Journal cashier teller title page sample. Step-by-step instructions for filling out the journal of the cashier-operator

In many business niches, for the sale of goods or the provision of services, there are two options for settling with a client - in cash and in a non-cash way. In order to carry out the acceptance of cash, cash registers are almost always used. Such devices, abbreviated as KKM or KKT, are fixed when installed in the tax department. Moreover, fixation occurs both for the machine itself and its control tape (ECLZ), which will then be suitable for reading information. You can read more about the rules for registering KKM in another article on our website.

But the data on income and expenditure with the help of the control apparatus are recorded just in the journal of the cashier-operator. These entries are made daily, excluding those days when no transactions were made. In the future, this document will be checked by employees of the tax department.

When the journal of the cashier-operator is provided to the Federal Tax Service

• It is necessary to redo the registration of the cash register card.
• The journal is finished and a new book is required.
• In the case of an audit that is organized and initiated by the tax authority itself (read the article on our website separately about the types of audits).

At the same time, the law does not prohibit the installation of any number of cash registers by the company. However, all of them must be installed correctly and be sure to be registered.

It is important to understand the difference between the company's cash desk and the KKM cash desk.

So, cash received using cash registers:

• Must be accounted for on the same day they are received.
• They can only be returned to the buyer on the same day they were received from him. (There is a separate regulation for the implementation of the procedure for returning goods, and it will be considered separately).
• These funds are not available at the beginning of the shift and after closing.
• Funds during the same day are handed over for collection, or at the end of the cash day - at the cash desk of the company. At the same time, an incoming cash order is issued at the end of the shift and the transfer of money.

• In the cash cabinet / drawer / safe, funds can only be exchanged. At the same time, funds are issued at the beginning of the cash shift from the cash desk of the company. Again, an order (expenditure) is issued.

Important! Closing of the cash desk the next day will be considered a gross violation. If detected, the cashier will be fined up to 4 thousand rubles for one mistake. And the company will pay an amount of about 50 thousand rubles.

The procedure for accounting for cash data

Each KKM has its own register of the cashier-operator. One magazine is calculated for approximately 1000 days when the cash desk opens and closes. After that, a new ledger is started.

What you need to change the journal of the cashier-operator

You will need documents that the tax department will accept and formalize the procedure for changing the magazine. The package includes:

1. Magazine to be replaced with a new one
2. A new book. The magazine will be empty, but first it must be flashed and certified in accordance with all the rules (On the title page of the new magazine, be sure to indicate the data of the cash register).
3. Passport of your KKM.
4. Account card.
5. Contract with a company that maintains a cash machine.
6. Last Z-report (report of cashier's closing for the last day). In this case, the remaining funds will not be transferred to the beginning of the next day.

If the documents are provided by an employee of the company, it will be necessary to attach a power of attorney to him as well. Moreover, if we are talking about an individual entrepreneur, then the power of attorney must be notarized. And organizations can provide a free-form document confirming that the employee is on the staff.

As for the package of documents for replacing the magazine, it is better to first clarify its composition in a particular tax office, as there are slight regional differences in the list of required documentation.

It is not necessary to change the journal at the end of the year. At least, there are no legislative prescriptions that would regulate this.

What is a cash journal for and how is its maintenance regulated by law

First of all, the use of cash registers is prescribed in 54-FZ dated 05/22/2003 (last edition - dated March 8, 2015). What this law regulates:

• Defines the types of organizations that must necessarily use cash registers in their activities. (These do not include individual entrepreneurs on the “imputation” and PSN, or those who use strict reporting forms).
• Defines the rules for using the register of data contained in the technique.
• Defines the requirements that apply to entrepreneurs and firms using cash registers in their work.
• Denotes the rights of tax authorities and inspectors of cash registers.

The cashier-operator journal is needed to keep a record of cash received from the client and transferred to the cash desk of the company or entrepreneur.

All data obtained from the log will be taken into account to determine the tax base. In the case of individual entrepreneurs - personal income tax, as well as tax under the simplified tax system. In the case of a legal entity - tax under the simplified tax system and profit. Also, this data will serve for an organized and simplified circulation of funds when interacting with buyers (for example, when returning Money for delivered goods).

Also, data from the log is often tied to a warehouse accounting program. This allows you to quickly see the departure of goods and leftovers.

Requirements for maintaining a journal of a cashier-operator

Firmware. There are two options - either to flash the sheets, or - the entire magazine.

