Operating rules and procedure for operating the CCP. The process of organizing work at the cash register. The procedure for working at the cash register.

A short reminder for the cashier on working on cash registers

Preparing CCP for work.

Before starting work, the cashier receives from the administration representative against signature: keys (from the cash register, from the cash drawer and the cash register key), small change, and accessories for work. The cashier removes the cover of the printing device (printing device) or lifts the casing to access it, inspects the machine, removes dust from the surface of the machine and from the printing mechanisms, connects the cash register to the network, in most foreign-made cash registers sets the mode switch (lock) to cash register mode, checks availability of tapes (receipt, control, ink) and, in case of their absence, installs tapes. In some domestically produced CCPs, the “Shift Start” mode is used - sets the date, time or adjusts their value. There is no need to set the check number to zeros, since it is reset when the replaceable X-report is output in the canceling mode. Then you need to check the serviceability of the blocking devices, receive a zero (test) check in order to check the clarity and correctness of printing of the details on the check. Nil checks are attached at the end of the day to the cashier’s report and their quantity is entered in column 4 of forms KM-4, KM-5. The administration representative together with the cashier receive the shift report X in the “Indications” mode, check the readings of the cash shift registers (at the beginning of the shift they should have a zero value). After this, record the readings of the summing cash counters at the beginning of the shift (column 6 - f. KM-4, f. KM-5) from the previous day of work to the end of the shift (column - 9 f. KM-4, column 7 - f. KM- 5), which are certified by signatures. Stepping back 10-15cm from the edge, the beginning of the control tape is drawn. It indicates the type and serial number of the cash register, the date and time the work began, and the readings of cash and operational registers. The data on the control tape is certified by signatures. In addition, the cashier enters the amount of change money into the machine by performing the operation of depositing money into the cash register (in the cash drawer). For the procedure for performing the operations of setting modes, taking readings, and depositing money into the cash register (cash drawer), see the section “Technical and operational characteristics of cash registers.”

Cashier work during the shift.

A cashier - operator or other material person (controller - cashier, waiter, seller, bartender, order taker, etc.) is obliged to provide careful care and careful handling of the cash register, keep it clean and tidy. The operation of entering amounts should be carried out in accordance with the operating instructions for this type of cash register. After determining the total amount of the purchase based on the readings of the cash register indicator or using counting devices, it is necessary to tell it to the buyer, receive the money, clearly state the amount of money received and put this money in front of the buyer. Having finished issuing the check, name the amount of change due and give it to the buyer (client) along with the check (issue paper bills and small change at the same time) and the purchase. Moreover, if the cash machine is installed at the seller’s workplace, then the check should be issued along with the purchase; when installing the machine at the workplace of a waiter or order taker, the check should be issued after the service is provided. Checks issued to customers (clients) must be redeemed using stamps or by tearing them in designated places. Cash register receipts for the purchase of goods are valid only on the day they are issued to the buyer (client). The cashier can issue money on checks returned by customers only if the check has the signature of the director (manager) or his deputy and only on a check issued at this cash desk. If the cashier/operator makes a mistake when entering the amount and it is impossible to redeem the check (use it for another customer) during the shift, the unused check is activated at the end of the shift by an act in the KM-Z form. If a dispute arises, the buyer has the right to demand that the administration remove the cash register. The cashier/operator has no right to remove the cash register without the permission of the administration; - do not issue a check to the buyer (client). The cashier has the right during the shift, at the direction of the administration, change the code, apply stamps, and imprints “redeemed”, “account”, “control”, etc.; receive printouts from the cash register. If any malfunctions are detected, 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, together with a representative of the administration, you must check the prints of the check on the control tape, sign the check, indicating the amount on the back (rubles in words, kopecks in numbers). If the check does not come out, receive a zero check instead. A null check should be issued in the same way as a check with unclear details.

