Search by section

Site search

Google Search

Your partner's answer is programmed into your question. If the answer doesn't suit you, then you asked the wrong question.

Litvak M.E.

Regulations on cash discipline and cashier work procedures in “__________” stores.

1. Preparing cash registers for operation

1.1. The administration creates a “Cashier-Operator Book” for the cash machine, which must be laced, numbered and sealed with the signatures of the tax inspector, director and chief (senior) accountant of the enterprise. However, the “Cashier-Operator Book” does not replace the cash report (Form No. 25).

All entries in the book are made in chronological order in ink, without blots. When making corrections to the book, they must be specified and certified by the signatures of the cashier - operator, director (manager) and chief (senior) accountant.

1.2. The cash register passport, the Cashier-Operator Book, acts and other documents are kept by the director (manager) of the enterprise, his deputy or the chief (senior) accountant.

1.3. Before starting to operate the cash register:

The cashier receives from the store manager (in case of absence, his deputy) everything necessary for work (keys to the cash register, keys to the cash register drive and to the cash drawer, loose change and banknotes in the amount necessary for settlements with customers, accessories for work and car service for signature).

1.4. The director (manager) of the enterprise or his deputy, duty administrator is obliged to:

Together with the cashier, take readings (receive a reporting sheet) of sectional and control meters and compare them with the readings recorded in the “Cashier-Operator Book” for the previous day;

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

Provide cashiers with keys to the cash drawer lock;

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

Provide the cashier with small change coins and bills within the amount of cash balance at the cash register in the quantity necessary for settlements with customers, as well as receipt tapes of appropriate sizes, ink ribbon and other consumables provided for this type of machine;

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

1.5. The cashier is obliged:

Check the serviceability of the blocking devices, refill the receipt tape;

Turn on the machine to the electrical network and, by receiving a zero check, check its operation from the electric drive;

Print two or three checks without indicating the amount (zero) in order to check the clarity of printing of the details on the check and control tapes and the correctness of the current date and numbering;

Nil checks should be attached to the cash report at the end of the day;

Install a sign with your name on the buyer’s (client’s) side;

Place the necessary equipment for work (micro calculator).

2. Cashier's work during the shift

2.1. The cashier or other financially responsible person (seller-cashier) is obliged to:

Ensure careful care and careful handling of the cash register, keep it clean and tidy;

Carry out operations for entering amounts in accordance with the operating instructions for this type of cash register;

Withdraw proceeds when the amount at the cash desk reaches 15,000 rubles,

Move funds to the safe in the presence of an accompanying employee;

Punch a separate receipt when purchasing a warranty or oversized item.

List product items separately, indicating the quantity and price per unit;

When purchasing components (fittings, consumables, etc.) for one buyer (client), enter separate product items in one receipt, indicating the quantity and price per unit of goods;

Determine the total amount of the purchase or service by reading the cash register indicator or using counting devices and tell it to the buyer (client);

Receive money from buyers (clients) for goods or services provided according to the amount indicated in the statement in the following order:

a) clearly state the amount of money received and place this money separately in full view of the buyer (client);

b) print a receipt - when making payments using a cash register;

c) name the amount of change due and give it to the buyer (client) along with the check (in this case, hand out paper bills and small change at the same time).

2.2. Cash register receipts for the purchase of goods are valid only on the day they are issued to the buyer (client).

A refund:

The cashier-operator can issue money on checks returned by buyers (clients) only if the following conditions are met:

If the buyer has a cash receipt corresponding to the returned product;

If the buyer has an application filled out according to the sample, indicating his passport and contact information, as well as written permission from the manager;

Only by check issued at this cash desk;

- if there is no doubt about the legality of the return.

If the buyer returns goods for an amount less than that indicated on the receipt, the cashier is obliged to:

Issue a refund for the full amount of the receipt, indicating the items of the goods;

Use the cash register to enter the difference between the total amount of the receipt and the amount of the returned goods;

Write out a sales receipt indicating the remaining items of goods;

2.3. In case of a cashier-operator error:

If you enter the amount and it is impossible to redeem the check during the shift, the unused check is activated at the end of the shift;

When issuing change to the buyer (client), if a dispute arises, the buyer has the right to demand that the administration remove the cash register;

Draw up and execute, together with the administration of the enterprise, an act in Form N 54 (Appendix No. 5) on the return of money to buyers (clients) for unused cash receipts, cancel them, stick them on a sheet of paper and, together with the act, submit them to the accounting department (where they are stored in text documents for this date);

Record in the “Cashier-Operator Book” the amounts paid on checks returned by buyers (clients) and the number of zero checks printed on the day;

2.4. If the cashier is replaced during his absence by the seller, or if a cash register is installed at the seller’s workplace, the duties of a cashier-operator apply to him.

