Cash documents: registration, verification, storage. The procedure for preparing primary cash documents

Individual entrepreneur on the simplified tax system 15% trade in oils and spare parts purchased 2 cash registers on each of which the seller will work. The individual entrepreneur maintains the accounting personally. Question: what documents must be completed when working with cash register systems for each seller and individual entrepreneur from July 1, 2017.

Answer

You have the right to require cashiers to print out the cash register Z-report for each shift. There are no other required documents when working with a cash register for individual entrepreneurs.

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Since you work on an online cash register, you transfer all data through the fiscal data operator to the tax office. And all the reports generated by the cash register are recorded on the fiscal drive. The inspectorate already has access to this data. Therefore, after switching to online cash registers, you have the right not to fill out:

Act on transferring the readings of summing money counters to zeros and registering control counters of cash registers (form No. KM-1);

An act on taking readings from control and summing cash counters when handing over (sending) the cash register for repair and when returning it to the organization (form No. KM-2);

Act on the return of funds to buyers (clients) for unused cash receipts (form No. KM-3);

Journal of the cashier-operator (form No. KM-4);

Journal of registration of readings of summing cash and control counters of cash registers operating without a cashier-operator (form No. KM-5);

Certificate-report of the cashier-operator (form No. KM-6);

Information on KKM meter readings and the organization’s revenue (form No. KM-7);

Logbook for recording calls of technical specialists and recording work performed (form No. KM-8);

Certificate of verification of cash at the cash register (form No. KM-9).

Similar clarifications follow from the letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20/18059@ and the Ministry of Finance of Russia dated September 16, 2016 No. 03-01-15/54413.

In accordance with paragraphs. 4.1, 4.6 clause 4 of Bank of Russia Directive No. 3210-U dated March 11, 2014, individual entrepreneurs using the simplified tax system who keep a book of income and expenses according to the simplified tax system may not draw up a cash book, receipts and expenditure cash orders.

This is also confirmed by Letters of the Ministry of Finance of Russia dated October 17, 2014 N 03-11-11/52522, Federal Tax Service of Russia dated July 9, 2014 N ED-4-2/13338.

If it is convenient for you to keep records in the 1C accounting program, then when maintaining records, the program itself creates a cash book, incoming and outgoing cash orders.

In the cash book (form No. KO-4, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88), the program reflects information about what amounts were received and spent. Indicate in it the details of incoming and outgoing cash orders, the recipient or depositor of money (clause 4.6 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U).

The cash receipt order (form No. KO-1, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88) is filled out when cash is received. The document contains two parts: the order itself and a special tear-off receipt. The cashier fills out and signs both parts of the document.

Draw up a cash debit order in form No. KO-2 (clause 6 of Instruction No. 3210-U) when you withdraw cash from the cash register.

Based on amendments to the Federal Law No. 84, which regulates the use of cash register equipment in cash transactions, organizations and entrepreneurs have the opportunity to refuse to maintain part of the primary documentation, including forms KM-1 - KM-9. Most of the cash documents are fiscalized. However, documenting cash flow in the cash book, incoming and outgoing orders remains relevant when switching to an online cash register.

After the transition to “smart” cash registers, maintaining primary documentation has become much easier. The usual unified forms and accounting logs, previously drawn up on the basis of the requirements of Goskomstat Resolution No. 132 of December 25, 1998 and Federal Law-402 “On Accounting,” after the repeal of Government Resolution No. 47 0 from July 1, 2017, became optional for use.

The Ministry of Finance came to this conclusion, as reflected in its Letters No. 03-01-15/54413 (September 16, 2016), No. 03-01-15/28914 (May 12, 2017), No. 03-01-15/ 3482 (25 January 2017), No. 03-01-15/19821 (04 April 2017).

• Form KM-1 - an act used when resetting KKM counters;
• Form KM-2 - the act required to take readings when repairing the cash register and returning it to work;
• Form KM-3 - the act that was filled out when returning cash;
• Forms KM-4 – ;
• Form KM-5 - a special journal designed to record data when using cash registers that operate without a cashier-operator;
• Forms KM-6 – certificate-report for the cashier-operator;
• Forms KM-7 – a document recording CCT readings.

Since July 2017, businesses that have switched to online checkouts can legally refuse to fill out such forms.

Note. After switching to a new cash discipline, a business entity has the right to voluntarily maintain the old document flow. In this case, optional documents are filled out in any form.

Fiscal document formats

The requirements for fiscal documents that are generated during the operation of online cash registers are set out in paragraphs 4 and 5 of Article 4.1 of the Federal Law 84 in the new edition.

To a greater extent, they relate to the details of checks and reports, as well as the storage period in the FN, which is 30 days.

Reference. Before switching to a new cash discipline, it is worth familiarizing yourself with the full list of formats of fiscal documents that are required to be used; additional details and requirements for formation and processing are reflected in the Order of the Federal Tax Service No. ММВ-7-20/229 dated 21.03. 2017.

When using an online cash register, a business entity is obliged to properly prepare the necessary fiscal documents in the form of:

• Registration report - additional details are reflected in detail in table 7 of Order No. ММВ-7-20/229;
• A report reflecting changes in registration data - table 7 and table 8;
• The report that opens the shift is actually an analogue of report-X - table 17;
• Cash receipt or reporting forms - table 19;
• Corrective checks or BSO - table 30;
• , – analogue of report-Z – table 32;
• The report that is generated when closing the financial fund - table 33;
• A report confirming current calculations - table 18;
• Operator Confirmation Report - Table 34.

