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(BSO) is a document that confirms receipt of payment cash. In fact, the BSO replaces a cash receipt.

In the case of providing services to the public, on forms strict reporting issued: travel documents, coupons, receipts, tickets, vouchers, subscriptions and other documents.

In our today's publication we will talk about how strict reporting forms are kept track of. And at the bottom of the page there is a book of strict reporting forms that can be downloaded.

Details and features of strict reporting forms

Mandatory details of strict reporting forms are:

• name of the document (indicating the six-digit number and series);
• name of the organization (indicating the organizational and legal form);
• last name, first name, patronymic - for an individual entrepreneur;
• location of the permanent executive body of the legal entity;
• type and cost of service (in monetary terms);
• payment amount;
• date of document preparation (cash settlement);
• last name, first name, patronymic and position of the person performing the transaction with his signature (seal);
• other details (at the individual entrepreneur’s request).

BSO can be manufactured in two ways:

1. Typographical.
2. Using an automated system.

The BSO typographical document must contain information about the manufacturer: abbreviated name, location, tax identification number, order number, circulation and year of execution.

Each strict reporting form produced by printing is marked with the series and number of the document.

Accounting for strict reporting forms

An individual entrepreneur (or the head of an organization) enters into a liability agreement with an employee who will be responsible for receiving, storing, recording and issuing document forms and accepting cash from the public.

Received document forms must be accepted by the responsible employee in the presence of a commission formed by the individual entrepreneur (head of the organization).

The compliance of the quantity, numbers and series of forms with the data specified in the accompanying documents is subject to verification.

After this, an acceptance certificate is drawn up. It is approved by the individual entrepreneur (the head of the organization) and is the basis for accepting documents for registration.
Information about the received BSO forms should be entered into a special “Registration Book of Strict Reporting Forms.”

Please note that there is no unified BSO accounting book and therefore the individual entrepreneur (organization) draws up a register of strict reporting forms at its own discretion.

All pages of the accounting book of strict reporting forms must be laced and numbered.

The employee responsible for maintaining the book, as well as the accountant and the head of the organization, put their signature on the document (and a seal, if available).

The ledger for strict reporting forms reflects all movements of the forms:

• admission;
• disposal;
• write-off

The above procedure for accounting for BSO is relevant for strict reporting forms printed in a typographical way. If the BSO was prepared using an automated system by the organization itself (IP), then there is no need to keep a log of strict reporting forms. The system itself records and takes into account everything.

Accounting for strict reporting forms

In accounting, BSO are accepted into the off-balance sheet account - 006 (accounted for as a debit). As strict reporting forms are issued to the population, they are written off from loan 006.

In accounting, the costs of manufacturing BSO are reflected as follows:

1. If the forms were printed using a printing method, then the costs are written off using the posting D20 (44) K60. BSO cost in in this case is an expense.
2. If the forms were printed using an automated organizational system, then the posting of writing off costs for BSO is similar to posting the forms using a printing method. The costs include paper, the cost of ink (for cash register machines) and depreciation.

Maintaining a book (journal) of strict reporting forms

As mentioned earlier, if strict reporting forms were printed, then maintaining a BSO accounting book is mandatory.

An individual entrepreneur or an organization, in accordance with current legislation, has the right to independently develop a model of the BSO accounting book that is convenient for itself. The magazine needs to be stitched and don’t forget to number it. The responsible employee, manager and accountant of the organization sign the document and seal it.

Accounting in the BSO book is carried out by name, series and form number. The date of receipt of the forms (their quantity and details) is also indicated.

The regulations for maintaining a book (journal) for recording strict reporting forms are fixed at the local level by issuing an appropriate act (indicating the person responsible for maintaining the journal).

The manager and employee sign a liability agreement. The individual entrepreneur (manager) undertakes to create conditions for the safety of the SSO.

BSO issued using automated systems do not require maintaining an accounting book. Access to the system should be limited. In this case, each form must have a series and number.