Leader's signature. It is put on the control sheet with decoding. When a company or entrepreneur uses a seal, it is signed (should also get on the sheet).

Numbering. The number is placed on each sheet. In this case, there is no need to put page numbers, it is enough to number the sheets themselves.

Recording at the end. It is done on the last sheet, while the part falls on the control sheet. The entry should sound something like this: “In the journal, such and such a number of sheets are numbered, laced and sealed with a signature (if there is a seal, then we write“ and with a seal ”). Naturally, instead of “such and such”, we write the final figure for the number of sheets.

Requirements for the cashier who fills out the journal

• Write in dark ink.
• Stick to chronological order.
• Take data according to the Z-report from the KKM tape.
• Calculate the final amount on a calculator (not on your own).
• Use different lines in the log if two reports were taken per day.
• Sign every day records. This should also be done by the manager, or another person with authority.
• It has no right to errors, zatyochka already written and corrections. Therefore, in the case when a mistake was made, the entry is crossed out. The correct data is written side by side, or slightly above. And be sure to indicate the date when the corrections were made. After the error is corrected, the certification signature of the cashier who previously made this mistake, as well as the head, is again put.

Only if the corrections are executed correctly, punishment is not provided.

Title page

You need to fill it out at the new journal, as already mentioned above, before you submit it in the package of documents to the Federal Tax Service. You need to indicate there data about the company, as well as information about the KKM, which you will have to take from their device passports.

Also, the title page should have information about the beginning and end of the journal. The person responsible for filling in the data is also indicated. By default, this person is the cashier who manages the cash register.

Note: the responsibility of a person is also indicated in his employment contract. And in addition to it, a document is signed on liability assigned employee.

The procedure for filling out the register of the cashier-operator

• The first entry is a checksum. It is taken from the zero check, which starts the Z-report and the act of starting to use the cash register.
• The checksum - 1, 11 rubles - fits into column number six.
• The balance at the end of the shift will also be 1.11 rubles.
• At the end of the next work shift of the apparatus, the cashier will need to reduce the amount of receipts just by the size of the checksum.
• Columns in cash journal:
• Change date.
• The serial number of the department or section (no need to enter if there is no division into sections).
• Surname of the filling cashier with initials. If the magazine is constantly filled in by one cashier, you can enter only at the beginning of the page. The rest of the lines already use the "-/-" sign.
• The serial number of the report of the fiscal memory of the KKM. It should also be taken from the Z report.
• Indications of the control counter. This value indicates the number of sales made. This column should be filled in in cases where the cash register is sent for repair. The first data will be entered by an employee of the company that carries out the repair. Subsequently, the cashier simply duplicates the information. Most often, the column will be empty.
• Information about the growing total, which is displayed at the beginning of the shift.
• Cashier's signature.
• Signature of the senior shift or administrator.
• Information of the accumulative counter at the end of the day (report-Z).
• Revenue for the current day. Here it is required to take into account both cash and cashless payments. But subtract the amount of returns, in cases where they exist. You can calculate this amount yourself, or use the report.
• Cash deposited with the firm. To determine the figure, you need to subtract the acquiring income and refundable amounts from the amount of proceeds.
• The number of payments made using the documentation.
• Amount of non-cash payment.
• Cash deposited into the company's cashier.
• The amount of refunds according to the applications of buyers
• Signatures of the cashier (column number 16), administrator (17), manager (18).

Features of filling out a cash journal

In case of cash back

The main thing to remember is that the funds that are received from the client using the cash desk go to the cash desk of the company or individual entrepreneur . And accordingly, they are not stored for longer than one shift, and even more so they cannot be used in another shift.

Therefore, when a client comes with a desire to issue a refund, it is necessary to look at the expired period. When everything happens within the same cash register day, the cashier issues money for the return from the cash register of KKM. In this case, an act is drawn up in the form of KM-3.

In other cases, when the buyer comes to another cash register shift, the funds are returned only from the cash desk of the enterprise, and not the cash register.

Important points:

• The client has the full right to return the goods if he did not fit him in one of the parameters (assortment, size, color).
• The law governing return transactions is “On the Protection of Consumer Rights”.
• There is a list of items that cannot be returned.
• If the client wants to return the money for the goods, then he should write an application addressed to the head of the company. The firm then has 14 days to review the application and return the money.

Acquiring

These are transactions for payment by the client using payment cards.

When the purchase is made using acquiring, the funds from the client's card go to the company's current account. At the same time, in the journal of the cashier-operator, these money are recorded in a separate column, and the amount of the balance on the Z-report does not equal the amount of cash.

