Working at a computer cash desk, online training. How to operate a cash register in Russia? Scheme of operation of the new generation CCP

Online cash register is a device that has a fiscal storage device with the help of which data about a transaction performed at the cash desk is transmitted via the Internet to the fiscal data operator, who subsequently redirects the received information to the tax authority.

In accordance with the amendments made to Law No. 54-FZ of May 22, 2003, most entrepreneurs are required to switch to using the new cash register system from July 2017.

An online cash register is a cash register that has a fiscal drive built into the body, with the help of which data on transactions performed at the cash register is transmitted via the Internet to the fiscal data operator (hereinafter referred to as the FDO).

Let's conduct a comparative analysis of the main differences between online cash register machines and the old-style machine

Online cash register (after amendments to law No. 54-FZ	Regular cash register (before amendments to law No. 54-FZ)
Internet connection
Necessarily	Not necessary
Conclusion of an agreement with OFD
Necessarily		Not necessary
Data storage
Information about completed transactions is transferred to the fiscal drive	Sales data was stored on EKLZ
Transfer of data to the inspection authority
Data on transactions performed through the OFD are transmitted to the tax authority online	The data is stored on the EKLZ and the tax authority could access it only after the information was removed from the tape by specialists from the technical service center
Cash receipt
contains 24 required details	The cash receipt contained 7 mandatory details. Previously, there was no need to indicate the taxation system, check verification site, fiscal storage number, etc. on the check.
Cash receipt format
The receipt can not only be printed on paper, but also sent to the buyer electronically by phone or email	The check could only be printed in paper form
Cash register registration
Online KKM can be registered remotely via personal account IP or legal entity on the Federal Tax Service website or using the OFD	KKM could be registered only through a personal visit to the tax authority
Service center
Not necessary	Necessarily
Presence of a hologram on the KKM body
Not required	Of course, its absence would result in a fine.

Before starting work using the online cash register, the cashier-operator receives:

• keys to the cash register, cash register drive and cash drawer;
• necessary consumables - receipt and control tapes, ribbon for the printing device, cleaning products, etc.;
• loose change and banknotes.

Then the cashier-operator must generate a report on the opening of the shift. The online cash register will automatically send this report to the operator. If the check is positive, the cash register will receive confirmation. After this, you can begin settlements with customers (clauses 2, 3, Article 4.3 of the Law of May 22, 2003 No. 54-FZ).

When making payments to each customer, the cashier-operator is obliged to:

• determine the total purchase amount based on the cash register indicator and tell it to the buyer;
• receive money, clearly state its amount and place this money separately in full view of the buyer;
• carry out an operation through an online cash register for the amount received;
• name the amount of change due and give it to the buyer along with a check or strict reporting form.

There are two options for issuing a check or strict reporting form.

Firstly, on paper.

Secondly, in electronic form. The check is not printed on paper, but is sent to the buyer’s phone number or e-mail. This is possible if the buyer provided such information before settlement.

At the end of the work shift, before the arrival of the cash collector, the cashier-operator generates a report on the closure of the shift on the cash register. Online cash register will automatically send this report to the fiscal data operator.

If the organization is small (with one or two transaction cash desks), the cashier-operator hands over the money directly to the collector.

After depositing the proceeds and completing the documents, the cashier performs between-repairs maintenance of the cash register, disconnects it from the network and closes it with a cover. Next, the cashier hands over the keys to the cash register and cash register to the head of the organization (his deputy, head of the section) for safekeeping against receipt.

Please note

Online cash registers do not require maintenance like old-style cash registers. Online cash registers and fiscal drives need to be repaired in specialized centers (for example, from the cash register manufacturer).

What details does a cash receipt and BSO contain?

Requirements for mandatory details and a strict reporting form are listed in Article 4.7 of Law No. 54-FZ.