If further work is impossible due to a malfunction of the cash register (fuzzy imprint on documents, discrepancy between the date and time printed on documents and the current ones, lack of a control tape, etc.), the cashier, together with a representative of the administration, formalizes the end of work on this cash register in the same way as with end of the shift. Makes a note in the cashier's book indicating the time and reason for finishing the work. The use of cash registers should also be stopped in case of violation of the seal, absence of internal control systems (holograms), marking of the manufacturer, as well as in the event of a tax ban on cars. with tax authorities or central service center employees for use. If any violations of the seal or internal control system are detected, you must immediately notify the central service center and report it to the tax authority. If the cashier cannot eliminate the malfunction, the administration calls a central service specialist, having previously notified the tax office, makes an appropriate entry in the technical specialist call log.

The cashier is prohibited from:

work without a control tape, with the exception of those cash registers whose design provides for an electronic control log (control tape buffer); allow unauthorized persons into the cash register premises and the cash machine,
leave the cash register without notifying the administration, without turning off the cash register,
independently make changes to the operation of the cash terminal,
have in the cash register personal money and money not accounted for by cash register, except for money issued before starting work for exchange.

The order of completion of work.

Upon completion of work, the cashier must perform the following actions:

Prepare cash proceeds for delivery (count cash, sort it into banknotes, and metal coins into denominations, count out the amount of change money).
If there are unused checks, sign them, stick them on a piece of paper, and, together with the administration, draw up an act f. KM-3. The act indicates the number of the unused (returned) check, the name of the section, the amount of each check and the name of the person who ordered to accept the check from the buyer. The total returned or incorrectly printed amount for unused checks is also indicated, which is recorded in the book of the cashier - operator f.KM-4 (column 15). The act must be signed by the manager, accountant, financially responsible person, cashier, senior cashier.
Prepare other payment documents.
Draw up a certificate - report (f. KM-6) and hand over the proceeds together with the certificate - report to the senior cashier (manager, accountant of the enterprise) according to the RECEIVING cash order.
A representative of the administration, in the presence of the cashier, takes meter readings, that is, displays a shift 2 report in the “Cancellation” mode and writes this report into the cashier’s book. If the amount of revenue according to the counters (replaceable cash registers) differs from the actual amount of money, the amount of revenue is determined by adding the amounts printed on the control tape. Based on the results of the audit, the administration of the enterprise, in the event of a shortage of funds, must take measures to recover it from the guilty persons in the prescribed manner, and if there is a surplus of funds, enter them into accounting and attribute them to the results of economic activities.
The administration representative signs the end of the control tape, indicating on it:

Type of cash register number, readings of cash and control registers, shift revenue, date and time of completion of work, full name. cashier and his signature, full name. administration representative and his signature.

Having completed the registration of cash documents, the cashier takes care of the cash register and workplace, closes the cash register with a key, disconnects it from the network, covers it with a cover, and hands over the key and control tape to the administration for storage.
The senior (chief) cashier, after receiving all the necessary documents, draws up a summary report in form KM-7 for the current day.

Safety regulations.

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.
Before turning on the machine, you need to inspect the plug and socket and make sure they are in good condition.
Please remember that the cash drawer opens automatically 1/3 of the way when the first check is issued.
It is not allowed to interfere with the operation of the machine after it has been started until the end of the operating cycle.
When the machine stops for an unknown reason, as well as when it suddenly stops (the machine stops during an unfinished work cycle), it is necessary to disconnect it from the power supply.
It is prohibited to carry out maintenance on a machine connected to the power supply.
After finishing work, turn off the power supply by unplugging the power plug from the outlet.
Persons unfamiliar with operating and safety rules should not be allowed to operate the machine.

Work on cash registers, 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.

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.

Many accountants now have to master previously unfamiliar equipment - cash registers. Let's figure out what you need to know to avoid claims during the inspection.

How to work on cash registers is described in the Standard Rules for the Operation of Cash Registers (approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104). Despite the fact that they relate to settlements with the population, they can also be used in settlements with companies.

Please note: the company must familiarize the cashier-operator with these rules against signature. In addition, you need to conclude an agreement with him on full financial responsibility. For each cash register, a cashier-operator journal is kept (form No. KM-4). The cashier daily enters data into it about the initial and final amounts entered and the revenue for the day.

Before working on a cash register, it must be programmed so that it prints checks with the necessary details.

A technical service center specialist can set up the machine.

