Every entrepreneur involved in commercial sphere, must purchase cash registers for working with cash ... The officials in charge of this equipment are required to register the company's income in a special register. Control authorities pay close attention execution of this rule, fixed by the current legislation. In this article, we propose to consider the question of how the book of the cashier of the teller is filled in.
The cashier's journal of the operator (aka "form No. KM-4") is a document that reflects the expense and income Money
Why do you need a cashier journal of an operator
According to the decree tax office, a special register must be attached to each cash register, where the amount of proceeds received from cash transactions... The cashier's journal of the teller is registered along with the cash registers at the FMS branch where the company was registered. It is important to note that the regulatory authorities have established rules according to which this book should be regularly handed over to the tax service for inspections. This register can be purchased in specialized second-hand bookshops or ordered from a printing house.
The unified form KM 4 is used to fill out the journal.
The magazine preparing for commissioning must be stitched and numbered. The prepared document is certified by the signature of the owner of the company and the stamp of the organization. Further, the document is transferred to representatives of the tax service, who must certify the magazine with their own seal. The person interacting with the tax office after receiving the book back must check the signature of the employee of this structure.
The register under consideration includes data from the financial statements at the cash desk of the enterprise. The total size is fixed here financial resources received by the cashier of the company during the day. Also, this document contains the so-called "Z-report", where a summary for a certain time period is recorded. This obligation rests with cashier employees or other officials who have the right to work with funds. It should be noted that if several reporting forms were used during one day, information about each of them should be entered in the corresponding columns of the book.
Is it necessary to register the cashier's book
The teller's journal must be in mandatory registered with the tax authority. According to the established procedure, the cashier operator must regularly add new entries to the journal. Upon its completion, the document is transferred, along with the new journal, to the supervisory authority for re-registration of the register. Tax service employees should note the fact of re-registration in special card, which is stored in the department itself.
In the journal of the cashier-operator, must reflect reliable information about the proceeds received for each separately operated cash register The question deserves special attention, is it necessary to keep a journal of the cashier of the operator at the online checkout? The current resolution of the Ministry of Finance sets out the rules for the use of such registers. Starting from two thousand and seventeen, every entrepreneur working with cash registers must purchase and install modern devices that allow the transmission of tax reporting online. There is no regulation in the law on the procedure for using cash registers that obliges every entrepreneur who uses the "online cash register" to keep the register in question. This means that every entrepreneur has the legal right to opt out of using of this element workflow.
It should be noted that the law does not prohibit the compilation of such registers for use within the company.
Rules for registration and filling out the journal
According to the rules set out in the regulatory documents, each company using economic activity online cash registers have legal grounds to establish the internal rules for filling out the register in question. When creating these rules for filling out the KM 4 journal, you should take into account the peculiarities of the office work process.
Features of filling
Filling out the journal of the cashier of the operator is carried out in accordance with the following order:
- The register must be completed at the end of the financial day by the official working with the cash register.
- All entries can only be made with a blue ink pen.
- When making corrections and adjustments, new entries must be certified by the company's accountant and its manager.
On title page the name and address of the company are recorded. Codes from the registration certificate are entered in special fields. The following is information about the cash register itself. Its name is indicated here, registration number and manufacturer information. In the next part of the title page, the period of time during which this register was used is recorded. The final part of the first page identifies the official who is entrusted with keeping the journal.
All entries in the journal are kept by the cashier-operator daily in chronological order ink or ballpoint pen without blots Considering the question of how to correctly fill out the cashier's book of the operator, you should pay special attention to filling out the table. Each register page contains two tables that must be completed every day. The first table indicates the date of the entry and the ordinal number of the shift (for round-the-clock work). The next column contains information about the department where the cash register is installed. In the event that this device is used on the territory of the company to service all departments, a dash is put. The third and fourth columns contain information about the employee, the cashier and information about the device itself.
