When carrying out business activities, the heads of enterprises must annually agree with the servicing bank on the limit of the cash balance. To do this, it is necessary to calculate it, and draw up the final result in a special form, which is approved by the Central Bank of Russia.
First of all, contact your servicing bank. This should be done at the beginning of the year, or better at the end of December. Take the form from the operator to fill out the calculation for setting the limit. You can also download the form # 0408020 on the Internet. Remember that the calculation is filled in in duplicate, one of which remains with you, and the second - at the servicing bank.
Start filling out the form by indicating the name of the organization and current account. You can see this information in the agreement concluded with the bank branch.
Indicate the amount of cash proceeds in cash for the last three months. Here, include all cash receipts, for example, payments from buyers, loans and others - you can see all this on account 50.
Indicate the average daily revenue on the line below. To do this, divide the above calculated amount by the number of working days in the period. And to get the average hourly rate, divide the revenue for three months by the number of hours during that time.
Now enter your average daily consumption. This includes all amounts paid, excluding employee salaries and social contributions.
Calculate your average daily income. To do this, divide the above-calculated expense amount by the number of working days in this period.
In the line below, indicate the due date for the proceeds. Enter the opening hours of the company and the time of delivery of funds. When calculating, take into account the distance of the organization's cash desk from the bank.
Enter the requested limit amount. Do not set it too high, as the bank may refuse to grant the limit.
Next, check the boxes in front of the items where you want to spend the proceeds, for example, salaries, travel expenses. Sign the form with your supervisor and chief accountant. Put on the blue stamp of the organization. The field below must be filled in by the employees of the servicing bank.