BSO inventory

The BSO audit is carried out during the inventory period of cash in the cash register. The availability of strict reporting forms is checked for each storage location, taking into account the starting and ending numbers of the BSO (in accordance with Order of the Ministry of Finance dated June 13, 1995 No. 49, as amended on November 8, 2010 “On approval methodological instructions on inventory of property and financial obligations").

For inventory use form INV-16: “Inventory list securities and forms of strict reporting documents”, approved by State Statistics Committee Resolution No. 88 dated August 18, 1998, as last amended as of May 3, 2010 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.”

Before starting the BSO inventory, a receipt is taken from the financially responsible persons (it is included in the header part of the inventory list).

The inventory is compiled in two copies.

BSO storage

A specially equipped room is allocated for storing strict reporting forms. The BSO storage location is sealed (sealed) at the end of the working day.

It is best to store BSO in safes or in special rooms - this will avoid their theft or damage.

Each form must have a copy that is kept for five years.

The originals of strict reporting forms are also stored for at least five years.

Storage of BSO using automated systems

When registering BSO using an automated system, there is no need for all of the above operations when storing ordinary BSO. The automated BSO system must meet the criteria of clause 11. Decree of the Government of the Russian Federation No. 359 of 05/06/2008 ( latest edition dated 04/15/2014).

These criteria include:

• the ability to protect the system from unauthorized access;
• the ability to identify and record transactions with BSO for 5 years;
• the ability to save data on BSO in the speaker’s memory.

However, BSOs printed using an automated system, but damaged, should, by analogy with printing BSOs, be stored in the organization’s safe.

Destruction of the BSO

After the five-year storage period for strict reporting forms has expired, they should be destroyed. The act of destruction of BSO is the basis for their destruction. It is compiled by a special commission, which acts on the basis of an order from an individual entrepreneur (head of an organization).

Strict reporting forms are destroyed in the presence of all members of the commission.

Relevance of BSO in 2019

Until July 1, 2019 registration of the BSO will remain in the same order as described in this article. From July 1, 2019, strict reporting forms will need to be prepared in the same way as cash receipts. The details of the cash receipt and the CO form will be identical.

The next change for the design of BSO is the ban on the use of printed forms. From July 1, the BSO will need to be generated through an automatic system and with data transferred through an operator to the Federal Tax Service. Those. There will be no differences between a cash receipt and a BSO from July 1, 2019.

In this regard, it will be relevant to resolve the issue of choosing between online cash register and online BSO. In our opinion, it would be preferable to opt for cash registers, since it is likely that the next change regarding cash payments may be a ban on the use of BSO. Moreover, at present, the production of devices for registering BSO and transferring BSO data to the Federal Tax Service has not been established, i.e. It is not possible to buy such a device in the near future.

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In some cases, individual entrepreneurs, as well as organizations, are allowed not to use cash registers. But in this case, the use of BSO is strictly necessary.

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These documents have the format established by law. There are certain rules for their use and application. There are many most different features, nuances and difficulties of compilation.

It is very important to remember the need to maintain special accounting documentation. It is presented as a magazine with a large number tables, they reflect information about strict reporting forms, the most detailed information.

Basic Aspects

Individual entrepreneurs and various organizations in some cases have the right not to use cash registers and not to issue cash receipts. Full list situations where this is possible is reflected directly in legislative acts.

It is important to familiarize yourself with them in advance. This will make it possible to avoid difficulties of all kinds associated with the preparation and generation of documentation.

The most significant nuance is the need to keep records of all BSOs that are issued to the population. Because this kind documents can be generated and used only in the case of cash payments with individuals.

BSO cannot be used when making payments between individual entrepreneurs and legal entities. You will need to consider the difficulties, as well as become familiar with the procedure for filling out the book in advance.

The most significant questions:

• definitions;
• purpose of the document;
• legal regulation.