All fiscal documents are generated directly using the online cash register. That is, the cashier does not need to fill out the above documentation manually.

Important point! On different cash register models, fiscal reports and receipts (BSR) are generated using different algorithms.

But all models of online cash registers, approved by the Federal Tax Service and included in the register of cash register equipment, are developed to meet the requirements of Federal Law-84 and have the ability to issue the necessary fiscal documents.

For a cashier and accountant, it is important to know not so much the content of each document, since they are generated by modern cash register programs and are automatically transmitted to the Federal Tax Service, but rather the timing, frequency and basis for their execution.

All fiscal documents are stored in the memory of the Federal Tax Fund for 30 days. With a normal connection to the Internet, they are automatically transmitted from the Federal Tax Service. If the transfer of information does not occur within 30 days, the online cash register is blocked.

Therefore, fines largely relate not to the preparation of documentation, but not to the use of online cash registers as such, the use of faulty equipment, and for refusal to issue an electronic version of a receipt to the buyer.

Table 1. Penalties associated with the use of online cash registers

Grounds for application of penalties	Sanctions applied to a legal entity	Sanctions applied to the person responsible
Non-use of online device	75-100% of revenue	25-50% of revenue, but not less than 10,000 rubles.
Repeated refusal to use online cash register systems when the amount of revenue reaches 1 million rubles.	Suspension of juice activities for up to 90 days	Prohibition on professional activities for 1–2 years
Using a faulty cash register	Fine – 5,000 – 10,000 rubles.	Fine – 1500 – 3000 rubles.
Refusal to issue an electronic payment receipt to the buyer, Federal Law	Fine – 10,000 rubles.	Fine – 2,000 rubles.

Mandatory cash documents when working with online cash registers

Cash transactions are recorded in accordance with BR Decree No. 3210-U dated March 11, 2014. After the transition to new online cash registers, document flow was maintained. It is also necessary to draw up cash receipt orders (PKO) and cash outflow orders (COS) with the information entered in the cash book.

The forms of unified cash documents were approved by Resolution of the State Statistics Committee of the Russian Federation No. 88 back in 1998 and remain unchanged even after registration of online cash registers.

Cash book

Form No. KO-4 - cash book reflects information about received and issued funds, indicating the details of the PKO, RKO, recipient, and contributor of finance.

Records are kept directly on the day of the cash transaction.

You can maintain Form KO-4:

• using paper forms manually;
• on computer equipment with subsequent printing;
• in electronic form.

It is allowed to make changes to cash books filled out manually. To do this, the erroneous entry is crossed out and the correct information is entered. Such corrections must be certified by the cashier or chief accountant.

Important! Changes cannot be made to electronic cash books after they have been signed.

If an enterprise has separate divisions, cash books are maintained for each of them separately.

If there are no such divisions at the enterprise, one cash book is required even when combining tax regimes.

Individual entrepreneurs have the right to draw up one form No. KO-4 when conducting cash transactions.

In the absence of appropriate entries in the cash book, fines are provided:

• in the amount of 40,000 - 50,000 rubles. to the enterprise;
• in the amount of 4,000 – 5,000 rubles. for a manager, individual entrepreneur.

Receipt cash order

Form No. KO-1 – cash receipt order (PKO) displays the receipt of cash. The form consists of two parts: the order itself and the tear-off receipt.

The cashier fills out all the lines and signs both parts of the document. You can attach a report on the closure of the shift, which is the primary document, to the “receipt”.

Reference! It is not necessary to print out the shift closing report at the online cash register and keep it.

Account cash warrant

Form No. KO-2 - cash receipt order (RKO) reflects the amounts of cash issued from the cash register.

In the context of the use of online cash registers, RKO is issued when issuing small change bills and coins to the cashier-operator.

The question of how to register a cash register (cash register, cash register) is relevant for legal entities and individuals who are engaged in retail trade and providing a various range of services and use cash registers to carry out their activities.

According to the current legislation of the Russian Federation, cash registers must necessarily go through the registration procedure, since conducting settlement transactions with clients and customers using an unregistered cash register entails administrative penalties ( penalties - from 30,000 to 40,000 rubles per company and from 3,000 to 4,000 rubles per company manager).

The procedure for registering cash registers is regulated in detail by the provisions of the following regulations:

• Government Decree, which approved the “Regulations on the application and registration of cash registers used by individual entrepreneurs and organizations” No. 470 of July 23, 2007.
• Federal Law No. 54 of May 22, 2003, which regulates the procedure for cash payments and payment card payments made using cash registers.
• Local regulations issued by regional tax authorities.

When KKM is not needed

However, companies do not always need to have a cash register. The following can work without cash registers:

Registration of cash register with the tax office - step-by-step instructions

For enterprises and organizations, the tax authority for registering cash registers will be the corresponding tax office at the location of the legal entity.

If a legal entity has separate divisions that also use cash registers, then registration of the device is carried out in the tax inspectorates located at the place of registration of the enterprise's divisions (for example, an LLC has a chain of stores in different cities of the country, so it is necessary to register cash registers separately in the tax inspectorates in each city).

For an individual entrepreneur, the tax authority for registering a cash register will be the corresponding inspection office at the individual entrepreneur’s place of residence.

Step 1. Submission of documents

The first step in registering a cash register is submitting documents. Tax authorities register KKM within five working days from the date the applicant (or his representative) submits a package of documents, the receipt of which must be notified to the applicant in advance. So, if representatives of the tax service identify any shortcomings in the registration documents (for example, an incomplete package of documents), then the applicant can correct them within one business day from the date of receipt of the notification from the tax office, otherwise he will be denied registration of the cash register.