The transfer of the cash register to the seller during the cashier’s absence is carried out as follows:

In agreement with the manager, make an X-report, check the amount of cash in the cash register;

Put the appropriate mark in the cashier's journal.

2.5. The cashier has the right:

During the shift, at the direction of the director (deputy director), change the code, apply stamps and imprints “repaid”, “account”, “control”, etc.;

If a malfunction occurs, the cashier is obliged to:

Turn off the cash register;

Call an administration representative;

Together with a representative of the administration, determine the nature of the malfunction;

In case of unclear printing of details on a check, a check not being issued or a control tape being broken, together with representatives of the administration, check the prints of the check on the control tape, sign the check (if the check did not come out, get a zero one instead), indicating the correct amount on the back (rubles in words, kopecks in numbers ) and after checking the absence of numbering gaps, sign where the control tape breaks;

If further work is impossible due to a malfunction of the cash machine, the cashier, together with a representative of the administration, formalizes the end of work on this cash machine in the same way as at the end of a shift, with a note in the “Cashier-Operator Book” for this cash machine the time and reason for the end of work.

If the cashier cannot eliminate the malfunction, the administration calls a technical specialist (“Storm Elite”), making an appropriate entry in the log of calling the technical specialist and recording the work performed (Appendix No. 6, Form No. 30).

2.6. The cashier is prohibited from:

- work without control tape or glue in places of breakage (for cash registers without ELKZ);

- remove the cash register without the permission of the administration;

- do not issue a cash receipt to the buyer (client);

- store used cash receipts in the area of ​​the cash register;

- punch several cash receipts for one sales receipt;

Allow unauthorized persons into the cash settlement center to the cash machine, except for the director (manager) of the enterprise, his deputy, accountant, duty administrator, and with their permission, a technical specialist or supervisory person to check the cash register;

Leave the cash settlement center without notifying the administration and without turning off the cash register or locking the cash register. If it is necessary to leave the cash register, all keys (working key to the cash register and cash drawer) must be kept by the cashier;

Independently make changes to the operating program of the cash terminal (for which the latter must be protected from unauthorized access);

Must not have personal money in the cash register and money not accounted for through the cash register (except for money issued before starting work).

3. Finishing work on the cash register

3.1. When the business closes or upon the arrival of the cash collector, if he is scheduled to arrive before the business closes, the cashier must:

Prepare cash proceeds

Proceed to the room to collect the bag, only accompanied by a store employee (in the case of collecting a collection bag outside the cash desk);

Determine the amount of funds collected, rounded to the nearest 5,000 rubles;

Determine the amount of the cash balance after collection, not more than 5,000 rubles;

Prepare a cash report and submit it to the manager;

Hand over the amount on the receipt order to the bank collector.

A representative of the administration, in the presence of the cashier, takes readings of sectional and control counters (registers), receives a printout or removes the control tape used during the day from the cash register. The administration representative signs the end of the control tape (printout), indicating on it the type and number of the machine, the readings of sectional and control counters (registers), daily revenue, the date and time of completion of work.

Reporting statements of testimony at the end of the working day are entered into the “Cashier-Operator Book”.

Based on the readings of sectional counters (registers) at the beginning and at the end, the amount of revenue is determined. The amount of revenue must correspond to the readings of cash totaling counters and the control tape. It must match the amount placed in the collection bag with the final receipt of the cash register machine.

After reading counters (registers) or printing, determining and checking the actual amount of revenue, an entry is made in the “Cashier-Operator Book” and signed by the cashier and the administration representative.

3.2. If there is a discrepancy, the actual amount of revenue is determined by adding the amounts printed on the control tape. If there is a discrepancy between the results of adding the amounts on the control tape and the revenue determined by the counters (registers), the administration representative and the cashier must find out the reason for the discrepancies.