Definitions

Today all the activities in mandatory must be carried out in accordance with current legislation. But to interpret them correctly, it will be necessary to have an idea of ​​the terms used.

The list of basic concepts on at the moment includes the following:

• payment terminal;
• fiscal regime;
• fiscal memory;
• strict reporting form;
• accounting book (forms);
• cash.

The abbreviation KKM means cash register machines. These devices are used by both individual entrepreneurs and legal entities. Serve for generating cash receipts. It is them that the BSO replaces.

Cash register machines must be registered in a special register. All the nuances of using this equipment are established by law.

Payment terminal	Cash acceptance device. Refers to KKM. Just like other machines of this type, it prints receipts and can work without an operator. Accepting cash from the public does not require the presence of an individual. Registration must be carried out accordingly
Fiscal regime	Operation of the device with fiscal memory enabled. This ensures that all required data is captured
Fiscal memory	A special electronic memory that stores data on all completed financial transactions. Its main feature is the lack of possibility of interference in its work. Gaining access to this memory is only possible with a special service code. It is established at the time of registration with the tax office
BSO	It is a special document, a strict reporting form. It has the form established by current legislation. These documents must comply with the filling recommendations. Contains a list of data on the completed cash settlement transaction. There is an extensive list of the most different nuances related to of this type documents. First of all, the need to maintain strict records. It is implemented by compiling a special book
Cash book for accounting balances of strict reporting forms	Includes a list of data about each BSO that was issued by the individual entrepreneur, legal entity for a certain period of time. There are certain requirements for the format of this document. The book is checked by regulatory authorities - regional office tax service and others
Cash payments	Purchasing goods, paying for services in cash. It is in the case of carrying out calculations in this way that the BSO is used. For non-cash payments there is no need for BSO. There are many different nuances associated with the reporting procedure. It is important to remember that violation of the basic rules will result in administrative liability. It implies quite serious monetary fines.

Purpose of the document

The document of the type in question simultaneously solves enough large number a variety of tasks.

The book of strict reporting forms serves to achieve the following purposes:

The use of this book not only simplifies the inspection by regulatory authorities, but also makes the work of an individual entrepreneur or commercial enterprise more organized.

A special journal allows you to check the accuracy of data in various accounting/tax reporting documents.

This makes it possible to avoid a large number of difficulties and questions from the tax service.

Legal regulation

The book of registration of strict reporting forms, form 0504045, an example of filling out which can be found on the Internet without much difficulty, has been installed

This document is fundamental. It includes special applications regulating various shapes reporting documents:

It is necessary not to forget about the many different nuances associated with regulatory documents of this type.

For individual entrepreneurs and enterprises conducting commercial activities, there are no standards regarding.

That is why it is necessary to focus on the above order, which applies to government agencies various types, off-budget funds.

The procedure for creating a BSO accounting log

The algorithm for compiling the BSO accounting log, despite the standard not established at the state level, must comply with some recommendations.

If possible, the following points should be examined:

• data;
• how it is compiled;
• sample filling;
• nuances for entrepreneurs who conduct their activities without entering into a contract.

Required data

At the moment, the form of this document indicated in regulatory documents is not available. But at the same time, it is necessary to reflect some specific data in a special book.

The list of such information includes:

The data indicated above is the “header” of this document. The next step will be to compile a list, it will include the following data:

• time of formation of the BSO;
• from whom the cash was credited, the purpose of the transfer;
• grounds (full name, its individual number and date of compilation);

At the bottom of the table there must be a “Total” column. It reflects the data in the following columns (total):

How a document is compiled

There are no specific rules for individual entrepreneurs regarding the preparation of these documents. But at the same time, it is necessary to remember that a special local act must be formed directly at the enterprise itself.

It is published by the head of the enterprise. It must be remembered that the act itself has certain rules of formation. The order that establishes a certain form of the accounting book must indicate the responsible person.

It performs the following functions:

• is responsible for the safety of the BSO accounting book;
• Responsible for maintaining a ledger of strict reporting forms.