The equipment for carrying out acquiring operations can be provided by the banking organization with which you enter into an additional contract. The main feature is that the bank will take a percentage for each operation. But, let's say, today, it is much more profitable for an entrepreneur to pay this percentage than to remain with lost profits. After all, the use of credit and debit cards to pay for goods and services has become a solid and everyday use. Often, customers refuse to purchase, just because they do not have cash with them, and the company does not accept bank cards for payment. When using the acquiring device, the buyer is issued a check.

Lost cash register

The need to keep a journal for acquiring transactions is the same as in the case of cash. A deviation from this need leads to large penalties in relation to both the cashier and the entire organization. Also, fines are imposed when the magazine is lost.

Restoring a journal after a loss can only be done using cashier reports or X-reports. And such reports can be provided only by employees of the company servicing cash registers.

Outcome

We have analyzed the basics of keeping a journal of a cashier-operator. The main conclusion that can be drawn from all of the above is that filling out a journal is a very meticulous and responsible job. Although with some training and practice, it will not cause difficulties. However, if you plan to entrust this activity specific person, make sure that he has sufficient qualities and skills. Because otherwise, small flaws and errors in filling will lead to fines from the inspection authorities.

In accordance with the legislation of the Russian Federation, each enterprise, regardless of the form of ownership, or individual dealing with individual entrepreneurial activity, making settlements with customers in cash, are required to have a cash desk and keep records of transactions with it in the prescribed manner.

All settlements between such organizations and the population must be carried out using cash registers (ΚΚΜ) with the obligatory issuance of a paper check, which indicates the amount of the monetary transaction and its purpose.

During the state registration of these enterprises in the tax office, the registration of ΚΚΜ is also carried out on the basis of:

• statements;
• enterprise registration certificates;
• a lease agreement for a commercial premises or a document for the right to own it;
• cash register passports;
• agreements with the maintenance center;
• service holograms.

Cash register model must be allowed for use by the tax authorities and be in the State Register of ΚΚΜ. During the registration of the cash register, the registration of the form ΚM‑4 - “Journal of the cashier-operator” is also carried out. If there are several ΚΚΜs, each of them has its own magazine. During the operation of the enterprise, they must be in trading floor, next to ΚΚΜ.

What it is?

According to the chart of accounts of the enterprise, all cash transactions are carried out on the 50th account and its subaccounts. With the standard form accounting they are recorded in general ledger ΚΟ-4 maintained by the senior accountant. For a small business, when choosing a simplified accounting system during registration, in accordance with its form, all transactions must be recorded in the “Book of business transactions” form K-1, or in the “Book of income and expenses”.

These entries should take into account the cash flow in the operating cash desks of the enterprise, at the end of the working day, recorded for each of them in the Journal of the cashier-operator, the entries in which conducted by the cashier responsible for this. They must be produced with ink or paste. of blue color. Each of them must be certified by the signatures of the cashier, the senior cashier and the head of the enterprise.

The cover of the magazine should include:

• details of the enterprise or individual entrepreneur;
• codes ΟΚΠΟ, ΟΚUD;
• ΚΚΜ data;
• date of opening of the journal;
• information about the person responsible for its maintenance.

The journal must be stitched, have pagination, signatures of the chief accountant, head of the enterprise, representative of the tax inspectorate and sealed with the seal of the enterprise. On the last page should be fixed total amount sheets.

When a magazine is needed - this is described in the video.

What is the document for?

In the journal of the cashier-operator the passage of cash through the cash register of the enterprise is recorded. This is necessary to account for the organization's revenue when maintaining financial and tax reporting, it must correspond to the receipt and expenditure of cash, which are then accounted for in the general cash book and other documents. During any inspection of an enterprise, the tax authorities first of all seize and check cash documentation.

Therefore, the maintenance of this journal is a responsible and important component in the economic and financial activities organizations that require accuracy and thoroughness. The question often arises: is it necessary for an individual entrepreneur to keep such a journal and who should do this in the absence of a specially appointed cashier? One answer - the law does not separate the accounting of cash transactions with cash, depending on the form of ownership enterprises.

Thus, the obligation to maintain such a journal also applies to individual entrepreneurs, and if there is no person allocated for this, the head of the enterprise himself must deal with it.

How to fill?

