Working with a cash register. Correction check

Any work at the cashier's place begins with refueling the cash register. To do this, a tape is inserted into it, onto which a special marking is applied containing the device number and its type. The tape also contains the date of operation and the exact time of switching on. First, the meter readings at the time the cashier arrived are recorded. Before the first operation, all statistical data is certified by the operator or shift manager.

Next stage consists of checking the CCP date. Most electronic cash registers produce automatic installation and date verification. But some mechanical models require manual check. On average, the date should be no earlier than the last Z report. Otherwise, it will be impossible to start the current work.

All standards and requirements for setting and monitoring time and date are contained in the Resolution Russian Federation, which came out in January 1992. If a time deviation of 5 minutes or more is noted on the cash register, then during a tax audit, employees are subject to a fine for not using cash registers.

Opening a shift at the cash register

When opening a shift, the cash register is checked for functionality. For this purpose, a test receipt is printed. If necessary, several checks can be printed with a zero amount on them. The main task of a zero check is to check the clarity of the print, the quality of the designation of details, dates, and check digits. Before you start punching real numbers into the cash register operation, you can make adjustments to the date and time. Trial checks are stored until the end of the operator's shift or the completion of the department's work. They are attached to the report from the cash register.

After this, the X-report is printed. It is of an intermediate nature. When it is printed, the current amount is not reset. The current meter readings are printed on the X-report. They are divided into sections and general indicators. The main task of the first report is to reconcile the indicators in column 9 of the Journal for the previous day with current data. They are also recorded in the Operator’s Journal for the current day in column 6. During the operator's work, several X reports are taken. They are designed to control the incoming funds into the cash register. They are also printed when part of the proceeds is deposited. The number of X-reports punched per day is not limited. It does not affect work statistics, but helps the cashier track the correctness of settlement transactions.

X reports vary in type. They can be removed in sections, based on the results of the shift or the final result. They monitor the presence of shortfalls or excess funds at the checkout. When printing the report, the value is compared with the current cash in the cash register box.

The simplest models print a receipt only after the cost of the product has been entered and the enter key has been pressed. Most cash registers have cost entry via barcode. It is also possible to carry out intermediate operations, calculate change from the amount received, and apply discounts on special cards.

A receipt confirming the purchase is given to the buyer at the time the cash is collected. It is considered incorrect to issue a receipt at the time of delivery of goods. The operation of punching a check is significantly different when the payment is made by non-cash method (bank cards, checks, coupons).

Advance system

When working as entrepreneurs, it is allowed advance system. In her case, payment for goods and services is received at the checkout in advance in part. This phenomenon is called advance. IN tax system They insist that a check from the cash register is issued for the advance payment. If part of the amount has been received, and the remaining cost is paid upon receipt of the goods, then a separate check must be issued for this amount. Thus, the entire cost of goods and services must go through the cash register.

Some entrepreneurs do not agree with this arrangement. They note that the sale occurs only when the goods are transferred, therefore, the advance payment does not go through the cash register. But in this case the situation is disputed in court.

Power outage (light) when working at the cash register

Situations often arise when electricity is cut off in premises. If the machine does not work, then entrepreneurs or cashiers must stop working until the light turns on. Reporting in OKUD form No. 0700003 is not allowed, since it is not specified in the law. According to the letter dated April 19, 2005 “On the application of control cash register equipment when making cash settlements with the population" and others legal documents, the court makes a judgment if the check was not punched during the blackout. There are known cases where an entrepreneur was fined up to 30 thousand rubles for the absence of a receipt, especially if there are cash registers that operate without a direct connection to the power supply.