An essential feature that is directly related to the person in charge is the preparation of a special document.

All entries in the BSO accounting book must be made by the responsible person. There are simply no alternatives provided.

The book itself must necessarily contain data on the issuance/return/receipt/write-off of all forms of primary reporting documents. BSO counterfoils must be attached to the register.

In addition to these, you must also attach:

• incorrectly completed forms of strict reporting documents;
• documents not issued for any reason.

Sample filling

You can avoid all sorts of difficulties when filling out strict reporting forms by familiarizing yourself with the correctly drawn up document. A sample form can be easily found on the Internet.

It is only important to use well-proven resources as a source. This is especially true for the situation with the formation of a special act on the basis of which the book is compiled.

Nuances for individual entrepreneurs without employees

Drawing up a book of strict reporting forms involves a large number of different nuances. They especially need to pay attention if an individual entrepreneur operates without employees.

The most significant nuances in this case include the following:

• the entrepreneur himself acts as the person responsible for maintaining the book;
• the document is also approved by the individual entrepreneur independently;
• storage must be for at least 5 years;
• allowed only after 1 month - from the date of inventory;
• unused forms can be stored for any time - there are simply no deadlines for this case;
• Write-off of forms is carried out in a standard way.

All cash transactions of organizations must be carried out through cash register equipment. Strict reporting forms (SSR) are required for those institutions that accept cash directly, without using cash registers (Article 2 54-FZ of May 22, 2003). Budgetary institutions are no exception in this matter. All cash movements made without the use of cash registers are necessarily reflected in a special book - a journal of strict reporting forms, a sample of which we will consider step by step.

When to use BSO

They apply in the following cases:

• food services in educational institutions;
• retail sale of periodicals and related products in kiosks;
• sale of travel tickets;
• sale of securities;
• provision of various services to the population, etc.

Where can I get the BSO accounting journal form?

The current legislation does not provide for a unified journal format, so organizations have the opportunity to independently compile such a register. However budgetary institutions It is recommended to use the unified form 0504045, in which the structural and content parts have been worked out, clearly reflecting the movement of strict reporting forms (Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015). The unified journal of strict reporting forms can be downloaded for free on our website.

Form according to OKUD form 0504045

How to fill out

It is necessary to follow certain rules that are established at the legislative level:

1. Each sheet of the book must be stitched and numbered in order.
2. All sections are signed by the head and chief accountant of the institution.
3. When filling out, indicate not only the name of the BSO, but also its series and number.

Step 1. First of all, fill out the title page or header of the document. Here you must indicate the name of the register - the journal of strict reporting forms, as well as the reporting period. Next, enter the full (short) name of the institution, the necessary details and structural unit, responsible for maintaining the book.

Step 2. After registration title page The tabular part is filled in. The following information must be entered into the table:

• date of receipt or issue of BSO;
• name of the counterparty;
• document details - grounds for issuing the form;
• quantity, series and number of BSO by receipt;
• quantity, series and number of BSO for consumption;
• quantity, series and number of sheets remaining in the institution;
• total values ​​for income, expenses and balance.

Inaccuracies, corrections and distortions of information when filling out the book are not allowed. If the responsible employee made a mistake, corrections are made as follows: the incorrect information is crossed out, then the correct data and the phrase “Believe the corrected information” are indicated, the responsible person’s signature, stamp and date are affixed.

Step 3. The completed BSO accounting log (you can download a sample for free at the end of the article) is numbered and stitched, certified by the manager’s signature and seal (if used in the organization).

Who keeps the ledger

Accounting registers are filled out both in paper form and electronically, using specialized accounting programs. The responsible employee of the accounting department maintains the BSO accounting log, a sample of which we are considering. He is appointed by order by the head of the organization. The order also needs to determine the place and period of storage of the form.

How long to store

The journal is valid for the reporting or tax period. During the entire period of use, the book is stored in the accounting department. After completing the use of the register, it must be transferred to the archive and stored for a period determined by the order and local regulations, but not less than 5 years.