The rules for filling out the journal of the cashier of the teller require that when registering and opening the first journal, a control entry is made in it by the tax inspectorate. In the 4th and 6th columns is entered the first Z‑report of the cash register with a checksum of 1‑11 p. ("zero check"). This amount is then subtracted from the money meter when determining the revenue of the first day of work and is not subject to either financial or tax accounting of the enterprise.

Each withdrawal of the Z-report of the cash register should be reflected in the corresponding entry in the journal, therefore, when working in several shifts, during one working day, the same number of corresponding lines should appear in it.

Starting a work shift, the cashier accepting the cash register must record this in the first three columns of the left page of the spread of the magazine. The fourth column records the counter number at the end of the previous shift. Fifth column filled in when re-registering the ΚΚΜ or handing it over for repairs. The readings of the summing recorder at the beginning and end of the shift are recorded in the sixth and ninth columns, and in the seventh-eighth these data are sealed with the appropriate signatures.

The total shift revenue is entered in the tenth column - it must correspond to the difference between the ninth and sixth.

The amount of cash that the cashier hands over to the main cash desk at the end of the transaction day is entered in column No. 11 on the right page of the spread. The number and amount of credit card transactions fit into columns 12-13. Cash for these types of non-cash payments must also be carried out through the operating cash desk. The total total for cash transactions for the day is filled in on the 14th column. When returning money to buyers, its amount is entered in the 15th. It must correspond to the total amount of returned cashier's checks and is registered in special return certificates. All final transactions at the end of the working day confirmed by signatures responsible persons in columns 16–18 after checking the control tape data and the actual amount of cash on hand.

The result of the Z-report on the control tape of the cash register must correspond to the balance of funds in the cash register, minus the amount paid by credit cards, which goes directly to the company's bank account. In case of any discrepancy in the records, the reasons for this should be clarified and recorded in the relevant cash documents.

The results of the cash day are drawn up by the cashier in the final certificate-report, which he submits along with the cash to the senior cashier or the head of the enterprise.

How to replace the magazine?

After the journal of the cashier-operator is over, it must be “redeemed” at the tax office simultaneously with the registration of a new one. This procedure can be performed on behalf of the head of the organization by any authorized person in the presence of a power of attorney signed by him and affixed with the seal of the enterprise. A power of attorney on behalf of an individual entrepreneur must be certified by a notary.

Entries in the new journal begin in time-sequential order, continuing the old one. Also, all amounts of balances from the old copy are transferred to the new one. You can change the document if you wish at the end of the calendar year, although this is not necessary.

The shelf life of the teller's cashier's journal, together with other accounting documents, is 5 years.

If the magazine of the cashier of the operator is lost, then it is necessary to call a technician from service center, which must take readings of the fiscal report of ΚΚΜ for the period of validity of this copy of the journal. Based on the statement about the loss of the old and the issuance of a new magazine, as well as the data of the fiscal report, the tax office must register a new copy of the magazine. This procedure is not provided for by law anywhere, so it is better to first contact the tax inspector in charge of the enterprise and clarify all the details.

How to make corrections?

Corrections made to the journal must be agreed with all persons who certify the entries in it, signed by them and confirmed by the round blue seal of the enterprise. The main rule is that all of them must contain the phrase: "Corrected correctly." When making minor edits, you can use clerical whitener, if you need to correct one or more lines, you can do this below with reliable data from Ζ-reports, with a note: "The missing line ΧΧ.ΧΧ.2014 is reliable." It is also possible carefully crossing out the wrong lines, insert the corrected ones between them. Basic rule: all corrections must allow to determine the cash turnover for given period time and not violate the chronology of records.

Don't be afraid to make corrections it is only necessary to fix and confirm them in time signatures of responsible persons and seal. There were cases when entries in the journal were made in rough pencil, so that later they could be written white with a pen. With a sudden tax audit, this qualifies as a gross violation of cash discipline and carries sanctions from the tax inspectorate.

Maintaining the financial records of an enterprise, accounting for cash transactions require a lot of patience, constant control and accuracy from the head of a small business or from an individual entrepreneur. No one was born an accountant, and if there is a desire and will, then everything can be learned. Moreover, in Lately and the laws are turning towards small businesses: simplified accounting and taxation schemes have appeared.

In accordance with the latest Directive of the Central Bank ΡΦ No. 3210-U dated 03/11/14, it is easier to conduct cash transactions for individual entrepreneurs. But none man of sense will not hope that someday all laws will be repealed. As the ancients said: "Dura lex, sed lex - The law is harsh, but it is the law!"

At the end there is a video that tells you how to keep a Cashier Journal. We invite you to watch.

