Finishing work on the cash register machine. How to work with a cash register - types and structure, operating instructions and areas of application Working with a cash register, preparing cash registers

Let's consider the new clarifications of the Federal Tax Service on the use of cash registers. Let's determine which standards are relevant and what information they contain.

There are some features that are important to consider when using cash register equipment.

Definitions

Cash register machines (CCM) are used to register the purchase of goods and print cash receipts.

KKM is a tool for government agencies to control the circulation of cash, so that the company’s revenue is fully and timely recorded.

Owners use this technique to make keeping records of goods more simplified, as well as monitoring sellers. Modern devices consist of:

• display;
• keyboards;
• a printing device with which you can print a receipt on special paper tapes.

Cash registers are used to make payments for goods sold and services provided. The task of the cash register is to record transactions on paper.

The following cash registers are distinguished:

Cash registers are classified into:

Autonomous	Which have an expanded arsenal of functionality in the case of connecting an input/output device, which is controlled by the device using a hosted program. This also includes a portable type of cash register, which can work without a constant source of power supply
Passive	They are represented by machines that operate in computer cash register systems, but cannot control the operation of such systems. This type of device can be used as a stand-alone
Active	Such machines can function in computer cash register systems and at the same time control them. This includes a POS terminal. It has a fiscal type of memory, works like a PC when inputting and outputting, storing and processing data. An active system machine can be used as a passive or standalone machine
Fiscal registrars	Can work as part of computer cash systems, receiving information through communication channels
NIM	It is not characterized by the presence of fiscal memory and ECLZ. Can be autonomous. They do not need to be registered with the tax authority. Used for
ASPD	Operates exclusively as part of computer cash register systems

Functions performed

Let's list the main functions:

• Provides printing of receipts and control tapes.
• Providing printing of time and dates, cliches.
• Accounting is carried out of revenue by cashier, section, amount and quantity, cash and non-cash payments. Discounts and goods sold for a bank check are reflected.
• Records of returned goods are maintained.
• There are functionality of calculators.
• Connection is made to ESM and electronic scales, printer, scanner.
• It is possible to read barcodes from the label.
• Information about the total amounts is accumulated in the control memory. Access to data by tax inspectors remains possible.

Current regulatory framework

When using cash registers, they rely on the following regulatory documents of the Russian Federation:

Features of working on cash registers

Let's determine what points you should pay attention to when organizing work on a cash register.

Operating rules

Those employees who have studied the rules for using such equipment can work on cash registers. A contract on material liability must be drawn up with such persons.

The cashier must become familiar with the structure of cash register equipment and the procedure for its use. At KKM you need to have passports of a regulated type. It will contain data on the commissioning of the machine and repairs.

The following markings are required on the sides of the device:

• with the trademark of the manufacturing company;
• with the device name;
• with the symbol of the device;
• with serial number;
• data on power consumption, supply voltage;
• the year the machine was manufactured;
• with a state certification mark.

The serial numbers on the identification plates are reflected in all documentation. If the cash register is transferred to workshops for repair, it is worth compiling a document that reflects the readings of the cash meter before and after the repair.

Before starting to work on a cash register, cashier-operators receive a cash register after signing. A floppy disk, a key to the cash drawer, loose change and banknotes are issued to make payments to customers.

Necessarily:

1. It is checked whether there is a receipt and control tape.
2. The casing of the device is wiped.
3. The machine is connected to the electrical network.

Any maintenance work is carried out exclusively by specialized companies. Mechanics who perform repair work must obtain a certificate allowing them to carry out this type of activity.

Instructions for cashier-operator

Current documents:

1. etc.

A cashier can be a person who is over 18 years old and has a professional education or has undergone special training according to approved programs.

A person who:

• was previously prosecuted for an intentional crime, and if such a conviction was not withdrawn or expunged;
• has a chronic or mental illness;
• is a violator of public order;
• abuses alcohol or uses drugs.

The cashier is appointed by the company management in accordance with the requirements of labor legislation. Such a person is subordinate to the manager of the trading floors or director.

If the company has few employees and no cashier, his duties can be performed by the chief accountant or other specialist based on the order of management.

The working hours of cashiers are established in accordance with the labor regulations that apply to the company. If the cashier is temporarily absent, his duties can be performed by the person appointed.

To ensure the cashier’s protection from criminal attacks in the workplace, an alarm button is installed.

Basic requirements for cashiers - he must study:

• operating rules;
• cash documentation form;
• the rules in accordance with which funds are accepted and issued;
• nuances of organizing the labor process;
• features of determining the payability of banknotes and coins of the Central Bank;
• features of using a computer;
• instructions for using cash register equipment;
• labor legislation norms;
• internal labor regulations;
• basics of labor protection, sanitary standards.

To complete the work it is necessary:

• patience, attentiveness, politeness when working with clients;
• maintaining a friendly atmosphere, setting a personal example for the buyer regarding behavior;
• ensuring cleanliness and order at the place of work;
• stay at work in business clothes, neatness;
• execution of instructions of the head of trading floors and the director;
• making entries in cash documentation while maintaining chronology (using a ballpoint pen, not pencils) and without corrections;
• error correction;
• a message to the company’s management about the remark of the service center engineer that he is servicing the cash register;
• transmission of all instructions that were issued by service center engineers;
• compliance with the labor regulations that were approved by the company;
• compliance with labor safety instructions.

The cashier's liability occurs in case of violations in accordance with Art. 14.5 Code of Administrative Offences. Responsibility can be material, administrative, disciplinary.

Let's consider the cashier's obligations when working on the machine during a shift:

1. He must provide care for the KKM.
2. Performs operations to enter amounts in accordance with the operating instructions.
3. Ensures work without stopping and does not leave the workplace unless the manager agrees to do so.
4. Takes measures to prevent queues from forming.
5. Prevents and eliminates conflict situations.
6. Monitors the safety of the amounts of money that are in the cash register, cash register.
7. Ensures that the seal and visual inspection equipment are intact.
8. Tracks the depreciation period of the device used.
9. Monitors when the E.K.L.Z. block expires.

Cashiers have the right:

1. Use the stamp and imprint “Redeemed”, “Paid”, “Control”, etc.
2. Receive a printout of the X-reporting of cash registers.
3. Do not allow a service center engineer or a representative of the Federal Tax Service to approach the car if he does not present a regulated certificate.
4. Be present during cash audits.
5. Suggest measures to improve work if they relate to his responsibilities.

If a malfunction or blocking of cash register equipment occurs, the cashier:

• turns off the cash register;
• notifies management about the incident;
• determines the nature of the malfunction and makes attempts to eliminate it;
• checks check impressions if the data is not clearly reflected;
• breaks the seal if it is no longer possible to work due to malfunctions.