Sample of filling out the BSO accounting book

If an organization or individual entrepreneur provides services to the population, in this case they may not apply until July 1, 2019, and in return for this, strict reporting forms are issued for cash payments. And since BSO are forms with numbers, it is therefore necessary to organize the accounting of such forms.

Why is it necessary to keep records of strict BSO reporting forms?

Fines for violations of strict BSO reporting forms

If the book of records of strict reporting forms is not maintained at all or is maintained with violations, then when checking the company or individual entrepreneur may face both tax and administrative liability for violating the accounting procedure and storage periods for strict reporting forms (Article 2.1 of the Code of the Russian Federation on Administrative Offenses).

The tax office may apply Tax Code RF “Gross violation of the rules for accounting for income and expenses and objects of taxation.” The fine under this article ranges from 10,000 to 30,000 rubles.

In addition, upon the recommendation of the tax inspectorate, the court may impose administrative liability in the form of a fine in the amount of 2,000 to 3,000 rubles on the employee of the company responsible for storing documents, or on the head of the company or individual entrepreneur. – for failure to comply with the procedure and terms for storing documents ().

Receipt of BSO

Strict reporting forms are printed or generated using automated systems (approved by Government Decree No. 359 dated 05/06/2008).

Forms produced by printing must be recorded by name, series and numbers in the document form accounting book. The form of such a book for commercial organizations has not been approved. Therefore, the organization needs to develop it independently. You can take the following as a basis for developing your own document form:

• book form for recording documents of strict reporting OKUD 0504819;
• form of the book of accounting of strict reporting forms OKUD 0504045.

The sheets of the book of accounting forms must be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.

Note: Clause 13 of the Regulations approved by Government Decree No. 359 dated 06.05.2008, and letter of the Ministry of Finance dated 08.31.2010 No. 03-01-15/7-198.

Accounting for forms produced using automated systems is carried out automatically using software, which allows you to obtain information about issued strict reporting forms. In this regard, when generating strict reporting forms in an automated way, the organization must comply with the following requirements:

• the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least five years;
• When filling out and issuing a document form, the automated system stores the unique number and series of its form.

Note: Clause 11 of Regulation No. 359.

Receive the BSO on the same day with an acceptance certificate. It can be compiled, for example, according to the form approved by the GMEC protocol dated June 29, 2001 No. 4/63-2001. The act must be approved by the head of the organization and signed by members of the commission for the acceptance of strict reporting forms. The composition of the BSO acceptance committee is fixed by order of the head of the organization.

Note: Clause 15 of the Regulations

Storage and destruction of BSO

The head of the organization must, by order, appoint someone responsible for the storage and issuance of strict reporting forms. An agreement on full financial responsibility must be concluded with this employee and conditions must be created for him to store SSO. Strict reporting forms must be stored in metal cabinets, safes or specially equipped rooms, which are sealed or sealed daily.

Note: Clauses 14 and 16 of the Regulations approved by Government Decree No. 359 dated 05/06/2008.

Keep copies of used strict reporting forms (stubs) confirming the amounts of cash received, packed in sealed bags, for at least five years. At the end of this period, but always after a month has passed from the date of the last inventory, destroy copies of the used forms on the basis of the act. It is compiled by a commission, which is appointed by the head of the organization by order. Destruction, depending on the number of documents, can be carried out in several ways:

ADDITIONAL LINKS on the topic

1. 
   When providing services to the public, an individual entrepreneur on UTII is required to issue a BSO or a cash receipt. Rules for issuing documents that can be issued instead of a cash receipt

The presence of a book (or, as it is sometimes called, a journal) for recording strict reporting forms is necessary for those enterprises that accept financial funds from clients without using cash register equipment. This document is a kind of accounting register that is in circulation both in government institutions, and at enterprises of the commercial sector.

FILES

Who has the right to work without using a cash register?