When using cash registers, it is mandatory to fill out cashier's journal(form KM-4). The journal is numbered, stitched and registered with the tax authority when registering a cash register.

The journal of the cashier-operator must be kept until it ends and then replaced with a new one by registering them with the Federal Tax Service again. Often filling out a document causes difficulties. Consider some of them: we will analyze the graphs in points in which mistakes can be made.

Filling out the register of the cashier-operator

Consider filling out the journal of the cashier - teller according to the columns:

• Column 1 - the date is recorded.
• Column 1 - the section number is written, this entry is done if there is a breakdown by sections. Otherwise, we put a dash.
• Column 3 - the full name of the cashier - the teller or the person directly on this cash register during the shift is recorded.
• Column 4 - "Ordinal number of the control counter at the end of the working day" - in other words, the number of the Z-report. This number can be counted on the som Z-report. It must be filled in without gaps in the numbering, that is, the reports go one after another: 0001,0002,0003, etc.
• Column 5 - "Indications of the control counter registering the number of transfers .." - again, saying in simple terms, number of sales per shift.
• Column 6 - "Indications of summing cash counters". All amounts entered through the cash register are entered into the fiscal memory. In the fiscal memory of the cash register, information is stored both for a single day and the total amount punched through the cash register. This amount at the beginning of the shift must be entered in this column. Or, to put it more simply, the amount of sales on an accrual basis from the beginning of the activity to the start of the shift.
• We skip columns 7-8.
• Column 9 - data on the total amount of sales for the entire period of KKM activity is entered (from the moment of registration to the end of the current day). The amount entered in this column must match the amount reflected in column 6 of the next day.
• Column 10 - the proceeds from KKM, punched per day, are entered. This amount will be printed on the Z-report. For control: column 10 = column 9 - column 6.
• Column 11 - reflects the actual amount of cash handed over to the cashier at the end of the shift.
• Column 12 - reflects the number of sales on documents, in other words, on credit cards.
• Column 13 - the amount actually received on credit cards.
• Column 14 - reflects the total amount of funds handed over to the accounting department for the shift. The data in this column does not always coincide with column 10. This happens in the case of an erroneously punched cash receipt, shortage, etc.
• Column 15 - the amount returned to customers is reflected as mistakenly entered by the cashier during the day (column 10 = column 15 + column 14).
• Columns 16, 17, 18 - the signatures of responsible persons are affixed.

Corrections in the journal of the cashier-operator

2 ways to make corrections to the log:

1. If a line is missing, then you can add it at the bottom in the free field and verify the correction.
2. If it is necessary to correct the indicator, then it is carefully crossed out and the correct one is written, assuring the correction.

Any corrections must be certified with the inscription "corrected correctly", the signature of the head (chief accountant) and a blue seal.

Sample journal of a cashier-operator

Log filling example given below.

Left facing page

Spread Page Continuation

Now you can easily complete cashier's journal on one's own. Got questions? Ask them in the comments.

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In 2017, the provisions of a new procedure for making payments using cash registers came into force. In this regard, the financial departments explained whether it is necessary to use the official forms of cash documents (KM-1 - KM-9, including the journal of the cashier-operator), approved by the State Statistics Committee. According to the Letter of the Ministry of Finance dated September 16, 2016 No. 03-01-15 / 54413 (finished by the Letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20 / 18059 @), companies and entrepreneurs are not required to use these unified forms of cash documents.

Log entries must be made in chronological order. All corrections must be certified by the signatures of the head, the person authorized by him, the cashier and the chief accountant.

The following entries are logged:

• on the amount of revenue per day (shift);
• on the amount of money transferred;
• on the amount of returns to customers;
• meter readings (control and summing).

Journal entries are made on the basis of Z-reports taken at the end of the shift (day). According to the Model Rules, cashiers must generate such a report at the end of each shift, but no later than 24 hours from the start of work on the cash register. If this requirement is not met, work on the cash register is blocked. All data on Z-reports should be reflected in the cashier's journal even in the case when no transactions were made at the cash desk and a zero Z-report was generated.

Column 1: Date (change)

The date of Z removal is set - the report that is entered into the journal. If several Z-reports were taken for this date, then all of them must be entered in a separate line, but they will all be the same date. The word “shift” in this column means that if two shifts and two different cashiers worked for you on the same date, you can (optionally) put the shift number in brackets, for example: 02/01/2013 (1).

Column 2: Department (section) number.