Identified shortages or surpluses are entered in the appropriate columns of the “Cashier-Operator Book”.

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.

3.3. Having completed the registration of cash documents, the cashier performs:

Maintenance of the machine between repairs and prepares it for the next day, in accordance with the requirements of the operating manual for this type of cash register equipment.

After performing maintenance, the cashier:

Hands over the keys to the cash register or cash register to the director (manager) of the enterprise (in case of absence, to the person replacing him) for safekeeping against receipt.

At the end of the working day and before the start of the next shift, the cashier submits acts, receipts, and expense orders to the manager.

3.4. Used control tapes are stored in packaged or sealed form in the accounting department of the enterprise for 15 days after the results of the last inventory have been carried out and signed, and in case of a shortage - until the end of the consideration of the case.

Data in the computer's memory is destroyed within a period of time (3 years) no less than the above for electromechanical cash registers.

Directors (managers) and owners of enterprises are responsible for storing cash receipts, copies of sales receipts, control tapes and maintaining machine memory information for a specified period.

After the end of the established storage period, used cash register receipts, copies of sales receipts, control tapes, printouts are handed over to organizations for the procurement of secondary raw materials according to the act of their write-off (destruction).

4. Safety regulations

4.1. When operating and maintaining a cash register, it is necessary for the cashier - operator and technical specialists to comply with the safety requirements set out in the PTB, PTE, PUE, as well as in the operating manual for this type of cash register, including:

The cashier's workplace must be equipped in such a way as to prevent the possibility of the worker coming into contact with live devices, grounding bars, heating radiators, and water pipes;

The machine must be connected to the network through a special outlet, which must be grounded;

It is not allowed to use fuses that are not designed for the current provided by the technical characteristics of this machine, and to connect the machine to the network without a fuse (replace the fuse with a “bug”);

Before connecting the electromechanical machine to the network, it is necessary to check the rotation of the hand drive handle counterclockwise;

Before connecting the machine to the electrical network, you must inspect the plug, cord, socket and make sure that they are in good condition (there are no breaks, exposures, etc.);

It should be remembered that for machines with automatic opening of the cash drawer, during the issuance of the first check, the cash drawer is pushed out under the action of springs by at least 1/3 of its length;

It is not allowed to interfere with the operation of the machine after it has been started until the end of the working cycle;

When stopping the machine for an unknown reason, as well as when it suddenly stops (stopping the machine during an unfinished work cycle), it is necessary to disconnect it from the power supply. All work on checking an electromechanical machine should be carried out using a manual drive. However, you should not use excessive force to check the mechanisms of a machine that has stopped for an unknown reason;

It is prohibited to carry out maintenance on the machine while it is connected to the power supply;

After finishing work on the machine, you must turn off the power supply by removing the plug from the socket;

Persons unfamiliar with operating and safety rules should not be allowed to operate the machine.

4.2. In order to ensure the safety of the cashier's work, it is necessary to equip the cashier's cabin with a device for calling security and administration, and also provide emergency lighting for the cash register cabin.

Result

Http://site/dokumenty/polozheniya/polozhenie_o_kassovoj_discipline/

Enter your name:

Enter the email of the person you would like to share the link with:

Enter message text

Prepare cash receipts and other payment documents;

Draw up a cash report and submit the proceeds together with the cash report on the receipt order to the senior (chief) cashier (in small enterprises with one or two cash desks, the cashier hands over the money directly to the bank's collector).

A representative of the administration, in the presence of the cashier, takes readings of sectional and control counters (registers), receives a printout or removes the control tape used during the day from the cash register. The administration representative signs the end of the control tape (printout), indicating on it the type and number of the machine, the readings of sectional and control counters (registers), daily revenue, the date and time of completion of work.

Reporting statements of testimony at the end of the working day are entered into the “Cashier-Operator Book”.

Based on the readings of sectional counters (registers) at the beginning and at the end, the amount of revenue is determined. The amount of revenue must correspond to the readings of cash totaling counters and the control tape. It must coincide with the amount handed over by the cashier-operator to the senior cashier and placed in the collection bag with the final receipt of the cash register machine.