The legislation limits the range of organizations that have the right to operate without the use of cash register equipment, but it is still quite wide. In particular, the following can carry out activities without using a cash register:

• individual entrepreneurs,
• enterprises providing services to the population
• companies organizing meals in schools, trading in kiosks, accepting glass containers, selling non-food products at markets, exhibitions, fairs, etc.

If an organization has exercised the right to work without cash register equipment, it must use strict reporting forms.

What are forms and what are they for?

Strict reporting forms mean receipts that certify the fact of acceptance of funds from individuals. Each form always has two copies:

• one after filling is given to the client,
• the second remains in the organization.

The forms are relevant only for cash payments; for non-cash transfers, the use of such forms is impossible, as in relations between legal entities.

At their core, forms are an alternative to a cash receipt. In this case, the use of forms is most interesting small companies, since they allow you to save money spent on the purchase and maintenance of cash register equipment.

Forms are usually purchased in specialized stores, developed by organizations independently, or printed in printing houses in certain editions. All forms are included in the circulation in a certain chronology, numbered and registered in the accounting book.

What to put in the book

This document contains all information regarding the forms, including their receipt (purchased or printed) and consumption (used for their intended purpose or damaged, unreliable, written off).

Representatives of some organizations mistakenly believe that information on the receipt and expenditure of funds, including specific amounts, must be entered into the form book. This is wrong.

This includes only data on the movement of forms (receipt at the printing house, registration of printed internal templates, issuance to financially responsible employees, etc.) and their quantity.

And everything related to the money received from their use is entered into another document - a book of income and expenses.

How often should the book be changed?

Typically, a book of strict reporting forms has a limited validity period - for example, it can be used for a year or a certain tax period.

The validity period is set individually by the director of the enterprise.

After the current workbook is closed, a new document is created.

What happens if you don't have a book?

If a company uses strict reporting forms, then it must also keep a book of their records. The absence of this document in the event of an inspection by tax inspectors can lead to large penalties against the enterprise and officials– director and chief accountant.

Drawing up an accounting book

There is currently no single, mandatory form of book of accounting for strict reporting forms. Organizations have the right to develop it independently or use a unified template previously recommended for use (form 0504045). The second option is good because you don’t need to rack your brains over the structure and content of the book - all the necessary data is already included in it.

Filling out the accounting book and strict reporting forms

1. The following are included in the document in order:
   • book opening and closing date (at the right time),
   • name of the organization,
   • its code by
   • name of the form (receipt, sales receipt, etc.),
   • conditional price per unit in rubles,
   • account number through which the funds are transferred,
   • form code.
2. Next comes the main part, which contains a table of several columns and rows. It includes:
   • date of data entry,
   • from whom the forms were received or to whom they were issued (name of the organization or full name of the individual),
   • the name of the document that served as the basis for their acceptance or issuance.
3. Then there are the columns “receipt” and “expense” - information about the forms received by the organization, spent and written off is entered here, and the balance is entered at the end.
4. Also, the person who handed over the forms or received them in their hands must put their signature in the book.

Book design

The form book usually contains a large number of sheets. They need to be fastened with a stapler or strong strong thread and numbered so that it turns out to be a magazine or brochure.

It is necessary to certify a document using a seal or stamp only if the use of stamp products is stipulated in the local regulations of the company.

Are errors and corrections acceptable?

When entering information about forms into the accounting book, it is not recommended to make mistakes or corrections, and even more so, you should not enter knowingly false or unreliable information into the form.

If any inaccuracies were made when filling out the book, they should be carefully crossed out, corrected data should be entered, the phrase “believe the corrected” should be written, the organization’s seal, the date and signature of the employee responsible for maintaining the book should be affixed.

How and for how long to store a document

During the validity period, the book must be at hand by a specialist in the accounting department. After the last entry is made, it must be retained for at least five years or the period established by internal regulations. regulations company (but not less than the legally established period).