Further, the information obtained by reading the control counter is recorded. The fifth column should reflect the total amount of cash that has passed through the device since the date of registration of the device. In the same section, you can indicate the amount of revenue received for a specific trading day. All information entered in this register is certified by the signature of an official. Registration of receipts and expenditures cash documents includes commit:
- The total amount of cash that passed through the cashier.
- Amounts of funds that were returned to customers on the basis of refusal to use cash register receipts.
Sample design
Entrepreneurs using offline equipment need to flash and number the blank register, and then submit the document to the Federal Tax Service for registration. When using online cash registers, this procedure is not necessary. As mentioned above, this category of entrepreneurs can independently develop inner shape filling out the document.
The information is entered into the book by the cashier of the operator after the removal of the "Z-reporting". In online devices, the report is taken at the end of the working day. The received information is transferred to the register in accordance with the established rules. Below, we propose to consider a sample of filling out the KM-4 form:
Table 1
If corrections are made to the journal, then they must be negotiated and certified by the signatures of the cashier-operator, the head and the chief (senior) accountant of the organization table 2
Failure to fill in the columns can be considered by the regulatory authorities as non-reflection of information about transactions using cash registers Responsibility for the absence or incorrect filling of the cashier's book
Making mistakes when filling out the register in question cannot cause disciplinary liability and penalties. According to the established rules, the discovered inaccuracy must be corrected. Next to the corrective entry, you should make the mark "Believe corrected". After that new entry certified by an official.
It is important to note that entrepreneurs using the online checkout have legal grounds to refuse to use this document. Also, there is no regulation in the current legislation that allows regulatory authorities to impose penalties on entrepreneurs who do not use this type financial statements... If a fine is imposed, the entrepreneur can apply to the court to protect his interests. According to statistics, most of the litigation on this topic ends in favor of the company, which leads to the lifting of penalties.
Who is obliged to keep the book of the teller
As practice shows, the head of the company can assign the responsibility of filling out the book of the cashier of the teller to any employee who interacts with the cash register. In some cases, managers of small companies fill out these documents on their own. In addition, the register in question can be filled in by the administrator of the company or by a representative of the accounting department.
An official who fills out the cashier's journal of an operator, a sample of which is given in this article, must make entries at the beginning and at the end of the transaction day. The completed document must be certified by the signature of the employee.
Storage order and terms
The register in question refers to the primary accounting documents, which determines the procedure for storing the book of the cashier of the operator. It is important to pay attention to the fact that each company has the legal right to independently develop local regulations on this topic. As a rule, the valid document is kept next to the cash register. It is very important that the journal is not accessible to unauthorized persons. Storage is also allowed current document in the accounting department.
At the end of the magazine, the document must be handed over to the tax service in order to re-register and open a new book. Then the register is placed in the company's archive. The shelf life of the book on the territory of the company is three years... When disposing of the register, you should take into account the norms established by law.
The register of the cashier-operator must be laced, numbered and sealed with the signatures of the tax inspector, manager, chief accountant and the seal Conclusions (+ video)
In conclusion of this article, it should be said that today companies using in their financial activities online cash register, officially exempted from the need to maintain a book of a cashier operator. However, each company has the legal right to use such registers for its own needs, having developed an internal form for filling out the book. In this situation, the journal is not subject to compulsory registration at the tax authority.
One of the most important documents when accounting for finance - teller journal unified form KM-4... Initially, registration is made with a tax organization, where the sheets are numbered and the magazine is stitched. The page located on last place, signed by the manager and accountant.
This journal records the amount of money that passed through the cashier's device during the work of the accountant, a record is created at the time of the start and end of the change in the information of the cash register counters.
How to fill out the register of a cashier-operator?
Do you need to perform operations with CCP? Study the information on filling out the application - form for KND 1110021.
Filling out the journal of the cashier-operator (form KM-4)
So how is the KM-4 form filled out?
- Information about the date (shift). Here 1 column is filled in, where the day, month and year of the report are indicated - these data are recorded in the journal of the cashier-operator. It also happens that there are many reports for one date, then they are recorded in a different line with a single date.
