Forms of primary accounting documentation when using cash registers. Forms of primary accounting documentation when using kkt Km 1 sample

All organizations, when using cash register systems in their work, are required to use unified forms of documents (Resolution No. 132). Since all these forms are designed for organizations, private entrepreneurs should slightly adjust them so that they correspond to the specifics of the work.

When a cash register is put into operation (and also when the cash register is being inventoried), it is necessary to draw up an Act on transferring the readings of the summing cash counters to zero. This goes according to form No. KM-1 (). This act should be executed in duplicate by members of the commission (with the obligatory presence of the chairman of the commission). One of the copies (control) is transferred to the organization involved in the maintenance and control of cash register devices. The second is left to the individual entrepreneur.

The Act records the following testimony:

• Control counters that record the number of readings transferred.
• Main totalizer.
• Sectional summing counters.

When the Act is drawn up, it must be signed by a representative of the organization controlling the CCP and an individual entrepreneur.

For each cash register, a special Journal of the cashier-operator is opened according to form No. KM-4. This journal records the receipt and expenditure of funds every day. This magazine must be laced, numbered and signed by the entrepreneur and the tax inspector. In it you can track the accounting of revenue that was received using cash register systems.

As already stated, entries must be made daily. They are entered in chronological order. Marks are not allowed. Any correction must be agreed upon and also certified by the signatures of the entrepreneur and the cashier-operator. Even when there was no revenue at all for the day, entries are still made based on the Z-report.

In cases where the cash register is operated without a cashier-operator, a registration journal is used, drawn up in form No. KM-5. It should also be laced, numbered and sealed with the seal and signature of a private entrepreneur. There is no significant difference between these two magazines.

Form KM-1. Sample filling

Filling out the KM-1 form occurs when registering a new cash register or replacing fiscal memory, when the cash register counters are reset. Or for any other type of repair, when the amounts entered at the checkout are reset to zero at the central service station.

If you are registering a new cash register, the form should be filled out as follows.

1. The line “organization, address, telephone number.” The company data is entered here; one name or surname of the individual entrepreneur is enough.
2. In the “structural unit” field, the name and address of the separate unit are indicated. This is if there is such a thing and the cash register is issued for it.
3. The TIN of the individual entrepreneur or company is entered in the “TIN” field.
4. The serial number of the cash register is entered in the “manufacturer number” field. You can see it either on the box or on the body of the device itself.
5. The date of registration of the cash register with the tax authority is entered in the “date of compilation” field.
6. Next, fill in the “readings of the main summing cash counter.” In numbers and words.
7. On page 2. Fill in the “Base” field. For example: Commissioning, registration of cash registers.
8. And at the very bottom the Manager (Individual Entrepreneur or General Director) and the Chief Accountant must sign.

Act KM-1ceased to be a mandatory form for use from mid-2016, and from 07/01/2017 it completely lost its significance. Read about what other purposes it was used for and how it was filled out in our article.

Scope of application of document KM-1

Form KM-1, which is an act of transferring the readings of summing counters to zero and registering control counters of cash registers, was necessary for working with cash registers equipped with EKLZ, and was used in 2 situations:

• when commissioning a new cash register;
• when conducting an inventory to formalize the reset of cash counters on cash registers (which required entering the counter data into the report before and after this operation).

Using the act, the following testimony was recorded:

• recording the number of resets of summing counters;
• control counters;
• sectional counters summing up cash receipts;
• main counter for summation.

The act was filled out in 2 identical copies, one of which was transferred to the accounting department (this act may still be required for presentation to the tax office), and the second (control) - to the organization servicing and monitoring the work of the cash register machine.

The KM-1 form turned out to be optional for use after amendments were made in mid-2016 to the law “On the Application of CCP” dated May 22, 2003 No. 54-FZ. However, this optionality before 07/01/2017 (the date of termination of the use of cash registers with EKLZ) was limited to the fact that the form could be replaced by one developed independently. With the replacement of cash registers with EKLZ with online cash registers, the need to use KM-1 disappeared altogether.

Features of filling out the “zeroing” act

Act KM-1 was drawn up in the form of a bilateral document, for the completion of which a special commission was created. Its composition necessarily included an employee of the Federal Tax Service. The completed act was also signed by the manager, chief accountant and cashiers of the business entity using the cash register.

In the header of the form, when filling out the column with the KKM registration number, the serial number under which the car was registered with the tax office was indicated.

Read about how the new type of cash registers are registered in the article.

The commissioning of a new cash register is formalized by an act of transferring the readings of summing cash counters to zero (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).

