What does a cash register look like? Working with cash register machines - what is it? Accounting and rules for operating a cash register

Working with a cash register requires certain skills. The cashier must know all the intricacies of working with cash registers, be able to fill out the cashier-operator log, take Z and X reports and, of course, have experience in closing a cash register.

How to operate a cash register

Preliminary preparation of the KKM for operation is carried out by a specialist from your technical service center (TSC). When putting the cash register into operation, cashiers are present - financially responsible persons. A representative of the central service center checks the serviceability of the cash register, tests it in operation and enters the data for the required receipt details.

Working with cash registers can only be entrusted to employees who have undergone special training (for example, at a central service center or simply in the process of being inducted into a position). An agreement on full financial responsibility must be concluded with cashiers. If you are a director or an individual entrepreneur, you can personally work at the cash register.

Responsibilities of the director and cashier when working with cash registers

Before you start working with the cash register, the key to the cash register is kept with you. Before starting work, you, your deputy, the administrator on duty or the chief (senior) cashier (depending on the size of your business) give the cashiers against receipt:

• keys to the cash register and cash drawer;
• bills and coins for change;
• necessary accessories for operating and maintaining the cash register (receipt tapes, ink ribbon, tools such as cleaning brushes and tweezers for removing stuck tape).

In addition, before working at the cash register, you or your authorized representative are obliged, together with the cashier:

• check the readings of sectional and control counters with the data in the cashier-operator’s book for the previous working day;
• enter this data in the book for the current day and certify with your signatures;
• draw up the beginning of the control tape - indicate on it the type and number of the cash register, the date and time of start of work, meter readings;
• close the lock on the cash meter readings;
• Make sure the cash register is in working order and ready for use.

After that, you give the cashier the keys - he can start working.

How to create an X-report in KKM

The X-report shows which transactions were carried out and for what amounts, and allows you to control revenue. The cashier takes out the first X-report at the beginning of the day, after he connects the cash register to electricity, makes sure that the numerator shows zeros, threads the receipt and control tape, checks the date and, if necessary, corrects it manually. The X-report at the beginning of the day will coincide with the data from the cashier-operator’s journal (form KM-4) for the previous day.

You can shoot not only a full X-report, but also separately for each department or product, as well as for cashiers. You can request such a report any number of times during the day - for example, at the end of each shift. Unlike the Z-report, the X-report does not reset revenue.

When outputting the X-report, its data is reconciled with the actual amount of revenue in the cash drawer. The last X-report is taken at the end of the day during the final reconciliation of revenue (during collection).

Online cash register 54-FZ Business.Ru in 1 day! You can get a convenient application in one click. This includes support for a cashier-seller, a convenient warehouse program and an online cash register with a fiscal drive.

How to operate a cash register

At the beginning of working with a cash register, the cashier punches several zero checks to check the serviceability of the cash register. Make sure that your cashiers calculate and tell customers the total amount of the purchase, specify the payment method (cash or card), and if suddenly the cash register does not accept cards, they warn customers about this. Also make sure that cashiers give customers receipts if you don't want to be fined.

When is an act in form No. KM-3 needed?

An act on the return of funds to customers in the KM-3 form is drawn up in one copy at the end of the day when the proceeds are handed over. The cashier signs it, and you approve it. Act KM-3 will be needed only if:

• the client refused the purchase and issued a return;
• The cashier made a mistake.

In the second case, the cashier must promptly knock out the correct check and give it to the client. A check with an error is canceled and filed with the act (since checks quickly fade, it is better to copy them immediately).

Form KM-3 includes information about the cash register, the cashier, and your accounting program. The act also includes the number and amount of each check.

Closing the cash register. How to create a Z-report in KKM

At the end of the day, you need to check the receipts at the cash register with the cash register readings. You can do this using the X-report. Then a cashier's Z-report is compiled, which contains:

• control register data at the beginning and end of the day;
• amount of revenue;
• information on the total amount of money and checks returned to clients, canceled checks;
• information about discounts.

The cashier will not hand over the proceeds until the Z-report is completed. The end of the control tape (printout) of the Z-report is signed, it indicates the type and number of the cash register, readings of control counters, amount, revenue, date and time of completion of work. Based on this report, other reporting forms are filled out - for example, a cashier-operator log.

Cashiers hand over money and a cash report in form KM-6 to the senior (chief) cashier. If you have one or two cash registers, the proceeds are handed over directly to the collector. Then the cashier needs to fill out the log, check the condition of the cash register and prepare it for tomorrow, disconnect the cash register from the network, cover it with a cover and hand over the keys to you against signature.

How to fill out the cashier-operator log

The rules for keeping a cashier-operator's journal are similar to the rules for filling out a cashier-operator's book that was used before. A log is created for each cash register separately or one common for all cash registers.

In general, this register is maintained in form No. KM-4, but it is allowed to fill out the cashier-operator’s journal in the abbreviated form No. KM-5 if the cash register is installed on the store counter. Waiters at catering outlets also use the KM-5 uniform.

Entries in the cashier-operator's journal are made in ink or a ballpoint pen, without any blots; corrections are certified by the signatures of the cashier and management (that is, your autograph).

If one journal is kept for all cash registers, entries are made in the order of numbering of cash registers. Naturally, all information is entered in chronological order.

The magazine, along with other important documents, for example, a cash register passport, should be kept with you.

The journal is filled out daily after the Z-report is taken at the cash register. It contains data on revenue, checks returned by clients, and the number of zero checks per day or per shift. The journal also reflects information about shortages or surpluses if the results of the amounts on the control tape diverge from the revenue.

After the introduction of online cash registers in accordance with Federal Law 54 in retail trade and public catering, the cashier’s work has not undergone significant changes - you still need to punch receipts and generate reports on the closure of the shift, only now on new cash register equipment. We will tell you how to use the online cash register in this article.

How to get started with an online checkout

According to the requirements of the law, The cash register must transfer receipts online to the fiscal data operator (OFD). The new cash register must be connected to the Internet, registered with the tax office, and an agreement must be signed with the OFD. After this, the owner needs to set up the cash register software and conduct induction training for employees - these services are provided by both technical service centers and cash register manufacturers.

All cashiers are required to undergo training and sign for it in the register. In addition, with employees it is necessary to conclude agreements on full financial liability.

Before starting work, the cashier must connect the cash register to the network and obtain the necessary materials (change money, receipt tape, keys to the cash register). You should insert the receipt tape into the cash register, fill out all the necessary information and have it certified by the senior cashier.

Preparing for work takes some time, so It is advisable for the cashier to come to the workplace in advance - for example, 30 minutes in advance before the opening of the outlet.

How to open a shift on an online cash register?

1. Form shift opening report- that is, press the “Open shift” button at the checkout. The report is sent electronically to the fiscal data operator.
2. Punch several zero checks to check the operation of the cash register, the quality of receipt printing and the availability of all necessary information. Receipts must include the correct date and time.
3. Print interim X-report. When opening a shift, it is important to recalculate the funds in the cash register and compare them with the data on the X-report

Issuing a paper and electronic check to the buyer

The cashier’s responsibilities include calculating the total cost of purchases, telling the buyer the amount, receiving payment from him (cash or card) and issuing a receipt at the online cash register. The cash desk prints a paper check and sends a copy to the fiscal data operator. Along with the paper check, the cashier gives the buyer change if the payment was made in cash. If a check is entered with an error, the cashier can generate a correction check.

According to the requirements of the law, at the request of the buyer the store is obliged to send him an electronic receipt (via SMS or e-mail). To do this, the buyer must provide a phone number, email, or provide a QR code from a specialized mobile application of the Federal Tax Service.

After purchasing the goods, the buyer pays for the goods in cash or by card. You need to scan the barcode on the product or enter the price manually.

The fiscal drive checks the data and if everything is in order, it generates and prints a receipt. You need to give this check to the buyer in two forms: paper and electronically to the email address, if it was specified during the purchase. To send checks to customers, the store can enter into an agreement with the OFD.

To learn more

Main functions of online cash register

Some online cash registers allow make the work of staff easier, automate cash transactions and serve customers faster. Thus, LiteBox online cash registers allow you to:

quickly enter goods into a receipt(via scanning a barcode, searching by the first letters of the name or using the panel of favorite products);

issue a refund or deferred check;

accept mixed payment(cash+non-cash+certificate for one check);

automate the sale of weighted goods(when connected to a scale) and many other functions.

At Lightbox cash registers it is easy to add goods to the nomenclature: just scan the barcode of the product, and the system itself will find the product in the directory (the company’s own development - contains more than 700,000 items) and automatically create a product card, which can be added to the nomenclature with one click.

How to close a shift

1. Make collection and hand over proceeds senior cashier or collector.
2. Print the Z-report at the checkout. The report is sent to the OFD and contains information about how many checks have been printed. Using the report, you can identify how many checks were not sent to the operator.

According to 54-FZ, The duration of the shift should not exceed 24 hours. If you forget to close a shift at the end of the day, you can do it the next day. The main thing is not to issue new checks before the previous shift is closed, otherwise the cash register will stop sending OFD data, and the company faces a fine: from 1,500 rubles to 3,000 rubles for an official or individual entrepreneur, from 5,000 rubles to 10,000 rubles for a legal entity.

What to avoid when working at the cash register

Do not track receipts sent to the tax office.

You can check how checks are sent in your personal account on the OFD or Federal Tax Service website. If there is a failure, you will see which checks were not sent and can resend them.

Do not provide the buyer with an electronic copy of the receipt.

Violation of the requirements of 54-FZ faces a fine:

2 thousand rubles for an entrepreneur;

10 thousand rubles - for a legal entity;

In addition, you must not leave the cash register unattended or allow strangers near it, or keep personal money in the cash register.

Working with an online cash register: possible problems

Lack of internet

If the Internet is lost, payment data can be stored in the memory of the fiscal drive for up to 30 days- during this period it is possible to restore the connection. If the connection is not restored within 30 days, the cash register will be blocked.

If your internet connection is unstable, The online cash register saves the data and automatically sends it to the OFD when the connection is restored.

Lack of electricity

If the sale occurred during a power outage, The cashier should generate a correction check. Such a receipt reflects the purchase amount, but does not record the name of the product. The check must be generated before the end of the shift.

Some online cash registers (for example, Lightbox cash registers) can operate for several hours on battery power, without being connected to the electrical network, allowing you not to stop sales in the event of a lack of electricity.

conclusions

In conclusion, we can conclude that the main thing is:

1. Maintain cash discipline- be sure to generate receipts for all sales and issue them to customers on time;
2. Correctly open and close shifts;
3. Monitor the transfer of data to the tax office;
4. Right organize work with an online cash register in the event of a lack of Internet or electricity.

Cash registers are used to record payment amounts and to process cash during the business day. There are many types of cash registers, including electronic cash registers, iPad cash registers, and other computer-based cash registers. Although each cash register has a number of features, they are all similar in operation.

Steps

Part 1

Install your cash register and connect it. Place the device on a solid, level surface. Ideally, a countertop with space for customers to place items is ideal. Plug the cash register directly into the outlet (do not use an extension cord).

Insert batteries. They provide backup memory for the cash register in the event of a power failure, and the batteries must be inserted before programming any functions of the machine. Remove the receipt paper compartment cover and locate the battery compartment. You may need a small screwdriver to unscrew the cap. Install batteries according to the instructions on the device. Reinstall the battery compartment cover.

• Sometimes the battery compartments are located under the paper roll compartment.
• Replace batteries once a year to keep them working properly.

1. Insert a roll of receipt paper. Remove the receipt paper compartment cover. Make sure the end of your paper roll has a straight edge to make it easier to insert into the paper feeder. Insert a roll of paper so that it fits through the front of the cash register so you can tear off receipts for customers. Press the FEED button so that the cash register catches the paper and passes it through.

   Unlock the cash register. There is usually a key for it that locks the cash register for security. Don't lose this key. You can simply leave it at the cash register so that you can easily find it and lock the cash register drawer if necessary.

   Turn on the cash register. Some machines have an ON/OFF switch on the back. Others have a key on the front at the top. Turn on the device or turn the key to the REG position (cash register mode).

   • Newer cash register models may have a MODE button instead of a regular key. Press the MODE button and scroll to REG or operating mode.

2. Program your cash register. Most cash registers can be programmed to group similar items into categories. These categories, or sections, may also be taxable or non-taxable. You can also set the time and date.

   • The programming function is usually started by turning the key to the PROG or P position, or by pressing the mode switch button to PROGRAM mode. Other machines may have a manual lever under the paper cover that must be set to Program mode.
   • Many of the cash registers have at least 4 tax buttons. They can be programmed for different tax rates depending on whether you pay a flat tax like some US states or have other types of taxes such as GST (Goods and Services Tax), PST (Provincial Sales Tax) or VAT rates (depending on your location).
   • Follow the specific instructions provided in your cash register manual to set up these features.

   Part 2

   Carrying out a sales operation

   1. Enter the security code or password to use the cash register. Many cash registers require you to enter your service number or other security code to use them. Service numbers are useful because they make it possible to allocate each purchase to a specific employee. This is useful for tracking sales and identifying errors.

      Enter the amount of the first item. Use the numeric keypad to enter the exact amount in rubles. Typically you do not need to enter the decimal separator as the cash register will do this for you.

      • Some cash registers use a scanner so you don't have to manually enter the cost of an item each time. The scanner reads the barcode and automatically enters product information. In this case, you do not need to select a partition in the next step.

   2. Click the appropriate department button. Most cash registers require you to press a button after entering an amount that will categorize the item into a specific sales category (such as clothing, food, etc.).

      • Keys for sections can be programmed as taxable or non-taxable. Check your machine's manual for instructions on how to program tax rates to the appropriate keys.
      • Look at the receipt: press the arrow or the SUBMIT button to move the paper up so you can read the entire amount written on the receipt.
      • Each item you add will add up to the total, which is usually displayed on the reader or screen.

   3. Add any required discounts to the price. If the item is on sale, you may need to enter a discount percentage. Enter the price of the item, click the section button, enter the discount amount as a percentage (for example, 15 would mean 15%), and then click the % button. It is usually located on the numeric keypad, on the left.

      Enter amounts for the remaining items. Use the number pad to enter the exact cost of each item. Don’t forget to press the corresponding section button each time after entering the cost.

      • If you have multiple copies of the same item, enter the number of those items, then press the QTY button, then the cost of one such item, and then the corresponding section button. For example, if you have 2 books for 6.99, click 2, then Qty, then 699, and the section button.

   4. Click the preliminary amount button. It displays the total cost of the entered product. The button will add all the necessary taxes that have been programmed into the section buttons.

   5. Find out how the buyer plans to pay. Customers can pay with cash, credit card or check. You can also accept gift cards and certificates, which are most often counted as cash.

      • Cash: Enter the amount of cash you received and click the CASH button (usually the largest button at the bottom on the right side of the cash register key set). Many cash registers will tell you how much to give the customer in change. However, not everyone does this, and you will have to do all the calculations in your head. Once the cash register opens, you can deposit cash or a check and count your change.
      • Credit card: press the CARD button and use the terminal to pay with cards.
      • Check: Enter the exact amount on the check, click the CHECK or CHK button, and place it in the cash register.
      • To open the cash register, you do not have to make a sale, you can click the NO PURCHASE or NP button. This function can be protected by the manager, and can request his code to put the cash register into NO PURCHASE mode.

   6. Close the cash register. Always close the cash register immediately and do not leave it open. Otherwise, theft may occur.

      • Always empty or put away the cash register at the end of the working day and store it in a safe place.

   Part 3

   Error correction

   1. Cancellation of sale. If you mistakenly entered the wrong price for an item, or the buyer decides they don't want to buy it after you've listed it, you may need to cancel the item or sale. It is removed from the provisional amount.

      • Enter the amount, click the section button, click the CANCEL button to remove it from the total. You must delete an item before adding a new one. Otherwise, you will need to make a subtotal, click the CANCEL button, then enter the exact amount entered by mistake, and click the section button. This way the erroneous amount will be deducted from the subtotal.
      • If you need to completely cancel the sale of several products, go through each one and cancel them individually.

   2. Return of purchase. If a customer wants to return an item, you need to factor that into your daily total before giving them the money. To return your purchase, click the RETURN button. Enter the exact cost of the item and click the corresponding section button. Click the subtotal button, then the CASH button. The cash register will open and you can return the money to the buyer.

      • Certain buttons and functions, such as refunds, can be blocked for use only by the manager. To switch the cash register to cancel or return mode, you may need to enter a manager code.
      • Check with your supervisor for the applicable return and cancellation policy.

The cashier is the main end user of the online cash register. How does he put the innovative device into practice? How can a seller work with an online cash register under various force majeure circumstances? Let's figure it out.

Preparing for work

Before using the online cash register, the cashier must carry out a number of preparatory procedures. Namely:

1. Read the instructions for working with the online cash register for the cashier and additional devices that are connected to it - an acquiring terminal, a barcode scanner, scales.

Video - instructions for working with the Mercury 185F cash register:

1. Study the cash register software with which the cash register will be used. Find out how this software is used, in particular:

• to fiscalize the receipt and issuance of funds, adjusting checks;
• to generate various reports on fiscal transactions;
• to set up discounts and implement other measures to stimulate sales.

1. Familiarize yourself with the rules for using cash register equipment (or using alternative fiscalization mechanisms) in difficult situations. For example:

• when there is a power outage or internet outage;
• in case of software failures in the online cash register;
• in case of force majeure situations of natural and man-made nature;
• in case of failures in the equipment connected to the cash register (for example, if payment by card does not go through).

Video - instructions on how to work with CCP Smart Terminal Evotor 7.2:

The employer’s task is to develop such rules, instructions and recommendations in advance. They may contain other requirements related to the operation of the CCP. For example:

• on preventive inspection of online cash registers before work (and on responding to identified malfunctions);
• on the procedure for receiving and depositing change money;
• on the procedure for obtaining materials necessary to ensure the operation of cash registers (primarily, this is a receipt tape);
• on organizing access to the online cash register by certain persons;
• on the procedure for fiscalization of transactions at the beginning and at the end of the working day.

Video - instructions for working with the Orion 100F cash register:

Having prepared to use the online cash register, the store employee begins his work shift. Let's consider what actions he will have to perform during interaction with visitors.

How to operate a cash register: step-by-step steps

Having arrived at work, performed the necessary actions according to the instructions and turned on the cash register, the store employee must, first of all, generate a cash register report about the start of the shift. This is a special fiscal document: it, like cash receipts, must be sent electronically to the Federal Tax Service (via the OFD) automatically.

Video - learning to work with an online cash register (basic operations):

When a buyer enters the store, names the desired product (or collects the purchase himself with a basket, and then goes to the cash register), the store employee needs (using the existing cash register software - on the cash register itself or on the computer to which it is connected):

1. Generate a preliminary check and name the amount to be paid.

1. Accept funds from the buyer (or activate the acquiring terminal for payment by card), pay him by giving change (make sure that the payment by card has gone through).

1. Punching a check means fiscalizing the operation. Wait until the receipt is printed and give it to the buyer.

Video - how to use the Mercury 130-F cash register:

During fiscalization, it is very important to correctly set the following key details of the check:

1. « Calculation sign».

It can be presented in 4 options:

• “arrival” (purchase made);
• “return receipt” (the product is returned - for example, due to the fact that it is of inadequate quality);
• “expense” (goods were received from the buyer on a paid basis - for example, vegetables were purchased from a farmer);
• “return of expenses” (vegetables were returned for some reason).

1. « Payment method indicator».

It can be presented in the following options:

• in the form of the code ADVANCE PAYMENT 100% (or 1) - if a full advance payment has been received for a certain product;
• in the form of ADVANCE PAYMENT code (or 2) - if a partial advance payment has been received for a certain product;
• in the form of an ADVANCE code (or 3) - if an amount has been received as an advance payment for an unspecified product (a special case - a gift card has been purchased);
• in the form of code FULL PAYMENT (or 4) - with the usual acceptance of payment for the goods (with immediate issuance);
• in the form of code PARTIAL PAYMENT AND CREDIT (or 5) - in case of partial payment for goods with immediate delivery (provided that a loan has been issued for the remaining cost of the goods);
• in the form of code TRANSFER ON CREDIT (or 7) - upon immediate issuance of goods that are fully sold on credit;
• in the form of code PAYMENT OF CREDIT (or 9) - upon receipt from a buyer who previously received the goods on credit, funds to pay for this loan.

Please note that these codes are set for paper cash receipts. By electronic means, others are defined - but the seller, as a rule, does not need to think about it, since these codes are set by specialists when setting up an online cash register. But the seller must, using cash register software, correctly apply the codes that are defined for checks.

If the buyer, prior to payment, provided the seller with his contact information in order to receive an electronic check, then the seller must send him the corresponding check by entering the necessary data into the cash register software through user interfaces.

Contacts (E-mail or mobile phone number) can be transmitted by the client either verbally or using a QR code generated by the mobile application from the Federal Tax Service - this is faster (if the seller has the technical ability to read this code from the screen of the buyer’s mobile gadget).

At the end of the work shift (it must be closed no later than 24 hours after opening, you can close it and open it immediately - if the store is open 24 hours), you need to generate a report on the end of the shift at the online cash register. Like the report on the start of a shift, this is a special fiscal document that is registered in the fiscal drive and transmitted to the OFD in electronic form.

Video - how to work with the Evotor 7.3 cash register (step-by-step steps):

Certain nuances characterize the use of correction checks, which can be generated at the online cash register quite regularly. Let's study them.

How to apply correction checks

The purpose of the correction check is deferred fiscalization of amounts accepted from individuals as payment for goods. That is, completed somewhat later than the immediate moment of settlement. This may be due to the fact that:

• the cashier, finishing his shift, discovered that the cash register had not been filled in (or, conversely, there was a shortage);
• at the time of settlement with the buyer, the cash register could not be used for some reason (for example, if the electricity was cut off).

The main differences between a correction check and a regular cash register are that:

• it does not indicate the list of goods supplied (as a rule, it is simply impossible to establish reliably);
• it allows you to indicate only two possible values ​​in the “settlement attribute” attribute - “receipt” (when fiscalizing a cash surplus) or “expense” (when fiscalizing a shortage).

Video - types of returns and adjustments of income/expenses:

A correction check should not be confused with a check that is used to correct already made fiscal entries (such a check is often called an adjustment check). A check used to correct fiscal data is generated if the cashier, when creating a preliminary check, forgot to include some goods in it (or, conversely, included unnecessary ones), and then fiscalized the operation by accepting payment from the buyer in a larger or smaller amount in comparison with that corresponding to the actual cost of the goods.

Having discovered such an error, the cashier must:

• generate a check, indicating in it the details “return of receipt” and the amount previously reflected in the incorrect check (that is, essentially canceling the incorrect check);
• generate a check with the details “receipt” and the correct amount.

Depending on whose benefit the mistake was made, the store returns the excessively withheld funds to the buyer or, conversely, the buyer pays the difference.

Video - how to make a refund through the online cash register at cash registers "Mercury", "ATOL" and "SHTRIKH-M":

Note that there is a slightly simpler way to correct the calculations: if it turns out that an amount larger than required has been fiscalized (as an option, if an excess item is included in the check), then it is enough to generate only a “receipt return” check for the excess amount (and issue it to the buyer this amount).

It is clear that in order to carry out these transactions, in which an adjustment check is applied, the buyer must be present in the store. Therefore, the cashier in the above situations needs to have time to attract the buyer’s attention before he leaves, or wait for the next visit (or contact him in one way or another and ask him to come to the store).

In addition to actions performed directly with the online cash register, the cashier, due to his job responsibilities, may need to work with a number of documents that are used to support fiscal transactions. Let's take a closer look at them.

Nuances of document flow during fiscal operations

The main documents maintained by the cashier include:

1. Cash book.

It is used to document all operations related to the receipt or issuance of funds at the enterprise. This includes, in particular:

• accepting funds from customers (and issuing them when returning goods);
• issuing travel allowances to employees, accepting funds not disbursed during the business trip;
• settlements with counterparties in cash.

The cashier himself is, as a rule, responsible only for the first type of operations. But within the limits of his competence, he needs to maintain a Cash Book.

1. Cash settlement orders (SCO), cash receipt orders (PKO).

Based on RKO and PKO, entries are made in the Cash Book. Actually, all these documents should be considered in the same context - but each of them has specifics for filling out.

Please note that if the cashier’s employer is an individual entrepreneur (or if the individual entrepreneur himself accepts payments from customers), then it is not necessary to maintain a Cash Book, Cash Register and Cash Register. However, individual entrepreneurs need to maintain another document - the Income and Expense Accounting Book.

The main source of data for filling out RKO, PKO and the Individual Entrepreneur Income and Expense Book is the end-of-shift report, which is generated at the online cash register (like a regular check, it is printed on a receipt printer). Thus, the report is used as a primary accounting document.

At the same time, there is a rule according to which a separate PKO must be drawn up for each group of fiscal transactions united by a certain requisite “calculation attribute” or “calculation method attribute”. That is, one order is drawn up for advance payments, and another order is drawn up for those made as part of regular payment for goods with immediate release.

We also note that if the goods are returned by the buyer, then there is no need to issue a cash settlement order. Instead, you should draw up a cash receipt order for the amount reduced by the value of the returned goods. As an option - a zero order (if necessary, supplemented by an accounting certificate with explanations regarding its preparation).

Let's now consider another nuance of the cashier's work - responding to difficult situations that may arise when working with cash registers.

How to work as a cashier with an online cash register in difficult situations

This could include situations such as:

1. Power outage.

If the cash register operates without a battery (and it is not possible to use an uninterruptible power supply), then it obviously cannot be used for the purpose of fiscalizing the amounts accepted from customers. In this case, trade will have to be suspended - since accepting funds from buyers without subsequent fiscalization of the accepted amount is an administrative violation and leads to large fines.

However, if there is reliable information that the electricity has been turned off for a long time, and customers really need goods from the store (for example, if these are essential food products), then, as a last resort, you can try to release them without breaking receipts - by issuing documents to customers, replacing checks (for example, these can be sales receipts or strict reporting forms). But later you must:

• break through revenue using familiar correction checks;
• notify the Federal Tax Service about the forced non-use of online cash registers due to a long power outage (with a certificate or other document from Energosbyt attached stating that there was a power failure).

However, this method of “legalizing” sales when the online cash register is disabled only reduces (albeit significantly) the likelihood of a fine, but does not reduce it to zero. It all depends on the position of the specific tax office. It is possible that the store owner will have to prove his case in court.

1. Internet shutdown.

This is the most minor problem. The online cash register can fully function without a constant Internet connection. The main thing is to ensure the transfer of fiscal data to the OFD at least once every 30 days. But if you don’t do this, the fiscal drive will be blocked if you fail to fulfill this obligation. Therefore, if a malfunction in the Internet is detected, it would be a good idea for the cashier to inform management or the employees responsible for the network about this.

1. Failure of cash register equipment(for example, it has a software glitch, it is damaged, something was spilled on it, etc.).

A cash register that refuses to work obviously cannot be used. Its non-use, although forced, constitutes the same administrative violation as the failure to use the cash register during a power outage. Therefore, in general, there is only one recommendation - stop trading.

But there are also non-standard situations. For example, a massive technical failure in the operation of a cash register from a certain manufacturer, as happened on December 17, 2017. Here again, however, sellers have a cost-effective way of responding to the situation—essentially similar to the one discussed above in the power outage scenario. You can continue trading without punching checks (optionally, issuing BSO or sales receipts to customers to confirm the purchase), and then:

• fiscalize accepted amounts using correction checks;
• if there has been a massive technical failure in the operation of a cash register from a certain manufacturer, request from such cash register manufacturer documentation confirming the occurrence of a massive failure in the cash register equipment (and certifying the fact that the store is not at fault);
• send to the Federal Tax Service all available information on the situation that has arisen.

Video - report on a massive technical failure in the operation of online cash registers on December 17, 2017:

But this method is applicable if the cash register refused to work for reasons beyond the direct control of the retailer. If the CCP fails because something was spilled or dropped on it, the scheme we considered most likely will not work.

A special case is the failure of the cash register due to force majeure.

1. Force Majeure.

Scenarios with a power outage, a breakdown of cash register equipment, and, possibly, a long-term Internet outage due to the destructive effects of natural or man-made factors, are possible here. The cash register can be washed away by a rain wave, or some heavy object can fall on it during a strong gust of wind.

In this case, trade must be stopped by law, but no one in their right mind would think about this. The store must be ready to immediately supply those in need with essential goods - with or without receipts. And the Federal Tax Service, most likely, will not even try to demand any clarification from the business entity regarding the non-use of online cash registers.

If you do not know how it is performed, it will help to understand the algorithm of this procedure.

What innovations were used in terms of calculation, registration and payment of UTII.

Video - how to use the EKR 2102K-F online cash register:

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 perform automatic installation and date verification. But some mechanical models require manual checking. 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 Decree of the Russian Federation, which was issued 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, an advance system is allowed. In her case, payment for goods and services is received at the checkout in advance in part. This phenomenon is called advance. The tax system insists that a check from the cash register be 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 use of cash register equipment when making cash settlements with the population” and other legal documents, the court makes a condemnation decision if a check was not punched during a power outage. 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 is called the Act on the return of funds to customers for 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 the cash register's RAM to the fiscal memory. 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, a cash order is issued. 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, 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. The dates and number of receipt orders in the case of the work of the entrepreneur himself are not issued. 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, the serial number of the report is entered. 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 were 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.