After reading counters (registers) or printing, determining and checking the actual amount of revenue, an entry is made in the “Cashier-Operator Book” and signed by the cashier and the administration representative.

6.2. If there is a discrepancy, the actual amount of revenue is determined by adding the amounts printed on the control tape. If there is a discrepancy between the results of adding the amounts on the control tape and the revenue determined by the counters (registers), the administration representative and the cashier must find out the reason for the discrepancies.

Identified shortages or surpluses are entered in the appropriate columns of the “Cashier-Operator Book”.

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.

6.3. Having completed the registration of cash documents, the cashier performs:

Maintenance of the machine between repairs and prepares it for the next day in accordance with the requirements of the operating manual for this type of cash register equipment.

Cashiers (controllers - cashiers, salespeople, waiters, etc.) working on cash registers must be equipped with the following accessories to care for them:

Brushes for cleaning the fonts of the check printing mechanism;

Brushes for painting cushions and rollers of the check printing mechanism;

Tweezers for removing stuck receipt tapes;

Formaldehyde or other means for periodic disinfection of cash drawers of cash registers;

Appropriate keys for cash registers.

The key for clearing technical runs must be kept by the senior cashier.

After performing maintenance, the cashier:

Closes the cash register with a cover, having previously disconnected it from the power supply;

Hands over the keys to the cash register or cash register to the director (manager) of the enterprise, duty administrator or senior (chief) cashier for safekeeping against receipt.

The senior (chief) cashier, after receiving all the necessary documents, draws up a summary report in Form No. 25 (Appendix 7) for the current day.

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

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

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

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

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

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

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

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

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

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

Preparing cash registers for operation

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Give the cashiers the keys to the machine drive lock;

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

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

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

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

The cashier is obliged:

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

Turn on the machine to the electrical network and, by receiving a zero check, check its operation from the electric drive;

Print two or three checks without indicating the amount (zero) in order to check the clarity of printing of the details on the receipt and control tapes and the correct installation of the dater and numerator;

Nil checks should be attached to the cash report at the end of the day;

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

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

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

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

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

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

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

Prints a receipt on a cash register;

Announces to the buyer the total cost of all purchases;

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

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

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

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

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

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

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

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

Preparing for work

The procedure and conditions for the use of cash register equipment are regulated, as well as by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104 "" (hereinafter referred to as the standard rules), which is applied to the extent that does not contradict. At the same time, according to the clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia, the standard rules are not subject to mandatory application by organizations and individual entrepreneurs that have switched to the new procedure for applying cash register systems ().

Cash register is used at the place of settlement with the buyer at the time of settlement by the same person who makes settlements with the buyer, with the exception of settlements made by electronic means of payment on the Internet. At the same time, cash registers, intended for use only when making payments by electronic means of payment, are used only for such calculations. And automated systems for BSO are used only for making payments when providing services ().

Before starting to work with the cash register, the cashier is given the keys to the cash register and the cash drawer (if any), small change coins and bills in the amount necessary for settlements with customers, accessories for operating and servicing the machine. To record money issued by a cashier from the organization's cash desk to other cashiers or an authorized person (distributor), as well as to record the return of cash, the Book of Accounting for Cash Accepted and Issued by the Cashier is used.

If necessary, you should instruct the cashier on measures to prevent check forgery (encryption of checks, a certain color of the check tape used, maximum check amount, etc.).

After making sure that the machine is in good working order, you can instruct the cashier to start working.

When starting work, the cashier must:

• check the presence of a receipt tape and, if necessary, insert a new one;
• turn on the machine and check its operation by receiving a zero check;
• print two or three checks without indicating the amount (zero) in order to check the clarity of printing of the details on the receipt tape and the correctness of the date and numbering (zero checks are attached at the end of the shift to the cash report;
• wipe the casing with a dry cloth and install a sign with your name on the buyer’s (client’s) side;
• place the equipment necessary for work.

Working with CCP

IMPORTANT


Failure to use cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement made without the use of cash register systems, but not less than 10 thousand rubles. ; for legal entities - from three-quarters to one of the amount of the settlement made using cash and electronic means of payment without the use of cash registers, but not less than 30 thousand rubles. ().