So, the check issued by the online cash register must indicate:

1. place (address) of settlement;
2. the taxation system that is used in the calculation;
3. calculation sign:

• receiving money from the buyer (client) – receipt;
• return to the buyer (client) of funds received from him - return of receipt;
• issuing money to the buyer (client) is an expense;
• receipt of funds from the buyer (client) issued to him - return of expenses;

1. name of goods, works, services, payment, payment, their quantity, price per unit including discounts and markups, cost including discounts and markups, indicating the VAT rate. Individual entrepreneurs, and the simplified tax system, unified agricultural tax or UTII (except for those that sell excisable goods), may not indicate the name of the product (work, service) and their quantity until February 1, 2021 (clause 17 of article 7 of the Federal Law of July 3, 2016 No. 290-FZ);
2. the calculation amount with a separate indication of the rates and VAT amounts at these rates. An exception is made for non-payers of VAT or payers selling goods not subject to VAT;
3. form of payment (cash or electronic means of payment);
4. position and surname of the cashier who issued the cash receipt or issued it to the buyer (client) (except for online payments);
5. the address of the website of the authorized body on the Internet where you can check the authenticity of the check;
6. phone number or address email the buyer (client), if he asked to give him a check in electronic form, or an Internet address where you can receive such a check;
7. the email address of the sender of the cash receipt (strict reporting form) in electronic form, if the cash receipt (strict reporting form) was transferred to the buyer in electronic form.

According to the Federal Tax Service, a seller who uses an online cash register and has received an advance payment from the buyer must also issue him a cash receipt with the requisite “advance payment.” And after the final payment using the previously transferred advance, issue a cashier’s check with the requisite “advance offset” (letter of the Federal Tax Service of Russia dated November 11, 2016 No. AS-4-20/21345@).

All details of a paper check must be clear and easy to read for at least six months from the date of issue of the check (Clause 8, Article 4.7 of Law No. 54-FZ).

Please note

Online cash registers do not cancel the use of strict reporting forms. However, from July 1, 2018, it is necessary to form a BSO not by printing, but only through cash registers (Clause 8, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ).

Responsibility for non-use of CCP

Responsibility for non-use of cash registers is established by Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

The amount of the fine depends on the revenue that was not recorded through the cash register (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). So, for non-use of CCP you will be fined:

• official - in the amount of 1/4 to 1/2 of the unaccounted amount, but not less than 10,000 rubles;
• organization - from 3/4 to one size of the amount of the “unbroken” purchase, but not less than 30,000 rubles.

Repeated non-use of cash registers will be punished more severely only if the amount of payments “by the cash register” amounted to 1,000,000 rubles or more (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

An official may be disqualified for a period of one to two years, and the activities of individual entrepreneurs and organizations may be suspended for up to 90 days.

Responsibility for the use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, re-registration and use, has been in effect since February 1, 2017 (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

If you decide to open your own business, then you cannot do without a cash register. In trade, a cash register is considered an essential item, because an established cash accounting system today is impossible without this device. This article will tell you in detail how to use a cash register.

What criteria should you use to choose a cash register?

To answer this question It is important to consider certain factors:

• The scale of your business activity.
• The nature of the company itself.
• Pace and dynamics of development.
• Planned turnover (this may also include the sale of services).
• Intensity of cash flow.
• Preferences in the functionality of cash register equipment.
• Price range of this device.

Now you need to figure out how to use the cash register.

Using a cash register

After purchase, cash register equipment must undergo mandatory sealing at the central service station and registration with the tax service. After this, it is possible to legally use cash register equipment.

So, let's tell you how to use a cash register. The instructions look like this:

1. When starting your working day, you need to connect your cash register to the network.
2. Check the date and, if necessary, correct it.
3. The current date must be greater than the previous Z-report. This is necessary to activate the current mode.
4. Take X-report. For different models of cash registers, the key combination when taking reports may differ, but in any case, the manufacturer must indicate in the instructions how to use the cash register.
5. After this, zeros will appear on the machine’s screen, and this is where the cashier’s main work begins: amounts are entered, totals are summed up, and receipts are printed.
6. During a shift change, the amount accumulated in the cash register register is reconciled with the cash in the cash register (an X-report is taken).
7. At the end of the shift, you also need to take out the X-report, check the amount with the cash in the cash register and take out the final Z-report. In this case, the information is copied into the fiscal memory and the daily revenue counter is reset to zero.