There are several prohibitions:

• it is impossible not to issue checks to clients;
• strangers must not be allowed into the cash register;
• handling of banknotes is prohibited;
• you cannot work without receipt tapes;
• work on the cash register if the seal or visual control devices are damaged;
• allow unauthorized persons into the cash register, etc.

More details can be found in the instructions itself, examples of which are abundant on the Internet.

Installing the seal brand

The rules in accordance with which stamp seals are ordered and received, as well as installed, are prescribed in Resolution No. 470,.

A cash register seal stamp is a secure printing product that can be used to identify facts of opening or removal of the machine casing.

Seal stamps are used to prevent violation of the terms of use of cash registers and software products, as a result of which information that accumulates in the fiscal memory of cash register equipment is distorted or destroyed.

The seal is presented in 3 parts, each of which is pasted into accounting coupons, on the cash register and in the KKM passport. The seal stamp contains region codes, registration numbers and the date it was manufactured.

The first part of the stamp seal must include a bar code, registration number and territorial district code. The second part is represented by 4 elements that must be installed:

All elements have a field where the signature of the service company specialist and the date when the stamp-seal was installed are applied. The appropriate KKM font must also be used.

The third part of the RCUR seal brand contains a barcode with control credentials, as well as alphanumeric information.

It is necessary to reflect the application number, seal brand, date of manufacture, and the name of the organization that services the machine. The rules for installing a stamp seal are as follows.

The company that services cash register machines will install a stamp seal when:

• the model is put into operation;
• when the model is re-registered with the tax authority;
• when the next maintenance of the device model is carried out;
• when it is checked whether the model is working properly, for example, whether there is an error in determining the available cash registers;
• after the car has been repaired;
• after replacing fiscal memory drives.

The installation location and the number of elements of the second parts of KKM seal stamps must meet the requirements of the manual for the use of devices of this model.

When cash register equipment is serviced, its serviceability is checked, when it is repaired or fiscal memory drives are changed, a specialist from the service company removes elements of part 2 of the stamp seal.

After the procedure, he installs new elements. A record is made in the passport and registration card about the reasons why the stamp seal was replaced.

If the cash register model is already in use and does not have a cash register passport, an entry will be made in the Call Log of the central service center specialist and registration of work performed (). The 3rd part of the seal mark is also glued here.

If element 2 of part of the seal mark is damaged, users are required to stop using the cash register and inform a representative of the service organization about this. The specialist will check the model and reinstall the stamp seal.

When the contract with the service center is terminated, the specialist will remove all components of the 2 parts of the seal mark from the equipment. Next, the tax authority is informed that it has registered this model.

Issuing a check

When carrying out all operations for the sale of goods, a cash receipt must be issued. Such a document will confirm that the activity is carried out openly.

On its basis, the cash discipline of the entrepreneur will be checked, and the fiscal standards established by legislative provisions are observed. If the check is not cleared, the businessman will face a fine.

Checks issued by KKM are fiscal documents that are printed on special tapes. They provide reflection:

• company name;
• KKM numbers;
• serial number;
• dates when the purchase was made;
• prices;
• type of fiscal regime.

A prerequisite is the readability of the receipt. Additional information may be added to it (usually at the top). This could be a greeting, gratitude, news, promotions, etc.

The main body of the check contains the type:

• sale;
• return;
• reversal

Receipt parameters are configured for each machine. If the reflection of the details is unclear or they have changed, the operation of the cash register is suspended until correct operation is established.

Check machines must be used by all entrepreneurs. Checking whether fiscal documents are issued is represented by several types:

If the check is not executed correctly, the fine is set in accordance with.

Responsibility also arises if:

• cash register equipment is not used;
• a cash register is used that has not been registered with the tax service;
• faulty equipment is used, etc.

Nuances in trading

It is worth relying on regulations and other regulations.

Any monetary settlements with citizens during a trade transaction are carried out using a cash register, as stated in.

Many companies prefer to use strict reporting forms when registering them with the tax authority. It is worth pointing out that if the contracts do not reflect that the buyers are entrepreneurs, it is mandatory to use cash register systems.

The use of cash register will not indicate that the organization is engaged in retail trade, since the criteria for classifying trade as wholesale or retail do not include the presence or absence of cash register equipment.

If wholesale sales are carried out without the use of cash registers, then it is necessary to write out. KKM checks are not suitable as a replacement for invoices.

Which block controls the machine's operating algorithms?

Any type of cash register is characterized by the presence of approximately the same functions, which will determine the general principles of its design.

Functional units of the cash register:

Keyboard block	Required when entering operations to program and control the operation of a cash register. The keypad has digital, sectional, and functional keys: The use of digital is carried out when entering digital data - the cost of goods, cash amounts, refund amounts, discount amount, cliche programming, etc. The use of sectional ones is advisable when entering prices of goods into cash counters of departments. Functional ones are necessary for entering a programmed cost, canceling an erroneous entry on a receipt, processing returns of goods, as well as for registering payment for a purchase in different payments, etc.
Display block	Needed to show the entered information, as well as visual control of the calculation result to reflect the operating mode of the cash register
Print block	Needed when printing cash documentation - receipts, control tapes, reporting with and without cancellations
Automatic memory blocks	Serve for recording, processing, storing and issuing entered information. The memory of the cash register consists of the following nodes - RAM, BFP, RPOM

The user must know the following rules for organizing work on cash registers.It is also mandatory to comply with all government regulations.

Today, cash registers are classified depending on their design and scope of application.

According to the area of ​​application, cash registers are: for the service sector, trade, for hotels and restaurants, for trade in petroleum products.

By design, cash registers are classified into:

• Autonomous, which allow you to expand your functionality by connecting additional I/O devices. Also included in this category are portable devices that can function without a permanent connection to the mains. Be sure to read the KKM instructions before use.
• They can work exclusively as part of computer cash register equipment, while receiving data through a communication channel.
• Active system cash registers. What is this? which can function in a computer cash register system, while managing its operation. This also includes POS terminals.
• Passive cash register systems. These include machines that can operate a computer cash register system, but cannot operate it.

Cash register and cash register

KKM - what is it if not a cash register? The concepts of “cash register” and “KKM” should not be mixed and confused. The cash register is the set of all cash transactions. Both income and expenses. All cash transactions must be recorded on the cash register. It is extremely rare that an individual entrepreneur or organization has no cash transactions at all. Only individual entrepreneurs who have chosen the UTII taxation system do not need to purchase and use a cash register. They use BSO.

Purchase of cash register

Previously, before purchasing a cash register, but already knowing the answer to the question, cash register - what is it, it will be necessary to clarify with the tax office what type of equipment is suitable for a specific type of activity. You cannot use a cash register that is not included in the State Register list.