Details are mandatory and optional.

Required details include:

Name and tax identification number of the company;
- serial number of the KKM;
- serial number of the check;
- date and time of purchase;
- purchase price;
- a sign of fiscal mode (these are special characters that confirm that the cash register is registered and its memory operates in fiscal mode).

Additional details, for example, include:

Sections;
- highlighting taxes on receipts;
- cashier passwords.

When working with companies, it is also convenient for the check to indicate the name of the buyer and details of the agreement under which the money was received. However, most cash register machines do not have such functions.

Sections can be divided into departments or customer groups. For example, a breakdown by client could look like this:

1st section - for settlements with individuals (sales tax is indicated on receipts);
- 2nd section - for settlements with companies (VAT is shown as a separate line on checks);
- 3rd section - for settlements with entrepreneurs (VAT and sales tax are printed on checks).

If you accept money by payment cards, you also need to allocate a separate section for this.

Beginning of work

Before you start working on the cash register, you need to insert a control tape into it. On it you must indicate the type and serial number of the machine, the date and time the work began, and the readings of sectional meters. The data on the tape must be certified by the signatures of the cashier-operator and administrator.

After turning on the machine, you need to check the date. On most electronic cash registers it is installed automatically. On other models it must be installed manually. The date cannot be earlier than the date of the previous Z-report. Otherwise, the cash register will not switch to the current operating mode.

Please note: the date and time on checks must comply with the requirements established in Government Decree No. 23 of January 8, 1992 “On the procedure for calculating time on the territory of the Russian Federation.” If the time deviates from the real time by more than five minutes, tax inspectors will try to regard this as non-use of the cash register and impose a fine.

Before you start working, you need to make sure that the machine prints receipts clearly. To do this, you need to print a check with a zero amount. It is also used to check the accuracy of time and date. As long as no purchases have been made, this data can be corrected. Nil checks must be kept until the end of the day.

Then they run the X-report (interim). It shows non-zeroable balances of cash counters (by sections and by total). Each machine has a specific key combination for generating an X-report (for example, pressing “Shift” and “X” at the same time). These indicators must coincide with the figures recorded in column 9 of the cashier-operator’s journal for the previous day. They are reflected in column 6 as data at the beginning of the current day.

Work during the day

On the simplest cash registers, checks are written like this. The cashier types the purchase price on the cash keyboard, presses the section number, and then the “Enter” key. A cash register can also provide functions such as entering prices using a barcode, calculating a subtotal (when the cashier enters the amount received from the buyer and the machine counts the change), working with discounts (surcharges), etc.

Please note: a cash receipt must be issued upon receipt of money from the buyer, and not along with the goods.

When working with a cash register, such problems may arise.

If the cashier punches the wrong amount, you must knock out the correct receipt and give it to the buyer. An erroneous check must be canceled (torn) and kept. At the end of the day, a return certificate is issued for such checks (form No. KM-3). The act must indicate the number and amount of incorrectly punched checks. Checks must be pasted on a piece of paper or attached to a document and submitted to the accounting department.

The amount erroneously entered for the day is indicated in column 15 of the cashier-operator’s journal. The revenue from the operating cash desk for that day is reduced by this amount.

If the buyer returns the goods, money is issued from the main cash register. At the same time, he must write a statement stating that he asks to take the goods back and return the money to him.

The cashier-operator must draw up an act for the return of the check (form No. KM-3). Money is issued to the buyer using a cash receipt order.

The amount erroneously entered for the day must be indicated in column 15 of the cashier-operator’s journal. Cash receipts for the current day are reduced by this amount. If the receipt for the return of the goods is brought on another day, then this is no longer reflected in the cashier-operator’s journal.

If the cash register is not working, you need to turn it off and call the administrator to register the end of the shift. In the cashier-operator's journal, you must indicate the time and reason for completing the work.

Before sending the cash register for repair, you need to record the readings of sectional and control meters in a report in form No. KM-2. When the mechanic returns the cash register from repair, he will restore this data to the machine’s memory.

End of shift

At the end of the day, it is advisable to print the X report first. It is used to preliminarily check whether the cash in the cash register matches the entered amounts. For erroneous checks, a return statement is drawn up (form No. KM-3).