Additional cash register functions

We have covered the main points of how to use it, now let’s move on to additional functions.

Today you can pay in every store using a plastic card. Here you will need a cashless payment option or a separate section on the cash register (this depends on the model of the equipment itself). To do this, you need to read the instructions or consult with another employee.

You also need to find out in advance how discounts work on a particular cash register (this could be simply a reduction in the amount or a specially built-in function).

To cancel an erroneous transaction or to issue a refund, there is a special button on the cash register. But here important point is also that in different organizations Such issues are approached in different ways.

We must not forget about the receipt tape in cash register equipment, because it tends to end at the most inopportune moment. Therefore, when colored stripes appear on a check, you urgently need to replace the receipt paper with a new roll:

1. To do this, you need to remove the plastic cover that covers the tape.
2. Remove the old roll from the rod and place the new one on it.
3. Now you need to slip the end of the paper tape under the shaft and press the corresponding button on the cash register.
4. Next, close the lid and tear off the blank receipt.

The receipt tape must be updated in a timely manner so that it does not end at the control receipt, otherwise a failure may occur on the cash register equipment.

So, we looked at how to use a cash register correctly. At the same time, you need to work carefully and concentratedly, since they are the ones that are checked first. Improper operation may result in penalties.

The most common cash registers

The simplest and most common cash register is commercial equipment of the Mercury brand. It appeared on the market in the 90s of the last century and since then has firmly occupied its niche. Over the years, many models of this brand have been released.

How to use the Mercury cash register

It was already mentioned above that these devices are quite easy to use. Their main work is described in four steps:

1. Turn on the device and check the correct date and time.
2. Setting up the cash register mode (press the "IT" button three times).
3. Punching the receipt (purchase amount, pressing the "PI" and "Total" buttons, respectively).
4. Removing a shift report (press the "RE" button twice and the "IT" button twice).

Other functions are described in detail in the manufacturer's instruction book for each specific model.

Cash register equipment for pharmacies

When answering the question about what kind of cash registers pharmacies use, you need to imagine the equipment of a completely new named healthcare institution or its re-equipment. In principle, any cash register is suitable for a pharmacy, but installed modern computer equipment is much more convenient to use and looks more aesthetically pleasing.

This will increase its competitiveness and attract additional customers. Such equipment is, of course, not cheap, but it pays for itself quite quickly, especially since you can get by with simpler and cheaper options to begin with. When installing such equipment, we must not forget about the reader for plastic cards, because this type calculation has already firmly entered our lives today.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert on accounting and taxation of the information agency "Clerk.Ru". Photo by B. Maltsev, news agency “Clerk.Ru”

Many enterprises carrying out trading operations sooner or later face the need to install and use cash registers in their work.

If a company is going to start selling products and services for cash for the first time, then it needs to have a clear understanding of the features of registering and using cash register systems.

The procedure for using CCP is regulated by the following provisions:

1. Law of April 25, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

1. Decrees of the Government of the Russian Federation dated July 23, 2007. No. 470 “On approval of the Regulations* on the registration and use of cash register equipment used by organizations and individual entrepreneurs", defining:

• requirements for cash register equipment used by organizations and individual entrepreneurs,
• the procedure and conditions for its registration and application when making cash payments (settlements using payment cards) in cases of sale of goods, performance of work or provision of services in the territory of the Russian Federation.

*Please note:Positiondoes not apply on the cash register usedcredit institutions when performing cash transactions, in terms of the rules establishing the procedure and conditions for its registration in tax authorities.