It is necessary to determine which KKM model is more suitable for the enterprise and corresponds to such parameters as installation location, load intensity, microclimate. Also, when choosing a device, it is worth considering the number of sections or departments that will be serviced by the cash register; number of working salespeople; type of receipt tape used; the ability to connect the device to a computer, scales, or printer. Having chosen the appropriate model and series, you can go to the technical service center, where cash register equipment is purchased. In addition to purchasing cash register equipment, the central service center will need to draw up a contract for maintenance and commissioning of the equipment. Without going through this procedure, the tax authority will refuse to register the device.

When purchasing a used cash register, you need to pay special attention to the condition of the machine itself, carefully read the certificate of state registration of the cash register, the presence of EKLZ and all the necessary documents for this type of equipment.

Tax registration

To register an individual entrepreneur's cash register, you need to personally appear at the tax office at your place of registration or entrust this work to a central service center when drawing up a notarized power of attorney. The specialist must provide all the documents necessary for registration. This is a certificate of registration of a cash register machine with the tax service, a tax identification number, a cash book, a register of a cashier-operator, a log of calls for a cash register specialist, a pre-filled application for registration of a cash register machine, a maintenance agreement with the central service station, an agreement on putting the machine into operation, everything documents for the cash register - instructions and technical passport filled out by the central service station employees, marking seal, cash register registration card, applicant’s passport, internal control system and the device itself. It is necessary to register the cash register before the operator starts working on it.

Service

Maintenance of the cash register must be carried out from the moment the device is put into operation. All work related to the technical side of the issue is carried out by specialists from the service center, with whom a service agreement has been signed.

The service centers glue their holograms onto the cash register, which are a circle in the center of which a worker at the cash register is depicted; on the inside there should be the inscription “Service” and the year in which the device was put in for service should be indicated.

A representative of the central service center carries out maintenance in accordance with the approved schedule, regardless of the condition of the central service center, at least once a month. He must check the device that prints receipts, replace the batteries, and lubricate the parts of the device. In addition, a central service specialist troubleshoots problems in cases of emergency calls. Upon completion of troubleshooting, the service center employee is required to seal the cash register and make an entry in the call log. However, between-repair maintenance of the cash register is performed by the cashier. This is an external inspection and careful cleaning of cash register equipment, if necessary, replacing the cartridge, checking the serviceability of the electric drive. Cleaning includes daily removal of dust from accessible parts of the device - with a brush or blowing, depending on how inaccessible the place is. All cash registers are required to be tested for serviceability in January-February, in accordance with the Regulations on the use of cash registers. You cannot use devices that have a damaged or missing seal if there is no manufacturer’s marking.

It is prohibited to use faulty cash register equipment. The Regulations indicate the following types of faults: illegible printing, the cash register does not print details; operations are performed with errors or not performed at all; It is not possible to obtain data located in fiscal memory.

Work on cash register

Before you start working on the cash register, you need to perform a number of necessary manipulations and steps. The cashier-operator must familiarize himself with the operating rules of the cash register machine against signature. Also, the cashier-operator should read the instructions in order to more accurately understand for himself the KKM - what it is and how to use it. It is necessary to conclude an agreement with him on full financial responsibility. The cashier will need to enter daily data on the daily revenue into the cashier-operator's journal. The cash register should be programmed in such a way that checks with the details of the organization or individual entrepreneur are printed. This issue is being dealt with by the CTO. Mandatory details - TIN of the enterprise or individual entrepreneur, name of the organization, serial number of the check, serial number of the cash register, purchase price, date and time of purchase, indication of the fiscal regime. Additional, optional details include sections or departments, the allocation of taxes in the check, and the cashier's password.

You need to insert a control tape into the cash register and check the date after turning on the device. Then check whether the receipts are clearly printed. To do this, you can print either a zero check or an X-report. Cash receipts are issued upon receipt of cash from the buyer, and not along with the goods.

What a cashier needs to know and do

Requirements for personnel qualifications are increasing - this is not news to anyone. Retail cashiers need to know cash register instructions, the structure and operating rules of cash registers. The cashier-operator must be able to perform settlement operations on different models of cash registers, know the range of goods, prices for them and for the services provided, be able to distinguish signs of malfunction of cash registers, report them to management and independently eliminate minor malfunctions.

The cashier controller must ensure that the cash register is repaired in a timely manner; he must be able to distinguish counterfeit bills and know the distinctive features of plastic cards.

The cashier-operator's journal must be filled out daily and a Z-report must be taken at the end of the day. It shows the amount of revenue for the day and closes the work shift. After the Z-report is taken on the cash register, nothing can be broken through on that day.

Interaction between 1C and KKM

For some types of activities, an enterprise may need to work with different equipment, ranging from cash registers, electronic scales to a scanner and barcode printer. This could be a program that runs on a POS terminal or a cash register driver program. Their joint work means a mode in which they exchange data. The task of the cash register to interact with 1C: The enterprise is to register sales and return of goods, and the 1C program, in turn, provides the cash register with information about transferred goods and receives information about sold ones. For example, another use of cash registers is that at the beginning of a shift, the “Unloading of the product directory” report from 1C unloads the remaining goods at the moment, and at the end of the shift, the total sales for the shift are loaded.

The integrated use of 1C cash register allows you to automate many operations. For example, to a store warehouse, to sell goods and services, to move goods from one warehouse to another. It can also be the sale of goods in a set that was created either at the time of sale, or in advance, for inventory purposes, for returning goods to the supplier or from customers.

KKM models

Among the many KKM 2014 models produced and registered in the State Register, there are several of the most popular and frequently used in Russia.

For example, the AMC-100K cash register is convenient for use in the service sector and small retail trade. The device has a built-in automatic drawer for bills and the ability to connect a cash register barcode scanner.

The EasyPOS Optima POS terminal is smaller in size compared to the previous model. This system is perfect for convenience stores, cafes, and any small format retail outlets.

"Mercury 180"K is a small cash register that provides the necessary automation of the sales process.

Cash register and taxation

Companies and individual entrepreneurs can do without cash registers if they are payers of UTII. This is due to the fact that the tax is calculated not on income, but on the size of the retail space. Therefore, taxpayers who do not use cash registers are required, at the buyer’s request, to provide this may be a receipt, sales receipt or any other document confirming the payment made by the buyer for the goods or service provided.

The BSO must include the following details: name of the document, number and series, or full name of the individual entrepreneur, type of service, tax identification number, cost of the product or service, date of payment, surname and signature of the person who carried out the operation, and the Service Provider does not have the right to produce the BSO independently.

