The job of a cashier is quite responsible, and human factor no one canceled. A cashier, like any other employee, can make mistakes. In practice, it often happens that the cashier lists an item at the wrong price. This may become clear immediately when the buyer notices a discrepancy in prices, or maybe later during a reconciliation.

There are several situations on how to correct an error on a check. But the situation cannot be left uncorrected, since the activities of all enterprises using cash registers are strictly controlled by the tax authorities. If errors are detected during application cash register equipment, the enterprise, as a legal entity, will be fined in the amount of 40 to 50 thousand rubles. Therefore, every cashier should know the instructions for correcting erroneously punched cash receipts.

But before making changes to the punched check and the cashier’s reports, the person guilty of making the mistake must draw up an explanatory note about the incorrectly punched check.

Explanatory note on returns at the checkout

A situation may arise that the cashier has issued a receipt for the incorrect price of the goods. The buyer immediately noticed this and asks to return the overpaid amount.
The cashier should not pick up correct check and get a new one - at the right price. At the end of his working day, the cashier draws up a KM-3 report, in which he reflects the amount of unused and erroneously issued checks. An incorrectly entered check must be attached to the report, and the mark “Canceled” is placed on it. At the end of the operating day, the offending cashier writes a note in which he describes in detail the fact and reasons for the erroneous check.

The note is written in free form, it needs to reflect:

• The “header” of the document is placed in the upper right corner. Here it is indicated:
• Then the title of the document is indicated. IN in this case, “explanatory note”, indicated without quotation marks and in the middle of the sheet;
• Date of preparation of the document and its incoming number upon registration with the secretary. If the manager does not have a secretary and does not record incoming documentation, then there is no need to enter a number;
• The title is the basis. In this case, “about an erroneously punched check” or “an explanatory note for the return of funds”;
• • Date of the incident;
  • KKM name;
  • Its serial number;
  • Error amount;

The incorrectly punched check itself is attached to the explanatory note. There is no need to punch a check for the difference in value, as this does not affect the amount of taxes paid. But if the check was punched for a smaller amount, then you should punch new check, which will reflect the difference. But this can be done not by the cashier himself, but by the head of the enterprise or the senior cashier.

Explanatory note for returning a check

Another situation may arise. The error was discovered by the cashier himself after preparation daily report. The cashier does the same actions as in the first situation, but does not enter the error data in his journal.

The accountant must make a cash settlement for the amount of the difference and sign it with the manager and the cashier. The order is issued from the “accounting” cash desk, since the daily revenue for a specific cash register has already been capitalized.

In the same way as in the first case, the cashier must write an explanatory note about the incident. The information in this document is exactly the same as in the first situation. The cashier also indicates:

• Document header:
  • The name of the employer along with the legal form;
  • The position and initials of the manager to whom the document is intended. As a rule, this is the head of an organization or a structural unit.
• Document's name;
• The title is the basis. In this case, “about the return of a check”;
• Document text. Here the offending employee succinctly describes the reasons why he was late for work today. In addition, he must indicate:
  • Date of the incident;
  • KKM name;
  • Its serial number;
  • Number of the erroneously punched check;
  • Error amount;
  • Reasons for what happened. This could be the inattention of the cashier, malfunction of equipment, etc.;
• Then he puts his signature and deciphers it. He must also indicate his position.

No one is immune from mistakes, and cashiers in this sense are no exception. No, no, yes, a situation will happen when he knocks out a check with the wrong amount. What to do in such a situation?

Find out that the check has been punched incorrect amount, can be done in different ways: the buyer will immediately pay attention to this or, after a while, when everything becomes clear when there is a discrepancy in the reconciliation data. Depending on when the fact of an incorrectly issued check is revealed, further actions to correct the error.

Registration procedure

If the cashier discovers a “defective” check immediately in front of the buyer, then you can punch new document, for the correct amount, and transfer it to the client. The erroneous document will need to be collected. In this case we're talking about about a document stamped for a larger amount than necessary. At the end of the day, the employee will draw up a return certificate sums of money to customers using unused cash receipts, including those that were entered incorrectly (according to form No. KM-3). The document must indicate the check number and the incorrect amount. The “defective” document must be canceled. And then you need to attach the check to a piece of paper and submit it to the accounting department along with the act. Enter the amount of the erroneously punched check in column 15 of the cashier-operator's journal.