This column contains the numbers of the departments to which the amounts for this shift were made. This column can be omitted if you break everything into one department, for example the first one. Even if you break through the amounts for several departments, you may not fill out this column, especially since the division by department is not provided for in the Z - reports of many cash registers.

Column 3: Surname, Name, Patronymic of the cashier.

Full name is written here. cashier. If a cashier, administrator, accountant, CEO in one person, so in this column you need to enter their names.

Column 4: The serial number of the control counter (fiscal memory report) at the end of the working day, (shift).

Here the serial number number Z is written - the report, it can be taken on the report itself (see).

Column 5: Sequence number of the control counter (fiscal memory report) that registers the number of transfers of the readings of the summing money counter.

Column 10: The amount of revenue for the working day (shift).

This includes the amount of revenue per day. This includes all cash proceeds (column 11), non-cash (column 12), returns (column 15). This data can also be taken on Z-reports.

Column 11: Surrendered in cash.

Cash revenue is included here, it does not include returns and non-cash.

Column 12: Paid according to documents, quantity

In this column, the number of non-cash payments (payments by bank cards, travelers checks, bank checks, etc.). That is, if you were paid by bank transfer 5 times a day, you enter the number “5” in the column. If you cannot calculate this amount, since many cash registers do not have cashless payment counters, then you do not need to enter anything.

Column 13: Paid according to documents, amount.

The total amount of non-cash payments is entered here, it is also highlighted in the Z-report (not on all cash registers).

On some cash registers there is no function of breaking through by bank transfer, therefore, a certain department (section) is often allocated for bank transfer and a cashless payment is pierced there. If you break through all non-cash funds to one of the departments, then enter in column 13 the amount of sales exactly for this department.

See an example of filling.

Column 14: Rented everything.

The amount of non-cash and cash payments minus returns is written here.

Column 15: Amount of refunds.

The total amount of returns for the shift is written here. This line is taken from the Z-report. If you made a return from the cash desk (when returned by customers or an incorrectly punched check), then do not forget to issue an act KM-3 and enter the amount from this form in column 15.

Column 16: cashier's signature.

After filling out the journal of the cashier - the teller, the cashier draws up and transfers it to the administrator along with cash, and signs in this column.

Very often, the cashier, administrator and manager is one person, therefore, in columns 16, 17.18, one signature is put.

Column 17: administrator's signature.

Having accepted cash from the cashier, the administrator checks the correctness of the calculations and signs in this column.

Column 18: signature of the head.

After the shift is completed, the head signs here.

After filling out the journal of the cashier-operator, do not forget to enter the data in the cash book.

Examples of some Z - reports and information on them for filling out the KM-4 form.

Mercury 180K	Alpha 400K	Mercury 130K

Is it necessary to fill out the journal of the cashier-operator if nothing was punched at the checkout?

If there were no amounts on the cash register during the current day, then it is not necessary to remove the report, especially since many cash registers do not allow you to remove the Z - report. In a word, if you do not work on a cash register, then it is not necessary to fill out the journal of the cashier-operator.

But, if you still want to write something in the cashier's journal, then remove the zero check and make an evening Z-report, and then enter it in the journal of the cashier-operator.

When do I need to fill out the register of the cashier-operator?

The cashier-operator journal is filled out immediately after the Z-report is removed. This can be once a day, for example in the evening - at the end of the working day. Or maybe your store works around the clock and the shift ends in the morning, then the report is removed in the morning.

Can I do multiple reports per day?

If you have two or three shifts per day, then you respectively shoot two or three reports per day, but the most important thing is that each of the Z-reports be entered in a separate line in the journal of the cashier-operator. It turns out several records with the same date, but with different shift numbers.

If the cashier forgot to withdraw Z - report.

If the report was not taken in the evening, it does not matter, it can be taken in the morning the next day or even the next day. In this case, in the journal of the cashier of the teller, you need to put down the date taken from the Z-report and spend the money on the date when it was withdrawn. Or, if the money has already been credited in the cash book, you can put the desired date in the cashier's journal of the teller, and ask the cashier to write explanatory note in any form addressed to the director - this will force the cashier to be more careful next time.

If the cashier accidentally took a few extra reports for the day.

If several evening Z-reports for the day were accidentally taken at the checkout, then each one must be entered into the book of the cashier-operator separately, several reports will be released under different numbers but for the same date. Usually these are reports with zero amounts. You can also ask the cashier to write an explanation for educational purposes.

Is it possible to recover a lost Z-report?