Some types of activities provide for the possibility of not using cash registers and BSO. Such cases include the sale of newspapers and magazines at kiosks, provided that their share in the total turnover is at least 50%; sale of public transport coupons or travel tickets; providing meals to schoolchildren and school staff during classes; trade in exhibition complexes, fairs and markets. This group of activities also includes small retail peddling trade from baskets, hand carts, and trays. Sale of ice cream and soft drinks by the glass through kiosks. Trade from the tank with milk, kvass, beer, live fish.

Patent tax system

Individual entrepreneurs using the patent taxation system can process cash without using cash registers only on the condition that the buyer will be issued a document confirming the fact that funds have been received for goods, work or services.

In a company operating on the simplified tax system, the cashier is obliged to issue the buyer a cash register receipt when selling a product or service. If the client is a legal entity or individual entrepreneur, then there is a nuance here. The seller issues a cash register receipt and a cash receipt order. You can make payments using electronic money. To do this, you need to enter into an agreement with any electronic money operator. The client transfers money to the operator, who then credits the funds to the entrepreneur’s account. But legal entities and individual entrepreneurs are prohibited from settling accounts with each other.

Removal of cash register from registration

The tax office deregisters KKM in the following cases:

• when activities related to monetary settlements in trade operations cease;
• if the place of use of the cash register changes and you need to register the cash register in another tax department;
• if the cash register is faulty;
• if the cash register was excluded from the State Register list;
• The service life of the cash register has expired (currently, by law, it is 7 years from the date of commissioning);
• in cases where the format of an enterprise’s activities changes, for example, when purchasing a new model, in this situation the old cash register is deregistered and a new one is registered.

To re-register, the tax service requires an application, a cash register card and a rental agreement for the premises. If the requirements of the legislation of the Russian Federation are not met, and the cash register is not deregistered in a timely manner, penalties may follow for failure to use the cash register in the conduct of commercial activities.

To deregister cash registers with the tax service, you need to prepare a number of documents. This is the application for deregistration of the cash register, a cash register with a tax department seal and a passport for it; necessarily with the signature of the head and the seal of the tax authority; KKM registration card.

A tax specialist carries out this procedure within 5 working days from the date of filing an application to deregister a cash register. To do this, he needs to take out the fiscal report, compare the data in the cash book and the cashier-operator’s journal with the data in the fiscal report; close the cashier-operator's journal. The documents are returned to the payer.

If you're just about to start a career in sales, you probably don't yet know what working with cash registers is. However, there should be no reason to panic. It’s not difficult to understand this task, but the most important thing in the work itself is to be careful and not rush unless absolutely necessary, and then you will be able to cope with all the tasks perfectly.

What is it about?

To understand what working with KKM is, you first need to understand what the device is, hidden under the terrible abbreviation KKM. So what is it?

Cash register - this is how you can decipher the abbreviation KKM. In everyday life, it is usually called a cash register, or less commonly, a cash register or a cash register. But if you look at the official documentation, you usually won’t see the words KKM there, since it is customary to use the name KKT. It can be deciphered as follows: cash register equipment.

So, we managed to figure out the name. But what is it essentially? A cash register is a machine that is designed specifically to record the exchange of a service or product for money accepted in the country. The machine is not only indispensable in the operation of a retail outlet, but is also used by inspection authorities to control entrepreneurs. For this purpose, special reports are generated and analyzed by the relevant authorities.

Subtypes of cars

There are different models of cash registers that are more suitable for certain operating conditions.

It is customary to distinguish the following categories:

• autonomous;
• fiscal (computer dependent).

It is very easy to distinguish them from each other even by appearance. If the first ones have a large number of buttons that allow you to control the device, then the second ones have no more than five. The first machine can work on its own, but the second type will only function in conjunction with a computer.

Machine design

In the classic version, the device contains the following elements:

• nutrition;
• control;
• memory;
• printing device;
• ECLZ block;
• keyboard.

It is impossible to correctly service the cash register if you do not understand how each of the described systems works. However, practice shows that in case of problems with the device, it is better to immediately call specialists from the company that sold you the unit. Study the papers: perhaps the equipment is still under warranty.

How to start working

Before the shift begins, the cash register must be properly prepared for work. This process is prescribed in official documents and instructions both at the enterprise and in those supplied with the machines. Attention is also drawn to it in the regulatory documents in force in the country and introduced at the state level.

So, before you can work, you first need to sign in a special journal, which is kept by the administrator of the outlet. In this case, the cashier receives the keys to the machine, the cash register mode and the box in which the money is stored. Also, at the beginning of the shift, you can receive a certain amount, which you can then use for change, and a number of other supplies necessary for work. Their list is determined by the characteristics of a particular enterprise.

Next, the cover is removed from the printing unit of the machine (in some cases it is necessary to lift the casing to provide access to the inside of the machine), after which the cashier inspects the device and removes dust and foreign objects. Next, the device is connected to the electrical network and a switch responsible for selecting the operating mode is installed. Then you need to check whether all the tapes are in place, and if they are missing, install them.

Specifics of specific devices

New generation cash registers manufactured abroad do not have this feature, but some machines manufactured in Russia are distinguished by the presence of a special mode designated as “Start of shift”. In this case, the employee selects the date and sets the time. If the values ​​already exist, but are inaccurate, then you need to correct them.

Please note: when preparing the device for operation, there is no need to reset the numbering of printed receipts. As soon as the machine generates a report with suppression, it automatically carries out this operation; no additional manipulations are required if the unit is normal.

Attentiveness and accuracy

The next stage of preparatory work requires the cashier to be attentive, since he needs to check whether everything in the equipment is working correctly. First of all, pay attention to the blocking device. To do this, print a test receipt. This helps to draw conclusions about image quality. Working with cash register machines according to the new rules requires that all checks printed by the machine be readable, clear, bright, and contain the correct details of the organization. Do not throw away a zero receipt: at the end of the day it must be submitted to the administrator along with the report. It is mandatory to record zero checks in the fourth column of KM-4, KM-5.

Next, the cashier and administrator together request a shift report from the machine and check whether the information in the cash registers is correct. At the beginning of the working day, all indicators should be zero. Readings of cash counters are taken and entered into a special journal in a column reflecting the status at the end of the shift. It is mandatory to verify all entered data with the signatures of the participating workers.

Everything must be certified!

The instructions for the cashier-operator when working with a cash register recommend inserting a control tape into the machine, departing from the edge of about 15 cm. Please note: there must be information about the machine number, the current date and what time the work began, as well as information taken from all registers Once all the data on the control tape has been recorded, it is certified by the signatures of the participants in the process.