Let me remind you that the form of act No. KM-3 is used in organizations to process the return of amounts to customers on unused checks, including those that were punched by mistake. The document is drawn up in one copy. The cash register's revenue is reduced by the amount of money on checks returned by customers and is entered into the cashier-operator's journal. The act is signed responsible persons: manager, department head, senior cashier and cashier-operator of the company.

If a check is issued for a smaller amount than required, the cashier-operator may knock out additional document for the difference. If this is not done, tax authorities have the right to fine the company for failure to use cash registers.

If a check is issued for a smaller amount than required, the cashier-operator can issue an additional document for the difference. If this is not done, tax authorities have the right to fine the company for failure to use cash registers. In the determination of March 18, 2009 No. VAS-2583/09 Higher arbitration court confirmed that a check issued for a smaller amount is considered dishonest.

If it is not possible to collect from the client a document that was mistakenly stamped for a larger amount than required, then it is necessary to attach to the papers listed above an explanatory note from the cashier addressed to the general director.

In this case, in the cashier-operator's journal, in column No. 15, it is necessary to reflect the amount of the erroneous check. Certified by the director point of sale an explanatory note along with the check must be attached to the completed report No. KM-3. Assembled package documents are transferred to the accounting department.

The following situation may also arise: the cashier knocked out a check for cash payments to the buyer instead of conducting a bank transfer transaction if the client paid by bank card. In this case, you must immediately issue the correct check. Next, you need to draw up an act in form No. KM-3. An explanatory note should also be attached to it. Copies of the terminal slips wouldn't hurt either. They will confirm that a different amount was sent to the bank than that indicated in the Z-report. In the cashier-operator's journal, column 11 should reflect the actual data.

Violation and punishment

As you know, for violating the order of conduct cash transactions the company may be fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. Amount of sanctions for officials ranges from 4000 to 5000 rubles, for legal entities– from 40,000 to 50,000 rubles.

In most cases, arbitrators recognize that violation of the procedure for preparing documents does not indicate the commission of an offense.

The Federal Tax Service for the city of Moscow, in Letter dated July 30, 2007 No. 34-25/072141, stated the following position: the amount of revenue must correspond to the readings of cash totaling counters and the control tape, and also coincide with the amount handed over by the cashier-operator to the senior cashier with the final cash register receipt. Whenever controversial situations, according to tax authority, the organization can present supporting documents, confirming that the buyer has received a refund.

The Federal Antimonopoly Service of the West Siberian District, in Resolution No. F04-6523/2008 (14724-A27-29) dated October 21, 2008, concluded that documents (acts of returning money to buyers for goods or amounts erroneously entered by cash register), executed in violation, do not indicate that the organization did not capitalize the funds.

The FAS Moscow District, in Resolution No. KA-A40/619-06 dated February 28, 2006, indicated that failure to comply with the procedure for returning money to consumers and improper registration acts of form No. KM-3 do not in themselves constitute an offense under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Although in most cases the arbitrators recognize that violation of the procedure for drawing up documents does not indicate the commission of an offense, liability for which is provided for by the said article of the Code, the papers must still be drawn up correctly. This will avoid trials with auditors.

In Resolution No. F09-13603/13 dated December 24, 2013, in case No. A76-3628/2013, the Federal Antimonopoly Service of the Ural District refused to satisfy the demands of a company that tried to challenge the actions of additional tax assessment inspectors. The organization wanted to prove that it had the right to reduce the amount of income by the amounts of erroneously punched cash receipts and returns for goods handed over by customers. However, the courts rejected this argument, since records of refunds and erroneously entered checks were not reflected in the cashier-operator’s book or cash register reports, which, according to the arbitrators, was a violation of the rules for conducting cash transactions.

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Explanatory note from the cashier regarding an erroneously punched check

In the process of providing services or trading with the public, there are often cases when cashiers punch cash receipts wrong. Domestic legislation provides for receipt from such a cashier explanatory note, but does not contain a sample of the cashier’s explanatory note on an erroneously punched check.