- Department (subdivision) number. 2 columns, where the department number is recorded. This department received receipts for the shift. If the cashier's device does not have a penetration function, then the data is not filled.
- Surname, name, patronymic of the cashier. The third column indicates the full name, who is responsible for carrying out operations at the checkout.
- Main counter number at the end of the shift. Column 4 fixes the number of the Z-report.
- Meter number that records the volume of data transfers across the meter. Column 5 - here the data is taken from column 4.
- These are the sums of the financial counters at the beginning of the shift. Column 6 indicates the accumulating tax at the start of the shift, where all amounts are taken into account from the start of the device. If another apparatus is registered with a tax organization, then a penetration should be carried out in the amount of 1 ruble 11 kopecks.
- Certified by the signature of the cashier or manager in the magazine. Seventh and eighth columns - affixing the signatures of these people. A person holding two positions simultaneously puts his signatures in both columns.
- These are the amounts of financial counters at the end of the shift. Here, in column 9, the very data specified in the previous sentence are indicated. The revenue for this shift is added to this figure from column 6. The accumulations are written off from the data of the Z-report.
- The amount of money earned. The tenth column includes data on profit per shift. Data from columns 11, 12 and 15 are summarized here.
- Cash change. Column 11 records cash proceeds.
- Payment according to documents. 12 column fixes the amount of payments for cashless payments in the KM-4 magazine. If the device does not have this function, the column is not filled. Column 13 records the number of non-cash payments.
- The total amount of delivery. In column 14, the number of finance, cash and non-cash payments, minus refunds, is recorded.
- The total number of refunds. In the 15th column it is fixed given characteristic per shift.
- Certification by the cashier. In column 16, the person responsible for the cashier leaves his signature.
Download the sample and the form of the journal of the cashier-operator (form KM-4)
In many business niches, for the sale of a product or the provision of a service, there are two options for paying with the client - in cash and in a non-cash way. In order to carry out the acceptance of cash, cash registers are almost always used. Such devices, called abbreviated KKM or KKT, are fixed when installed in the tax department. Moreover, the fixation takes place both of the machine itself and of its control tape (EKLZ), which will then be suitable for reading information. You can read more about the rules for registering cash register machines in another article on our website.
But the data on receipts and expenditures with the help of the control apparatus are recorded just in the journal of the cashier-operator. These entries are made daily, excluding those days when no transactions were made. In the future, this document will be checked by employees of the tax office.
When the journal of the cashier-operator is provided to the FSN
- It is necessary to redo the registration of the cash register card.
- The journal is finished and a new book is required.
- In the case of an audit, which is organized and initiated by the tax office itself (read separately about the types of audits in the article on our website).
At the same time, the law does not prohibit the establishment of any number of cash registers by a company. However, all of them must be installed correctly and must be registered.
It is important to understand the difference between the cashier of the company and the cashier of the KKM.
So, cash received using cash register equipment:
- Must be posted on the same day they arrive.
- Can be returned to the buyer only on the same day they were received from him. (There are rules for the implementation of the procedure for returning goods, and they will be considered separately).
- These funds are not available at the beginning of the shift and after closing.
- Funds are handed over to collection during the same day, or at the end of the cash day - to the firm's cash desk. In this case, an incoming cash order is drawn up at the end of the shift and the transfer of money.
- In the cash cabinet / drawer / safe, funds can only be used for exchange. In this case, funds are issued at the beginning of the cash shift from the cash desk of the company. Again, an order (expense) is issued.
Important! Closing a cash day on the next day will be considered a gross violation. If found, the cashier will be penalized in the amount of up to 4 thousand rubles for one mistake. And the company will have to pay in the amount of about 50 thousand rubles.
Procedure for recording cash data
Each cash register maintains its own cashier-operator journal. One magazine is calculated for approximately 1000 days when the cash register opens and closes. After that, a new accounting book is started.
What is needed to change the journal of a cashier-operator
You will need documents that the tax department will accept and draw up the procedure for changing the journal. The package includes:
- The magazine to be replaced with a new one
- A new book... The magazine will be empty, but first it must be flashed and certified according to all the rules (On the title page of a new magazine, it is imperative to indicate the data of the cash register).
- Passport of your KKM.
- Accounting card.
- An agreement with a company that maintains a cash register.
- The last Z-report (the report of closing the cashier for the last day). In this case, the remaining funds will not be carried over to the beginning of the next day.
If the documents are provided by an employee of the company, you will also need to attach a power of attorney for him to the package of documents. Moreover, if we are talking about individual entrepreneur, then the power of attorney must be certified by a notary. And organizations can provide a document in free form, confirming that the employee is on the staff.
As for the package of documents for replacing the magazine, it is better to preliminarily clarify its composition in a specific department of the tax inspectorate, since there are slight regional differences in the list of required documentation.
It is not necessary to change the journal at the end of the year. By at least, there are no legislative prescriptions that would regulate this.
What is a cash register for and how is it regulated by law
First of all, the use of cash registers is spelled out in 54-ФЗ dated 05.22.2003 (last edition - dated March 8, 2015). What does this law regulate:
- Determines the types of organizations that must necessarily use cash registers in their activities. (These do not include sole proprietorships and PSNs, or those who use strict reporting forms).
- Determines the rules for using the register of data contained in the technique.
- Defines the requirements that apply to entrepreneurs and firms that use cash registers in their work.
- Denotes the rights of tax authorities and CCP inspectors.
A cashier-operator's journal is needed to keep track of cash received from a client and transferred to the cashier of a company or entrepreneur.
All data obtained from logging will be taken into account to determine the tax base. In the case of individual entrepreneurs - personal income tax, as well as tax under the simplified tax system. In the case of a legal entity - tax under the simplified taxation system and profit. Also, these data will serve for an organized and simplified turnover of funds when interacting with customers (for example, when refunding money for a delivered product).
Also, data from the journal is often linked to the warehouse accounting program. This allows you to quickly see the departure of goods and leftovers.
Requirements for keeping a journal of a cashier-operator
Firmware. There are two options - either to stitch the sheets, or - the entire magazine.
Manager's signature. Placed on a checklist with a transcript. When a company or an entrepreneur uses a seal, it is put on the signature (it should also be on the sheet).
Numbering. The number is put on each sheet. In this case, there is no need to put page numbers, it is enough to number the sheets themselves.
End entry. It is done on the last sheet, while part of it falls on the control sheet. The entry should sound something like this: "In the magazine there are numbered, laced and signed with a signature (if there is a seal, then we write" and seal ") such and such a number of sheets." Naturally, instead of "such and such" we write the final figure of the number of sheets.
Requirements for the cashier who fills out the magazine
- Write with dark ink.
- Stick to chronological order.
- Take data according to the Z-report from the cash register tape.
- Calculate the final amount on a calculator (not independently).
- Use different lines in the log if two reports were taken during the day.
- Sign records every day. Also, it should be done by the manager, or another person with authority.
- Has no right to errors, erasures of already written and corrections. Therefore, in the case when a mistake was made, the entry is crossed out. The correct data is written side by side, or slightly above. And be sure to indicate the date when the corrections were made. After the error has been corrected, the authorization signature of the cashier, who previously made this mistake, and also the manager, are again affixed.
Only in the event that the corrections are executed correctly, there will be no punishment.
Title page
You need to fill it out with a new magazine, as already mentioned above, before you submit it in a package of documents to the Federal Tax Service. You need to indicate there information about the company, as well as information about the cash register, which you will have to take from the device's passports.
Also, the title should have information about the beginning and end of the magazine. The person responsible for filling in the data is also indicated. As a standard, this person is assigned a cashier who manages the cash register.
Note: the responsibility of the person is also indicated in his employment contract... And in addition to it, a document on the liability of the appointed employee is signed.
The procedure for filling out the journal of the cashier-operator
- The first entry is the checksum. It is taken from the zero check that starts the Z-report and the act of starting to use the KKM.
- The checksum - 1, 11 rubles - fits into column number six.
- The balance at the end of the shift will also be 1.11 rubles.
- At the end of the subsequent work shift the cashier will need to reduce the amount of receipts just by the size of the checksum.
- Columns in the cash register:
- Change date.
- Serial number department or section (do not need to be entered if there is no division into sections).
- Surname of the filling cashier with initials. If the magazine is filled with one cashier constantly, you can enter only at the beginning of the page. The rest of the lines already use the "- / -" sign.
- Serial number of the fiscal memory report of the cash register. It should also be taken from the Z report.
- Control meter readings. This value indicates the number of sales made. This column should be completed in cases where the cash register is sent for repair. The first data will be entered by an employee of the company that carries out the repair. Subsequently, the cashier simply duplicates the information. Most often, the graph will be empty.
- Information about the growing total, which is displayed at the beginning of the shift.
- Cashier's signature.
- Signature of the senior shift or administrator.
- End of day cumulative meter information (report-Z).
- Revenue for the current day. Here you need to take into account both cash and cashless payments. But at the same time deduct the amount of refunds, in cases where they are. This amount can be calculated with your own hand, or you can use the report.
- Cash, which was handed over to the cashier of the company. To determine the figure, you need to deduct the acquiring receipt and refundable amounts from the amount of the proceeds.
- The number of payments made using the documentation.
- The amount of non-cash payment.
- Cash deposited at the firm's cash desk.
- The amount of refundable funds according to the statements of buyers
- Signatures of the cashier (column number 16), administrator (17), manager (18).
Features of filling out a cash register
In case of cash refund
The main thing to remember is that the funds received from the client using the cash register go to the cashier of the company or individual entrepreneur . And accordingly, they are not stored longer than one shift, and even more so they cannot be used in another shift.
Therefore, when a client comes with a desire to issue a refund, it is imperative to look at the expired date. When everything happens within one cash day, the cashier gives the money for the refund from cash registers KKM... In this case, an act is drawn up in the form of KM-3.
In other cases, when the buyer comes to another cash register shift, the funds are returned only from the cash register of the enterprise, and not the cash register.
Important points:
- The client has every right to return the goods if he did not fit one of the parameters (assortment, size, color).
- The law governing return operations is “On the Protection of Consumer Rights”.
- There is a list of goods that cannot be returned.
- If the client wants to return the money for the goods, then he should write a statement addressed to the head of the company. Then the firm has 14 days for this application to be considered and the money returned.
Acquiring
These are transactions for payment by the client using payment cards.
When the purchase is made using acquiring, the funds from the client's card go to the company's current account. At the same time, in the journal of the cashier-operator, this money is recorded in a separate column, and the amount of the balance according to the Z-report does not equal the amount of cash.
Acquiring equipment can be provided by a banking organization with which you are entering into an additional contract. The main feature is that the bank will charge a percentage for each operation. But, for example, today, it is much more profitable for an entrepreneur to pay this percentage than to remain with lost profits. After all, the use of credit and debit cards for payment for goods and services has become a durable and everyday use. Often, customers refuse to buy, only because they do not have cash with them, and the company does not accept payment bank cards... When using an acquiring machine, the buyer is issued a check.
Lost cash register
The need to keep a journal of acquiring transactions is the same as in the case of cash. And deviation from this need leads to large penalties in relation to both the cashier and the entire organization. Also, fines are imposed upon loss of the magazine.
Restoration of the journal after loss can be performed only with the help of cashier reports or X-reports. And such reports can only be provided by employees of the company servicing cash registers.
Outcome
We've covered the basics of teller journaling. The main conclusion that can be drawn from all of the above is that filling out the magazine is a very scrupulous and responsible work. With some practice and practice, though, it shouldn't be difficult. However, if you plan to entrust this activity specific person, make sure he has sufficient qualities and skills. Because otherwise, minor flaws and errors in filling out will lead to fines from the inspection authorities.
The journal of the cashier-operator (form N KM-4, approved by the resolution of the Goskomstat of Russia dated 25.12.1998 N 132) (hereinafter referred to as the Journal) is used to record transactions for the receipt and consumption of cash (proceeds) for each cash register of the organization, as well as is a control and registration document of meter readings. At the same time, the columns of the Journal suggest that transactions are also reflected in it with the use of payment cards (see also the letter of the Federal Tax Service of Russia for Moscow dated January 20, 2011 N 17-15 / 4707).
The procedure for filling out the Journal and other documents in relation to the situation under consideration is not regulated by regulatory legal acts.
When making a refund on the day of purchase, keep in mind the following.
According to the explanations of specialists tax authority after removing the Z-report from the cash register, determining and verifying the actual amount of revenue, an entry is made in the Journal about the readings of cash meters at the beginning and end of the shift (columns 6 and 9), as well as the amount of revenue (column 10) (letters 22-12 / [email protected]).
The difference between the indicators of columns 9 and 6 of the Journal is the earnings per working day, which is reflected in column 10 of the Journal (see also the letter of the Federal Tax Service for Moscow dated November 30, 2005 N 09-24 / 87838). V in this case the proceeds will include amounts subsequently reimbursed.
Specialists of the tax authority explain that (letters of the Federal Tax Service of Russia for Moscow dated 06/18/2012 N 17-15 / 052888, dated 07/09/2008 N 22-12 / [email protected]):
Column 11 of the Journal records the amount of proceeds deposited in cash, and in columns 12 and 13 of the "Paid for documents" section, respectively, indicate the amount of sales on payment cards (or other documents) and the number of relevant documents;
Column 14 of the Journal indicates total amount revenue (column 11 + column 13);
The amount of money paid on the checks returned by the buyers is recorded in column 15 of the Journal;
Column 11 (column 10 - column 13 - column 15) of the Journal indicates the amount of cash minus the amount of refunds and amounts paid according to the documents.
Considering the above, in our opinion, in this case, columns 11-15 of the Journal can be filled in as follows:
Column 12 - the number of transactions with payment cards (refunds do not affect this indicator);
Column 13 - the amount of transactions on payment cards (refunds do not affect this indicator);
Column 15 - refunds on payment cards are not reflected;
Column 11 - is defined as the difference between columns 10, 13, 15;
Column 14 - is determined by adding columns 11 and 13.
Note that the reflection in column 15 of the refund amounts on payment cards will lead to a distortion of the indicator in column 11 and an incorrect calculation of the amount of money to be deposited.
At the same time, in view of the absence of regulatory regulation and relevant explanations on this issue, we believe that column 15 may reflect the refund amounts on payment cards, provided that the returned amounts are excluded from column 13.
Any of the above procedures is not an error in determining the amount of cash proceeds to be returned.
When returning funds not on the day of purchase, we note that by virtue of clause 4.2 Model rules operation of cash register machines when carrying out cash settlements with the population, approved by the letter of the Ministry of Finance of Russia dated 08.30.1993 N 104, checks of cash registers for the purchase of goods are valid only on the day they are issued to the buyer (client). If the goods are returned not on the day of purchase, operations for the issuance of funds are carried out in accordance with the concluded acquiring agreement (an agreement between a credit institution and a trade (services) organization for transactions performed using payment cards) (letter from the Federal Tax Service of Russia for Moscow dated 15.09. 2008 N 22-12 / 087134, paragraph 4 of the letter of the Office of the Ministry of Taxes and Tax Collection in Moscow dated 13.08.2003 N 29-12 / 44313).
In this case, the Journal is filled in general order, and the fact of a refund does not affect the procedure for filling it out.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Arykov Stepan
Quality control of the response:
Reviewer of the Legal Consulting Service GARANT
Queen Elena
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.
A sample of filling out the journal of a cashier-operator
The journal contains the following columns:
In column number 1 - the current date is indicated.
In column number 2 - department (section) number. This is necessary in the event that KKM serves several trading sections, and the organization keeps separate records of revenue for them.
In column number 3 - surname, name, patronymic of the cashier - operator.
In column number 4 - the number corresponding to the current date is indicated.
In column number 5 -"Readings of the control counter (fiscal memory report), which registers the number of transfers of readings of the summing money counter" - the number of sales per shift is recorded. The reading for this counter is printed on.
Note: The counter, the readings of which must be entered in column 5, was only in the cash register without fiscal memory. There is no such counter in cash register machines with fiscal memory. Not by any regulatory documents it is not clearly specified which readings and which meter should be entered in column 5, for this reason many users of KKM do not fill out this column.
In column number 6 - indications of the cumulative total at the beginning of the day. The KKM indicates this amount in, and the readings at the beginning of the day are the same readings as on the evening of the previous day.
Attention! Not all models of KKM are automatically displayed in the counter of the cumulative total. In this case, you must withdraw them yourself. How to do this is indicated in the commentary to column No. 10.
In columns No. 7 and No. 8 - respectively, the signatures of the cashier-operator and the administrator (senior cashier).
In column number 9 - end-of-day cumulative counter reading.
In column number 10 - the amount of revenue per day, according to the meter. It is determined as the difference between columns No. 9 and No. 6. If the cash register does not indicate a cumulative total in the meter readings, then you can immediately write down the amount of revenue per day indicated in it, after which, by summing columns No. 6 and No. 10, display the incremental total counter readings to the end days, and enter them in column No. 9.
In column number 11 - the amount of cash (revenue).
In columns No. 12 and No. 13 accordingly: the number of payment documents (bank checks, etc., if they are accepted by the organization) and the total amount paid by these documents. If this did not happen, then it is necessary to put dashes.
In column No. 14 the total amount of proceeds is indicated (No. 11 + No. 13).
In column number 15 reflects the amount of money returned to buyers (clients) for unused, including erroneously punched checks. The amount of columns No. 14 and No. 15 must correspond to the amount indicated in column No. 10.
Attention! You can return money from the cash register cash drawer only by checks that were punched on that day. The checks must be accompanied by an act in the form KM-3... Operation "return" does not reduce the amount of shift (daily) earnings (column 10).
In columns No. 16, No. 17 and No. 18 - the signatures of the relevant officials of the organization.
A sample of filling out the journal of a cashier-operator:
| Date (shift) | Department (section) number | Surname, name, patronymic of the cashier | Sequential number of the control counter (fiscal memory report) at the end of the working day (shift) | Indications | ||||
| control counter (fiscal memory report) registering the number of transfers of readings of the totalizing money meter | summing cash counters | |||||||
| at the beginning of the working day (shift) | at the end of the working day (shift) | |||||||
| amount, rub., cop. | signature | amount, rub., cop. | ||||||
| cashier | administrator | |||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 01.01.01 | 1 | V.V. Pupkin | 2 | ---- | 1,11 | Pupkin | Petrova | 1111,11 |
| 02.01.01 | 1 | V.V. Pupkin | 3 | ---- | 1111,11 | Pupkin | Petrova | 1611,11 |
| 03.01.01 | 1 | V.V. Pupkin | 4 | ---- | 1611,11 | Pupkin | Petrova | 2511,11 |
| The amount of earnings per working day (shift), rubles, kopecks; | Rented | The amount of money returned to buyers (clients) for unused cashier's checks, rub., cop. | Signature at the end of the working day (shift) | |||||
| cash, rub., cop. | paid according to documents | total, rub., cop. | cashier. I handed over money and paid bills | administrator (senior cashier) I took the meter readings. Money accepted | manager (senior cashier) | |||
| qty | amount, rub., cop. | |||||||
| 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 1110,00 | 710,00 | 5 | 300,00 | 1010,00 | 100,00 | Pupkin | Petrova | Sidorova |
| 500,00 | 400,00 | 3 | 100,00 | 500,00 | 0,00 | Pupkin | Petrova | Sidorova |
| 900,00 | 850,00 | 0 | 0,00 | 850,00 | 50,00 | Pupkin | Petrova | Sidorova |