The wrong amount appears on the check

When working under load, situations arise when the wrong amount is printed on the check. In this case, you should re-issue the check for the correct value. The erroneous check is retained until the end of the work in a canceled form. When closing a shift and submitting a daily report, they are attached and drawn up in one document. It's called the Return Deed sums of money to customers using unused cash receipts. The act indicates the model, type, class, number of its manufacturer, registration number of the cash register. The Application program column contains information about the program that is used to record goods and maintain accounting for an entrepreneur. If the program is not installed, then a dash is indicated in the column. The cashier line must contain information about the personnel number of the operator who submits the reports and entered the cash receipt incorrectly. The act also contains information about the check number and the amount that was entered on it. The check itself is pasted onto the sheet and attached to the act.

The act itself is certified by the cashier and the entrepreneur. If the head of the enterprise himself is at the cash register, then he signs and approves the act independently.

Returning goods through the checkout

Documents are drawn up in the same way in case of returning goods if defects are discovered. The Law “On the Protection of Consumer Rights” of February 7, 1992 states that the buyer has the right to refuse the goods and demand a refund for the purchased goods if significant shortcomings and defects are detected. Returns are made within the warranty period, which is no more than 2 years. Returns of goods can be made without a sales receipt or other documents confirming the purchase. According to paragraph 5, paragraph 18 of the article, the store does not have the right to refuse the buyer, but may require writing a personal statement indicating passport details and reasons for the return. In addition, the buyer will have to prove the fact of purchase in this particular branch of the store.

Products that are not suitable for the buyer for a number of reasons are also subject to return: style, color, size or other reasons. In this case, the buyer can issue a refund if the product has not been used, has no defects and the documents for it have been preserved. When contacting the store, you must provide tags and the receipt used to make the purchase. The reason why the failure occurred is also indicated. The documents can be: warranty card, cash or sales receipt, control tape, which can be requested from the entrepreneur. On average, it should last for five years.

When returning a purchase on the day of purchase, you can present a cash receipt. In this case, the cashier or operator who issues the return puts a signature on it. After this, a document on the return of the goods is drawn up. He wears a casual uniform. After the documents are completed and signed by the entrepreneur or manager, the cashier can give the buyer cash. Next, you need to draw up an act that is responsible for returning the amount of money to the buyer. The procedure for registering the act was described above. The act is drawn up in accordance with all the requirements corresponding to form No. KM-3. The refund amount is recorded in column 15 of the operator's journal. Daily revenue is reduced by the amount of funds issued. Accordingly, if a check is brought on a day other than when the return is issued, then it does not go through the documents.

Ending the working day at the cash register

At the end of the work shift, an X-report is printed. It serves for preliminary verification of the status of the cash register and cash. After this, the cashier punches the Z-report. It serves to reset the daily information in the cash register. All data is transferred from random access memory cash desks to the fiscal office. As a result, the daily revenue is reset to zero and the fiscal shift is closed.

The Z-report serves not only to display the current amounts that passed through the cash register during the working day, but also to show the number of returns. It displays applied discounts, canceled purchases and other information. As a result, the daily revenue in the cash register must correspond to the information that is shown in the control figure of the report and the amount that was handed over to the entrepreneur. Revenue can be delivered several times during a work shift. The frequency of collecting money depends on the volume of purchases made. When collecting funds, registration is made cash order. It has the form No. KO-1. In this case, the cashier keeps a receipt indicating how much was deposited. If the manager performs the functions of a cashier, then he can do without depositing funds and filling out an order.

All reports taken from the cash register have a serial number. As Z-reports are taken, the number increases by 1. All reports, regardless of their type, are saved throughout the day and stored in separate documentation. They are attached to the cashier's daily report at the end of the shift.

At the end of the shift, the cashier issues a certificate. It has form No. KM-6 and wears a reporting form. Data for reference is taken from the final Z-report. The main task is to indicate in it the value of the cash register counters, daily revenue, and returns made. Dates and number receipt orders in the case of the work of the entrepreneur himself, they are not formalized. If the proceeds are handed over to the bank to the collector, the fields “Delivered to the Bank” and the receipt number are filled in.

If there are several machines operating at a point of sale, a summary report is created at the end of the working day. It has the form No. KM-7. It contains data received from the Certificate reports of all cashiers. More details about it can be found in Resolution No. 132.