A statement of return of money for unused cash receipts is drawn up when it is necessary to return money to customers from the operating cash register. This happens if:

§ the buyer returned the goods purchased on the day of purchase;

§ The cash receipt was entered incorrectly.

Example:

A customer purchases a raincoat in the "Clothing" section of the Vesna department store. The cost of the goods is 4550 rubles. The section cashier mistakenly punches a check in the amount of 5,550 rubles. To correct an error, the cashier must:

1. Punch a new check for the correct amount - 4550 rubles. and give it to the customer.

2. In the amount of 5550 rubles. draw up an act on the return of funds to buyers (clients) for unused cash receipts in form No. KM-3.

3. Attach an erroneously stamped check for the amount of 5,550 rubles, pasted on a piece of paper, to the act in form No. KM-3 and submit these documents to the accounting department of the department store.

The returned cash receipts and the act approved by the manager in form No. KM-3 are pasted onto a sheet of paper and handed over to the senior cashier, who attaches this sheet to the cash receipt order with which he formalizes the receipt of revenue for the day.

Please note: due to the fact that the money is returned to the buyer from the operating cash desk, in accounting the revenue for the day is reflected minus the money given to the buyer. And the cashier enters the amounts paid to customers on unused cash receipts in column 15 of the Cashier-Operator's Journal.

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

A separate log is kept for each cash register. It reflects meter readings. For each shift of the cashier-operator, 1 line is allocated. He fills out the Journal. All sheets of the journal must be numbered, laced and certified by the signatures of the manager, chief accountant, tax inspector who registered the cash register, as well as the seal of the company.

Example

Nevada LLC retails food products and has 1 cash register.

It employs cashier-operator Stepanova I.B. Nevada's cash meter readings for April 3 are:

§ at the beginning of the day - 161,050 rubles;

§ at the end of the day - 190,532 rubles.

Thus, the amount of revenue for the day was:

190,532 - 161,050 = 29,482 rubles.

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

The journal records cash received by the salesperson, waiter, or order taker. Similar to the KM-4 form.

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

The certificate report indicates the amount of revenue from the cash register. The report is drawn up at the end of the working day (shift) and submitted to the senior cashier along with the revenue. Signed by the senior cashier, cashier and manager.

Information about the readings of cash register counters and the organization’s revenue (form No. KM-7).

This document is drawn up if the company uses several cash registers. It is filled out daily in one copy by the senior cashier, and signed by the senior cashier and the manager.

Data on the revenue of each department or section must be confirmed by the signatures of the heads of departments (sections).

In the list of unified forms approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132, not the last place is occupied by form KM-1 “Act on transferring the readings of summing money counters to zeros and registering control counters of a cash register machine” (OKUD code 033 01 01).

What is this, who fills it out?

The document is intended for activating the following operations:

• Resetting data on summing money counters;
• Registration based on the results of the ongoing inventory of property and other obligations of the organization.

The statement of translation of testimony is completed if

1. The company purchases a new cash register and formalizes its commissioning.
2. The fiscal memory mechanism is being replaced.
3. The necessary repairs to the cash register mechanism are being carried out.

The act is filled out by the financially responsible person of the organization that owns the summing cash counter in the presence of a specially created commission, which consists of representatives of all interested parties:

• Cashiers, chief accountant and director of the company;
• Tax service specialist.

Form KM-1: how to fill out (filling procedure/step-by-step instructions)

The form of the KM-1 act can be divided into three parts:

1. Header with basic registration data of the organization and counting machine:
2. The main information part of the document.
3. Signatures of all designated members of the commission and the cashier of the enterprise.

The document header states:

• name and INN of the organization, location address, OKPO and OKDP codes;
• Model, registration number of the cash register, type of software used.

The information part of the form begins with the registration data of the document being drawn up - the number and date of preparation.

When registering a new cash register, the date on the KM-1 act form must correspond to the deadline for registering the cash register with the tax authority.

• Position, full name, service identification number of the tax inspectorate representative;
• Data from cash register counters before and after resetting, which are entered in numbers and in words;
• Values ​​of cash counters by sections;
• Main total meter readings (digital and in words).

On the back of the form, fill out data indicating the basis for the zeroing procedure.

The act of transferring data from summing money counters to zero is signed by all members of the commission.

Where is it used (what is it intended for)

Where to submit

The form must be filled out in two copies. The first is stored in the organization, and the second is transferred to a company that maintains and controls the operation of cash register mechanisms.

Necessary details for correct filling

Registration data of cash counters is entered into the KM-1 form strictly in accordance with the cash register passport.