CCP must apply* when they make cash payments and (or) payments using payment cards in the following cases:

• sales of goods,
• execution of work,
• provision of services,

most organizations and individual entrepreneurs.

*In some cases, according to current legislation, companies or individual entrepreneurs can do without the use of cash register systems. So, from 01/01/2013.Certain provisions of the Federal Law of June 25, 2012 came into force. No. 94-FZ “On amendments to parts one and two Tax Code Russian Federation and separate legislative acts Russian Federation".

According to Article 5 of Law No. 94-FZ, paragraph 1 of Clause 2.1 of Article 2 of Law No. 54-FZ has been amended, according to which those individual entrepreneurs who apply the patent taxation system (in terms of types of activities falling under PSN).

Before you start using cash register payments, the cash register must be registered with the Federal Tax Service at the location of the organization (at the place of residence of the individual entrepreneur). If a cash register is registered by a separate division of the company, then you need to contact the Federal Tax Service at the location of such a separate division.

To do this, you must submit to the tax office statement on registration of cash register equipment. Its form was approved by the Order of the Federal Tax Service of the Russian Federation dated 04/09/2008. No. MM-3-2/152@ “On approval of application forms for registration of cash register equipment, cash register equipment accounting books and cash register equipment registration cards.”

According to clause 1 of article 2 and clause 1 of article 3 of law No. 54-FZ, organizations and individual entrepreneurs can only apply that cash register equipment, which is included in State Register.

At the same time, the Federal Tax Service in its Letter dated February 18, 2013. No. AS-4-2/2696@, reminds that from 01.01.2013. The Decree of the Government of the Russian Federation of December 17, 2012 came into force. No. 1319, which amended the Regulations* on the registration and application of cash register devices used by organizations and individual entrepreneurs, regarding the abolition of a visual control device - the “State Register” sign.

Accordingly, from 01/01/2013, the presence of the “State Register” sign on the body of the cash register is not mandatory and the cash register must be registered with the Federal Tax Service without this sign.

*Approved by the Decree of the Government of the Russian Federation dated July 23, 2007. No. 470.

In our article we will look at the procedure for registering a cash register with the tax authorities and talk about the necessary set of documents for this procedure. We will also give some recommendations for working with cash registers, which will be useful for those who are just starting to work with cash register equipment.

In addition, situations in which the use of CCP can be dispensed with will be considered.

The procedure for registering a cash register with the tax office

According to clause 15 of the Regulations on the registration and use of cash registers, to register a cash register*, the user submits to the Federal Tax Service an application for registering a cash register and a copy thereof.

*Excluding credit institutions.

An application to the Federal Tax Service is submitted:

• at the location of the legal entity or its separate division (if the cash register is registered for the division),
• at place of residence individual,

The application must be accompanied by:

1. passport of the cash register subject to registration,
2. an agreement on its technical support concluded by the user and the supplier (technical service center).

Federal Tax Service no later than 5 working days from the date of submission of the application and necessary documents, registers the cash register by entering information about it in ledger KKT.

Simultaneously with the registration of the cash register, the tax office issues to the user cash register registration card, and also returns the documents attached to the application.

The forms of the accounting book and registration card, as well as the application form, are approved by Order of the Federal Tax Service of the Russian Federation dated 04/09/2008 N MM-3-2/152@.

According to clause 16 of the Regulations, re-registration and de-registration of cash registers are also carried out upon application by the user within 5 working days from the date of submission of the application. It is provided to the Federal Tax Service where the cash register was registered. The application is accompanied by a KKT passport and registration card.

The registration, re-registration and de-registration of a cash register is made in the cash register’s passport, which is certified by the seal of the Federal Tax Service.

The deregistration of the cash register is also noted in the accounting book and registration card, which remains with the Federal Tax Service.

An employee of an organization or individual entrepreneur who will submit documents for registering a cash register must have an identification document (passport) and a power of attorney from the organization to register a cash register.

In addition to the above documents, the Federal Tax Service is usually asked to present:

• Certificate of state registration of a legal entity,
• Certificate of registration with the tax authority,
• A document confirming the ownership/right to use the premises (lease agreement, certificate of ownership), in which it is planned to install the CCP,
• Journal of the cashier-operator according to form No. KM-4,
• EKLZ passport,
• KKM version passport and additional sheet to it,
• Cash register registration card.

For a cash register that has previously been in use, you will need to submit a copy of its registration card with a note about deregistration with the Federal Tax Service.

In any case, before going to the Federal Tax Service, it seems reasonable to clarify exactly what requirements your particular business has. tax office to the package of documents required for registering a cash register.

In addition to providing a package of documents, you must also provide the cash register itself for inspection by a representative of the Federal Tax Service.

The cash register is inspected by an inspector and a specialist* from the technical service center.

*He carries out technical support cash register, putting on it the sign “ Service”, gluing seal stamps, entering information into the fiscal memory during registration, as well as replacing fiscal memory drives.

When CCP is allowed not to be used

In accordance with the provisions of paragraph 2 and paragraph 3 of Article 2 of Law No. 54-FZ, organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can produce cash cash settlements and/or payments using payment cards without application CCP:

1. When providing services to the population, subject to the issuance of strict reporting forms (such forms are equivalent to cash receipts), approved by the Decree of the Government of the Russian Federation dated 05/06/2008. No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without using cash registers”.

2. If an organization or individual entrepreneur is a UTII taxpayer in terms of activities falling under UTII (clause 2 of Article 346.26 of the Tax Code of the Russian Federation), as well as in the case of the individual entrepreneur applying the patent taxation system (when carrying out activities in respect of which the laws of the constituent entities of the Russian Federation provide for the application patent system), subject to the issuance of the following document upon request of the buyer:

• sales receipt,
• receipts,
• another document

confirming receipt of funds and containing the necessary details.

3. Upon implementation:

• newspapers and magazines,
• related products,

in newsstands and magazine kiosks, provided that the share of sales of newspapers and magazines is at least 50% and the range of related products is approved by the government of the Russian Federation.

Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is kept separately.

4. When selling:

• securities;
• lottery tickets;
• travel tickets and coupons for travel on city public transport.

5. When providing meals to students and employees secondary schools and equivalent to them educational institutions during training sessions.

6. When trading:

• in the markets,
• fairs,
• in exhibition complexes,

in other territories designated for trade, except located in these places:

• trade shops,
• pavilions,
• kiosks,
• tents,
• auto shops,
• auto shops,
• caravans,
• container-type premises and other similar places.

7. For small-scale retail trade in food and non-food products (except for technically complex goods and food products, requiring certain conditions of storage and sale):

• from hand carts,
• baskets,
• trays (including those protected from atmospheric precipitation frames covered with plastic film, canvas, tarpaulin).

8. When selling tea products in passenger train cars in an assortment approved by the federal executive body in the field of railway transport.

9. When selling ice cream and bottled soft drinks at kiosks.

10. Trade from tanks:

• beer,
• kvass,
• milk,
• vegetable oil,
• live fish,
• kerosene.

11. When trading vegetables and melons, they waddle.

12. When accepting glassware and waste materials from the population, except scrap metal

13. Upon implementation:

• Religious objects and religious literature,
• services for religious rites and ceremonies,

religious organizations registered in the manner established by the legislation of the Russian Federation.

14. When selling at par value:

• postage stamps,
• other marks applied to postal items,

confirming payment for postal services.

15. If the organization (IP) is located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government of the Russian Federation

16. Pharmacy organizations and their separate units located in paramedic and paramedic-obstetric centers located in rural settlements. They must have a pharmaceutical license.

Please note: The above pointsdo not apply :

• on payment agents engaged in accepting payments from individuals,
• on credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.

In addition, it should be remembered that according to the position set out in the Letter of the Ministry of Finance dated 09/03/2009 No. 03-01-15/9-441, retail sales alcoholic products without cash register strictlyprohibited.

Getting started with a cash register

When working with a cash register, you can be guided by the Standard Rules for the Operation of Cash Registers when Making Cash Settlements with the Population (approved by the Ministry of Finance of the Russian Federation on August 30, 1993 No. 104), which are applied to the extent that does not contradict Law No. 54-FZ.

According to clause 3.8.2 of the Model Rules, the cashier (controller - cashier, seller, waiter, etc.) is obliged to:

• check the serviceability of the blocking devices, refill the receipt and control tape, set the dater to the current date, set the numerator to zeros;
• turn on the machine to the electrical network and, by receiving a zero check, check its operation from the 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 receipt 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.

In most models of electronic cash registers, the date is set automatically. If your model does not have this option, then the date must be set manually.

The current date cannot be earlier than the date of the previous Z-report, otherwise the cash register will not switch to current operation mode.

After the trial zero checks have been punched, an intermediate X-report is punched. This daily report does not reset the information in RAM KKT.

An X-report is a check that displays the contents of counters (by section and by total) of a cash register, while the counter values ​​do not change.

The data displayed in the X-report at the beginning of the day must coincide with the data in the entries in column 9 of the cashier-operator’s journal (form No. KM-4) for the previous day. The same data is reflected in column 6 of the KM-4 journal.

X-reports can be taken to monitor the receipt of revenue during a shift or for the periodic delivery of cash revenue.

Punched X-reports during the day do not in any way affect the amount of accumulated revenue according to the cash register.

X-reports can be produced by sections, shift total and main total. They can be used, among other things, to determine shortages or surpluses in the cash register (X-report data is verified with the amount of actual revenue in the cash register cash drawer).

The simplest cash registers punch a receipt after entering the amount, specifying the section number and pressing the "enter" key. More complex devices may provide functions for entering prices using a barcode, calculating subtotals and change amounts, working with discounts on promotions, and the like.

In case of a cashier's error, it is necessary to knock out the correct receipt and hand it to the buyer. The incorrect check is canceled and stored. At the end of the day, for such checks, an act on the return of funds to customers for unused cash register receipts is drawn up in form No. KM-3.

The act in form No. KM-3 is drawn up in a single copy upon delivery and registration of revenue for the day. The line “Cash register” indicates the model (class, type, brand) of the cash register on which the incorrect receipt was entered. In the tabular part of this line enter:

Manufacturer number (usually indicated on the cash register itself, in the technical passport),

KKT registration number (can be found in the KKT registration card issued by the Federal Tax Service).

The line “Application program” indicates the name of the accounting program with the help of which operational accounting is organized. If the program is not used, then a dash is placed in this line.

In the “Cashier” column, enter the personnel number of the cashier-operator who entered the check incorrectly. The tabular part of the act reflects the numbers and amounts of each check. Checks are pasted onto a sheet of paper or attached to a document (due to the fact that checks are subject to severe fading, it is better to immediately make a photocopy of them).

The act is signed by the cashier-operator and approved by the manager.

This act is also drawn up if the buyer refuses the purchased product or service and the money is returned to him.

At the end of the day (at closing or upon arrival of the collector), the cashier must:

Prepare cash receipts and other payment documents;

Prepare a cash report and submit the proceeds along with the cash report to receipt order to the “main cash desk” (or directly to the bank’s collector).

In addition, it is necessary to take readings of sectional and control counters (registers), obtain a printout or remove the control tape used during the day from the cash register.

According to the counters (registers), the amount of revenue is determined at the beginning and at the end. The amount of revenue must correspond to the readings of cash totaling counters and the control tape and must coincide with the amount deposited at the main cash desk (collectors).

At the end of the day, you can first print the X report. Using it, you can check whether the cash in the cash register corresponds to the entered amounts. Then the Z-report is taken. This report resets the information in RAM and enters it into fiscal memory. This operation records the accumulated total of the entered amounts in the cash register memory and closes the fiscal shift (resets the daily revenue counter to zero).

The Z-report reflects not only the data of the control registers at the beginning and end of the working day and the amount of daily revenue, but also the total amount of money and checks returned to customers, the amount of discounts and canceled checks.

The amount of revenue must match the information on the control tape.

Each report has its own serial number. All reports received at the cash register must be carefully collected and stored (if possible, make photocopies).

Based on the Z-report, the cashier-operator daily draws up a certificate-report in form No. KM-6.

This certificate is used to draw up a cashier-operator report on cash register counter readings and revenue for a working day (shift).

The report is drawn up in one copy daily by the cashier-operator, signs it and, together with the revenue, submits it according to the PKO to the senior (chief) cashier or head of the organization.

In small organizations with one or two cash desks, the cashier/operator hands over the money directly to the bank collector. The transfer of money to the bank is reflected in the report. Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift) minus the amount of money returned to customers (clients) using unused cash receipts, and is confirmed by the corresponding signatures of department heads.

When accepting and posting money at the cash desk, the report is signed by the senior cashier and the head of the organization. The report serves as the basis for drawing up a summary report “Information on meter readings of cash register machines and the organization’s revenue” (form No. KM-7).

After the Z-report has been taken, the actual amount of revenue has been determined and verified, entries are made in the cashier-operator’s journal (form No. KM-4).

All entries in the journal are kept by the cashier/operator every day. chronological order ink or ballpoint pen without marks. If corrections are made to the journal, they must be specified and certified by the signatures of the cashier - the operator, the manager and the chief (senior) accountant of the organization.

If the readings coincide, they are entered into the log for the current day (shift) at the start of work, and this data is certified by the signatures of the cashier and the administrator on duty (columns 7, 8).

Column 15 of the journal records the amounts issued for checks returned by buyers (clients), based on the data of the Act on the return of money to buyers (clients) for unused cash receipts (form No. KM-3), as well as the number printed per working day (shift) zero checks.

At the end of the working day (shift), the cashier draws up a cash report and, along with it, hands over the receipts cash order senior cashier.

If there is a discrepancy between the results of the amounts on the control tape and the revenue, the reason for the discrepancy is determined, and the identified shortages or surpluses are entered in the appropriate columns of the Cashier-Operator Journal.

Cash transactions

In accordance with clause 1.6 of the Regulations of the Central Bank No. 373-P, cash transactions are carried out by a cashier or other employee (hereinafter referred to as the cashier), with the establishment of corresponding official rights and responsibilities, which the cashier must become familiar with under signature.

If there are several cashiers in an organization (IP), one of them performs the functions of a senior cashier.

Cash transactions can carried out by the leader.

Please note: The paying agent, bank payment agent (subagent), in addition to his own cash book, maintainsseparate cash book to account for cash received by him as part of agency activities.

In accordance with clause 2.1 of Regulation No. 373-P, cash documents of an organization (IP) are drawn up:

• chief accountant;
• an accountant or other employee (including a cashier) appointed by order of the head of the organization (IP).
• manager (in the absence of a chief accountant and accountant).

Cash documents indicate the basis for their execution and list the attached supporting documents:

• payroll statements according to form No. T-49,
• pay slips according to form No. T-53,
• statements,
• bills,
• other documents.

Please note: Applicationcorrections in cash documentsnot allowed .

Cash transactions carried out by an organization (IP) are drawn up with primary documents according to the forms and in the manner approved by the Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998. No. 88.

According to Information of the Ministry of Finance of Russia No. PZ-10/2012 “On entry into force on January 1, 2013. Federal Law of December 6, 2011 No. 402-FZ “On Accounting”:

“From January 1, 2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use.

At the same timecontinue to be mandatory forms of documents used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws(For example,cash documents

Changes and features of salary reporting in 2019. New in the calculation and taxation of wages and benefits.

Details

Becoming a cashier is not that difficult. The key thing to do is learn how to handle the cash register. Training a cashier on a cash register, however, is short and simple. But it is mandatory.

Every entrepreneur working with cash must have a cash register installed. This is what current legislation requires.

Even individual artisans must register their sales through cash register systems, not to mention large stores and retail networks, be it grocery hypermarkets or large stores household appliances, car showrooms, etc. Accordingly, someone must work with the cash register. As a rule, this is done by a specially designated employee - a cashier.

Where can I get training to operate a cash register?

Many retail enterprises conduct cash register training on their own. Any person who has the desire to master this technique can master this wisdom. Learn this for many years no need, a week’s practice under the guidance of an experienced employee and the newcomer will be able to begin performing his duties independently.

There are no special restrictions for applicants for this position, but, basically, it so happens that women work at the cash register. This is due to the fact that women often need such unskilled work, since it is not always possible to find another job with the same benefits.

Advantages of working as a cashier: work within walking distance from home, rich supply on the job market, low starting requirements for experience and qualifications, while being quite competitive wages, the opportunity to work shifts and have free time, the opportunity to master related specialties, such as accountant, merchandiser, salesman. As you can see, training a cashier to work behind a cash register is not difficult; there are many advantages to such a profession.

However, there are also disadvantages. It is necessary to constantly maintain concentration, be attentive, welcoming and friendly.

The disadvantages also include the fact that the routine duties of a cashier are quite monotonous. Before starting work, the cashier must: check whether the cash register entrusted to him is operational, set the date and time, and reset the cash register. Also, before starting work, the cashier must knock out several zero checks, thereby checking the functionality of the printing mechanism. At the end of the work shift, the cashier resets the cash register and hands over cash to an authorized employee or collector.

It is important to understand that cash register training involves more than just keystrokes. During the learning process, future employees learn that the cash register needs servicing.

The cashier enters the readings of the cash register into the cash book and confirms their correctness with his signature. Each new roll of control tape must also be decorated - the device number, date and control register data are indicated on the tape. At the beginning of the working day, there should be small change in the cash register, which the cashier receives from the person in charge. You also need to know and be able to do all this.

What should a cash register cashier know?

IN qualification directory professions, the knowledge that a cash register operator must have is listed:

• Know the device of the cash register and the rules of its operation, be able to produce settlement transactions on KKM various types;
• Be able to recognize signs of malfunction and eliminate minor breakdowns;
• Know and comply with the regulatory legislation on the use of cash registers in cash settlements with customers;
• Know the signs of solvency of money;
• Ensure service safety.

There are two mandatory conditions for applying for a cashier position. Those who work with the cash register must sign an agreement on financial liability and before starting work, they must learn how to properly operate the cash register. If the first is achieved easily, then to gain knowledge you need to learn.

Training in working with a cash register at courses

If you want to get a job in an organization that does not provide preliminary training for new employees, it makes sense to undergo cash register training at short-term specialized courses conducted by cash register and equipment service centers. Having received a cashier's certificate, you can expand the range of possible jobs.

Upon completion of the course, the cashier knows the work procedure thoroughly, the action algorithm looks something like this:

The cashier clearly states the amount calculated for the purchase, receives money from the buyer according to the value indicated on the price tag, enters the purchase price into the cash register, in accordance with the operating rules, prints a receipt, clearly states the amount of change due, and issues it along with the receipt to the buyer.

Cashier training on a cash register is carried out, for example, by such centers as: “MaxMaster”, TsTO VESTOR, service center Technical Maintenance of cash registers Garant Service, Service-KKM LLC and many, many more.

After undergoing instruction in such a center, you will master the necessary skills, learn basic operations on a cash register, and understand whether such work is suitable for you, since in practice you will be able to more clearly imagine the work process. It cannot be said that the work of a cashier is very interesting, but it is worthy of respect and has a lot of advantages. This might be just what's right for you.