At the end of the working day, the cashier-operator takes out a Z-report. This operation records the accumulated total of the entered amounts in the machine’s memory and closes the fiscal shift (resets the daily revenue counter to zero).

You can take several Z-reports on one day. For example, according to the Z-report, the cashier can hand over accumulated revenue to the main cash register during the day. The readings of the summing counter and the amount of daily revenue must be recorded in the cashier-operator's journal. The number of lines in the log must be equal to the number of Z-reports taken.

According to the journal data, you need to draw up a certificate from the cashier-operator (form No. KM-6). Data on the readings of the summing meter at the beginning and end of the day and the amount of revenue are transferred to it. Column 8 indicates the amounts for which the return statements were drawn up (according to form No. KM-3). Total revenue is calculated minus these amounts.

Z-reports taken must be kept for five years. Together with zero checks, it is better to paste them in one place, for example, in a special notebook. If you deregister cash registers, the tax office may require them to be checked.

A cash register, according to Federal Law No. 54, must be present for every entrepreneur conducting cash transactions. Some businessmen believe that using the device is very difficult and they will not be able to master it on their own. But this is not so - once you figure it out, you will be able to work on almost any CCP model. We will tell you about how to use a cash register : There is nothing complicated about it.

General rules

Before using the cash register, be sure to read the instructions. It contains all the keyboard shortcuts and rules for punching checks. Remember that at the end of the day you need to “reset” the cash register by withdrawing all the cash earned during the day and filing a report in the cash book.

The rules for using a cash register are quite simple.

Who can work with CCP?

Only those people who have entered into an agreement with the business owner on full financial responsibility (or the entrepreneur himself) can operate a cash register. They must also learn how to properly operate a cash register at least at a minimum level (knock out receipts, reset the machine). You can undergo training at the KKT technical service center.

Note:Before the cash register starts operating, the individual entrepreneur or the store director, together with the cashier, must open the drive and the cash register counter, knock out the reporting receipt and check the coincidence of the amounts for the last day with the operator’s audit trail.

The director's responsibilities also include:

entering accurate readings from the machine into the cash book, certifying the results with your signature;
registration of the beginning of a new control tape (it indicates the number of the cash register, the start date of its use and the readings of the control register);
issuing keys to the drive and the device itself to the responsible person;
issuing small bills and coins to the cashier for change;
providing employees working with the machine with cash register and ink ribbons.

Cashier responsibilities

Before starting work, a cashier must:

check the functionality and integrity of the cash register units;
adjust the date and time, check if the cash register is reset to zero;
before starting work, you need to knock out a couple of zero checks, checking the functionality of the printing mechanism;
at the end of the working day, reset the cash register and hand over the cash to the director.

Rules for working with cash registers may differ - read the instructions

How to work with CCP

Let's figure out how work with a cash register: step-by-step actions. First of all, turn on the device. Some devices are turned on by a button on the rear panel, some by turning the key to the REG position. The display should show zeros: this means that everything is working normally. The further algorithm of work looks like this:

Authorization. Some cash register systems begin to work only after the employee is authorized. To do this, you will need to enter your service number and password or use a special card.
The sale is carried out by entering the required amount. Enter the correct price for the item using the number keys. Then click the product classification button (usually they are divided into groups, for example: clothing, shoes, food). Some cash registers can read the barcode of products, automatically knocking out the required amount. Then click the “Payment” or “Cash” button and the purchase will be completed.
If you have any discounts on the full price, you can get them directly on the device. Enter its full price, then select the product category, enter the discount amount and click the “%” button (for example, 15%).
If you need to enter several different items into one receipt, then enter their price and press the category key. Repeat this process until you have entered all the items, then click “Payment”.
A zero check is issued simply by clicking on the “Payment” or “Cash” button.

These are the simplest rules for using a cash register. You can learn more about complex operations from the instructions for your device.

Replacing the ribbon

let's consider how to insert a tape into a cash register - this has to be done quite often, so it is necessary to bring this process to automation.

Inserting the tape is not difficult: practice a couple of times and you will learn how to