases of unauthorized persons entering the premises. The instructions for equipping the cash register of an enterprise provide for the installation of an alarm system that gives a signal to an armed police unit or security guard.

At the end of the working day, the power supply to the cash register is completely turned off by switching off from the central security post in order to prevent attackers from using power tools to open safes with money. In addition to signaling possible intrusion, the cash register equipment in a budget institution must provide fire alarm, which is powered from an independent electrical network so that it can operate around the clock.

New requirements for cash register equipment

The requirements for cash register equipment changed in 2015; they are now regulated by the directive of the Central Bank of Russia No. 320-U, which simplified the procedure for conducting cash transactions for individual entrepreneurs and for representatives of small businesses. Entrepreneurs no longer have to maintain a cash book and limit the availability of funds. However, if the cash turnover in an enterprise is large, then even an individual entrepreneur should act in accordance with the requirements for enterprises:

arrange and equip a place for cash services;
appoint a permanent cashier;
adhere to cash discipline;
use cash register equipment.

The equipment of cash premises for individual entrepreneurs is no longer a mandatory requirement, but remains desirable. A liability agreement is concluded with the cashier, appointed by order of the manager. If the cashier is temporarily absent, his functions can be taken over by the chief accountant of the enterprise.

What equipment should be in the room for a cashier to work?

Equipment of the cash register premises of an enterprise is not only about providing a security system. There must be a cash register in the premises, with the help of which all cash payments are accompanied by the issuance of a cash receipt. The cash register also has a fiscal memory, is registered with the tax authority and allows control of cash flow by the tax inspectorate.

They are accompanied by the conditions for their provision with software products that allow the transfer of information about cash flows to the central computer of the accounting department, on which all financial and accounting accounting is carried out. There is a regulation on the procedure for using cash register equipment, which standardizes all the actions of the cashier from keeping an accounting journal to operating a cash register.

The cashier of an enterprise may also have at his disposal additional equipment that is not part of the mandatory equipment. Thus, the requirements for cash register equipment do not provide for the presence of banknote counting machines, which greatly speed up the process of cashier servicing clients, or devices for verifying the authenticity of banknotes in ultraviolet or infrared light. With the presence of such devices, the cash register equipment at the enterprise makes it possible to prevent the entry of counterfeit bills. At the same time, customer service by the cashier is simplified and accelerated.

Simplified approach modern requirements, which apply to individual entrepreneurs, allows them to simplify their work with cash without purchasing special equipment. Then, when cash flow increases, the individual entrepreneur can take additional measures on service automation and compliance with the necessary security.

First, let's figure out who needs a cash register, what it looks like, and who is required to equip the cash register room?
Let us turn to the Procedure (approved by the Letter of the Central Bank of the Russian Federation dated 04.10.1993), in Art. Section 3 I which states that each organization, regardless of its legal form, must have a cash desk to make cash payments. In Sect. II it is specified that issuance and acceptance of funds must be carried out only at the cash desk of the enterprise. The same provision obliges the manager to equip a cash desk (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in its premises, as well as when delivering it from a bank institution and depositing it in the bank.
In cases where, due to the fault of enterprise managers, they were not created the necessary conditions for the safety of funds during their storage and transportation, liability arises under Art. 15.1 Code of Administrative Offenses of the Russian Federation. It entails the imposition of a fine on officials in the amount of four to five thousand rubles; for legal entities - from 40 to 50 thousand rubles.
The requirements for the arrangement of cash register premises are quite stringent. To ensure reliable safety of cash and valuables The cash register premises must meet the following criteria:
- be isolated from other service and utility rooms;
- located on intermediate floors multi-storey buildings. In two-story buildings, ticket offices are located on the upper floors, and in single storey windows The cash register area is equipped with internal shutters;
- have solid walls, durable 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.
And this is just a general list of requirements. As you can see, they are completely serious. Organizing a cash register room will cost the company, as they say, a pretty penny and will arouse genuine interest among the inspection authorities.

We study the regulatory framework

Can the tenant redesign the premises to install a cash register room or repair a cash register room that does not meet the requirements of the Central Bank of the Russian Federation? And will there be permanent leasehold improvements? After all, its accounting depends on the correct classification of this expense.
Let's turn to the Civil Code of the Russian Federation. According to Art. 616 the lessor is obliged to produce at his own expense major renovation leased property, unless otherwise provided by law, legal acts or lease agreement. The latter may include the obligation of the tenant to carry out major repairs. And here carrying out routine repairs is the responsibility of the tenant who is obliged:
- maintain property in good condition;
- carry out routine repairs at your own expense;
- bear the costs of maintaining the property, unless otherwise provided by law or the lease agreement.
In addition, the Civil Code provides for the possibility of making inseparable and separable improvements to the leased property (Article 623), i.e. Separable improvements made by the tenant are his property, unless otherwise provided by the lease agreement. In the case where the tenant has made, at his own expense and with the consent of the lessor, improvements to the leased property that cannot be separated without harm to him, the tenant has the right, after termination of the contract, to be reimbursed for their cost, unless otherwise provided by the lease agreement.
The above article contains a very important point: the cost of inseparable improvements to the leased property made by the tenant without the consent of the lessor is not subject to compensation, unless otherwise provided by law.
Studying this issue, we come across the terms: routine repairs, major repairs, inseparable improvements.
What does the Tax Code say about repair work? Article 260 considers expenses for the repair of fixed assets made by the taxpayer as other expenses and recognizes them for tax purposes in the amount of actual expenses in the reporting (tax) period in which they were incurred. The provisions of this article also apply to the expenses of the lessee of depreciable fixed assets, if the agreement between him and the lessor does not provide for reimbursement of these expenses.
At the same time, expenses for the acquisition and (or) creation of depreciable property, as well as expenses incurred in the case of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets, are not taken into account for tax purposes (Article 270 of the Tax Code).
Depreciable property is recognized as capital investments in leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor, as well as capital investments in fixed assets provided under a free use agreement in the form of inseparable improvements made by the borrower organization with the consent of the lending organization .
The Tax Code also adds new terms: repair of fixed assets (other expenses for tax purposes) and creation of depreciable property, completion, additional equipment, modernization, reconstruction (expenses not taken into account for income tax purposes).