Next, the cashier places into the machine the currency that is supposed to be used for exchange when making transactions. You can read about how to correctly put money into the cash register and how to then set the correct operating mode in the instructions for a specific device.

Let's start the shift

When working, the cash register operator must clearly monitor how the unit operates, clean it and put it in order as necessary. You must enter money into the machine strictly as written in the instructions for the specific machine. Regular maintenance of the cash register is the key to its correct and long-term operation.

When all the goods purchased by the client have been processed on the cash register, it shows the total cost of the purchase. The rules for operating cash registers oblige the client to clearly state this figure, and only after that take money from the person. They are placed in the car so that the buyer can see how this happens. He must also see where the cashier puts the check in order to pick it up and not confuse it with other people’s documents. If the cash register is located where the seller works, he must hand over the goods to the client at the time of purchase, giving a receipt. But in the case when we are talking about a waiter or any other employee who takes orders, he must give the client a check only when the service has been completed.

Pay attention to the nuances

You need to know that the check redemption mark is an extremely important feature that characterizes working with cash register machines. What it is? The check is either torn or a special stamp is placed on it, which symbolizes cancellation.

Remember that a purchase receipt is valid only on the day it was issued to the customer. But in some cases, when returning a check, the cashier may give the client the money back. But this only happens when the document has a signature authorizing this from the head of the retail outlet or his deputy. Please note: a refund is possible at the cash desk where the check was punched, but not at any other.

If the cashier made a mistake when entering the purchase amount into the machine, and the check cannot be redeemed, then the rules for working with the cash register oblige you to draw up a report at the end of the shift. It is drawn up in accordance with the KM-3 form. If the cashier and the buyer find themselves in a conflict situation, you can remove the cash register by sending a request to the administrator. If the store manager does not allow this, it is not possible to remove the cash register.

Avoiding problems

As you know, the price of a cash register is quite high (from 20,000 to 80,000 rubles), so you need to work with it carefully to avoid breakdowns. This means that you can only do what is permitted by the instructions and rules, and strictly avoid everything that is prohibited. In particular, the instructions say that you can change the code directly during the work shift, but this happens only when there is a corresponding instruction from the administrator of the outlet. Also, if necessary, you can request one or another printout from the machine.

If it turns out that the POS system is not functioning correctly or there are any other malfunctions, the cashier must:

1. Turn off the device.
2. Call the administrator.
3. Understand what is causing the problem.
4. If the information on the receipt is displayed incorrectly, check the imprints and sign everything manually.
5. If the check is not issued, request a null one, issuing it in the same way as a check on which the details were unclearly printed.

Could it turn out that it is impossible to work with cash register machines? What kind of situation is this, what should I do? Yes, this can happen if the car is seriously damaged. For example, if it produces unclear prints or prints incorrect information about the time of the transaction. In such a situation, the administrator and cashier draw up a special report, similar to the one drawn up at the end of the shift. Then the log records what kind of person worked on the machine, what time he finished the work, and for what reason this happened.

When else is it not possible?

It is unacceptable for a POS system to be in operation if the seal on the device is broken. Also, you cannot use a unit that does not have the manufacturer’s mark or does not have the required holograms. Representatives of the tax service may impose a ban on working with the unit.

If it turns out that the cash register installed in your store has any of these shortcomings, you should urgently contact the central service center and provide them with complete information about what happened. In such a situation, the cashier and even the administrator cannot repair the unit on the spot, so you will have to wait for a service center specialist to arrive. You need to notify the tax authorities responsible for your outlet about this. They keep logs where they record the visits of all technical workers, and they should include your case there too. In general, it must be said that cash register accounting in our country is quite strict, so negligence can turn out to be expensive. Try to be attentive.

Rules and laws

A letter from the Ministry of Finance, written in 1993 and explaining how a cash register is used in everyday life, tells how to work correctly. The price of mistakes is high: you may be held administratively liable.

According to the standard rules, only then can a person afford to work at a cash register when he has mastered the rules of its operation. There is a certain minimum of technical knowledge that is included in the basic rules. If the potential candidate has coped with this, then the company can enter into an agreement with him that regulates the financial responsibility of this person. Before directly starting work in a new place, a person must become familiar with the operating rules. If these rules are neglected, the employer may face administrative liability, to which he will be held subject to the results of the next inspection.

Laws also regulate how the cashier's book is maintained. According to legal regulations, each individual car must have its own journal, which is stitched, all sheets in it are numbered, and their number must be confirmed by the signature of the company director and chief accountant. In addition, such a book must be signed by a representative of the tax authority. Then all this is sealed with the seal of the enterprise. Such a log is usually certified by the tax office when they go there to register the cash register.

No liberties!

It is allowed to make entries in the cashier's journal only strictly chronologically, without any erasures. Ink is used for this. If the situation is such that something needs to be corrected, the director of the organization and the chief accountant are involved, who control the changes, and then confirm with their signatures that the updated data is correct.

Also, the administrator of a retail outlet must remember that his area of ​​responsibility is to warn the cashier that money can be counterfeit, and also teach methods for checking the reliability of banknotes accepted from customers. In addition, the issue of counterfeit checks must also be raised. The cashier should be aware that there are a number of measures to prevent counterfeiting:

• ribbon color;
• encryption of each check;
• purchase limit.

Is it possible without KKM?

In accordance with the legal regulations in force in our country, some organizations can afford to work without the use of cash register equipment. This is due to the specific nature of the work of such enterprises. A special list was adopted, which included all organizations that do not need cash registers. The date of adoption was July 1993, but later changes were made to it by government regulations.

In the list you can find not only organizations, but also branches, as well as other types of separate divisions. This also applies to some individuals who work in the field of entrepreneurship without having the appropriate education.

This list may be limited by a resolution of the executive power of a particular subject on its territory. However, working from an open counter still does not require such equipment. This is most relevant during the period when the agricultural harvest is being harvested, because it is sold directly from machines, from trays. So, in such a situation, registration of a cash register is not required.

Beware of violations

Numerous regular inspections organized by tax authorities in different regions of the country show that to this day many entrepreneurs work in violation of the rules for using cash registers, but still hope that this will go unnoticed. It should be remembered that the laws on the introduction of cash registers were adopted for a reason; thanks to them, the legal purity of the transaction is ensured. In addition, strict adherence to the rules in the event of a conflict situation will allow you to “pull the blanket over yourself,” since there will be no complaints about your activities.

To avoid violations during the work process, carefully read the rules for operating cash register equipment, because there are answers to almost all questions. Take into account the latest legal acts in force in your region. This will allow you to keep your finger on the pulse of events. Finally, remember that you should only use machines that have been included in the state register. Take into account the classifier, which regulates which units are suitable for which area. This will allow you to avoid problems with the law and conduct business for a long time and with benefit for yourself.