Step 2. Inspection of the cash register

After the applicant submits the registration documents, the tax inspector sets a specific date and time for the inspection (check) of the cash register. The entrepreneur must appear at the tax authority office on the appointed day with the cash register; if the entrepreneur does not come to inspect the device at the agreed time, he will be denied registration. In addition, a representative (mechanic) of the KKM Technical (Service) Service Center must be present during the inspection of the KKM with the entrepreneur. Only those KKM models that are included in the State Register of KKM and are also equipped with a special block of Electronic Control Secure Tape are subject to registration.

Step 3. Issuance of a KKM registration card

After checking the condition of the KKM and reviewing the package of documents, the tax authorities enter all information about the KKM into a special KKM Accounting Book, and also issue the KKM registration card and registration card to the entrepreneur, returning the originals of all submitted documents. In the submitted KKM passport, the tax inspector makes a note about the registration of the device and registers the cashier operator’s journal. After which the registration process of the cash register is considered completed and the applicant is allowed to use the registered cash register in his business activities.

The procedure for registering cash register machines in various tax departments may have its own characteristics. For example, the provision of a package of documents and an application for registration can be carried out both on specific reception days on a first-come, first-served basis, and according to preliminary records at the tax office, which should also be clarified in advance.

Video: KKM registration

Documents for registration of cash register

To register a cash register with the tax authorities, an entrepreneur should provide a package of the following documents:

• Passport EKLZ (Electronic control secure tape).
• An application on behalf of the owner of the cash register, which is drawn up in a special form approved by Order of the Federal Tax Service dated April 9, 2008 No. MM-3-2/15. A form for writing an application can be obtained from representatives of local tax authorities.
• Passport of the KKM model, filled out by a representative of the Service Center during the signing of the service agreement (the original and a copy of the passport are provided to the tax office).
• KKM technical passport (issued upon purchase of a cash register).
• Certificate of registration of an organization or individual entrepreneur with the tax authorities and assignment of a taxpayer identification number (it is enough to provide a copy to the tax office).
• Agreement for service (technical) maintenance of cash registers at Service Centers (the legislation of the Russian Federation prohibits the use of cash registers without a valid service agreement). The contract is concluded directly with the cash register supplier or a Service Center authorized by the cash register supplier.
• A power of attorney, which gives the right to register cash register with the tax authorities, if the registration is not carried out by the head of the enterprise (original power of attorney).
• The cashier's journal, which is compiled according to the KM-4 form.
• A premises rental agreement or any other document that confirms the possibility of installing a cash register at the address specified in the application where the device will be used (a copy and an original are provided).
• Certificate of state registration of an enterprise or organization (OGRN). You must provide a copy and original of the certificate to the tax office.
• Checking account.
• A journal for recording calls from specialist technicians, which is compiled according to the KM-8 form.

In addition, the tax office will ask an individual entrepreneur to present an identification document (passport), and a representative of a legal entity - a document that confirms his right to act on behalf of the company (for example, a protocol from a general meeting or a decision on the appointment of a sole executive body).

The package of documents that must be submitted for registering a cash register is established individually by regional tax offices and may differ, therefore, in order not to delay the registration procedure, it is advisable for the applicant to find out in advance from the tax office the list of required documents.

The cash register is sold in a non-fiscal (non-working) state, that is, the counter that summarizes revenue is turned off. Even if the device is used, fiscalization must be completed again. During the procedure, the following must be present:

• CTO employee.
• Tax inspector.
• Representative of the company by proxy.

Fiscalization is carried out only in cases where all documents are submitted on the day established by the tax service (on one of the 5 days when the tax office registers the cash register).

Before fiscalization, the central service center specialist:

• Checks the integrity of the cash register housing.
• Enters the serial number of the device into the memory.
• Programs the tax identification number and company name.

Then the tax inspector sets a password that protects the cash register from hacking, after which the central service station employee puts a security seal, and the date of sealing the device is entered into the KM-8 instructions. He puts his signature on the registration document and enters his license number there.

Test entry of the amount (1.11 rubles) on the machine is the final stage of fiscalization, allowing you to check the correctness of the printed details. The tax inspector, using the previously entered password, produces a trial Z-report. After this, the tax inspector and a representative of the company must sign an act on the registration of control meters and the transfer of all KKM readings to zero. If everything went well, the cash register is assigned a unique number, which is entered into a special fiscal journal.

Cost of KKM registration

There is currently no fee for registering a cash register with the tax authorities. A number of service and maintenance centers for devices, as well as intermediary law firms, provide companies with their services for registering cash registers with local tax authorities; the registration period in this case takes only 2-3 days. The cost of such a service is from 4,000 to 7,000 rubles.

Intermediaries undertake the preparation of a package of required documents, the purchase of cash registers and various courier duties.

If you deal with the registration procedure for cash registers yourself, then the financial resources will be spent several times less. So, you will only need to pay for the purchase of a cash register (average cost from 10,000 rubles) and for an agreement with a service center (from 2,000 to 4,000 rubles).

STEP 1. You need to choose and buy a cash register. When purchasing, you must make sure that the selected model is included in: “The State Register of Cash Register Equipment.” In addition, on the body of the device there must be a holographic sticker “State Register” indicating the current year, as well as the serial number and model name. You can buy cash register equipment at technical service centers (hereinafter referred to as TSC). There are plenty of such companies now. Use a search engine to find and compare their services/prices. STEP 2. Conclude a contract for KKM service at the central service center. This can be done either at the place where the cash register was purchased or at any other service center. And exactly in the city in which you will operate. You will receive the contract in your hands. And a three-dimensional hologram “Service” will be pasted onto the cash register. STEP 3. Actually, the registration of the cash register itself.