Let's put it all together and classify it

Repair: current, major current, capital (modernization, reconstruction, technical re-equipment). Creation of depreciable property - creation of permanent improvements to leased property.
We are used to calling any construction work renovation. How to properly qualify such work? What will be routine repairs and what will be major repairs? Which of these will be integral improvements?
The Civil and Tax Codes do not provide a definition of the concept of repair, but let’s try to find it in the extensive regulatory framework. This does not contradict the Tax Code, which defines (clause 1, article 11) that the concepts and terms of civil, family and other branches of legislation Russian Federation apply in the meaning in which they are used in these branches of legislation, unless otherwise provided. First, let's understand the concept of repair. Repair is one of the main forms of restoration of fixed assets and is divided into current, medium and capital. In addition to repairs, a form of restoration of fixed assets is their modernization and reconstruction.
The definition of current and major repairs is given in the following documents:
- Regulations MDS 13-14.2000, approved by Decree of the USSR State Construction Committee of December 29, 1973 N 279;
- Departmental Construction Standards (VSN) N 58-88 (R), approved by Order of the State Committee for Architecture under the USSR State Construction Committee dated November 23, 1988 N 312;
- Letter of the USSR Ministry of Finance dated May 29, 1984 N 80.
Yes, repairs industrial buildings and structures is a set of technical measures aimed at maintaining or restoring the original operational qualities of both the building and structure as a whole, and their individual structures.
Current repairs considered to be work on the systematic and timely protection of parts of buildings and structures and engineering equipment from premature wear by carrying out preventive measures and eliminating minor damage and malfunctions.
Major renovation- these are works during which worn-out structures and parts of buildings and structures are replaced or replaced with more durable and economical ones that improve the operational capabilities of the objects being repaired, with the exception of a complete change or replacement of the main structures, the service life of which in buildings and structures is the longest .
Please note that the renovation of the premises does not create additional objects that could be qualified as inseparable improvements.
So how then do they arise? inseparable improvements? Unfortunately, there is no definition of this concept in any of the regulatory documents, which allows tax inspectors to interpret any capital repair expenses as inseparable improvements. Consequently, the burden of clarifying this issue during endless legal proceedings fell on the shoulders of the Ministry of Finance and the judiciary.
It is important to note that in the Russian legal system there is no concept of judicial precedent. However, let’s try to analyze the extensive judicial practice that exists at the moment, taking into account that decisions and rulings of higher courts influence not only the practice of arbitration courts, but also the activities of administrative bodies, since the Federal Tax Service of Russia monitors, summarizes and brings to the attention of its territorial divisions this information for accounting in daily work.

What are not inseparable improvements?

Let us assume that the lease agreement assigns the tenant the obligation to carry out routine repairs at his own expense, as well as repairs to the premises related to improving their finishing. Tax authorities often classify this type of repair as an inseparable improvement.
The tenant, in accordance with the concluded agreement, carries out major renovations to decorate the premises. Will these be integral improvements? No, if the rented premises before and after renovation are used by the tenant for their intended purpose, and also if the types of repair work correspond to the concept of major repairs specified in Appendix 8 and MDS Regulations 13-14.2000, approved by Resolution of the State Construction Committee of Russia N 279, and are not reconstruction or completion . This position is also supported by the Federal Antimonopoly Service of the Moscow District. In the Resolution of October 24, 2008 N KA-A40/9881-08, which considers the claim of the Federal Tax Service No. 7 for the city of Moscow, which went to court with a demand for the accrual of income tax. Supporting the position of the taxpayer, the court came to the conclusion that all the controversial work in its type relates to current, medium and major repairs, the costs were incurred and reasonably taken into account when forming the income tax base. The court found that the nature of the work performed does not indicate that these works carried out reconstruction, completion, technical re-equipment, modernization, since there were no consequences in the form of a change in the technological or service purpose of the equipment, building, structure and the functional purpose of the renovated premises was not changed. Certificates of completed work also confirm compliance with the requirements of Art. 252 of the Tax Code and the economic justification of the costs of paying for repair work, their connection with the production activities of the applicant.
The position of the FAS Moscow District is unchanged and confirmed by Resolution No. KA-A40/12047-09-2 of December 3, 2009 and Resolution No. KA-A40/12824-08 of January 14, 2009. Federal arbitration courts of other districts agree with this position, for example, Resolution of the FAS East Siberian District dated February 26, 2007 N A33-5384/06-F02-610/07 in case N A33-5384/06 and Resolution of the FAS West Siberian District dated May 30, 2007 N F04-3262/2007 (34491-A27-26) in case N A27-16094/2006-6. Thus, making capital expenditures on a leased property does not always create inseparable improvements if they are ongoing capital repairs. If expenses are incurred for the purpose of ongoing maintenance of fixed assets in working condition, then they are taken into account at a time as part of other expenses as repair expenses in accordance with the provisions of Art. 260 of the Tax Code (Letter of the Ministry of Finance of Russia dated October 8, 2008 N 03-03-06/2/140).