General remarks

For the position of cashier-operator of a cash register (hereinafter referred to as Cashier) men and women over 18 years of age who have primary vocational education or complete secondary general education and special training according to the established program are appointed.

For the position Cashier persons are not allowed:

Previously brought to criminal responsibility for intentional crimes, whose criminal record has not been expunged or not removed in the prescribed manner;

Suffering from chronic and mental illnesses;

Systematically violating public order;

People who abuse alcohol or use drugs without a doctor's prescription.

Cashier appointed to a position and dismissed from a position in the manner established by current labor legislation by order of the head of the enterprise.

Cashier directly reports to the manager of the trading floor or the head of the enterprise.

When hiring a job, the head of the enterprise concludes with Cashier agreement on full financial liability (see Appendix to these Instructions).

In organizations with a small number of employees and no staff Cashier responsibilities Cashier can be carried out by the chief accountant or other employee on the written order of the head of the enterprise.

Operating mode Cashier determined in accordance with the labor regulations adopted at the enterprise.

During absence Cashier(illness, vacation, etc.) his duties are performed by a person appointed by order of the head of the enterprise. This person acquires the corresponding rights and is responsible for the high-quality and timely performance of the duties assigned to him. An agreement on full financial responsibility must be concluded with this employee, or an order must be issued for him to change the financially responsible person for the period of absence Cashier.

The KKM administrator key (administrator password) must be kept by the manager of the sales floor.

For guard Cashiers to prevent criminal attacks, an alarm button is installed at their workplaces, designed to transmit alarm signals and call security.

General requirements for Cashier

The cashier must know:

Standard rules for the operation of cash registers, the Procedure for conducting cash transactions in the Russian Federation and other regulatory documents for conducting cash transactions;

Forms of cash documents, including the procedure for filling out all KM forms;

Rules for the acceptance, issuance, accounting and storage of funds and securities;

Signs and rules for determining the payability of banknotes and coins of the Bank of Russia;

Basics of labor organization;

Rules for the operation of computer equipment;

Instructions and operating manuals for cash register machines used at the enterprise;

Fundamentals of labor legislation;

Internal labor regulations;

Draw up a “Certificate Report” (form KM-6) and submit the proceeds along with the Z-report on the cash receipt order to the accountant-cashier or directly to the bank’s cash collector.

The manager of the trading floor in the presence Cashier takes readings of sectional and control counters of the cash register, receives a printout or removes the control tape used during the day from the cash register (if available).

The amount of revenue must correspond to the readings of cash totaling counters and the control tape. It must match the amount of money deposited Cashier accountant-cashier and placed in a collection bag with an accompanying statement.

After taking meter readings or printing, determining and checking the actual amount of revenue Cashier A line entry is made in the “Cashier-operator’s Journal” KM-4 and sealed with signatures Cashier and a representative of the administration (manager of the trading floor). If there is a discrepancy, the actual amount of revenue is determined by adding the amounts printed on the KKM control tape (if available). If there is a discrepancy between the results of adding the amounts on the control tape and the revenue determined by the counters, a representative of the administration (manager of the trading floor) together with Cashier must find out the reason for the discrepancies. Having completed the registration of cash documents, Cashier prepares the cash register for the next day (work shift) in accordance with the requirements of the operating manual for it. After servicing the KKM Cashier:

Disconnects the cash register from the power supply;

Hands over the keys to the KKM cash drawer, cash register to the head of the enterprise, the administrator on duty or the manager of the sales area for safekeeping against receipt.

The manager of the trading floor, after receiving all the necessary documents, draws up a summary report in the KM-7 form for the current day (shift). The summary report, together with acts, cash receipts and expenditure orders, is transferred by the manager of the trading floor to the accounting department before the start of the next shift.

Appendix to the Consolidated Job Description

cashier instructions

KKM blocking

KKM blocking - suspending the operation of a cash register when the KKM itself detects any irregularity in its operation or in the event of incorrect actions Cashier. In this case, the cash register emits a sound signal and a corresponding message is displayed on the indicator. The cash register usually provides the following locks:

If the tax inspector's access password is entered incorrectly. This will block all operations and exit from password mode. The lock is valid until the correct password is entered;

If the receipt or control tape (if any) breaks. The lock remains in effect until a new tape is inserted. Cashier and then pressing the “SUBTOTAL” key;

When the voltage drops during operation. The line is not printed completely. When the voltage is turned on, the bottom line is printed. A new line with the previous information is printed, and this information is entered into the memory of the cash register. In all cash registers, the entered amount will be taken into account once;

The cash register has built-in control of the correctness of information processing. If there is an internal error for the cash register, only the X-report mode is possible. Exit from the blocking mode in this case is carried out after repair in the conditions of the KKM central service center;

When the battery supplying the cash register memory is discharged below the permissible level. The KKM battery is replaced in a central service center;

When you try to enter the cost of an item whose number of significant digits is greater than what is programmed in the cash register;

When you try to enter a quantity of products greater than programmed (usually 4 significant figures);

If the entered number has more than 8 digits in calculator mode;

When you press two or more keys on the cash register keyboard at the same time;

KKM blocking due to incorrect actions Cashier. Exit from blocking is carried out Cashier by pressing the “RESET” key;

If the shift closing operation is not carried out (removal of the Z-report) or if the shift duration is more than 24 hours. The blocking is removed after the Z-report is completed;

When you try to enter an earlier date into the cash register than the date of the last entry into the fiscal memory of the cash register. The lock is released after entering the correct date;

When detecting an overflow of the number of purchases on the cash register for a shift. The blocking is removed after the shift closing operation;

If an overflow, malfunction, or disconnection of the fiscal memory of the cash register or ECLZ is detected. The blocking is removed after repair in the conditions of the KKM central service center;

Different KKM models may have additional locks introduced by the manufacturer.

Appendix to Summary official

instructions cashier-operator

Typical agreement With Cashier KKM

full individual material responsibility

(approximate form agreement)

"__" _____________ 20__ Novosibirsk

Contract number:

Basis for concluding this agreement: Labor Code of the Russian Federation:

· Article 242. Full financial liability of the employee

· Article 243. Cases of full financial liability

· Article 244. Written agreements on the full financial responsibility of employees

In order to ensure the safety of material assets belonging to ________________________,

(Name organizations)

and in accordance with the labor legislation of the Russian Federation:

Administration ___________________________________________________________________, called

(Name organizations, enterprises And etc.)