Z - the report can be restored in two ways:

• Remove the report on fiscal memory. To do this, you need the tax inspector's password, if you do not know it, it is better to call a cash register mechanic who will help you remove the report. Do not try to remove the fiscal report yourself, as your cash register may be blocked if you enter the tax inspector's password incorrectly. The fiscal report will give you information only on the total amount for the day, that is, it will not contain information on each purchase for the day.
• Remove ECLZ report. EKLZ stores all information on all cashier's checks punched on the cash register. That is, you can pull out from the ECLZ block detailed information for any business day. Remember that the EKLZ block changes once a year, so information can only be obtained from the current block.

Corrections in the journal of the cashier - teller.

Each error in the journal of the cashier-operator must be certified by the signature of the person responsible for keeping the journal. That is, next to each correction you need to write: “to believe corrected” and sign.

Is the journal of the cashier - teller and the cash book the same thing?

No. The cash book is another document that is also required to have individual entrepreneurs and organizations for accounting.

Penalty for the absence of a cashier's journal - teller.

Tax inspectors try from time to time to fine entrepreneurs for the absence or failure to fill out the register of the cashier-operator, attracting by, and the fine under this article is rather big: from 40,000 to 50,000 rubles. So there were a few litigation(one of them: No. A56-9691/2005 of July 28, 2005), which entrepreneurs won each time. But how many entrepreneurs did not sue the illegal actions of the tax authorities remains a mystery. Therefore, decide for yourself whether you need to keep a log or not.

And it looks absolutely ugly when tax inspectors try to bring the absence of a cashier-operator magazine under Art. 14.5 of the Code of Administrative Offenses. In my practice, there was one such case in Leningrad region. The entrepreneur chose not to contact the tax authorities and paid a fine of 4,000 rubles. For organizations, this would be 40,000 rubles.

How to register a journal of a cashier teller.

The teller's cash register is tied to a specific cash register. Therefore, the journal is registered along with the registration of the cash register. When the magazine comes to an end, you need to buy a new one, flash and number it, and then go to the tax office and certify it. Certification of KM 4 logs is carried out by operational control departments in the relevant Interdistrict Tax Inspectorate where the cash register was registered. The old completed journal must be kept in the archive of the organization for 5 years. Although its storage has become meaningless with the introduction of ECLZ, now all information is stored on electronic media.

Examples of a certified cashier's journal.

Where to register the journal of the cashier-operator.

In the tax inspectorate - in the operational control department of the IFTS (department for registering cash registers), in which the cash register was registered. For individual entrepreneurs - at the place of registration, and for organizations (LLC, OJSC, CJSC, etc.) at the place of registration of the enterprise or separate subdivision.

Documents required to register a new register of a cashier - teller.

Different tax inspectorates may have different rules on the documents presented. The law also does not define Required documents to register a replacement journal. In each case, it is better to call the tax office and ask what they want. I will give several types of documents that are required by the tax authorities in St. Petersburg:

• passport (form) at the checkout.
• old journal of the cashier-operator.
• naturally - a new magazine of the cashier-operator stitched and numbered
• registration card for cash register
• passport of the person presenting documents and a power of attorney, if this is not the head of the enterprise.

The first entry in the journal.

During the initial registration of the journal of the cashier-operator along with the cash register, the tax inspector makes the first entry in the journal, on the removed Z - a report and punched 1 ruble, 11 kopecks, although some tax authorities do not do this, but simply certify the journal with a signature and a stamp.

An example of the first entry that the tax inspector leaves when registering the KM-4 journal.

The person responsible for maintaining the register of the cashier-operator.

Appointed by order of the director, if the director himself does not want to be responsible for its maintenance. Usually this is a cashier, administrator or Chief Accountant. It would not be superfluous for the leader to create job description cashier-operator. In practice, no one fills out this column and tax inspectors do not find fault with it. If the column is not filled out, the responsibility for maintaining is automatically assigned to the head of the company or individual entrepreneur.

Types of magazines of the cashier - teller.

I have met two types. Samples of magazines of the cashier-operator:

1. Vertical magazine. Pros: more lines on the page - enough for more entries - less likely to have to change it in the tax office. Cons: too narrow graphs - large sums are not placed.
2. Horizontal magazine. Pros: easy to fill - wide lines that fit large amounts. Cons: enough for a smaller number of records - you have to change often.

How long does a cashier's magazine last?