How do inseparable improvements occur?

Let's return to the Tax Code, which defines that depreciable property is capital investments made through modernization or reconstruction of an object into leased fixed assets in the form of inseparable improvements.
The main difference between inseparable improvements and separable ones is the impossibility of separating them from the leased object without causing harm and the impossibility of using them separately from it. For a more complete understanding of the subject, let's return to the definitions of reconstruction and modernization given by the Tax Code and the Town Planning Code.
Reconstruction is a change in the parameters of capital construction projects, their parts (height, number of floors, area, production capacity indicators, volume) and the quality of engineering and technical support. That is, the work of inseparable improvements can be considered as one of the ways of disposing of property - changing its condition, purpose or functionality and (or) appearance, as a result of which improvements are created that are inseparable from the rented thing without harm to the latter, and at the same time there is an increase or maintenance of operational, consumer, aesthetic, etc. qualities of the leased property, which in turn entail an increase or maintenance of the price of the leased property.
To summarize, let's try to define inseparable improvements. Inseparable improvements are transformations of property that cannot be classified as major repairs. Moreover, these are changes that do not lead to the emergence of a new thing, the property existed and was used for its intended purpose, this is something new, additional, without which the property could have been used for its intended purpose before.

Studying the lease agreement

The agreement most likely provides for a procedure for major repairs and a procedure for compensation for investments in leased property.
When making capital expenses (whether inseparable improvements or capital expenses), the tenant must obtain the consent of the lessor (Article 623 of the Civil Code). In the absence of such, the tenant has no right to reimbursement of his expenses and, in addition, will not be able to take the expenses incurred into account as expenses for income tax purposes.
Please note that routine repairs do not require approval from the landlord, since the responsibility for carrying out routine repairs lies by law (unless, of course, this is specifically provided for in the lease agreement) on the tenant.
What could be terms in the lease agreement and what consequences this can lead to:
- the lease agreement does not provide for reimbursement of the tenant’s expenses for the creation of inseparable improvements made with the consent of the lessor;
- the lease agreement does not provide for reimbursement of capital costs incurred by the lessee with the consent of the lessor;
- the lease agreement provides for reimbursement of capital costs, including for the creation of inseparable improvements made with the consent of the lessor.
Let's look at two situations as an example. The initial data is the same; the lease agreement between the tenant and the landlord does not provide for reimbursement of the former’s expenses for routine repairs. But it is stipulated that the tenant undertakes not to carry out any capital work, as well as redevelopment and re-equipment of the rented premises (inseparable improvements), without the written consent of the landlord. The cost of all expenses for major repairs and inseparable improvements made by the tenant in the leased premises is not compensated by the landlord, and at the end of the lease period, the improvements made are transferred to the ownership of the landlord.
Situation one: inseparable improvements do not occur. Trade organization LLC " Beautiful furniture"rents retail and office space on the ground floor of the shopping complex. According to the plan of leased space, out of 850 sq. m of rented space, 450 sq. m is a trading floor, 400 sq. m is office space, including corridors and a cash room. The tenant's administration, having carried out inspection of the premises, it was established that the thickness of the walls of the cash register room does not meet the standards established by the Procedure for Conducting Cash Transactions (approved by the Letter of the Central Bank of the Russian Federation dated 04.10.1993), and there is also no security alarm. There is no redevelopment of the rented premises, and their official purpose does not change.
In order to figure out what kind of construction work (major repairs, current repairs or inseparable improvements) will be carried out by Beautiful Furniture LLC, you need to study the subject of construction in more detail. Let's take a close look at the requirements for the construction of walls and ceilings for cash register equipment.
Capital internal walls(partitions) are considered to be those that are made similarly to the main 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.
If the walls in the rented premises do not meet the above requirements, certain work must be carried out. External walls, ceilings, floors and partitions on the inside throughout the entire area must be reinforced metal bars from reinforcement.
If it is impossible to install the grille from the inside, it is allowed, in agreement with the security departments, to install it from the outside.
If the walls in the rented premises do not meet the above requirements, the organization will be forced to strengthen them with metal bars made of reinforcement or erect new partitions that meet the requirements of the Regulations.
To figure out whether the strengthening of walls or the construction of new partitions is a major overhaul or ongoing, or the creation of inseparable improvements, let us turn to MDS 13-14.2000, which provides a very detailed list construction work. It states that strengthening existing partitions by installing ruffs and wedges should be classified as current repairs, and the costs for it are immediately written off as the tenant’s expenses. But repairs, replacement and replacement of worn-out partitions with more advanced designs are the tenant’s capital costs, which also belong to his other expenses (Article 260 of the Tax Code).
Now let's figure out whether installing an alarm system is an inseparable improvement? Of course not! After all, installing an alarm does not change the properties of the property and its official purpose. This position is also confirmed by the Resolution of the Federal Antimonopoly Service of the Moscow District of December 3, 2009 No. KA-A40/12047-09-2 in case No. A40-20125/09-112-92.
The case materials confirm and are not disputed by the tax authority that the applicant, under contract dated May 4, 2006 No. 11, incurred the costs of installing a telephone and structured cable network in the rented premises. These works are qualified by the tax authority as capital investments (inseparable improvements) in leased property, which led to the creation of a new fixed asset. The courts, when considering the case, established that the company’s expenses are not expenses for reconstruction, completion, technical re-equipment or modernization of fixed assets, since they did not lead to a change in the technological or service purpose of the building equipment and the functional purpose of the premises. The tax authority did not provide evidence confirming that as a result of the work a new fixed asset was created, and also that they led to the creation of inseparable improvements to the leased property. Upon completion of repair work, Krasivaya Mebel LLC must include the costs of repairs in the rented premises as part of other expenses in accordance with Art. 260 Tax Code of the Russian Federation.
Situation two: inseparable improvements arise. Under the lease agreement, Doors Wholesale LLC leases retail space in the amount of 800 sq. m. m, of which 800 sq. m - area of the trading floor.
The administration of Doors Wholesale LLC, after inspecting the premises, came to the conclusion that it did not correspond to the activities of the enterprise. It was decided to use 400 sq. m to accommodate exhibition samples, and the remaining area will be converted into office space, 20 sq. m which will be occupied by the cash register room. When carrying out redevelopment of the above premises, Doors Wholesale LLC is obliged to agree on the upcoming renovation work with the landlord. As we established from the initial data of the example, during the renovation the service purpose of the rented premises will be changed. What kind of work will be carried out by Doors Wholesale LLC? Let's return to MDS 13-14.2000. According to the List given in Appendix No. 8, the construction of partitions refers to work of a capital nature. This means that the repairs carried out by Doors Wholesale LLC are major, affecting a change in the official purpose of the rented premises, therefore, when carrying out the repairs, inseparable improvements will be created.