(position, surname, first name And surname)

acting on the basis __________________________________________________________________,

(Charter, Regulations, Power of Attorney etc.)

on the one hand, and the citizen of Russia ________________________________________________________________

Hereinafter referred to as

(last name, first name, patronymic, details passports or replacing his document)

– An employee acting in his own interests and on his own behalf, on the other hand, has concluded this

agreement on the following:

1. An employee holding a position or performing work ___________________________________,

(Name positions or work)

directly related to storage, processing, recalculation, examination, reception,

issuance and movement of material assets, assumes full financial responsibility for failure to ensure the safety of the assets entrusted to him and, in connection with the above, undertakes to:

a) treat with care the monetary, commodity valuables, and other property transferred to him and accept

measures to prevent damage;

b) promptly inform the Employer about all circumstances that threaten the safety of the valuables entrusted to him;

c) strictly comply with the established rules for transactions with valuables and their storage;

d) reimburse the amounts of shortfalls made through his fault and non-payment and counterfeit goods not identified by him

banknotes;

e) not to disclose information known to him about operations for storing valuables, their dispatch, transportation, security, alarm, as well as official orders for the cash register.

2. The employer undertakes:

a) create for the Employee the conditions necessary for normal work and ensuring complete safety

monetary, commodity valuables or other property entrusted to him;

b) familiarize the Employee with the current legislation on the financial liability of workers and employees for damage caused to the Employer, as well as with instructions and rules for storing, receiving, issuing, processing, counting and transporting valuables;

3. If, through the fault of the Employee, the safety of the valuables or property entrusted to him is not ensured, the amount of damage caused to the Employer is determined and compensation is made in accordance with current legislation.

4. The employee does not bear financial responsibility if the damage is caused through no fault of his own.

5. Disputes and disagreements that may arise during the execution of the terms of this agreement, the parties will strive to resolve by mutual agreement. If a mutually acceptable solution is not reached, the dispute may be referred for resolution in the manner prescribed by the labor legislation of the Russian Federation.

6. This agreement may be amended or supplemented by the parties during the period of its validity. Moreover, all of these changes and additions will have legal force only if they are written and signed by the parties as an integral part of this agreement.

7. This agreement applies to the entire period of work with monetary, commodity valuables or other property entrusted to the employee.

8. For all issues that have not been resolved in the terms of this agreement, but directly or indirectly arising from the relations of the parties under it from the point of view of the need to protect their property and moral rights and interests protected by law, the parties to this agreement will be guided by the provisions of the Labor Code of the Russian Federation and other relevant mandatory regulations of the Russian Federation.

9. Data of the parties to the agreement:

This agreement is signed in two copies: one for each of the parties, and both copies have equal legal force.

Signatures of the parties to the agreement:

Operating rules for cash register machines

Work on cash registers, cash transactions, settlements with customers, entry procedure cars into operation, their maintenance and control over their operation are regulated by the following documents:

• * Federal Law “On the use of cash registers when making cash payments to the population”;
• * Regulations on the use of cash registers when making cash payments to the population;
• * Standard rules for operating cash register machines when making cash payments to the population;
• * Methodological recommendations on the use of revenue accounting data, as well as circulars of governing, regulatory, financial and trade bodies.

Of particular importance are the documents developed and approved by the State Tax Service of the Russian Federation and the State Interdepartmental Expert Commission (GMEC) on cash registers. GMEC organizes tests and examination of cash registers for compliance with their standard requirements and permits the operation of the presented models of cash register machines in Russia, organizes verification of their operation in organizations carrying out monetary settlements with the population.

In order to prevent the penetration of cash registers not included in the State Register into the Russian market, to protect the interests of manufacturers, suppliers and users of cash registers, as well as to increase the efficiency of checks of compliance with the legislation of the Russian Federation on cash registers carried out by tax authorities, GMEC decided to use special visual control means cash registers, which are three-dimensional holograms produced on a photopolymer plate (film). Samples of holograms and their drawings are approved by GMEC. Holograms have a serial number. Two holograms are applied to the cash register: the general supplier and the service organization.

Each cash register entering a trading organization must have a nameplate (metal plate) attached to the casing. The nameplate contains the following information: the type of cash register and serial number, which is indicated on the marking plate, in the passport and packing list of the cash register, and is also printed on all cash documents.

Cashiers authorized to operate cash registers must have a good knowledge of the structure of the cash registers on which they work. Electronic cash registers require qualified handling and care, therefore, persons at least 18 years of age who have undergone special training and have a certificate for the right to operate them are allowed to work on them.

For each cash register in trade organizations, a cashier-operator book is created, in which, based on the readings of cash register tapes, incoming revenue is recorded. The book of the cashier-operator must be numbered, laced and sealed with the signatures of the tax inspector, director, accountant of the enterprise and seal. The Cashier-Operator Book indicates the serial number of the cash register machine, its start and end date. Records are made in ink or ballpoint pen. Unspecified corrections are not permitted in the Book.

The places where cash registers are installed must be equipped in accordance with the requirements of operational documentation and current regulations. In particular, the cashier’s workplace must be equipped in such a way as to prevent the possibility of the cash register coming into contact with live devices. The KKM should be turned on only through a grounded outlet.

Preparing cash registers for operation:

1. Commissioning of new cash registers is carried out by a mechanic from an organization that provides warranty, maintenance and repair of this type of machine. When commissioning electronic cash registers and cash register terminals, the presence of an electronics programmer is required. The specialist must have a certificate for the right to maintain and repair machines of this type and present it to the management of the commercial enterprise.

When putting machines into operation, cashiers must be present as financially responsible persons.

• 2. A cash register repair specialist, after testing the machine in operation, formalizes its transfer to operation, filling out all the data in the factory passport. He is obliged to seal the machine after installing a branded cliche with the name of the enterprise and the number of the payment unit or enter it into the machine program.
• 3. Before the cash registers are put into operation, the lock must be closed, and the key (except for the keys for setting sectional cash counters to zero) must be kept by the director of the trading enterprise. The keys for transferring cash counters to zero are transferred by the director of the controlling organization - the tax inspectorate, where they are stored in safes and issued by written order of the head and chief accountant of this organization to a specialist authorized to carry out the audit.
• 4. For the cash machine, the administration of the trading enterprise creates a Cashier-Operator Book in Form No. 24, which must be laced and sealed with the signatures of the tax inspector, director and chief (senior) accountant of the enterprise and seal. However, the Cashier-Operator Book does not replace the cash report (Form No. 25).
• 5. When installing cash registers on store shelves, the Cashier-Operator Book is kept in the abbreviated form No. 24-a.
• 6. It is allowed to maintain a common Book for all machines. In this case, entries must be made in the numbering order of all cash registers (No. 1, 2, 3, etc.) with the serial number of the cash register indicated in the numerator; counters of inoperative cash registers are repeated daily, indicating the reasons for inactivity (in stock, under repair, etc.) and certified by the signature of a representative of the administration of the trading enterprise. All entries in the Book are made in chronological order in ink, without blots. All corrections made to the Book must be specified and certified by the signatures of the cashier - operator, director and chief accountant.
• 7. Passport of the cash register, Book of the cashier - operator, acts and other documents are kept by the director of the enterprise, his deputy or chief (senior) accountant.
• 8. Before starting work on the cash register, the cashier receives from the store director or senior cashier everything necessary for work (keys, loose change and banknotes in the amount necessary for settlements with customers, accessories for operating and servicing the machine) against signature.