Documents required to work with cash registers

Attention

Where does the procedure take place? According to the law, registration of a cash register is carried out only by the tax authorities. It is better to find out the rules for accepting documents in advance. Many tax services have switched to an electronic queue, which guarantees a visit to the office on the day of application.

Inspectors involved in vehicle registration work at certain hours, so it is better to know the work schedule in advance. An individual entrepreneur applies to the tax service, which is located at the place of registration of the individual in whose name the enterprise is registered.

Info

If it is impossible to be present in person, a power of attorney certified by a notary is prepared. The person assigned to issue the cash register must have a passport with him.

Legal entities also contact the tax office at their place of registration.

Registering a cash register (KKM)

Let's start the shift When working, the cash register operator must clearly monitor how the unit operates, clean it and put it in order as needed. You must enter money into the machine strictly as written in the instructions for the specific machine.
Regular maintenance of the cash register is the key to its correct and long-term operation. When all the goods purchased by the client have been processed on the cash register, it shows the total cost of the purchase. The rules for operating cash registers oblige the client to clearly state this figure, and only after that take money from the person.
They are placed in the car so that the buyer can see how this happens. He must also see where the cashier puts the check in order to pick it up and not confuse it with other people’s documents.
If the cash register is located where the seller works, he must hand over the goods to the client at the time of purchase, giving a receipt.

Working with cash registers - what is it? accounting and rules for operating a cash register

Then you need to check the serviceability of the blocking devices, receive a zero (test) check in order to check the clarity and correctness of printing of the details on the check. Nil checks are attached at the end of the day to the cashier’s report and their quantity is entered in column 4 of forms KM-4, KM-5. The administration representative together with the cashier receive the shift report X in the “Indications” mode, check the readings of the cash shift registers (at the beginning of the shift they should have a zero value). After this, the readings of the summing cash counters at the beginning of the shift (column 6 - f.

Important

KM-4, f. KM-5) write down from the previous day of work to the end of the shift (column - 9 f. KM-4, column 7 - f. KM-5), which are certified by signatures.

Stepping back 10-15cm from the edge, the beginning of the control tape is drawn. It indicates the type and serial number of the cash register, the date and time the operation began, and the readings of cash and operational registers.

Online cash registers and cash documents according to new rules

There are also organizations for which registration of equipment is mandatory. These include LLCs and individual entrepreneurs operating in the form of retail sales in densely populated regions or via the Internet. Also, the mandatory registration process is carried out by enterprises operating via the Internet and receiving profit in cash for this. Categories freed from the need The latest innovations adopted in relation to working on a cash register indicate that banks and enterprises with a patent can refuse to use cash registers. Instead of checks, it is allowed to issue strict reporting forms. Individual entrepreneurs and LLCs that sell alcoholic beverages in remote places where there are power outages have the right to refuse to operate KKM, provided that they provide a report on UTII.

Registering a cash register with the tax office

KM-6) and hand over the proceeds along with a certificate - report to the senior cashier (manager, accountant of the enterprise) according to the RECEIVING cash order. 5. A representative of the administration, in the presence of the cashier, takes meter readings, that is, displays a changeable 2 - report in the “Cancellation” mode and writes this report into the cashier’s book of the operator. If the amount of revenue according to the counters (replaceable cash registers) differs from the actual amount of money, the amount of revenue is determined by adding the amounts printed on the control tape. Based on the results of the audit, the administration of the enterprise, in the event of a shortage of funds, must take measures to recover it from the guilty persons in the prescribed manner, and if there is a surplus of funds, enter them into accounting and attribute them to the results of economic activities.

How to use a cash register: step-by-step instructions

The administration representative signs the end of the control tape, indicating on it: type cash register number indications of cash and control registers shift revenue date and time of completion of work. FULL NAME. cashier and his signature full name. administration representative and his signature. 7. Having completed the registration of cash documents, the cashier takes care of the cash register and workplace, closes the cash register with a key, disconnects it from the network, covers it with a cover, and hands over the key and control tape to the administration for storage. 8. The senior (chief) cashier, after receiving all the necessary documents, draws up a summary report in form KM-7 for the current day.

Cash register equipment is designed to automate accounting, control and primary processing of cash transaction information and register it on paper.
The printing device of any cash register switches to receipt or reporting mode of operation.
For buyers, one of the primary documents upon the purchase of goods (works, services) are fiscal receipts
The following details must be reflected on the check or insert (backing document) issued to buyers (clients):
a) name of the organization,
b) identification number of the taxpayer organization;
c) serial number of the cash register;
d) serial number of the check,
e) date and time of purchase (service provision);
f) cost of purchase (service);
g) a sign of the fiscal regime.
Since CCT has now begun to be used in settlements with legal entities, it is advisable to indicate the amount of VAT on the check (see paragraph 4 of Article 168 of the Tax Code of the Russian Federation).
The check or insert (backing) document, control tapes issued to buyers (clients) may contain other data provided for by the technical requirements for cash register machines, taking into account the specifics of their areas of application (clause 4 of the Regulations on the use of cash register machines).
According to clause 6 of the Regulations on the Application of KM, checks are issued simultaneously with the issuance of goods (provision of services) using stamps or by tearing in designated places
For sellers and users of cash register equipment, the primary documents are fiscal reports.
There are two main reports:
X-report;
Z-otchsg.
The X-report is a list of readings and allows you to monitor the current state of the cash register for each department (section) or cashier.
Z-otchst - output of the control lsita (report on the closure of the SMS). Z-report indicators at the beginning and end of the working day are recorded daily in the cashier-operator’s journal (see p. 73).
In addition, using the cash register, you can display short and full fiscal reports, as well as fiscal reports by dates and shift numbers, etc.
In various situations, the following forms are filled out, approved by Decree of the State Statistics Committee of Russia dated 2S.12.98 No. 132:
Act on the translation of testimony about "" w iruyushchph cash meters for bullets and registry pit msh fashshh counters KKM (form JVe KM-1)
It is used when commissioning a new cash register and during inventory in organizations to formalize the transfer of readings of summing cash counters and registration of control counters (fiscal memory report) before and after their transfer to zeros. The act is drawn up in two copies by members of the commission with the obligatory participation of a representative of the controlling organization (tax inspector). One copy of the act as a control copy is transferred to the organization that services and controls cash registers, the second remains with this organization.
The act reflects the readings of control counters (fiscal memory report), registering the number of transfers of the readings of summing counters to zeros, a general summing counter, and sectional summing cash counters.
The act is signed by the responsible persons of the commission consisting of a representative of the controlling organization, a manager, a chief accountant, a senior cashier and a cashier of the organization. See sample on p. 66.
Unified form No. KNM
Approved by Resolution of the State Statistics Committee of Russia dated 25 12 58 No. 132


cash register
ACT
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This act was drawn up by the committee with the participation of representatives of the controlling organization (certificate No. 573 or “]_0- yapoel 200.6 tons), which carried out the transfer of the cash register counters to non-zeros for the readings:
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tesla hereyuda to zero

Basis of decision UMNO Ні 11 for Moscow from t9.CE.2006 Hi 125V/KA
Representative of the controlling organization (tax
inspector) Federal Tax Service Hi t1 for Moscow, ^ Elena Simonova
Inspector ILOSHL^L. Konstantinovna
(place of work, leg "рсіь) signature pectumfpcera signatures
Rugaeoditeg Director Simiissh SINICHKIN Lev Semyonovna
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Steposhkino Yulia Vesiyayavna
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Vasilyeva Olga Mikhailoshno
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Pnkhpelkino Galina Ivanovna
The act of taking control readings and summing up is used to formalize the taking of readings STORINKO* when repairing a cash register by a specialist from a technical service center for cash registers or when transferring it for work to another organization.
The act is drawn up and signed by members of the commission with the obligatory participation of a representative of the controlling organization (tax inspector), manager, senior cashier, cashier of the organization and a specialist from the KKM technical service center.
The act with the invoice issued for the transfer of the KKM to another organization or to the KKM technical service center for repairs is submitted to the organization’s accounting department no later than the next day. Appropriate notes about this are made in the cashier-operator’s journal (form No. KM-4) at the end of the entries for the working day,
Repair of cash registers is carried out with the permission of the organization's administration only after the readings of the summing cash and control counters (fiscal memory report) have been crumpled. After the repair, the readings of the summing cash and control counters (fiscal memory report) are checked and recorded in the act, and the casing is checked - The cash register is sealed. See sample on p. €9-
Act on the return of funds to buyers (Clients) using cleared cash register receipts (including erroneously punched cash receipts) (Form No. KM-3)
It is used in organizations to process the return of money to customers (clients) using unused cash receipts, including erroneously punched cash receipts. The act must list the number and amount of each check.
The act is drawn up in one copy by the members of the commission and, together with canceled checks (the checks are torn or the corresponding stamp is placed on them), pasted on a sheet of paper, is handed over to the accounting department of the organization and stored in documents for a given date. The cash register's revenue is reduced by the amount of money on checks returned by customers (clients), and this information is entered into the cashier-operator's journal (form No. KM-4). The act is signed by the responsible persons of the commission consisting of the head, head of the department (section), senior cashier and cashier-operator of the organization. For example, see p. 71. For registration and return procedures, see p. 90-91.

ABOUT TAKENING READINGS OF CONTROL AND SUMMARY MONEY COUNTERS WHEN DELIVERY (SENDING) THE CASH MACHINE FOR REPAIR AND WHEN RETURNING IT TO THE ORGANIZATION
This act was drawn up by a commission that established the nature of the malfunction when sent for repairs and the conclusion of a specialist from the technical service center on the condition of the fiscal memory unit. When the power supply unit is installed, the fiscal memory unit is not damaged and there is no need for intervention during repairs Gosha name Paredetlrshoy mom™ When returning the car after the reulé e oіgakzyaїio a) commercial counters (fiscal money report), I register the number of transfers of the readings of the summing money 2 « 6 8
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Reverse side of form No. KM-2 When submitting for repair:
Members of the commission: Ruyueodigei
Senior cashier
Cashier
Director
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Vasilyeva Olga Mikhailovna signature decryption of signature
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Representative of the regulatory organization (tax inspector)
Simonova Elena
Upon return (reception) from repair:
Members of the commission:
Lead™. Director of Yoimmenm-Sinichkin Lev SemOFTCBHV
Senior cashier Cashier
Z"Ch^ish/p. Vasilyeva Olga MihoYalovno
decryption of signature (extent,ignl. Perepelkina Gdlina Ivanovna
Representative of the controlling organization (tax inspector)
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Unified form No. KM-3
Approved by Resolution of the State Statistics Committee of Russia FROM 25-12.98 No. 132
Edolveye LLC,
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registration
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Cashier Type of operation
YAKM.N- Sinichkin Lev Semenovich
ABOUT REFUND ON JULY 24, 2006
AMOUNT TO BUYERS (CLIENTS) FOR UNUSED CASH RECEIPT (including erroneously punched cash receipts)
commission, Gotorrhea installed

No
The cash register revenue should be reduced by the specified amount.
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Senior cashier
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Cashier-atervtsinst
checks) are canceled and attached to the act. Application SY__?-
Journal of kachyar-operatiopispt (f rm No. KM-4)
The journal is used to record transactions on the receipt and expenditure of cash (revenue) for each cash register machine of the organization, and is also accompanied by a control and registration document of meter readings
All entries in the journal are written by the cashier-operator daily and in chronological order in ink or a Shari Cola pen without marks. If corrections are made to the journal, then they must be approved and verified by the signatures of the cashier-operator, the manager and the sent (senior) accountant of the organization.
We bring to the attention of readers an algorithm for designing a cashier-opsrationist's journal and the procedure for performing individual actions - with our comments.
An example of a completed cashier-operator logbook in form N° KM-4 can be found on p. 75-76.
Action 1. Filling out the cover of the cashier-operator's journal
Taylitsa 2.6.1
Filling out the cover of form No. KM-4 "SET" Order of completion" Notes from the author Line yurganovtsia, Name of the organization, its address and telephone number Dalva in the same line in the registration form indicates the year of the organization according to the ShYU, which was not organized by the statistics body immediately after registration of Gref " INN" Taxpayer number assigned to the organization Line "core cutting subdivision" Name of the structural unit of the organization
\Column ісВідвіла-стія according to OKDP" Code according to OADP (All-Russian^ class-
sifishore vadoekonomic.i "s"I de?, tshmoyai, products and edt)
Deathgbl 261
rsnieyatp Poridokeapolnyiya Notes “para Stroga Lontrsl-
no, model (class, type, world)" Column "Manufacturer number - Class, type. brand of cash register Information about the cash register NUMBER assigned to the company - On the cash register, we provide your own number, which is required to be entered in all * “*jM®iax. otpsyaschkkhkhsya to the date of the machine Column “Registration number!” vіymshnevnaїugoііipіоіodo Strict “Applications program” Name of the pragm. VOSHG magazine IN AVAIOSIY FROM quantity eadshav to be Sl4,K80pTat "YEAR Жїїany other your organization SiroshiLitso, answer - Dolkgest, surname, first name and patronymic As a rule, indicated in the journal "la"
Action 2. Sheets of the cashier-operator's journal
are numbered, the magazine itself is laced, sealed and registered with the tax office
The journal must be laced, numbered and sealed with the signatures of the tax inspector, the head and the chief (senior) accountant of the organization.

And i.ichile working dTable 2.62
Filling out form No. KM-4 at the beginning of the working day Name of the details Column 11 Dota (shift)” section works in several columns neo6x c^S^StSmeCSSSu^ Column 3 “Last name, first name, patronymic of the cashier” / іносо counter (fiscal report memory), registration
bottom of the readings of the summing money counter" ha kuli Count6 ​​"sum, rub. kop., Showing the sums of money evtshoe for the beginning of the change of Pskyanshm mlchzho “deTstshtatsmkh cash registers daily in repeating with ukie nem reasons deyaan (about the stock in repairs, etc.) n zziaryavtm іhtsamk representative hell”* Parade of the enterprise Gife 7 kyudsign of the cashier" Yearpisgassir is set after verification serviceability of the sproon-cash machine and the printing of several (two chatter) nupeai checkop, Gref 8 “signature of the administration-risteratsn” gasagrediaduschiGiyavi (| ¦ ¦ ¦ ¦ ¦ ¦ šĦ graphs T vshii^yosmsh (agraphe6 nsummo, RUR, Sm is the end of the shift"! are indicated if the organization of the VCHYGO& SHYY Magazine "and all the cars
Action 4. Filling out the cashier-transaction log at the end of the working day
Filling out form Ns KM-4 at the end of the working day
Notes by the author"
Gref 41 Ordinal I
counter (fiscal memory report! at the end of the working dose (money)"
Let's finish) table. 263 Name of Column S “Indications of the su - structuring
at the end of the working day (zion) - bag, vru&yakhikopvykh on KomupoCowo diya Grafa io"їAmount of proceeds At the end of the day (shift), rub. COP." fmiarevenues for tribute to ilksman SosgEєtstouyur їy data y end of working yes Column “Delivered” “paid according to documents in cash”,
“paid according to documents, amount, rub. kop" 14 "total", in kotars* they cover it.
I'm eating the deposited cash doakchsh
^S"so In every dsiu"bits of races
payment amount; total amount in cash and on certified documents -
vshpya"dpya (shifts) (airzfe 14) Sshnmshpaniya, statements - 1 Column 15 "Summade - Gokupa eikm (kliv- and (shshntami) checks, payouts lanNykhLyao about ga uats cash sums purguitetm (clients] amount of cash "drank per working day [smoiu] NsKM-3) grGgrsvv^tatelny] Column “Signature at the end of the working day (shift)” Column 16 “Cashier and consolidated accounts handed over”, 17 “Administrator (senior cashier) The readings of the counters were taken.” , 16 > manage™ [senior cashier)”, which indicate the inscriptions otveїsgeuіatsyi JW
cashier (e subcolumn B),
the name of the curator (in column 17),
. senior cashier of the organization (in subcolumn IB) entries made in the journal kasa rachperatsisn "ta Sgryaa "Total for the day (shift)" The results of the information on traffic IS-15 ate rganizotsiyavedvtob-j tion journal not all yvshints that egg, OGV tspoeze journal keeping, indicates I will collect information about this line in the corresponding columns
Registration log of ishkttshy evw>shr)nyh cashier counters and kt nr» ihiibix counters cat iro yuio-gaaoaayh eggs, working without a cashier-operation (company No. KM-5)
Uses information and information, working as a cashier-operator (in the case of installing KKW on the machine or for a working waiter), to record transactions for the receipt of cash (revenue) for each control-cash machine, and is also a control document meter readings. The journal must be handwritten, numbered and sealed with the signatures of the tax inspector, the head of the organization and the last (dead) accountant of the organization and a seal. All entries in the journal are written daily by a specialist working on the cash register in chronological order using ink or a ballpoint pen without any marks. If requests are entered into the journal, they must be specified and certified by the signatures of the cashier, cashier-controller, seller or waiter, management and chief accountant of the organization. Entries in the journal are made after the end of the working day (shift) indicating the readings of control and summing cash counters and revenue. The acceptance and delivery of money is recorded in the journal with the joint signatures of a representative of the organization’s administration and the controller-cashier, seller, waiter, etc. If there is a discrepancy between the results of the amounts on the control sheet and the actual revenue, the reasons for the discrepancy are clarified, and the identified shortages or surpluses are entered in the corresponding columns of the journal. See sample on p. 80.
Certificate-report of the cashier-operator (form No. KM-6)
It is used to inform the state cashier-operator about the readings of the cash register counters and the revenue for the 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 to the senior (chief) cashier or the head of the organization. In small organizations with one or two cash desks, the cashier-operator hands over the money directly to the bank investigator. The money is handed over and the bank is reflected in the report. Revenue for a working day (shift) is determined by the readings of the summing cash counters at the beginning and end of the working day (shift) minus the amount of money returned to customers (customers) on unused cash receipts, and is confirmed by the corresponding signatures of the heads of departments. The receipt and posting of money at the cash register and the report are 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). See sample on p. 81-82.

Manat and cheese axis organ glct (form No. JKM-7)
It is used to compile a summary report on the readings of cash register counters and the organization’s revenue for the current working day and is an appendix to the cashier-operator’s certificate report for the current dota
It is compiled in one copy by the senior cashier daily and, together with acts, certificates and reports of cashiers-operators, receipts and expenditure orders, is transferred to the organization’s accounting department before the start of the next shift. In the form, according to the meter readings at the beginning and at the end of work, revenue is calculated for each cash register, including its distribution by departments, which is confirmed by the signatures of the relevant department (section) heads. At the end of the table, the meter readings of all cash registers are summed up and the total revenue of the organization with its distribution by departments (sections). According to the acts, the total amount of money issued to buyers (clients) based on their returned cash receipts is indicated, by which the total revenue of the organization is reduced. The information is signed by the head and senior cashier of the organization. For example, see p. 84-85.
Logbook for recording calls from technical specialists and registering the full amount of work (Form No. KM-S)
It is used in organizations in the following cases:
if it is impossible to eliminate malfunctions by the cashier, the administration calls a specialist from the technical service center for cash register machines (mechanic, programmer, specialist in electronics, control systems);
carrying out scheduled technical inspections by a specialist from the technical service center, including checking the condition of the mechanisms of the electronic and software parts of the cash register, eliminating minor faults
The log is kept by a specialist from the technical center, who makes notes about the work performed, and is kept by the head of the organization or his deputy. A record is made in the journal about the sealing and the contents of the stamp. If it is necessary to update cash control counters or the electronic part of a cash register, a corresponding entry is made and the management of the organization is informed about the need to send

according to OKUD and OKPO INN
Edelweiss LLC, Moscow, st. Zarechnaya, 5
organization, address, phone number
structural subdivision
Type of activity of the OKDP
MAGAZINE
ACCOUNTING CALLS OF TECHNICAL SPECIALISTS AND REGISTRATION OF WORK PERFORMED
for the period from April 1 to June 30, 2006 Person responsible
2S/K>-OC1B21
3
9P with Sls*yrob#"
According to this information, start the pages of the journal no farm No. KM-8, “immy.name.ogiya about the completion of the work””*””completed work Signature of the work performed by a technical specialist” of the abundant worked repair No. M present”
nalismi layers of chkzhogoobsluzha- prinyk early- nopwomy 1S P 12 SZ2X" ""G- KAЄ"noch °StAY KabyanovSerpy Otemp". IN
as logging
cash register in repair at technical service center. The corresponding entry is confirmed by the signatures of a specialist from the technical service center and the person in charge of the organization on the acceptance of work on repairing the KKM
See sample on p. 86
Years about ірсеркс "at х хд" of cash register funds (Form No. Ж-9)
It is used to reflect the results of a sudden check of the actual availability of funds located in the cash register of a trade organization (entrepreneur - an individual carrying out business activities without forming a legal entity).
The check of cash is carried out in accordance with the established procedure. The results of the check are documented by representatives of the controlling organization and the person responsible for the safety of funds, and are brought to the attention of the head of the organization being inspected.
The report is drawn up in three copies when checking cash with the participation of a representative of the controlling organization (tax inspector), and in the case of checking cash by the administration of the organization where the cashier-operator (seller, waiter, order taker) works - in two copies.
One copy of the act will be transferred to the controlling organization, the second - to the accounting department of the organization being inspected, the third remains with the financially responsible person who accepted the funds for safekeeping. See sample on p. 88.
According to clause 11 of the Regulations on the use of cash registers, a control tape must be used on all cash register machines, and a book of a cashier-operator certified by the tax authority is maintained for each cash register machine.
Control tapes, the cashier-operator's journal and other documents confirming the conduct of monetary settlements with buyers (clients) must be preserved within the time limits established for primary accounting documents, for at least five years.
The head of the organization is responsible for ensuring the storage of these documents.
Unified form No. KM-0
Approved by Resolution
Form OKUD I
LLC "Edelweiss", Moscow, ud. Zarechnaya, no. S on OKPO | organization, address. phone number.
von 1AD-1L.1V INN I
manufacturer I
registration J
Application program

Cashier Jftjttm, As a result of the check it was established: Stikha, IO.yup. (crack number juntro- IS mmchamrL- Ratchsam ieeSS.9 “1*g I, Comments comments nRepresentative of the controlling organization
Ct-^in^l. Simonova Elena Konstantinovna my work. flniwHocii. signature decrypting signatures
Representative of the audited organization (individual entrepreneur)
fJOOjrgflfi/»peiga^ com. pchrr-*yur Osipov Sergey Alexandrovich
my work, position full transcript of signature
Cashier-operator
(seller, waiter,
order taker) TFqitwum*. Peredelkina Galina Ivanovna
"SIGNATURE decryption signature
Head of department
(section) Uimym*. UGUINP Elena Anatolyevna
SIGNATURE signature decryption
signature. full name
Money in the amount j9_gg9 rub. sg COP. Yesssssssssssssssssss tusyach 8semsrG-Ts??1ьЗС with numbers in words
f?yat rub sawP.
accepted for safekeeping by cashier Ef
Identity signature
chelkhino Galina Chai pncuMftrtKa signatures
Procedure for processing a refund on unused cash receipts
The general procedure for the return of funds for unused cash register receipts is set out in paragraphs 4.2 and 4 3 of the Typical rules for the operation of cash registers when making cash settlements with the population, approved by letter of the Ministry of Finance of Russia dated August 30, 1993 N9 104. The procedure for registering cash deposits was explained in more detail. in a letter to the Department of the Ministry of Taxes and Taxes of Russia for Moscow dated 1703.2000 No. 30-08/1/10843 “On the procedure for organizations to register the return of goods by the buyer.”
Refund of money about children's shelf
If the refund to the buyer occurs on the same day as the purchase of the goods (before the shift closes and the Z-report is taken), then it is made from the organization’s operating cash desk using a check issued at this cash desk, and only if the check is signed by the director (manager) or his assistant. In this case, for the amount of the return, a certificate of return of goods is drawn up in form No. KM-3 (see p. 68 and p. 71).
This act is drawn up on the basis of checks returned by buyers (clients), or on the basis of erroneously punched checks. Canceled (initial) checks are pasted onto a sheet of paper and together with the act in form N9 KM-3 and submitted to the accounting department (where they should be stored in text documents for a given date).
Amounts paid for customer-returned and unused cash receipts are recorded in the cashier-operator's journal, and the total amount of revenue for that day is reduced by the total amount.
If the buyer presents a cash receipt for several items of goods, the organization may issue the buyer a copy of the receipt certified by the administration.
Acceptance of goods from the buyer is formalized by an invoice drawn up in two copies, one of which is attached to the goods report, and the other is transferred to the buyer and is the basis for receiving a sum of money for the returned goods.
Refund not "day of purchase"
If the refund for the goods is not made on the day of purchase (at the end of the working day after the seller has taken a shift and taken out the Z-report), then in this case organizations should be guided by the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Sonnet of Directors of Banks Russia from 22.09 93 No. 40.
In accordance with II. 5 tbsp. | To the Law of the Russian Federation dated 02/07/92 Na 2300-1 “On Consumer Rights” when a consumer returns a tigar of inadequate quality, the absence of a cash receipt is not a basis for refusal and satisfaction of its claim (termination of the purchase and sale agreement and return of money) . For the purpose of determining the completeness of the receipt of proceeds, the return of goods of inadequate quality can be made without the buyer canceling the cash receipt, but only if the fact of purchase and all conditions are established and proven by the buyer
The fact certifying the purchase, in this case, includes other documents confirming the purchase, such as a sales receipt, warranty card, etc. If the consumer does not have the specified documents, this does not limit his ability to refer to witness testimony in confirmation of the fact and terms of purchase
A fact confirming the purchase can be a control tape, which must be stored for the period established for the primary document, but not less than 5 years (clause 9S of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance Russia dated July 29, 1998 No. 34n).
In this case, money is returned only from the organization’s main cash desk based on a written application from the buyer indicating the last name, first name, patronymic, and only upon presentation of a passport or a document replacing it. To return money to the buyer from the main cash register of the enterprise, a cash order is drawn up (form No. KO-2, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88) also with the obligatory indication of the buyer’s last name, first name, patronymic and his passport data or other document , identification.
According to Art. 15.1 of the Code of Administrative Offenses, violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete receipt) of cash to the cash desk, non-compliance with the procedure for storing free funds, as well as accumulation in the cash register cash in excess of established limits, entails the imposition of an administrative fine on officials in the amount of 40 to 50 times the minimum wage; ain legal entities - from 400 to 500 times the minimum wage.