Accounting for inseparable improvements

Let's consider accounting procedure for inseparable improvements. According to clause 5 of PBU 6/01, capital investments in leased fixed assets are taken into account as part of fixed assets if the following conditions are simultaneously met:
- the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
- the object is intended to be used for a long time, i.e. a period exceeding 12 months or the normal operating cycle if it exceeds 12 months;
- the organization does not intend the subsequent resale of this object;
- the object is capable of bringing economic benefits (income) to the organization in the future.
Initial cost of fixed assets the amount of actual costs for acquisition, construction and production is recognized, with the exception of value added tax and other refundable taxes. Term beneficial use an object of fixed assets is determined by the organization when accepting the object for accounting. Calculation of depreciation charges for an object of fixed assets begins on the first day of the month following the month in which this object was accepted for accounting, and is carried out until the cost of this object is fully repaid or this object is written off from accounting.
Useful life an object of fixed assets in the form of capital investments in a leased building in accounting can be set equal to the remaining lease term (based on the terms of the lease agreement) (clause 20 of PBU 6/01). However, the organization, based on the possibility of extending the term of the lease agreement, can establish a longer useful life of the capital investments made, up to the useful life of the leased building. In addition, such a reflection of inseparable improvements that are not reimbursed by the lessor will bring accounting and tax accounting closer together.
The amounts of accrued depreciation on fixed assets used in the main activities of the organization are recognized in accounting as expenses for ordinary activities (clause 5 of PBU 10/99).

Tax accounting of inseparable improvements

For profit tax purposes, capital investments in the form of inseparable improvements made by the tenant with the consent of the lessor are recognized as depreciable property (Article 256 of the Tax Code).
The initial cost of a fixed asset is defined as the sum of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, with the exception of value added tax and excise taxes (Article 257 of the Tax Code). The cost of capital investments made by the lessee with the consent of the lessor, and the cost of capital investments that are not reimbursed by the lessor, are depreciated over the term of the lease agreement, based on depreciation amounts calculated taking into account the useful life determined for the leased fixed assets or for capital investments to the specified objects in accordance with the Classification of fixed assets approved by the Government of the Russian Federation.
It is worth noting that from January 1, 2010, the taxpayer has the right to establish an independent useful life, different from that accepted for leased fixed assets, but established by the Classification of fixed assets approved by the Government of the Russian Federation.
Moreover, if the Classification of Fixed Assets approved by the Government of the Russian Federation does not establish a useful life for specific capital investments, the provisions of clause 6 of Art. 258 of the Tax Code, according to which for those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with technical specifications or manufacturers' recommendations.

