General rules for operating cash register machines. How to use a cash register Operating procedure on a cash register briefly
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;
Fundamentals 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 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:
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.
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 cash register machines.
Beginning of work
Before you start working, you need to make sure that the machine prints receipts clearly. To do this, you need to print a check with a zero amount. It is also used to check the accuracy of time and date. As long as no purchases have been made, this data can be corrected. Nil checks must be kept until the end of the day.
Then they run the X-report (interim). It shows non-zeroable balances of cash counters (by sections and by total). Each machine has a specific key combination for generating an X-report (for example, pressing “Shift” and “X” at the same time). These indicators must coincide with the figures recorded in column 9 of the cashier-operator’s journal for the previous day. They are reflected in column 6 as data at the beginning of the current day.
Work during the day
On the simplest cash registers, checks are written like this. The cashier types the purchase price on the cash keyboard, presses the section number, and then the “Enter” key. A cash register can also provide functions such as entering prices using a barcode, calculating a subtotal (when the cashier enters the amount received from the buyer and the machine counts the change), working with discounts (surcharges), etc.
Please note: a cash receipt must be issued upon receipt of money from the buyer, and not along with the goods.
When working with a cash register, such problems may arise.
If the cashier punches the wrong amount, you must knock out the correct receipt and give it to the buyer. An erroneous check must be canceled (torn) and kept.
If the buyer returns the goods, money is issued from the main cash register. At the same time, he must write a statement stating that he asks to take the goods back and return the money to him.
The cashier-operator must draw up an act for the return of the check (form No. KM-3). Money is issued to the buyer using a cash receipt order.
The amount erroneously entered for the day must be indicated in column 15 of the cashier-operator’s journal. Cash receipts for the current day are reduced by this amount. If the receipt for the return of the goods is brought on another day, then this is no longer reflected in the cashier-operator’s journal.
End of shift
At the end of the day, it is advisable to first print X-report. It is used to preliminarily check whether the cash in the cash register matches the entered amounts.
For erroneous checks, a return statement is drawn up (form No. KM-3). The act must indicate the number and amount of incorrectly punched checks. Checks must be pasted on a piece of paper or attached to a document and submitted to the accounting department.
At the end of the working day, the cashier-operator removes Z-report. This operation records the accumulated total of the entered amounts in the machine’s memory and closes the fiscal shift (resets the daily revenue counter to zero).
The readings of the summing counter and the amount of daily revenue must be recorded in the cashier-operator's journal. The number of lines in the log must be equal to the number of Z-reports taken. The amount erroneously entered for the day is indicated in column 15 of the cashier-operator’s journal. The revenue from the operating cash desk for that day is reduced by this amount.
According to the journal data, you need to draw up a certificate from the cashier-operator (form No. KM-6). Data on the readings of the summing meter at the beginning and end of the day and the amount of revenue are transferred to it. Column 8 indicates the amounts for which the return statements were drawn up (according to form No. KM-3). Total revenue is calculated minus these amounts.
Z-reports taken must be kept for five years. Together with zero checks, it is better to paste them in one place, for example, in a special notebook. If you deregister cash registers, the tax office may require them to be checked.
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:
- Turn off the device.
- Call the administrator.
- Understand what is causing the problem.
- If the information on the receipt is displayed incorrectly, check the imprints and sign everything manually.
- 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.
Preparing for work.
Work on CCP. Commissioning and maintenance, as well as repair and decommissioning of cash registers must be carried out by manufacturers or specialized enterprises (CTOs) that have appropriate agreements with the manufacturer for warranty and maintenance.