Director trading enterprise or his deputy is obliged:

• * open the lock of the drive and machine meters and, together with the cashier, take readings (receive a reporting sheet) of sectional and control meters and compare them with the readings recorded in the Cashier-Operator Book for the previous day;
• * make sure that the readings match and enter them in the Book for the current day at the start of work and certify with your signature;
• * draw up the beginning of the control tape, indicating on it the type and serial number of the machine, the date and time of start of work, certify the readings of sectional and control meters with a signature and close the lock of the cash meter readings;
• * give cashiers the keys to the machine drive lock;
• * instruct the cashier on measures to prevent check forgery (encryption of checks, a certain color of the check tape, maximum check amount, etc.);
• * provide the cashier with small change coins and banknotes within the limits of the cash balance at the cash desk in the amount necessary for settlements with buyers, as well as receipt tapes of the appropriate color and size;
• * give instructions to the cashier to start work, making sure that the machine is in good working order and the workplace is ready to start work.

The cashier is obliged:

• * check the serviceability of blocking devices, refill receipt and control tapes;
• * turn on the machine to the electrical network and, by receiving a zero check, check its operation from an electric drive;
• * print two or three checks without indicating the amount (zero) in order to check the clarity of printing of the details on the check and control tapes and the correct installation of the dater and numerator;
• * Nil checks should be attached to the cash report at the end of the day;
• * wipe the casing with a rag and install a sign with your name on the buyer’s side.

Before starting to operate the cash register, the necessary machine parameters are programmed (cliché data, bit depth of entered amounts, number and identifiers of operating sections, etc.).

If the cash register does not switch to the “Registration” mode, the cashier must find out the reason and eliminate it. If all attempts to eliminate the malfunction have not brought the cash register into the working position, you should report this to the administration of the organization and make an entry about the nature of the breakdown in the Logbook for calling a technical mechanic from the Technical Service Center (TSC). After troubleshooting the cash register, the administrator, in the presence of the cashier, prints an X-report at the beginning of work or a Z-report at the end of work. The cashier and administrator sign the newly received X-report and begin to register the beginning of the control tape (date, time of start of work, type and number of cash register).

The control tape is the most important document in organizing control over the completeness of accounting of cash received at the cash desk during a work shift. The control tape must be used and correctly drawn up at the beginning and end of each work shift.

The organization of settlements with customers in a trade organization depends on the sales method used goods. Cashiers-operators must carry out transactions for entering amounts in accordance with the operating manual for this type of cash register and comply with the procedure for conducting cash transactions and the rules for settlements with customers.

In accordance with the Standard Rules for the Operation of Cash Register Machines, when making cash settlements with the population, settlements with customers using cash registers are carried out in the following order:

• * the cashier clearly states the amount of money received and places it separately in full view of the buyer;
• * prints a receipt on a cash register;
• * announces to the buyer the total cost of all purchases;
• * names the amount due to the buyer, change and issues it along with the check;
• * after completing the payment, puts the money received from the buyer into the cash drawer.

It is prohibited to offer the buyer any goods instead of returning them or to require him to exchange them himself.

In accordance with the Model Rules, the cashier can also accept non-cash means of payment as payment (if KKM such functions performs): bank settlement checks (separate forms of the established form) and personal check books with tear-off checks. Accepted documents must have all the necessary details confirming their authenticity. Payment can be made on credit - through a keyboard and using a credit card, which contains all the necessary data to pay for the goods. When paying for goods, a credit card is inserted into the slot of the system cash terminal having a connection with the bank. After confirming the solvency of the buyer (owner) of the credit card, the bank debits the specified amount from its client’s account. After which the credit card with the purchase is returned to the owner.

If a dispute arises with the buyer regarding the correctness of the payment made to him, work on the machine should be suspended and the administrator should be called (via the alarm installed in the cashier's cabin). In the presence of the cashier and the buyer, the administrator takes readings from the cash register counters (outputs an X-report) and compares the data obtained on the report about cash register revenue with the amount of revenue available to the cashier at the time the cash register is withdrawn. Based on the results of taking readings, a report is drawn up, which reflects the result of the cashier's check.

The cashier is prohibited from independently making changes to the cash terminal program or storing personal items and money in the cash register.

After the end of the shift, the cashier prepares his revenue, i.e., arranges cash by banknotes and coins by denomination, for delivery to the senior cashier. The senior or chief cashier, in the presence of the cashier-operator, takes readings from the cash register counters at the end of the shift and displays a Z-report, thus closing the last shift. Z - the report is signed by the cashier and the senior cashier. Then the senior cashier removes the control tape from the cash register and, together with the cashier, registers it at the end of the shift in the same way as at the beginning of the shift (date, end time, type and number of the cash register). For single-tape cash registers, the senior cashier, after entering the appropriate password, receives a printout of the control tape for the shift. In this case, the control tape is also a Z-report. When transferring a product to another enterprise, the final summarizing records of operating hours are certified with the seal of the enterprise transferring the product.

Persons carrying out maintenance of the machine must have a certificate for the right to perform maintenance.

This machine is adapted to work with protected electronic control tape (EKLZ).

Rights and responsibilities of a sales floor cashier

The cashier of the trading floor has the right:

• 1. Contact the management of the enterprise:
  • - with proposals on issues of their activities;
  • - with the requirement to provide assistance in the performance of their official duties.
• 2. Contact employees of the enterprise with requests for information that is necessary to perform their job duties.

The sales floor cashier performs the following duties:

• 1. Get acquainted with the range of goods and products available for sale, as well as their prices.
• 2. Checks the serviceability of the cash register, refills the control and receipt tape, records meter readings.
• 3. If possible, eliminates minor malfunctions of the cash register.
• 4. Makes payments to customers for goods, products and services, calculates the cost of purchase, receives money, punches a check, gives change.
• 5. Provides refunds on unused checks.
• 6. Counts money and deposits it in the prescribed manner, on top of the sales amount with the readings of cash counters.
• 7. Accepts small change and places it in the cash drawer.

inventory cash register buyer cashless