Documenting

To summarize the above, it should be noted that the initial information for classifying the work performed as repair or modernization will be the contract and the act of the KS-2 form (approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100). Therefore, organizations must be very careful in filling out and accepting these documents for accounting, since the KS-2 form indicates a list of work performed, and according to it, the organization will have to attribute certain expenses to current or major repairs, or to the creation of inseparable improvements.
Do not forget that it is primary documents that allow you to avoid controversial situations with the tax authority.

Individual entrepreneur is obliged to keep a cash register

Since January 2012, the rules for conducting cash transactions have changed.

According to the Regulation of the Central Bank of the Russian Federation dated October 12, 2011 No. 373-P “On the procedure for conducting cash transactions” (hereinafter referred to as the Regulation), from 2012 the old rules for cash management are canceled and new ones come into force.

So now cancelled:

The procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Bank of Russia on September 22, 1993 N 40;
Regulation of the Bank of Russia dated January 5, 1998 N 14-P “On the rules for organizing cash circulation on the territory of the Russian Federation.”

The new rules of cash discipline have indeed simplified the procedure for working with cash for organizations, but made it more difficult for entrepreneurs.

The main innovation is now individual entrepreneurs are required to keep a cash register on a par with organizations.

Control over compliance with cash discipline will be taken over by the tax service, and not by banks, as was the case before.

Let's take a closer look at the main legislative changes.

The cash balance limit is now set by the enterprise itself

starting from 2012, enterprises can independently set a cash limit - the amount of cash that does not need to be handed over to the bank and can be stored in the cash register (clause 1.3 of the Regulations). The document does not mention any participation of banks in this procedure.

The head of the enterprise publishes in free form appropriate Order on establishing a limit on the organization's cash balance. Moreover, the enterprise is not even required to notify the bank about the amount of the established cash balance limit, because The document is kept by the company and is intended for internal use.

The cash balance limit must be determined based on previously received revenue, the peak of cash costs, or the expected volume of revenue (for newly opened enterprises). The cash balance limit does not include amounts of cash for payments to employees of the enterprise (salaries, stipends, vacation pay and other payments) - they can be kept in the cash register in excess of the established limit, but payments must be made within 5 working days.

Formula for calculating the cash balance limit

The formula for calculating the limit is as follows:

Limit = R * N / P, where:

R – the volume of revenue for the billing period in the same period of previous years or the estimated volume of revenue or the peak volume of cash disbursement.

P – billing period determined at the discretion of the enterprise, but not more than 92 working days. Working days are considered to be the days on which the enterprise operated.

N is the period of time between the days of depositing cash into the bank. It is set at the discretion of the enterprise, but should not exceed 7 working days, and if the bank is far away - 14 working days.

The regulation does not stipulate for what period the cash limit should be set. This issue is left to the discretion of the enterprise. You can set a limit for a month, quarter, year or other reasonable period. And revise if necessary.

The rules for processing cash transactions have changed

According to the new rules, cash transactions are executed on the basis of six documents:

Cash book(form 0310004) - to summarize information about the company’s cash transactions.
Receipt order(form 0310001) and withdrawal slip(form 0310002) to register the receipt of cash at the cash desk and the withdrawal of cash from the cash register.
Ledger cash accepted and issued by the cashier (form 0310005) to account for cash flow between the senior cashier and the rest of the company’s cashiers during the working day.
Payroll(form 0301009) to record time worked, accruals, deductions and payments to company employees.
Payment statement(form 0301011) to record wages and other payments issued to employees.

The forms of other cash documents are not specified in the new Regulations. Some previously used forms are no longer needed. For example, the KO-3 journal for registering incoming and outgoing orders is a thing of the past. Previously, at the end of the working day, the cashier had to transfer to the accounting department a second (tear-off) copy of the cash book sheet with the corresponding cash orders and other documents attached. Now you don't need to do this. The Regulations also do not indicate what form the company employees should use to prepare advance reports. However, in order to avoid unnecessary questions, it is better to use the previous form.

The procedure for storing cash documents is also at the discretion of the management of the enterprise itself. It is only indicated that they must be stored for the periods established by the archival legislation of the Russian Federation (clause 1.9 of the Regulations).

Requirements for the arrangement of cash register premises have been simplified

Before 2012, every company that handled cash was required to have an isolated and fortified cash register room. It was difficult and sometimes simply impossible to fulfill this requirement. But the inspectors fined the guilty mercilessly.

The new Regulations no longer impose any requirements at all on the arrangement of the cash register. Moreover, the choice of the place where the company will make cash payments is completely left to the discretion of its management (clause 1.2 of the Regulations). That is, the cash register can be a separate room, an accounting department, or a manager’s office.

Moreover, it is not required that the cash register be located in any room at all. For example, the Regulations do not prohibit placing it, for example, in a car.

According to clause 1.11 of the Regulations, the enterprise now determines for itself how and where to equip the cash register and how to ensure its security. So now there is no need to equip a real “impregnable fortress” in the office in order, for example, to give employees a couple of thousand rubles once a month for reporting. The procedure and timing for checking the availability of money in the cash register is also established by the head of the company.