After the cashier has completed the shift and taken the Z-report, he is obliged to make entries in the journal about the value of the cash counters at the beginning and end of the shift. They are noted in columns 6 and 9. Also in column 10 he enters the daily revenue. At the end, he leaves a personal signature under the data. His information is certified by the signature of the entrepreneur or general manager.

All journal entries are made using Z-reports. If there is no revenue for the day, a zero report is issued. All fields are filled in accordingly. The first column always indicates the date when the Z-report was taken. After this it is indicated serial number report. Columns 4 and 5 are intended for them. Point 11 of the journal contains information about cash handed over to the entrepreneur or general manager. This column contains data on the amounts that the manager withdraws from the cash register for various reasons.

To enter information about purchases that have been made by bank transfer(credit and bank cards) there are columns 12 and 13. The total cost of all such purchases is entered in them. Section 15 of the journal is intended for recording funds that were returned for goods or entered incorrectly.

All data that was entered into the journal must be certified by the signature of the cashier-operator who hands over the shift and the entrepreneur or general manager. Columns 8, 17 and 7, 16 are intended for this, respectively. If the company does not have a separate cashier, the manager can leave a signature only in columns 7 and 16.

All information that confirms the transfer and receipt of funds, such as the cashier's journal, z-reports for all working days, control tapes and other papers, are stored for the period established for the storage of primary documents. It is at least 5 years. All responsibility for storing information falls on the entrepreneur.

If the cash register is deregistered, the tax office has the right to request for inspection all documents confirming the passage of funds through the cash register.

Persons who are allowed to perform operations on a cash register are:

We studied the rules for operating the device (technical minimum);
Have mastered the specified operating rules for CCP;
An agreement is concluded with employees who have mastered the rules that they bear financial responsibility.

Instructions for using a cash register

Before the responsible person begins to use the cash register, the company director must:

Check the readings recorded in the operator’s log for the previous day;
Make sure that the readings match;
Enter them in the journal and certify with a signature;
Complete the beginning of the control tape (indicate the CCP number, the start of work and meter readings, the recorded data is certified by a signature);
Give the operator the key to the cash register;
Provide the responsible person with banknotes and coins;
Provide accessories necessary for work – receipt tapes, etc.;
Warn the cashier about fraud;

Before the cashier starts using the cash register, he must:

Check whether the blocking devices are working;
Thread the tape;
Set the dater to the current operating time;
Reset numbering;
Connect the device to the network;
Check the operation of the cash register by knocking out the control checks that are attached to the report.

How to operate a cash register: When checking out at the checkout, the operator must determine the total amount of purchases. This can be done by reading the cash register indicator or using a calculator. The received amount is called to the buyers, then the method of payment is specified.

If payment is made in cash, the cashier receives banknotes. The cashier must clearly state the amount and put the money aside. Money must be within the buyer's sight. Next, the cashier prints a cash receipt and gives the buyer a receipt with change, if he is due any.

If the buyer pays by bank card, then the cashier must insert it into the special connector of the machine. Next, the buyer must enter his personal code. Since the cash register is connected to the bank terminal, the communication channel reports the buyer’s card number and confirms whether there are funds for payment on the card. After confirmation, the required amount is withdrawn from the account. Next, the operator must print the receipt and return the card to the buyer with the receipt attached.

How to use the cash register: While working, a cashier should not:

Work without a cash register;
Operate a cash register with taped tape;
Allow unauthorized persons to access the apparatus (the director or other responsible person is an exception);
Leave the place of work without warning. If there is a need to leave the cash register, the cashier must take permission and keep the keys with him;
Change the operating parameters of the cash register;
Keep your own funds in the cash register.

How to operate a cash register: upon completion of work, the director, in the presence of the operator, is obliged to:

Take meter readings;
Get a printout;
Remove the control tape;
Subscribe at the end of the feed;
Indicate on the tape the CCP number, meter readings, revenue and work completion time;
Compare the money collected at the cash register with the readings on the tape.