During the working day, the cashier-operator or other materially responsible person (controller-cashier, waiter, seller, barman, order taker, etc.) is obliged to:

• ensure careful care and careful handling of the machine, keep it clean and tidy;
• carry out operations of entering amounts in accordance with the operating instructions for this type of cash register;
• for one buyer (client), determine the total amount of the purchase, service according to the cash register indicator or using counting devices and tell it to the buyer (client);
• receive money from buyers (clients) for goods or services provided according to the amount called the buyer (client), indicated in the price list for the services provided, the price tag for the goods sold, in public catering establishments indicated in the menu or price tags in the following order:
• clearly state the amount of money received and place this money separately in full view of the buyer (client);
• print a receipt;
• name the amount of change due and give it to the buyer (client) along with the check (and hand out paper bills and small change at the same time).

IMPORTANT


Please note that pre-printing of receipts, which was used in online stores, is prohibited, since the cash receipt issued to customers must contain the mandatory details provided for. One of these details is the date and time of calculation.

In accordance with the letter of the Ministry of Taxes and Taxes of Russia dated July 20, 2000 No. VNK-6-16/549 "", the date and time on a punched cash register receipt should not differ from the real time of receipt of money by more than 5 minutes. A similar conclusion is contained in.

If the check is punched earlier than 5 minutes before the actual time of receipt of money or the buyer is given a copy of the cash register receipt, then this can be regarded as non-use of the cash register. Thus, couriers of online stores are required to carry and use cash registers when receiving funds from the buyer ().

The cashier-operator is prohibited from:

• remove the cash register without the permission of the administration;
• do not issue a cash receipt to customers;
• allow unauthorized persons into the cash register premises to the cash register machine, except for the manager, accountant, duty administrator and, with their permission, a technical specialist or supervisory person to check the cash register;
• leave the cash register without notifying the administration and without turning off the cash machine, without locking the cash register or cash machine. If it is necessary to leave the cash register, all keys (for the booth, working key for the cash register and cash drawer) must be kept by the cashier;
• independently make changes to the cash terminal operating program;
• have personal money in the cash register and money not accounted for through the cash register (except for change money issued before starting work).

The cashier has the right:

• during the shift, at the direction of the manager, change the code, apply stamps and impressions;
• receive printouts from the cash register.

Errors and malfunctions when working with CCP

In case of a cashier-operator error:

• if you enter the amount and it is impossible to redeem the check during the shift, the unused check is activated at the end of the shift;
• in issuing change to the buyer (client), if a dispute arises, the buyer has the right to demand that the administration remove the cash register;
• draw up and draw up, together with the administration of the enterprise, an act in the KM-3 form on the return of money to buyers (clients) for unused cash receipts, cancel them, stick them on a sheet of paper and, together with the act, submit them to the accounting department;
• record in the “Cashier-Operator Book” the amounts paid on checks returned by buyers (clients) and the number of zero checks printed on the day.

It should be noted that the cashier-operator can issue money on checks returned by customers only if there is a manager’s signature on the check and only on a check issued at this cash desk.

EXAMPLE

When changing the fiscal data operator or making changes to the information entered into the cash register when generating a registration report or a report on changing registration parameters, the user must generate a report on changes in registration parameters using the cash register software. In this case, all generated fiscal documents for which confirmation from the fiscal data operator has not been received are transferred to the fiscal data operator ().

If a malfunction occurs, the cashier must:

• turn off the cash register;
• call an administration representative using the alarm system installed in the cabin;
• together with a representative of the administration, determine the nature of the malfunction;
• in case of unclear printing of details on a check, or a check not being issued, sign the check together with a representative of the administration (if the check is not issued, receive a zero check instead), indicating the correct amount on the back (rubles in words, kopecks in numbers);
• If further work is impossible due to a malfunction of the cash machine, the cashier, together with a representative of the administration, formalizes the end of work on this cash machine in the same way as at the end of a shift, with a note in the “Cashier-Operator Book” for this cash machine the time and reason for the end of work.

If the cashier cannot eliminate the malfunction, the administration calls a technical specialist, making an appropriate entry in the log of calling the technical specialist and recording the work performed.

Finishing work with CCP

When the business closes or upon the arrival of the cash collector, if he is scheduled to arrive before the business closes, the cashier must:

• via CCP, generate a report on the closure of a shift ();
• prepare cash receipts and other payment documents;
• draw up a cash report and submit the proceeds together with the cash report on the receipt order to the senior (chief) cashier (in small enterprises with one or two cash desks, the cashier hands over the money directly to the bank's collector).

A representative of the administration, in the presence of the cashier, takes meter readings and receives a printout. The administration representative signs the printout, indicating on it the type and number of the machine, the readings of sectional and control meters (registers), daily revenue, the date and time of completion of work.

Based on the meter readings at the beginning and end of the shift, the amount of revenue is determined. The amount of revenue must correspond to the readings of cash totaling counters and the control tape (if available). It must coincide with the amount handed over by the cashier-operator to the senior cashier and placed in the collection bag with the final check of the cash register.

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.

Having completed the registration of cash register documents, the cashier performs between-repairs maintenance of the machine and prepares it for the next day in accordance with the requirements of the operating manual for this type of cash register equipment.

After performing maintenance, the cashier:

• closes the cash register with a cover, having previously disconnected it from the power supply;
• hands over the keys to the cash register or cash register to the director (manager) of the enterprise, duty administrator or senior (chief) cashier for safekeeping against receipt.

Used cash receipts and copies of sales receipts are kept by financially responsible persons for at least 10 days from the date of sale of goods on them and verification of the sales report by the accounting department.

According to the law, Any entrepreneur should have a cash register carrying out transactions with funds of various types. Many people mistakenly believe that it is quite difficult to use and that it will not be possible to master it on your own. To do this, you should familiarize yourself in detail with the use of at least one type of device and you can safely work on all of them.

Those who have entered into a contractual relationship with the owner of the business regarding liability of a material nature can carry out activities with KKM. In addition to the contract, they are required to have experience working with this machine: correctly punching checks and clearing it.

It should be remembered that before starting the work process, the director (department head) is required to carry out preparatory work: open the drive and counter, punch the check and check the punched amount received for the previous shift and reconcile with the cashier’s records. The sums must completely agree.

The direct responsibilities of the director must contain following:

1. Entering accurate information into the journal, confirming with your signature.
2. Prepare the initial readings of the control tape (number, date and time of the start of the work process, readings of the control register).
3. Releasing the keys to the responsible employee.
4. Issuing change money for change.
5. Provide workers with tapes and coloring compounds in a timely manner.

Responsibilities of the employee before starting the process at the cash register:

1. Checking the working condition.
2. Adjusting time and date, checking cash register units for integrity.
3. Zero check.
4. Before starting the workflow, punch several zero checks to check the functionality of the cash register.
5. At the end of the working day, hand over all cash to the senior cashier or director.

Operating principles depending on the type

The device is a very complex variety in technical electronic form. Some of its parts are considered composite. These include:

1. The monitor is available in two types, for the cashier and for the person making purchases.
2. Box for collecting banknotes.
3. Tape block.
4. A printer.
5. Memory.

The cash register has a device that transmits available information to the buyer. A monitor must be present; one is installed for the buyer so that he can clearly see all the necessary information on the screen. The other is placed for the cashier.

Keyboard used to enter the required amount of funds. This affects the purpose of the cash register; with its help, the required amount is entered and is reflected on the check. The device has a division of buttons by color; they are divided into several parts, where each defines a specific group of products.

Tape block refers to the necessary part, the direct purpose of which is to store all information, including completed operations. The device is located inside the machine itself; there is no need to connect it separately.

Fiscal memory designed to record the amount of money passing through the cash register. They deal with the proceeds received on a daily basis and are reflected in the Z-report. Information is taken at the end of a work shift and stores all events with dates and detailed information for the time worked.

Each cash register has tray for collecting banknotes, which is a regular metal (plastic) box with several types of locks. One of the simplest options is an ordinary mechanical latch. However, a modern solution to the problem is an electromagnetic locking device.

The main task of the printer is to print a receipt. The cash register prints them for the buyer and for reporting at the point of sale. For the buyer, the receipt serves as proof of purchase. Varieties of some cash registers print them for other documents, this is considered a good help in work.

It should be remembered that there are many varieties of cash registers and sizes of receipt tapes; if you use the wrong one, the cash register will quickly become unusable.