Maintaining cash registers
operations in the Russian Federation

Unified requirements for technical strengthening and alarm equipment of cash register premises of enterprises

With changes and additions from:

I. General provisions

1. Banks and their branches, post offices and communication centers, cash desks of enterprises, organizations, institutions, head cash desks of large trading enterprises, regardless of the permitted balance for storing funds and placing material assets in them, belong to objects and premises of group “A”, equipped according to the highest category of fortification.

2. The requirements apply to all facilities (newly designed, reconstructed and technically re-equipped) located on the territory of the Russian Federation, regardless of their departmental affiliation. Establish the procedure and methods for equipping objects of various forms of ownership with mechanical protection and security alarms in order to counter criminal attacks on them.

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

be isolated from other service and utility rooms;

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

close 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, without fail, firmly attached to the building structures of the floor and wall with steel pipes;

Have a working fire extinguisher.

4. Preparation and execution of work on equipping facilities with security alarms must be carried out in accordance with:

II. Requirements for technical strengthening of cash register premises of enterprises

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 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 150x150 mm, or made of 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 must be reinforced on the inside over the entire area with metal bars made of reinforcement with a diameter of at least 10 mm and a cell size of no more than 150x150 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 100x50x6 mm, aimed at concrete surfaces four dowels) with a pitch of no more than 500x500 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 specified 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 help simple tools, for example: crowbar, axe, hammer, chisel or 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 with lattice metal doors or sliding metal bars, padlocked with lugs. Eyelets for padlocks must be made of metal strip section 6x40 mm. Lattice metal doors are made of steel rods with a diameter of at least 16 mm, forming a cell no more than 150x150 mm and welded at each intersection. The perimeter of the lattice door is framed with a steel corner 75x75x6 mm. Sliding metal gratings are made from a strip with a cross-section of at least 4x30 mm with cells no larger than 180x180 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 30x40x5 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. The external door (wall) must be equipped with a special window with a door for operations with clients. The window size should be no more than 200x300 mm. If the window dimensions exceed those indicated above, then the outside should be reinforced with a metal grille of the “rising sun” type. The requirements for the door and its frame are similar to those for doors covered with sheet steel, with padlock escutcheons 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 window 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 150x150 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 a 75x75x6 mm angle and welded around the perimeter to steel anchors with a diameter of at least 12 mm and a length of at least 120 mm firmly embedded in the wall to a depth of 80 mm (to embedded parts made of steel strip 100x50x6 mm, aimed at concrete surfaces 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 effective way protection window openings is to install protective shields and shutters on them, which can be installed both from the inside and from the outside window.

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 an angle with a cross-section of at least 75x75x6 mm and reinforcement with a diameter no less than 16 mm and with a cell no more than 150x150 mm.

The grilles in ventilation ducts on the side of the protected premises must 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 durable metal mesh followed by wrapping it with wire to connect 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 100x100 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, and 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, in the places where they are installed on the locked structures, there are protective covers, plates and other devices that prevent the possibility of rolling and sawing down the lugs and shackles of locks.

5.6. Cylinder part mortise lock, protruding beyond the door leaf from 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, and shields should be carried out only with 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 locking plate has high resistance to burglary L-shaped, which is attached not only to the door frame, but also to the wall using anchors.

5.10. Door linings must be made of metal strip 4-6 mm thick and at least 70 mm wide.

5.11. Ears for padlocks should be made of a metal strip with a cross-section of 6x40 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 bolts to be passed through 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 premises in the event of the hinges being torn off or mechanically damaged. 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.

III. Requirements for equipping cash register premises with security and fire alarm systems

1. 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 security alarm complex, which is determined by the required number of security lines, protected zones and alarm loops in each line.

2. The cash register premises of an enterprise are, as a rule, equipped with two security lines.

2.1. The first line of security is blocked by:

doorways - for “opening” and “breaking”;

glazed structures of the room - against “opening” and destruction of glass;

non-permanent walls, ceilings, partitions and communications entry points - for a “break”;

main walls, ventilation ducts, chimneys - for destruction and impact.

2.2. The second line of security is recommended to block material assets stored in metal cabinets or safes. To block them, it is recommended to use capacitive detectors such as “Rif-M”, “Pik” or similar. In addition, to increase the reliability of protection, it is possible to additionally block safes and metal cabinets with the simplest sensors and detectors that monitor the area (volume) of premises.

3. Blocking building structures“opening” is recommended to be done with SMK type detectors (doors, glazed structures).

4. To block glazed structures from glass destruction, foil, “Window-1” type detectors or similar are used.

5. To block barred window openings, the painted bars of the bars are wrapped with HBM wire or a similar diameter of 0.18-0.25 mm, after which the wire and grill are painted again.

6. Blocking of doors, non-permanent walls (partitions) for a “break” is made with an HVM wire or a similar diameter of 0.18-0.25 mm. The wire should be laid whenever possible in a hidden way in grooves. The depth and width of the groove must be at least twice the diameter of the wire.

7. When simultaneously blocking doors for “breaking” and “opening”, it is recommended to use linear optical-electronic detectors of the “Vector-3” type and passive optical-electronic detectors of the “Foton-2”, “Foton-5” type or similar ones.