Operate the cash register: end of the working day:

Prepare revenue and payment documents;
To make a report;
Hand over the proceeds to the chief cashier;
Fill out the operator log.

After registration of all necessary documents and reports, the cashier must:

Prepare the cash register for the next day of operation in accordance with technical requirements;
Close the CCP with a cover and disconnect the device from the network;
Hand over the keys to the cash register and booth to the director or other responsible person against signature.

It was procedure for operating a cash register at any enterprise that issues checks.

If the law obliges your organization to use a cash register for tax accounting, it must be sealed at the central service center and registered with the Federal Tax Service. Only after registration you will receive the right to legally use cash register equipment (cash register equipment).

At the beginning of the working day, turn on the cash register, check the date, and correct it manually if necessary. The date must be greater than the previous date Z-report so that the current operation mode is activated. WITH please X -report. The key combination for printing a report may differ on different cash register models; in any case, this sequence is indicated in the instructions included with the cash register. After “0.00” lights up on the screen, you can begin the main work of the cashier: enter sales amounts one by one, sum up. Make sure that the correct amount is reflected in the check (and not 12.00 instead of 1200, for example). Do not forget to hand the check to the buyer, since this is a fiscal document, the refusal to issue which entails administrative liability. Regularly reconcile the amount accumulated in the cash register registers and reflected in X-report, with the amount of cash in the cash register. Be sure to make a reconciliation when changing shifts, collecting or handing over the cash register. At the end of the day, print the X-statement, check the cash in the till, and then print the Z-statement. When printing the final control check, the accumulated information is copied from the cash register RAM to the fiscal memory, and the daily revenue counter is reset to zero.

When making payments with a plastic card, depending on the cash register model, use either the cashless payment option or a separate section (be sure to consult an experienced cashier who has worked on your machine, or read the cash register instructions). In any case, keep slip receipts with buyer signatures. Also, find out in advance from experienced colleagues how discounts should be reflected in the receipt (using the built-in cash register function or by reducing the amount), how to cancel an erroneous transaction and issue a refund. Because the approach to these issues may differ from one organization to another. Monitor the condition of the receipt tape in the cash register: as soon as you notice colored stripes on the printed receipt, immediately insert a new roll of receipt paper. To do this, open the plastic cover covering the tape, remove the rod, place a new roll of receipt tape on it, and put it in place. Now slide the end of the tape under the rubber shaft and press the “up arrow” key so that a blank check comes out, then tear it off. If you do not update the receipt tape in time, it may end while printing the control receipt when closing the cash register, and this can lead to a failure of the cash register.

The cash register requires concentration and attentiveness because it is an object tax audits, therefore, carefully study the instructions for using the cash register, write down in a language you understand how to perform basic operations on the cash register, and if you doubt anything, immediately ask for advice from an experienced mentor.

For reference entrepreneurial activity in the field of trade, according to the legislation of the Russian Federation, it is necessary to have a cash register that issues checks and stores information about the actions performed. This data must be transmitted to tax office. Since February 2017, the Federal Tax Service has obligated most Russian entrepreneurs to install online cash registers. From July 2018, absolutely everyone must switch to working with such equipment. Faced with innovations, many asked questions about how an online cash register works, what it is and how it differs from conventional cash register technology. Those who switched to new system a year ago, we may have already sorted out these issues. But beneficiaries for whom a delay in the transition to working with online cash register systems was provided (entrepreneurs on UTII and the patent tax system) have yet to understand the essence of the innovations.

What is an online cash register

An online cash register is a cash register that is equipped with a built-in fiscal drive that is capable of transmitting information about financial settlements to regulatory authorities in real time. When committing monetary transaction The data is immediately received by the tax service and stored on its computer servers. Such equipment only works if you have access to the Internet.

What does an online cash register consist of?