Application electronic programs installed on control counting devices and used in the process of production activities of trade organizations are indicated in the header of the act.

Submission deadlines

The completed document is sent directly to the destination on the day of preparation. Multi-day delays in document transfer are not allowed.

Errors when filling out

Completing the document is a fairly simple process. By strictly following the instructions in the act, you can easily and without complications draw up the necessary documentation. Corrections to the act are not allowed.

Responsibility

The director and chief accountant of the organization are personally responsible for the information recorded in the document.

Who signs the document

An indispensable requirement when drawing up a document is the presence of not only the signatures of all members of the commission, but also transcripts of surnames.

Is it possible to sign with an electronic digital signature?

The act of translation of testimony is drawn up with the direct participation of all members of the commission, therefore the use of an electronic digital signature is inappropriate.

Automation of the process of filling out the act

Using professional specialized programs saves a lot of time. In addition, the possibility of errors is reduced to zero.

Connecting the Class 365 program makes the work of economic service employees easier:

• Standard document forms are filled out automatically;
• The letterhead contains not only a list of all the necessary details of the organization, but also its logo;
• The document image is uploaded for printing using various formats (PDF, Excel, CSV).

primary accounting documentation for accounting of cash settlements with the population when carrying out trade operations using cash registers are approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132.

When accounting for cash settlements with the population when carrying out trade operations using cash registers, primary accounting documentation forms No. No. KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7 are used , KM-8, KM-9.

When commissioning new cash register equipment and when carrying out inventory in organizations, the Act on transferring the readings of summing counters to zeros and registering control counters (fiscal memory report) before and after their transfer to zeros is used to formalize the transfer of readings of summing counters to zeros and registration of control counters cash register counters (form No. KM-1).

The transfer of the readings of summing counters to zero and the registration of control counters of cash registers is carried out in the presence of a commission, which must include a representative of the controlling organization or a representative of the tax department. The act is drawn up in two copies, one of which is transferred as a control copy to the organization that maintains and controls cash register equipment, the second copy remains in the organization.

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 and records the readings of the following counters:

· control counters (fiscal memory report);

· recording the number of transfers of summing counter readings to zero;

· main summing counter;

· sectional summing cash counters.

When filling out the act, in the line “Number”/“Manufacturer” the number of the cash register equipment specified in its technical passport is indicated, in the line “Number”/“Registration” the number under which this cash register is registered with the tax department is indicated.

The reason for drawing up the act is indicated in the line “Bases”.

When repairing cash registers by specialists from the technical service center and when transferring them for work to other organizations, the Act on taking readings of control and summing cash meters when handing over (sending) the cash register for repair and when returning it to organization (form No. KM-2). Repair of cash register equipment is carried out with the permission of the organization's administration only after readings from summing cash and control counters (fiscal memory report) are taken.

The act is drawn up and signed by the members of the commission, which, as when drawing up the Act form No. KM-1, necessarily includes a representative of the controlling organization or a tax representative, as well as the manager, senior cashier, cashier of the organization and a specialist from the cash register technical service center.

An invoice is drawn up for the transfer of cash register equipment to another organization or to a technical service center for repair. The act, together with the completed invoice, is submitted to the organization’s accounting department no later than the next day. Notes about this are made in the Cashier-Operator Journal (form No. KM-4) at the end of the entries for the working day.

After the repair, the meter readings are checked and recorded in the report, and the casing of the cash register equipment is sealed.

There are often cases when the buyer refuses the purchase and turns to the administration of the trading organization with a demand to return the money to him. In this case, the manager signs the check punched at the cash register and allows the cashier to return the money to the buyer, while the money can only be returned for the check punched at the cash register and in the amount indicated on the check.

To process the return of money to buyers (clients) using unused cash receipts, including erroneously punched cash receipts, it is used Act on the return of funds to buyers (clients) for unused cash receipts (form No. KM-3). The act is drawn up and signed in a single copy by a commission, which includes the head, head of the department or section, senior cashier and cashier-operator. The act, which lists the number and amount of each check, together with canceled checks pasted on a piece of paper, is submitted to the organization’s accounting department, where it is stored in documents for this date.

It should be noted that the amount of money on checks returned by buyers (clients) is reduced by cash register revenue and is entered in the Cashier-Operator Journal (Form No. KM-4).

In all organizations that carry out cash settlements with the population using cash register equipment, the receipt and expenditure of cash for each cash register equipment is taken into account. For this purpose it is used Journal of the cashier-operator (form No. KM-4), which in addition is also a control and registration document of meter readings.

The journal must be laced, numbered and sealed with the signatures of a representative of the tax authority, as well as the head and chief (senior) accountant of the organization. The journal keeps records of revenue received using cash register equipment.

Entries in the journal are kept by the cashier-operator daily in chronological order in ink or a ballpoint pen. If errors are made when recording data in the journal, then the corrections made must be agreed upon and certified by the signatures of the cashier-operator, the manager and the chief (senior) accountant of the organization.

If the readings coincide, they are entered into the journal for the current day or shift at the start of work and certified by the signatures of the cashier and the administrator on duty.

The date of the report is indicated in column 1, the readings of cash counters at the beginning and end of the shift are recorded in columns 6 and 9, the total amount of revenue is indicated in column 10, the amount of revenue deposited in cash is recorded in column 11 of the journal, the amount of revenue from credit cards is indicated in Column 12 “Paid according to documents”.

To record the amounts issued on checks returned by customers, based on the data of the Act in form No. KM-3, as well as the number of zero checks printed per working day (shift), column 4 of the journal is provided. At the end of the working day (shift), the cashier draws up a cash report, along with which he hands over the proceeds to the senior cashier according to the cash receipt order.

An entry in the cashier-operator's journal is made after taking meter readings and checking the actual amount of revenue; the entry made is confirmed by the signatures of the cashier, senior cashier and administrator of the organization.

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

In many organizations operating without a cashier-operator (installation of cash registers on store shelves, for the work of waiters), a logbook for recording the readings of summing cash and control counters of cash register machines is used to record transactions for the receipt of cash (revenue) for each cash register equipment working without a cashier-operator (form No. KM-5). Like the previous journal, it is also a control and registration document of meter readings and must be laced, numbered and sealed with the signatures of a representative of the tax authority, the head and chief (senior) accountant of the organization.

Entries in the Journal are made by a specialist working on a cash register every day in chronological order after the end of the working day (shift) in ink or a ballpoint pen. The journal records the readings of control and summing cash counters and the amount of revenue. Reception - delivery of funds is formalized with the signatures of a representative of the organization’s administration, cashier-controller, seller, waiter and others. In case of discrepancies between the amount of actual revenue and the result of the amounts on the control tape, the reasons for the discrepancy are identified, and the identified shortages or surpluses are entered in the appropriate columns of the journal.

If corrections are made to the journal, the corrections made are stipulated and certified by the signatures of the cashier, cashier controller, seller or waiter, manager and chief accountant of the organization.

Every day, the cashier-operator prepares a report in one copy on the meter readings of the cash register equipment and the revenue for the working day (shift). Used to generate a report Certificate-report of the cashier-operator (form No. KM-6). The signed report, together with the revenue from the receipt order, is handed over by the cashier-operator to the senior cashier or the head of the organization. If the organization is small and has one or two cash desks, then it is allowed for the cashier-operator to hand over funds directly to the bank collector. The delivery of funds 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), while the amounts returned to customers (clients) using unused cash receipts are deducted. Revenue is confirmed by the signatures of department heads, while revenue is accepted and credited to the cash register on the basis of a cash receipt order and the report is signed by the senior cashier and the head of the organization.

The cashier-operator’s certificate-report is 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). This report is compiled by the senior cashier daily and, together with acts, certificates-reports of cashiers-operators, cash receipts and debit orders, and is submitted to the organization’s accounting department before the start of the next shift. This form is a table in which, according to meter readings at the beginning and end of work for each cash register equipment, revenue is calculated and distributed among departments, which is confirmed by the signatures of the heads of departments (sections). The totals of the meter readings of all cash register equipment and the total revenue of the organization with its distribution by departments, as well as the total amount of funds issued to customers based on their returned cash register receipts, are summarized at the end of the table. The form is signed by the head and senior cashier of the organization.

In the event of a breakdown of the cash register, if it is impossible to eliminate the malfunction by the cashier, the administration calls a specialist from the cash register technical service center. Also, the technical service center specialists carry out scheduled technical inspections, during which the condition of the mechanisms of the electronic and software parts of the cash register is checked, and minor faults are eliminated.

In organizations, to reflect these facts, they use Journal of calls for technical specialists and registration of work performed (form No. KM-8). The journal is kept by the head of the organization or his deputy, but is maintained by a specialist from the technical center, who makes notes on the work performed, in particular, on the sealing and contents of the stamp imprint. If it is necessary to repair a cash register at a technical service center, the management of the organization is informed about this and a corresponding entry is also made in the journal, which is confirmed by the signatures of a specialist from the technical service center and the person in charge of the organization regarding the acceptance of the cash register repair work.