8. In cases where there is a need to block the main walls and ceilings of a room, it is recommended to use a “Gran” type detector.

9. In the absence of mechanical protection of the elements of the perimeter of the room or its insufficiency, it is advisable to use optical-electronic detectors such as “Foton-2”, “Foton-5”, which form a detection zone in the form of a vertical barrier and control the area along the wall, window opening, ceiling inside the room . This method of perimeter blocking provides sufficient high reliability protection at relatively low installation costs.

10. To increase the reliability of the security alarm when blocking building structures, it is recommended to use detectors of different operating principles together, for example, optical-electronic with ultrasonic or radio waves, ultrasonic with radio waves.

11. It is recommended that alarm signals from all security lines be output to separate numbers of the central monitoring console (CMS) through the duty personnel or security post, where control and control devices (PKP) of the "Signal" type, OTTS, etc. should be installed.

11.1. It is allowed to install an alarm output to a watchman, home worker or other person who has entered into a written agreement on the protection of the cash register. The duty stations of all these persons must be provided with means of radio or telephone communication with city and regional internal affairs agencies.

12. Terminal covers of alarm control panels, detectors, other security alarm equipment installed at the site and junction boxes are sealed (sealed) by an electrician of the security guard or technical workers, indicating the name and date in technical documentation for this object.

13. To protect the staff of cash registers of enterprises from criminal attacks, alarm buttons are installed at the cashiers’ workplaces and the administration of these institutions, which are intended to transmit alarm signals to the duty units of the internal affairs bodies for taking timely measures in the event of a robbery attack on the facility.

14. The power supply for each of the security lines must be provided from an independent source, and it is necessary to provide backup (autonomous) power for each of the security lines.

15. The fire alarm system must meet the requirements current SNiP“Fire automatics of buildings and structures” and the departmental list of objects that must be equipped with security and fire alarms and must be in working condition at all times.

16. Security and fire alarm systems and cash register lighting are mounted separately and receive power from different sources. All types of wiring are carried out hidden. In exceptional cases, it is allowed to lay cables in metal pipes indoors on reinforced concrete or concrete building structures.

17. Fire detectors must be included in independent loops in order to ensure their round-the-clock operation.

18. In all types of cash registers, lighting, sockets and other power outlets are de-energized in order to prevent criminals from using electric drills, angle grinders, etc. to break into metal storage facilities. facilities. The power supply to the cash register is turned on at the beginning of the working day only from the private security console, guard post, office of the head of the economic agency and other premises isolated from the cash register.

Ministry of Internal Affairs

Russian Federation

Appendix No. 3

to the Procedure for conducting cash transactions

In Russian federation

UNIFIED REQUIREMENTS

ON TECHNICAL STRENGTH AND EQUIPMENT OF SIGNALING PREMISES OF CASH ENTERPRISES

I. GENERAL PROVISIONS

Establish the procedure and methods for equipping objects of various forms of ownership with mechanical protection and security alarms in order to counter criminal attacks on them.

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

be isolated from other service and utility rooms;

located on intermediate floors of multi-story 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 solid walls, solid floor and ceiling ceilings, reliable internal walls and partitions; closes 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, without fail, firmly attached to the building structures of the floor and wall with steel pipes;

Have a working fire extinguisher.

4. Preparation and execution of work on equipping facilities with security alarms must be carried out in accordance with:

RD 78.143-92 "Managing normative document. Security alarm systems and complexes. Elements of technical strengthening of objects. Design standards";

standards and standard materials for design;

technological maps and instructions for installation of security alarm systems and devices;

RD 78.145-93 "Guide document. Security, fire and security-fire alarm systems and complexes." Rules for production and acceptance of work";

technical documentation for products;

requirements of PUE, SNiP 2.04.09-84 and SNiP 3.05.06-85.

II. REQUIREMENTS FOR TECHNICAL STRENGTHENESS OF THE PREMISES OF CARD ASSIGNMENTS OF ENTERPRISES

1. Walls, ceilings, partitions:

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 with a 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 must be reinforced on the inside over the entire area with metal bars 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 the proximity of premises intended for storing material assets with premises of other organizations (boiler rooms, boiler rooms, technical basements, entrances of residential buildings, abandoned buildings and

etc.) walls, ceilings, floors and partitions on the inside must be strengthened over 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, GOST, GOST

and be so strong as to provide sufficient resistance to human physical impact, as well as when trying to open them with simple tools, for example: a crowbar, an axe, a hammer, a chisel or a screwdriver.

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 with lattice metal doors or sliding metal bars, padlocked with lugs.

The lugs for padlocks must be made of a metal strip with a cross-section of 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 frame 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. The external 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 window dimensions exceed those indicated above, then the outside should be reinforced with a metal grille of the “rising sun” type. The requirements for the door and its frame are similar to those for doors covered with sheet steel, with padlock escutcheons 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 with cement mortar or welded to metal structures.

If this is not possible, the grille is framed with an angle of 75 x 75 x 6 mm and welded around the perimeter to steel anchors with a diameter of at least 12 mm and a length of at least 120 mm firmly embedded in the wall 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 mm on the protected surfaces. The minimum number of anchors must be at least two on each side.