To understand in more detail the principle of operation of such equipment, you need to know what main components it consists of.

It is based on three parts built into the body with buttons on the outer surface:

A device designed for printing receipts.
Fiscal storage. It ensures the signing of checks, their encryption for the fiscal operator and decryption of data from him.
LAN card. It provides the ability to connect the cash register to the Internet. It has special connectors for connecting cable or wireless Internet.

Working with online cash registers

Not everyone knows on what principle the online cash register works and how data is transferred to the Federal Tax Service.

How the online cash register works:

The seller, calculating the buyer, enters the amount using the keyboard and presses a button to print the receipt.
The amount entered in the receipt and other information related to the sale (name of product, quantity, etc.) are transmitted in encrypted form to the fiscal data operator. This is an intermediary with whom the entrepreneur enters into a service agreement.
The operator checks the information and confirms its receipt.
The fiscal operator sends the same information to the Tax Service, and it is stored there for at least 5 years.

The whole process takes a few seconds, as the system works automatically.

Important! The entrepreneur signs an agreement with the fiscal operator after purchasing the online cash register, when installing it. The service company must be accredited by the tax service.

Requirements for the online cash register

The Tax Service maintains a special register of online cash registers approved for use. This list can be viewed on the official website of the Federal Tax Service. This list includes equipment that meets state standards. When purchasing cash register equipment, entrepreneurs need to know the following modern requirements that apply to online cash registers in accordance with Article 4. Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash register equipment...”:

The case must have a serial number designation.
A receipt printing device must be installed inside.
The device must have a clock capable of displaying real time.
The device must support the operation of the fiscal drive and the transfer of entered information to it.
The device must support the function of generating fiscal documents in electronic form.
The cash register must support printing paper checks (an exception for online stores, since they send checks in electronic format).

How do online cash registers differ from old-style cash registers?

The main difference between new generation cash registers is that they support the function of connecting to the Internet and transferring data from the fiscal drive to the tax service. But there are several more significant differences that provide them with advantages over old cash registers. A comparison of the differences is given in the table below.

	Online cash register	Regular CCT
Internet connection	Yes	No
Data storage	In the fiscal storage	In EKLZ (electronic control tape protected)
Cash register registration	Remotely through the website of the fiscal operator or the website of the Federal Tax Service	During a personal visit by the Federal Tax Service
Transfer of data to the Federal Tax Service	In real time	Data is removed from the tape by service center employees during a personal visit
Markings on the body	Factory number	Hologram. Its absence is punishable by fines
Check	Contains 24 details	Contains 7 details
Check format	Paper and electronic	Only paper

Thus, new generation devices are capable of transmitting information on financial calculations to the tax service via the Internet. There is no longer any need for maintenance from the centralized service center. This ensures a reduction in on-site tax audits of entrepreneurs. Also, the receipt issued by online cash desks contains maximum information that ensures the protection of the rights and interests of consumers.

How to use the online cash register

To start working with online cash registers, you first need to buy a device and register it with the Federal Tax Service. To avoid subsequent problems, it is important to understand how the process occurs and where to start:

You buy a cash register that is included in the official register of online cash registers approved for use.
You sign an agreement with a fiscal data operator accredited by the tax service.
Register the model online through the OFD or Federal Tax Service website.
Set up the device for operation (connect the Internet to it).

Step-by-step instructions for working at the checkout are as follows:

The seller counts the amount of purchases, displays the total and receives money from the consumer in cash or non-cash form.
The required amount is entered at the checkout.
A receipt is printed and issued to the buyer without fail.
At the client's request, the seller generates an electronic check.

At this moment, the fiscal operator receives information about the transaction performed, and then stores it on his server. Once a day, he transmits all data to the tax service.

How to receive an electronic check:

The buyer provides information about a telephone number or email address.
An electronic receipt is generated and a link to it is sent to the buyer.
The data can be decrypted by scanning the QR barcode contained in each receipt. To do this, a special application from the Federal Tax Service must be installed on your smartphone.

