General rules for operating cash register machines. The process of organizing work at the cash register

Many accountants now have to master previously unfamiliar equipment - cash registers. Let's figure out what you need to know to avoid claims during the inspection.

How to work on cash registers is described in the Standard Rules for the Operation of Cash Registers (approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104). Despite the fact that they relate to settlements with the population, they can also be used in settlements with companies.

Please note: the company must familiarize the cashier-operator with these rules against signature. In addition, you need to conclude an agreement with him on full financial responsibility. For each cash register, a cashier-operator journal is kept (form No. KM-4). The cashier daily enters data into it about the initial and final amounts entered and the revenue for the day.

Before working on a cash register, it must be programmed so that it prints checks with the necessary details.

A technical service center specialist can set up the machine.

Details are mandatory and optional.

Required details include:

Name and tax identification number of the company;
- serial number of the KKM;
- serial number of the check;
- date and time of purchase;
- purchase price;
- a sign of fiscal mode (these are special characters that confirm that the cash register is registered and its memory operates in fiscal mode).

Additional details, for example, include:

Sections;
- highlighting taxes on checks;
- cashier passwords.

When working with companies, it is also convenient for the check to indicate the name of the buyer and details of the agreement under which the money was received. However, most cash register machines do not have such functions.

Sections can be divided into departments or customer groups. For example, a breakdown by client could look like this:

1st section - for settlements with individuals (sales tax is indicated on receipts);
- 2nd section - for settlements with companies (VAT is shown as a separate line on checks);
- 3rd section - for settlements with entrepreneurs (VAT and sales tax are printed on checks).

If you accept money by payment cards, you also need to allocate a separate section for this.

Beginning of work

Before you start working on the cash register, you need to insert a control tape into it. On it you must indicate the type and serial number of the machine, the date and time the work began, and the readings of sectional meters. The data on the tape must be certified by the signatures of the cashier-operator and administrator.

After turning on the machine, you need to check the date. On most electronic cash registers it is installed automatically. On other models it must be installed manually. The date cannot be earlier than the date of the previous Z-report. Otherwise, the cash register will not switch to the current operating mode.

Please note: the date and time on checks must comply with the requirements established in Government Decree No. 23 of January 8, 1992 “On the procedure for calculating time on the territory of the Russian Federation.” If the time deviates from the real time by more than five minutes, tax inspectors will try to regard this as non-use of the cash register and impose a fine.

Before you start working, you need to make sure that the machine prints receipts clearly. To do this, you need to print a check with a zero amount. It is also used to check the accuracy of time and date. As long as no purchases have been made, this data can be corrected. Nil checks must be kept until the end of the day.

Then they run the X-report (interim). It shows non-zeroable balances of cash counters (by sections and by total). Each machine has a specific key combination for generating an X-report (for example, pressing “Shift” and “X” at the same time). These indicators must coincide with the figures recorded in column 9 of the cashier-operator’s journal for the previous day. They are reflected in column 6 as data at the beginning of the current day.

Work during the day

On the simplest cash registers, checks are written like this. The cashier types the purchase price on the cash keyboard, presses the section number, and then the “Enter” key. A cash register can also provide functions such as entering prices using a barcode, calculating a subtotal (when the cashier enters the amount received from the buyer and the machine counts the change), working with discounts (surcharges), etc.

Please note: a cash receipt must be issued upon receipt of money from the buyer, and not along with the goods.

When working with a cash register, such problems may arise.

If the cashier punches the wrong amount, you must knock out the correct receipt and give it to the buyer. An erroneous check must be canceled (torn) and kept. At the end of the day, a return certificate is issued for such checks (form No. KM-3). The act must indicate the number and amount of incorrectly punched checks. Checks must be pasted on a piece of paper or attached to a document and submitted to the accounting department.

The amount erroneously entered for the day is indicated in column 15 of the cashier-operator’s journal. The revenue from the operating cash desk for that day is reduced by this amount.

If the buyer returns the goods, money is issued from the main cash register. At the same time, he must write a statement stating that he asks to take the goods back and return the money to him.

The cashier-operator must draw up an act for the return of the check (form No. KM-3). Money is issued to the buyer using a cash receipt order.

The amount erroneously entered for the day must be indicated in column 15 of the cashier-operator’s journal. Cash receipts for the current day are reduced by this amount. If the receipt for the return of the goods is brought on another day, then this is no longer reflected in the cashier-operator’s journal.

If the cash register is not working, you need to turn it off and call the administrator to register the end of the shift. In the cashier-operator's journal, you must indicate the time and reason for completing the work.

Before sending the cash register for repair, you need to record the readings of sectional and control meters in a report in form No. KM-2. When the mechanic returns the cash register from repair, he will restore this data to the machine’s memory.

End of shift

At the end of the day, it is advisable to print the X report first. It is used to preliminarily check whether the cash in the cash register matches the entered amounts. For erroneous checks, a return statement is drawn up (form No. KM-3).

At the end of the working day, the cashier-operator takes out a Z-report. This operation records the accumulated total of the entered amounts in the machine’s memory and closes the fiscal shift (resets the daily revenue counter to zero).

You can take several Z-reports on one day. For example, according to the Z-report, the cashier can hand over accumulated revenue to the main cash register during the day. The readings of the summing counter and the amount of daily revenue must be recorded in the cashier-operator's journal. The number of lines in the log must be equal to the number of Z-reports taken.

According to the journal data, you need to draw up a certificate from the cashier-operator (form No. KM-6). Data on the readings of the summing meter at the beginning and end of the day and the amount of revenue are transferred to it. Column 8 indicates the amounts for which the return statements were drawn up (according to form No. KM-3). Total revenue is calculated minus these amounts.

Z-reports taken must be kept for five years. Together with zero checks, it is better to paste them in one place, for example, in a special notebook. If you deregister cash registers, the tax office may require them to be checked.

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

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

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.

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,

*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 of the Tax Code of the Russian Federation and certain legislative acts of the 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 use cash register equipment that is included in the 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

*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 the place of residence of the individual,

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).

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.

In any case, before going to the Federal Tax Service, it seems reasonable to clarify exactly what requirements your tax office specifically imposes on 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.

Inspection of the cash register is carried out by an inspector and a specialist* from the technical service center.

*He provides technical support for the cash register, applying the “Service” sign to it, 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

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

3. Upon implementation:

• newspapers and magazines,
• related products,

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

4. When selling:

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

6. When trading:

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

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

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

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

10. Trade from tanks:

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

12. When accepting glassware and waste materials from the population, with the exception of scrap metal

13. Upon implementation:

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

14. When selling at par value:

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

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 divisions located in paramedic and paramedic-obstetric centers located in rural settlements. They must have a pharmaceutical license.

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.

Getting started with a cash register

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.

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 the cash register's RAM.

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),

Registration number of the cash register (can be found in the card for registering the cash register, which is issued by the Federal Tax Service).

The line “Application program” indicates the name of the accounting program with 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;

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

In addition, it is necessary to take readings from 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 clears 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 daily in chronological order in ink or a ballpoint pen without blots. 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, together with it, hands over the proceeds from the cash receipt order to the 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

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.

Note: The payment 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).

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

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

NEW! To find a high-paying job. Registration for preparation for testing (in person, remotely, recorded).

5.1 Cash registers

A cash register (CCM) is a tool for state control over cash flow, completeness and timeliness of cash receipts by enterprises.

A cash register is an electronic device equipped with a device for printing a cash receipt. This device has a screen, a keyboard and a printing device that prints on a special paper tape.

The cash register is used to pay for goods sold and services performed. The main task of a cash register is to record the purchase and sale transaction on paper (cash receipt). Cash registers can be fiscal (used in countries where fiscal legislation is in force) and non-fiscal. Fiscal cash registers differ from non-fiscal ones in the presence of fiscal memory - an information carrier from which data cannot be deleted, as well as other design features described by local fiscal legislation. The fiscal memory accumulates data on transactions performed using this cash register.

5.2 Classification of cash registers

Currently, there is a classifier of PFCs by area of ​​application and design.

By area of ​​application:

for trade;

for the service sector;

for trade in petroleum products;

for hotels and restaurants.

By design

An autonomous cash register is a cash register, the expansion of the functionality of which can only be achieved by connecting additional input-output devices controlled by the cash register according to the programs located in it. Autonomous cash registers also include portable cash registers that can operate without a permanent connection to the power grid.

A passive system cash register is a cash register that has the ability to work in a computer cash register system, but does not have the ability to control the operation of this system. The passive system cash register can be used as a stand-alone cash register.

An active system cash register is a cash register that has the ability to work in a computer cash register system, while controlling the operation of the system. An active system cash register also includes a POS terminal - a cash register with fiscal memory, which has the capabilities of a personal computer for input/output, storage, processing and display of information. An active system cash register can be used as a passive system or standalone cash register.

A fiscal registrar is a cash register that can only work as part of a computer cash register system, receiving data through a communication channel.

5.3 Laws on the use of Cash Register Equipment

Cash register machines (KKT, KKM) belong to the category of electronic computers. Cash register according to paragraph. 1 of Section I. “General Provisions” of the “Standard Rules for the Operation of Cash Registers when Making Cash Settlements with the Population” is a “counting, adding, computing and check printing device.” In accordance with GOST 15971-90 “Information processing systems. Terms and definitions": Tab. 1 clause 7. “A computer is a set of technical means that makes it possible to process information and obtain the result in the required form.” Since the cash register serves to process information (perform computational functions) and obtain the result in the required form (records it on paper tape), it is a computing machine. In accordance with GOST 15971-90 “Information processing systems. Terms and definitions": Table 1, paragraph 8. “An electronic computer is a computer whose main functional devices are made of electronic components.” The cash register includes electronic components - processor, data memory, program memory, power supply, and so on. Since all the main functions of the cash register are carried out at the expense of the specified electronic components included in its composition, the cash register is an electronic computer, and therefore falls under Articles 272, 273, 274 of the Criminal Code of the Russian Federation.

5.4 Registration of cash register with the Tax Service Inspectorate

Tax registration

Removal from the register

Service life

Application forms

Any cash registers, before using them at points of sale, must be registered with the tax office (IFTS) at the place of registration of the organization. Registration is carried out by the operational control departments of the relevant territorial branches of the Federal Tax Service. On the appointed day, you need to appear before the tax inspector along with a representative of the central service center and a cash register.

To register a cash register, you will need to prepare the following documents:

1. Application in the prescribed form

(For entrepreneurs - with a note about the absence of debt)

Issued by the Federal Tax Service Inspectorate;

The application must indicate the type of trade object and the type of activity of the organization!

2. Service agreement at the service center. (Original and copy.)

Preliminarily concluded with the Central Technical Service.

3. Technical passport of KKM

4. EKLZ passport

5. Passport of the KKM version + photocopy

6. Additional sheet to the passport of the KKM version + photocopy

(clauses 3-6 are included in the KKM package and are filled out by a representative of the central service center when concluding an agreement)

7. Cashier-operator's journal, laced, numbered, signed and sealed by the organization. (form KM-4)

The tax inspector certifies the journal with the signature and stamp of the tax authority, and sets the date of fiscalization of the cash register.

8. Logbook for recording calls from technical specialists, laced, numbered, signed (form KM-8).

9. Lease agreement for premises or certificate of ownership of the premises where the cash register will be installed. (Original and copy.)

10. A power of attorney for the right to register a cash register with the tax office, drawn up in the prescribed manner, and an identification document, if the registration of the cash register will be carried out not by the head of the organization or the chief accountant, but by another employee of the organization;

For representatives of individual entrepreneurs, a notarized power of attorney is required.

11. Availability of visual control means on the cash register case - volumetric holograms

(“State Register 200...” - four digits indicate the year the cash register was sold by the general supplier, it comes complete with the cash register.

“Service 200...” - four digits indicate the current year in which the KKM was delivered for service at the central service station, established when concluding an agreement with the central service center).

Work on cash register without problems
Many accountants now have to master previously unfamiliar equipment - cash registers. Let's figure out what you need to know to avoid claims during the inspection.

V. Yashina, auditor

How to work on cash registers is described in the Standard Rules for the Operation of Cash Registers (approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104). Despite the fact that they relate to settlements with the population, they can also be used in settlements with companies.

Please note: the company must familiarize the cashier-operator with these rules against signature. In addition, you need to conclude an agreement with him on full financial responsibility. For each cash register, a cashier-operator journal is kept (form No. KM-4). The cashier daily enters data into it about the initial and final amounts entered and the revenue for the day.

Before working on a cash register, it must be programmed so that it prints checks with the necessary details.

A technical service center specialist can set up the machine.

Details are mandatory and optional.

Required details include:

• name and tax identification number of the company;
• KKM serial number;
• serial number of the check;
• date and time of purchase;
• purchase price;

Additional details, for example, include:

• sections;
• highlighting taxes on checks;
• cashier passwords.

Sections can be divided into departments or customer groups. For example, a breakdown by client could look like this:

• 1st section - for settlements with individuals (sales tax is indicated on receipts);
• 2nd section - for settlements with companies (VAT is shown as a separate line on checks);
• Section 3 - for settlements with entrepreneurs (VAT and sales tax are printed on checks).

Beginning of work

After turning on the machine, you need to check the date. On most electronic cash registers it is installed automatically. On other models it must be installed manually. The date cannot be earlier than the date of the previous Z-report. Otherwise, the cash register will not switch to the current operating mode.

Please note: the date and time on checks must comply with the requirements established in Government Decree No. 23 of January 8, 1992 “On the procedure for calculating time on the territory of the Russian Federation.” If the time deviates from the real time by more than five minutes, tax inspectors will try to regard this as non-use of the cash register and impose a fine.

Before you start working, you need to make sure that the machine prints receipts clearly. To do this, you need to print a check with a zero amount. It is also used to check the accuracy of time and date. As long as no purchases have been made, this data can be corrected. Nil checks must be kept until the end of the day.

Then they run the X-report (interim). It shows non-zeroable balances of cash counters (by sections and by total). Each machine has a specific key combination for generating an X-report (for example, pressing “Shift” and “X” at the same time). These indicators must coincide with the figures recorded in column 9 of the cashier-operator’s journal for the previous day. They are reflected in column 6 as data at the beginning of the current day.

Work during the day

Please note: a cash receipt must be issued upon receipt of money from the buyer, and not along with the goods.

When working with a cash register, such problems may arise.

If the cashier punches the wrong amount, you must knock out the correct receipt and give it to the buyer. An erroneous check must be canceled (torn) and kept. At the end of the day, a return certificate is issued for such checks (form No. KM-3). The act must indicate the number and amount of incorrectly punched checks. Checks must be pasted on a piece of paper or attached to a document and submitted to the accounting department.

The amount erroneously entered for the day is indicated in column 15 of the cashier-operator’s journal. The revenue from the operating cash desk for that day is reduced by this amount.

If the buyer returns the goods, money is issued from the main cash register. At the same time, he must write a statement stating that he asks to take the goods back and return the money to him.

The cashier-operator must draw up an act for the return of the check (form No. KM-3). Money is issued to the buyer using a cash receipt order.

The amount erroneously entered for the day must be indicated in column 15 of the cashier-operator’s journal. Cash receipts for the current day are reduced by this amount. If the receipt for the return of the goods is brought on another day, then this is no longer reflected in the cashier-operator’s journal.

If the cash register is not working, you need to turn it off and call the administrator to register the end of the shift. In the cashier-operator's journal, you must indicate the time and reason for completing the work.

Before sending the cash register for repair, you need to record the readings of sectional and control meters in a report in form No. KM-2. When the mechanic returns the cash register from repair, he will restore this data to the machine’s memory.

End of shift

At the end of the working day, the cashier-operator removes Z-report. This operation records the accumulated total of the entered amounts in the machine’s memory and closes the fiscal shift (resets the daily revenue counter to zero).

You can take several Z-reports on one day. For example, according to the Z-report, the cashier can hand over accumulated revenue to the main cash register during the day. The readings of the summing counter and the amount of daily revenue must be recorded in the cashier-operator's journal. The number of lines in the log must be equal to the number of Z-reports taken.

According to the journal data, you need to draw up a certificate from the cashier-operator (form No. KM-6). Data on the readings of the summing meter at the beginning and end of the day and the amount of revenue are transferred to it. Column 8 indicates the amounts for which the return statements were drawn up (according to form No. KM-3). Total revenue is calculated minus these amounts.

Z-reports taken must be kept for five years. Together with zero checks, it is better to paste them in one place, for example, in a special notebook. If you deregister cash registers, the tax office may require them to be checked.

Work on cash register machines, cash transactions, settlements with customers, the procedure for putting machines into operation, their maintenance and control over their operation are regulated by the following documents:

Federal Law “On the use of cash registers when making cash payments to the population”;

Regulations on the use of cash registers when making cash payments to the population;

Standard rules for operating cash register machines when making cash payments to the population;

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

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

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

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

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

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

Preparing cash registers for operation

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

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

2. The cash register repair specialist, after testing the machine in operation, formalizes its transfer to operation, filling out all the data in the factory passport. He is obliged to seal the machine after installing a company cliché with the name of the enterprise and the number of the payment unit or enter it into the machine program.

3. Before cash registers are put into operation, there must be a lock; is closed, and the key (except for the keys for transferring sectional cash counters to zero) is kept by the director of the trading enterprise.< Ключи для перевода денежных счетчиков на нули передаются директором контролирующей организации - налоговой инспекции, где они хранятся в сейфах и выдаются по письменному распоряжению руководителя и главного бухгалтера этой организации специалисту, уполномоченному для проведения проверки.

4. For the cash register, the administration of the trading enterprise creates a Cashier-Operator Book in Form No. 24, which must be laced and sealed with the signatures of the tax inspector.

pa, director and chief (senior) accountant of the enterprise and seal. However, the Cashier-Operator Book does not replace the cash report (Form No. 25).

5. When installing cash registers on store shelves, the Cashier-Operator Book is kept in the abbreviated form No. 24-a.

6. It is allowed to maintain a common Book for all machines. In this case, entries must be made in the numbering order of all cash registers (No. 1, 2, 3, etc.) with the serial number of the cash register indicated in the numerator; counters of inoperative cash registers are repeated daily, indicating the reasons for inactivity (in stock, under repair, etc.) and certified by the signature of a representative of the administration of the trading enterprise. All entries in the Book are made in chronological order in ink, without blots. All corrections made to the Book must be specified and certified by the signatures of the cashier-operator, director and chief accountant.

7. The passport of the cash register, the Book of the cashier-operator, acts and other documents are kept by the director of the enterprise, his deputy or the chief (senior) accountant.

8. Before starting work on the cash register, the cashier receives from the store director or senior cashier everything necessary for work (keys, loose change and banknotes in the amount necessary for settlements with customers, accessories for operating and servicing the machine) against signature.

The director of a trading enterprise or his deputy is obliged to:

Open the lock of the drive and machine meters and, together with the cashier, take readings (receive a reporting sheet) of sectional and control meters and compare them with the readings recorded in the Cashier-Operator Book for the previous day;

Make sure that the readings match and enter them in the Book for the current day at the start of work and certify with your signature;

Draw up the beginning of the control tape, indicating on it the type and serial number of the machine, the date and time of start of work, certify the readings of sectional and control meters with a signature and close the lock of the cash meter readings;

Give the cashiers the keys to the machine drive lock;

Instruct the cashier on measures to prevent counterfeiting of checks (encryption of checks, a certain color of the check tape, maximum check amount, etc.);

Provide the cashier with small change coins and banknotes within the limits of the cash balance in the cash register in an amount not

required for settlements with customers, as well as receipt tapes of the appropriate color and size;

Instruct the cashier to begin work, making sure that the machine is in good working order and the workplace is ready to begin work.

The cashier is obliged:

Check the serviceability of the blocking devices, refill the receipt and control tapes;

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;

Wipe the casing with a rag and install a sign with your name on the buyer’s side.

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

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

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

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

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

The cashier clearly states the amount of money received and places it separately in full view of the buyer;

Prints a receipt on a cash register;

Announces to the buyer the total cost of all purchases;

Names the amount due to the buyer, change and issues it along with the check;

After completing the payment, he places the money received from the buyer in the cash drawer.

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

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

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

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

After the end of the shift, the cashier prepares his revenue, i.e., arranges cash by banknotes, and coins by their denomination, to

delivery to the senior cashier. The senior or chief cashier, in the presence of the cashier-operator, takes readings from the cash register counters at the end of the shift and displays a Z-report, thus closing the previous shift. The Z-report is signed by the cashier and the senior cashier. Then the senior cashier removes the control tape from the cash register and, together with the cashier, registers it at the end of the shift in the same way as at the beginning of the shift (date, end time, type and number of the cash register). For single-tape cash registers, the senior cashier, after entering the appropriate password, receives a printout of the control tape for the shift. In this case, the control tape is also a Z-report.