3.5. Depending on the design of window frames used, grilles 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. A fairly effective way to protect window openings is to install protective shields and shutters on them, which can be installed both on the inside and outside of the window.

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.

4. Ventilation shafts, ducts and chimneys:

75 x 75 x 6 mm and reinforcement with a diameter of at least 16 mm and with a cell of no more than 150 x 150 mm.

The grilles in ventilation ducts on the side of the protected premises must be no more than 100 mm from the inner surface of the wall (ceiling).

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.

5. Locking devices:

5.1. The following are used as locking devices installed on doors, windows, hatches, etc.: non-self-latching mortise locks, overhead locks, padlocks (barn, control) locks, internal hooks, latches, bolts, latches, etc.

5.2. To lock the entrance doors to the cash register premises, 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.

5.5. Padlocks should be used mainly for additional locking of doors, grilles, and 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, at the places where they are installed on the locked structures, there are protective covers, plates and other devices that prevent the possibility of rolling and sawing lugs and shackles of locks.

5.6. The part of the mortise lock cylinder protruding beyond the door leaf from 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 fastening safety linings, sockets, and 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.

5.9. 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.

5.13. Door hooks must be made of metal rod with a diameter of at least 12 mm.

6. Door hinges:

6.1. Door hinges must be strong and made of steel. Fastening must be done using screws.

6.2. When opening doors “outward,” end hooks must be installed on the door hinges to prevent entry into the room in the event of the hinges being torn off or mechanically damaged.

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.

III. REQUIREMENTS FOR EQUIPING CASH PREMISES WITH SECURITY AND FIRE ALARMS

1. One of the main factors determining the level of security reliability of the cash register premises of an enterprise equipped with technical means is the structure of the security alarm system, which is determined by the required number of security lines, protected zones and alarm loops in each line.

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

2.1. The first line of security is blocked by:

doorways - for “opening” and “breaking”;

glazed structures of the room - against “opening” and destruction of glass;

non-permanent walls, ceilings, partitions and communications entry points - for a “break”;

main walls, ventilation ducts, chimneys - for destruction and impact.

3. It is recommended to block building structures for “opening” using SMK type detectors (doors, glazed structures).

4. To block glazed structures from glass destruction, foil, “Window-1” type detectors or similar are used.

5. To block barred window openings, the painted grill bars are wrapped with HBM wire or a similar diameter of 0.18 - 0.25 mm, after which the wire and grill are painted again.

6. Blocking doors, non-permanent walls (partitions) for a “break”

made with HVM wire or a similar diameter of 0.18 - 0.25 mm. The wire should be laid, if possible, in a hidden way in grooves. The depth and width of the groove must be at least twice the diameter of the wire.

7. When simultaneously blocking doors for “breaking” and “opening”

8. In cases where there is a need to block the main walls and ceilings of a room, it is recommended to use a “Gran” type detector.

9. In the absence of mechanical protection of the elements of the perimeter of the room or its insufficiency, it is advisable to use optical-electronic detectors such as “Foton-2”, “Foton-5”, which form a detection zone in the form of a vertical barrier and control the area along the wall, window opening, ceiling inside the room . This method of perimeter blocking provides fairly high security reliability at relatively low installation costs.

11. It is recommended to send alarm signals from all security lines to separate numbers of the central monitoring console (CMS) through the duty personnel or security post, where control and control devices (PKP) of the "Signal" type, OTTS, etc. should be installed.

11.1. It is allowed to install an alarm output to a watchman, home worker or other person who has entered into a written agreement on the protection of the cash register.

The duty stations of all these persons must be provided with means of radio or telephone communication with city and regional internal affairs agencies.

12. Terminal covers of control panels, detectors, other security alarm equipment installed on site and junction boxes are sealed

(sealed) by an electrician of the OPS or by engineering and technical workers, indicating the name and date in the technical documentation for this object.

14. The power supply for each of the security lines must be provided from an independent source, and it is necessary to provide backup (autonomous) power for each of the security lines.

15. The security and fire alarm system must comply with the requirements of the current SNiP "Fire Automation of Buildings and Structures" and the departmental list of facilities to be equipped with fire alarms, and must be in working condition at all times.

17. Fire detectors must be included in independent loops in order to ensure their round-the-clock operation.

18. In all types of cash registers, lighting, sockets and other power outlets are de-energized in order to prevent criminals from using electric drills, angle grinders, etc. to break into metal storage facilities. The power supply to the cash register is turned on at the beginning of the working day only from the private security console, guard post, office of the head of the economic agency and other premises isolated from the cash register.

Ministry of Internal Affairs

Russian Federation

New requirements for cash register equipment

What equipment should be in the room for a cashier to work?

We study the regulatory framework

Let's put it all together and classify it

What are not inseparable improvements?

How do inseparable improvements occur?

Studying the lease agreement

Accounting for inseparable improvements

Tax accounting of inseparable improvements

Documenting

Individual entrepreneur is obliged to keep a cash register

The cash balance limit is now set by the enterprise itself

Formula for calculating the cash balance limit

The rules for processing cash transactions have changed

Requirements for the arrangement of cash register premises have been simplified

With changes and additions from:

Related materials: