How to calculate the limit of cash ?

How to calculate the limit of cash ?

Individual entrepreneurs and organizations from 01.01.2012 independently establish the rest of the cash register.Since then, the credit institutions inform about limit cash balance is not required.The enterprises issued an order or instruction to limit the cash balance, pre-calculated by one of the formulas in Appendix Bank of Russia of 12.10.2011 number 373-P.How to calculate the cash limit - the maximum amount of cash that can be left at the box office of the enterprise at the end of the working day?

calculation cash limit

In the first formula, the calculation is made, and IP companies that have revenues of the sold goods, services, works.This revenue shall in cash the company every day or every two days.The newly opened companies in the calculation of cash balance limit may indicate the expected revenue inflow of cash to the cashier of the company.L = V / P x Nc, where:

  • L - limiting daily balance of cash on hand;
  • V - the amount of cash income during working days of the month;
  • P - calculation period of receipt of all cash.When calculating the limit of cash for the first formula may also be included in the calculation of the time the largest revenue, but this period shall not be more than 92 working days.The calculation period is set to 01.01.12, the organization itself;
  • Nc - number of days between the date of cash in the bank of days, there should be no more than 7 working days.

If the organization operates five days a week, then the calculation of cash limit Nc - considered to be 5 days, if the organization operates 6 days a week, Nc - 6 days.If organizations representing trade or production services are located in communities where there are no banks, then Nc is equal to 14 days.Example of calculation for commercial enterprise

Shop "Nera" the seven-day operating mode, daily takes the cashier cash proceeds.In October 2012, it received 900 thousand rubles, in November 950 000 rubles, in December 1300 00 rubles.Settlement period - December 2012 (31 working days).Revenue shall every two days.Limit cash balance shop "Nera" is defined as follows: 1 300 000 rubles./ 31den x 2 days, and it is equal to 84 000 rubles.How to calculate the cash balance limit, when the company, the company does not accept cash?In this case, the cash limit is determined from the estimated or actual cash expenditures of the organization.L = R / P x Nn, where:

  • L - Limit cash cash money enterprise;
  • R - cash except for the amounts of which will be paid wages, stipends, other social benefits;
  • P - the period for which takes into account the entire amount of cash, but this period shall not be more than 92 working days;
  • Nn - the time between the day of receipt in the bank for cash the check of cash, but it should not be more than 7 working days.

Example for production enterprise

Employees "Our Brand" industrial enterprises operate five days a week.In October 2012, have been paid in cash costs in the amount of 90 000 rubles, in November - 85 000 rubles, in December - 90 000 rubles.At the bank cash the organization receives every 5 days.Limiting the remainder of cash on hand of the Company in this case is calculated as follows: 90 000 rubles./ 21 day x 5 days = 22 000 rubles.The company must adhere to the following order in the cash documents:

  • determine the balance limit cash on certain formulas,
  • fix the cash limit at the disposal or order,
  • -limit cash stored in banks,
  • not lead to above-limit amounts on hand organizationexcept for those days when the salary is paid, or a variety of benefits, holidays or weekends.

The question is how to calculate the cash limit, the organization is solved once in a calendar year.However, in case of need, a cash balance limit can be adjusted (Letter CBR from 15.02.12, the № 36-3 / 25) as many times as it takes.