Commissioning is recorded in the form on the cash register. Persons who have studied the Model Rules, have an electrical safety qualification group of at least third, and have completed training and received a certificate for the right to operate a cash register in the prescribed manner are allowed to work on cash registers. The cash register must have a serial number, which must be indicated in all documents. The name, address, and telephone number of the central service center must be placed on the cash register. Cash registers must be installed in places accessible for visual inspection by customers and cash receipts must be issued to consumers to confirm the purchase. At the place where the cash register is installed and used, its technical passport must be available. Operation without a technical passport is prohibited. It is prohibited to operate a cash register that is not sealed by the central service station or with a broken seal. The cash register user ensures regular and complete maintenance of accounting documentation. The organization of operation of cash registers is carried out by the owner or an administration employee appointed by order. The user must report any detected malfunctions to the control center. The date and time the message was sent is recorded in the technician call log. When putting cash registers into operation, financially responsible persons who will work on the device must be present. Before turning on the device, the lock must be closed and the key must be kept by the responsible administrator. A cashier-operator book is created for each cash register, which serves for daily control registration of the cash register's accumulating cash counters. The cashier has no right to remove the cash register without the permission of the responsible administrator.
Safety precautions when operating cash register machines.
The cashier's workplace must be equipped in such a way as to prevent the possibility of the worker coming into contact with current carrying devices, etc.
The cash register must be connected to the network through a special socket that must be grounded;
It is not allowed to use fuses that are not designed for the current provided by the technical characteristics of this cash register, and to connect the cash register to the network without a fuse;
Before connecting the electromechanical cash register to the network, it is necessary to check the rotation of the manual drive handle counterclockwise;
Before connecting the cash register to the power supply, you must inspect the plug, cord, socket and make sure they are in good condition;
It should be remembered that in a cash register with automatic opening of the cash drawer, during the issuance of the first check, the cash drawer is pushed out under the action of springs by at least 1/3 of its length;
If the cash register stops for an unknown reason, or if it suddenly stops, you must disconnect it from the power supply;
All work on checking an electromechanical cash register should be carried out using a manual drive. However, you should not use excessive force to check the mechanism of a cash register that has stopped for an unknown reason;
It is prohibited to carry out maintenance on a cash register that is connected to the power supply;
After finishing work on the cash register, you must turn off the power supply by removing the plug from the socket;
Persons unfamiliar with the operating and safety rules should not be allowed to operate the cash register.
Check details.
Serial number of the cash register;
Serial number of the check;
Sectional receipt number;
The amount of money spent on the counters;
Quantity of goods; unit price;
Multiply key symbol;
Cost of goods;
Subtotal;
The amount of money received from the buyer;
Change amount;
Correction of the last line of the check;
Cancellation;
The total amount of all purchases;
Fiscal receipt;
Cashier number;
Check release time.
The same details are printed on the control tape as on the check, with the exception of:
Subtotal;
Amounts of money received from the buyer;
Change amounts.
Organization of the cashier's work. After the cashier is hired, an agreement on full financial responsibility is concluded with him. If it is necessary for a cashier to leave work, all existing valuables must be counted and accepted by another cashier in the presence of the manager or chief accountant. When receiving money from a buyer, it is necessary to check their solvency. Return of cash from the cash register for unused checks is carried out if there is an authorization inscription on the check from the head or administrator of the trading enterprise. Unused checks are kept in the cash register until the end of the working day, and then they are pasted on a piece of paper and a report is drawn up. At the end of the working day, the cashier must add up the money into banknotes and hand it over to the senior cashier or store manager using a receipt or cash receipt order.
Questions for self-control:
1. Describe modern cash register equipment.
2. State the operating rules and procedure for operating the CCP.
Bibliography:
| Main |
| 1. Bogachenko V.M., Kirillova N.A. Accounting [Text]: Textbook. - Rostov-on-Don: Phoenix, 2014. |
| 2. Bogachenko V.M., Kirillova N.A. Accounting Text]: Textbook. - Rostov-on-Don: Phoenix, 2013. |
| 3. Accounting (financial and managerial) [Electronic resource]: Textbook/Kondrakov N.P., 5th ed., revised. and additional - M.: NIC INFRA-M, 2016. - 584 p.: Access mode: http://znanium.com/bookread2.php?book=511230# - EBS ZNANIUM.COM, by password. |
| Additional |
| 1. Sotnikova, L.V. Audit of cash transactions [Electronic resource]: practical guide / L.V. Sotnikova; edited by IN AND. Podolsky. - M.: Unity-Dana, 2012. - 207 p. - Access mode: http://ezproxy.vzfei.ru:3158/index.php?page=book&id=118252 - EBS biblioclub.ru, by password. |
| 2. 26 accounting provisions [Text]. – M.: Prospekt, 2013. |
| 3. 25 accounting provisions [Text]. – M.: Eksmo, 2013. |
| 4. Information and legal system “ConsultantPlus”. |
Topic 2.5. Inspection of valuables and verification of the organization of cash operations. Responsibility for violation of cash discipline.
1. The concept of cash audit and control over compliance with cash discipline
2. Responsibility for compliance with the Procedure for conducting cash transactions.
1. The concept of cash audit and control over compliance with cash discipline
Within the time limits established by the head of the enterprise, as well as when cashiers change, a sudden audit of the cash register is carried out at each enterprise with a complete page-by-sheet recalculation of cash and checking of other valuables in the cash register.
The cash balance in the cash register is verified with the accounting data in the cash book. To carry out an audit of the cash register, a commission is appointed by order of the head of the enterprise, which draws up an act. If the audit detects a shortage or surplus of valuables in the cash register, the act indicates their amount and the circumstances of their occurrence.
In the conditions of automated cash book maintenance, the correct operation of the software for processing cash documents must be checked. The results of such an inventory are reflected in inventories compiled according to forms approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results”:
INV-15 “Cash Inventory Act”;
INV-16 “Inventory list of securities and forms of strict reporting documents.”
The cash inventory report (Form No. INV-15) is used to reflect the results of the inventory of the actual availability of funds, various valuables and documents (cash, stamps, checks (checkbooks) and others) located in the organization’s cash desk. The results of the inventory are drawn up in an act in two copies and signed by all members of the commission and persons responsible for the safety of valuables, and are brought to the attention of the head of the organization. One copy of the act is transferred to the accounting department of the organization, the second remains with the financially responsible person.
When there is a change of financially responsible persons, the act is drawn up in triplicate. One copy is transferred to the financially responsible person who handed over the valuables, the second to the financially responsible person who accepted the valuables, and the third to the accounting department.
During the inventory, operations for receiving and issuing cash, various valuables and documents are not carried out. It is not allowed to carry out an inventory if the inventory commission is incomplete. No erasures or blots are allowed in the inventories. Corrections are negotiated and signed by members of the commission and the financially responsible person. The inventory inventory of securities and forms of strict reporting documents (Form No. INV-16) is used to reflect the results of the inventory of the actual availability of securities and forms of strict reporting documents and identifying their quantitative discrepancies with accounting data. The inventory is drawn up in two copies, signed by the responsible persons of the inventory commission and the financially responsible person(s). One copy of the inventory is transferred to the organization’s accounting department, the second remains with the financially responsible person(s) who accepts securities or strict reporting document forms for safekeeping.
If there are strict reporting document forms numbered with one number, a set is compiled indicating the number of documents in it. Before the start of the inventory, a receipt is taken from each financially responsible person or group of persons responsible for the safety of securities and strict reporting document forms. The receipt is included in the header part of the inventory list. When there is a change in financially responsible persons, the inventory is drawn up in triplicate. One copy is transferred to the financially responsible person who accepted the securities and forms of strict reporting documents; the second copy - to the financially responsible person who handed over the securities and forms of strict reporting documents; the third copy is for accounting.
On the last page of the form, before the signature of the commission chairman, two free lines are given for recording the last document numbers in case of movement of securities and forms of strict reporting documents during the inventory.
When automated processing of data for recording inventory results, form No. INV-16 is issued to the commission on paper and computer media with completed columns 1 to 10. In the inventory, the commission fills out columns 11 and 12 about the actual availability of securities and strict reporting document forms.