In a horizontal magazine cashier-operator - about 50 sheets and 20 lines on each sheet. 20 multiplied by 50 gives 1000, that is, the magazine is enough for about a thousand days or change.

In a vertical magazine from 29 to 40 lines and 50 pages, that is, it is enough for about 2000 days (shifts).

You may notice that columns 6 and 9 are very narrow (especially in a vertical magazine) to write in them. large sums accumulations, and columns such as 5 and 15 are too wide for their values. Could Russian officials come up with something smarter?

How to issue a refund in the journal of the cashier of the operator.

The refund at the checkout is issued in column 15. If there were several refunds for the current day, then they are all summed up and filled in with one amount. When returning, it is not necessary to punch return receipts at the checkout (although you can do this for beauty), but you must fill out the KM-3 form.

An example of filling out a return in KM-4 (returns for a total amount of 1000, it does not matter How many there were returns):

Please note that columns 11 (cash deposited) and 14 (total deposited) are less by the amount of refunds.

Making a sale by bank card / bank transfer / credit

If you make sales using bank cards through bank terminals, or accept money through a checkbook, or by any other non-cash payment, then this money also needs to be entered on a cash register. In the evening Z-report, you will have a separate line showing the number of sales by bank transfer and the total amount per day by bank transfer. These two parameters must be recorded in columns 12 and 13 of the cashier's journal - teller.

Columns 12 and 13 are responsible for breaking through funds Not for cash - that is, by any other means:

• bank card- the penetration of funds received through the bank terminal should occur twice:
  1 - at the bank terminal itself
  2 - on the cash register
• travelers checks
• sale on credit, etc.

It is not required to enter in the journal the funds that were received on a non-cash bank account.

In column 12- the number of checks by bank transfer is written.
In column 13- the total amount of cashless checks.
In column 11- the amount handed over in cash must be less than in column 14 by the amount in column 13, that is:

column 14 - column 13 = column 11

An example of filling out a non-cash settlement in the journal: (3 sales by bank transfer were made for a shift for a total of 1000 rubles).

How to stitch and number the magazine of the cashier - teller.

Sheets can only be numbered by hand, although some tax authorities do not pay attention to this. You don't need to number every page, just number the sheets. You don't even need to number the cover. Numbering starts from the first inner page.

In general, there is no standard for numbering and firmware. True, some tax inspectors insist that pages be numbered by hand.

The magazine is stitched by making two holes from the bottom, passing a thick thread through them and sticking a small piece of paper on the last page. On a piece of paper it is necessary to write by hand: “50 sheets are numbered and laced”, put the signature of the director and the seal of the organization. Approximately as in the pictures:

They also stitch km-4 different ways, sometimes all pages, sometimes starting with the spread.

There is no legislation on the magazine of the cashier-operator.

Filling out the title page

An example of filling out the title page (cover). It is not necessary to fill in all the columns, only the most important ones:

How to arrange ECLZ replacement and repairs

If the ECLZ was replaced on the cash register, then the amount of 1 ruble was broken through in the central heating station. 11 kop. and removed an extra Z - a report that was left at the tax office. This report must also be filled out in the journal of the cashier-operator. The same thing needs to be done when repairing KKM, if Z-reports were taken in the service department.

Where to buy a magazine cashier-operator.

The KM-4 form can be bought at any more or less self-respecting stationery store. You just have to stitch and number it yourself. If you purchase a cash register in our TsTO, then the cash register of the teller is included in the price of the set of documents when registering the cash register.

What to do if you lose the "Journal of the cashier-operator" KM-4? If you lose the “Journal of the cashier-operator” KM-4, you need to call a specialist from your Cash Register Maintenance Center, he will remove the fiscal report (or the report from the ECLZ unit, if you have a modern cash register with the letter “K”) from the control cash register for the entire period, from the moment the lost journal was kept. Although it is better to check the period with your tax inspector, since the process of restoring the KM-4 Cashier-Transactionist Journal itself is not regulated anywhere and may be different for each IFTS. After that, you will need to write an application in any form to your district IFTS about the loss of the journal of the cashier-operator, take a power of attorney with a seal for the design of the "Journal of the cashier-operator" KM-4 (for an organization), purchase a new journal and with a removed fiscal report ( or with a report from the ECLZ unit) contact tax service(on the day of issuing the fiscal report). There, on the basis of the documents provided by you, they will issue a new “Journal of the cashier-operator” KM-4.

The cash point in any trade enterprise is the most important point, a kind of “checkpoint”, where a thorough check of banknotes should be carried out. This responsible..