Exploitation

The first thing to do is to connect the cash register to the network. Many of them have buttons on the panel on the back side, activated by turning the key to the REG position. If many zeros are displayed on the monitor, it indicates correct operation.

Subsequent activities take place in the following way:

1. Authorization. Many cash registers begin their work when the cashier logs in. You must enter a service number and a password. Some varieties start working after using a special card. appointments.
2. Calculation occurs by entering the required amount. To do this, enter the correct cost using the keys. Next, press the button for the desired section (as a rule, they are divided into various divisions: for example, shoes, clothing, groceries, etc.). Some cash register machines have the ability to read the barcode from the product, and the required amount is calculated independently. Next, press the “Payment” or “Cash” button, the purchase is made.
3. If there are discounts on a certain type of product, they are reflected immediately at the checkout. You should enter the full price (without deducting certain percentages), select a category, print the amount and press %, the discount will be calculated independently.
4. If you need to select several items, you should enter the amount and click the desired department. You should wait until all types of purchases are finished and press the “Payment” button.
5. If you need to return a zero check, you should press the “Payment” or “Cash” button.

These are the general types of working with cash register machines; if you need to find out the operating principle of a particular machine, information can be found on the Internet, or you can study in certain organizations.

In the shop

First of all, the employee is obliged to enter into an agreement on material liability. This is done to prevent theft of funds.

1. A cashier's job always begins with the need to refuel the car. The tape is inserted into the cash register and a special record is made indicating the number, its type, date, exact time of switching on, and indications at the time the cashier started working. After filling in all the data, the cash register tape is certified by the senior cashier.
2. Next, you should check the accuracy of the date and time data. Many devices have the ability to independently save the necessary information. There are cash registers that should be checked for accuracy of time and date before each shift and set if necessary.
3. Before starting the work process, check the ability of the device to operate. To do this, zero checks are printed, they are checked for clarity of printing and the presence of all necessary information. Trial checks should be kept until the end of the work and attached to the reporting documentation.
4. Next, the X-report is printed; it is of an intermediate nature and during its printing, the amount is not reset. During a work shift, such checks are printed several times. This is done to control the funds entering the cash register. They are printed at the time the proceeds are deposited. During a shift, you can send an innumerable number of checks; they do not affect work, but they help control the correct flow of funds.
5. X-reports can be taken by department, at the end of a work shift and to obtain the final result. They keep records of excess or lack of funds in the cash register.
6. If an incorrect check is punched, the correct one is punched out again, the incorrect one is stored until the end of the shift. After closing and submitting the report for the day worked, it should be compiled into a single document. Next, an act is drawn up indicating the type, model of the cash register, registration number and manufacturer’s number.
7. An act is drawn up indicating the check number and the amount entered. The check is attached to the document, which is certified by the operator and the entrepreneur.

It may happen. The reasons may be different: the product does not match the color and style, has manufacturing defects, etc. This can only happen upon presentation of a receipt, the integrity of the product (presence of a price tag on it, etc.).

In addition, there must be a punched amount in the cash register. An act on the return of the goods is drawn up. It is written in any form. After correctly drawn up documents, which are signed by the entrepreneur himself, the money for the goods can be returned.

At the end of the working day, an X-report is printed, which is performed to reconcile the cash register and the cash in it. After it, a Z-report is run, which resets all accepted funds for the shift. All information is automatically moved from RAM to fiscal memory, the received revenue is reset to zero and closed.

Typical errors

There are standard errors that can lead to failure of the cash register. These include:

1. Battery failure. This is a common reason why a machine breaks down. To eliminate such problems, you should pay close attention to the cash register. It is best to charge while switched off, this will maximize the service life.
2. Using a charging device not recommended by the manufacturer. To eliminate such causes, you need to use devices that are allowed by the factory.
3. Incorrect tape threading. To eliminate the error, you must use only the tape recommended by the cash register factory.
4. Liquid penetration. If such a nuance occurs, you should immediately turn off the device and contact a service center.
5. The automatic cutter in the fiscal registrar has broken down. This often happens due to the fault of the cashier, who sharply pulls the tape and does not close the recorder lids tightly, as a result of which the blades hit.

Instructions for working with Frontol are presented below.