If an erroneous receipt is generated and it has already been printed, nothing can be changed. The data will be sent to regulatory authorities. In this case, it is necessary to complete a return operation, which is also transferred to the Federal Tax Service. Such erroneous receipts must be retained and submitted to the Internal Revenue Service upon request.

At the beginning of working hours, the cashier must open a shift by printing a shift opening report, which indicates the date and name of the cashier. At the end of the working day, you need to carry out the shift closing procedure. During the procedure, data on the closure of a shift, the number of checks, the amount of transactions, types of transactions (cash or bank transfer), etc. are transmitted to the OFD. The menu for different cash register models is different, but the principle of operation is the same for all.

To make the process of use more understandable, watch the video instructions for working with online cash registers.

Video about online cash registers

Cashier job description

Activity individual entrepreneurs and organizations are controlled by the tax authorities online, so making mistakes when working with the cash register is highly undesirable. This may raise a number of questions on the part of controllers and lead to an on-site inspection.

For financial and settlement transactions financial liability is borne by the cashier or salesperson. When hired by an individual entrepreneur or other institution, they are trained to work with the cash register, and upon registration, they are given job description for reference. According to many employer policies, a cashier's responsibilities include the following:

Correct calculation of buyers.
Mandatory delivery of change in full.
Careful handling of funds.
Resolving disputes with customers (return of goods and funds).
Collection and delivery of collections.
Control over the workplace (the presence of unauthorized persons at the cash drawer must not be allowed, leaving workplace, work without a receipt tape, etc.).
Opening shift.
Closing the shift and transferring proceeds to the appropriate persons.

Responsibility for cash, their surplus or shortage is borne by the cashier. If mistakes are made, management has the right to impose fines in accordance with the internal regulations of the organization.

Working with the online cash register is easy and simple. For the seller and ordinary consumers, the process of exchanging information with regulatory authorities is invisible, so in reality everything looks as usual.

Smile and be friendly! If your day is not going well, then leave all your worries at home and be polite during your shift, even with the nastiest clients. You don't have to be intrusive, but your customers are more likely to be happier if you serve them slowly but with a great attitude than if you serve them very quickly but rudely. If you can't rejoice at this moment, then at least pretend.

Learn the basics of operating a cash register. Whether it's an antique manual mechanism or a modern cash register, you need to know how to perform all the basic functions that will be repeated on at least every third or fourth customer. If the cash register has buttons for quick dialing amounts, such as 5, 10, 20, then learn how to use them. The first few days, review the basic rules if you have a free minute, and ask a more experienced cashier to check that you are doing everything correctly.

Find out how to conduct cash transactions, which happen quite often, but not every day. For example, if you sell gift certificates about once a week, it would still be best to learn how to do it. It is also important to know what to do if you make a mistake, or if any problem arises - what should you do if you gave the wrong change but have already closed the cash register, if someone wants a refund, or if the machine is frozen? If this was not explained to you during training, then ask your manager or a more experienced cashier to explain everything to you.

Find out who you can turn to in an unclear situation. In the beginning, you won't be able to remember every detail of the training, especially those cases that you have never encountered during your work, but you need to know where this information can be found if you encounter this problem. It would be a good idea to at least look through the manual for using the cash register so that you know approximately where what information is located.

Keep track of how your client will pay. Some pay in cash and need change, while others pay with a credit card and will need to enter their code and wait for the transaction to complete. At this time, they can do other necessary things, for example, put shopping in bags.

Know your store's assortment well so you can give advice and compliments. Even if you are a simple cashier and you do not work on the sales floor, you are still a store employee and may be contacted with questions. If you know that some purchase is very profitable, then let your customer know that this product is very good, or that you think it is the most the best choice from what was proposed and what the client did right choice. Be honest and don't overdo it, a small compliment will add value to the purchase and your client will be happy with the purchase.