Cash registers are used to record payment amounts and to process cash during the business day. There are many types cash registers, including electronic cash registers, iPad cash registers and other computer-based cash registers. Although each cash register has a number of features, they are all similar in operation.
Steps
Part 1
Installing your cash register- Sometimes the battery compartments are located under the paper roll compartment.
- Change the batteries once a year to keep them working properly.
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Insert a roll of receipt paper. Remove the cover of the receipt paper compartment. Make sure the end of your paper roll has a straight edge to make it easier to insert it into the paper feeder. Insert the roll of paper so that it goes through the front of the cash register so you can tear off receipts for customers. Press the SUPPLY button so that the cash register catches the paper and passes it through itself.
Unlock checkout. Usually there is a key for it that locks the cash register for security. Don't lose this key. You can simply leave it at the checkout so you can easily find it and lock the checkout drawer if necessary.
Turn on the cash register. Some machines have an ON/OFF switch on the back. Others have a key on the front of the top. Turn on the device or turn the key to the REG position (cash register mode).
- Newer models of cash registers may have a MODE button instead of a regular key. Press the MODE button and scroll to REG or operating mode.
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Program your cash register. Most cash registers can be programmed to group similar items into categories. These categories, or divisions, may also be taxable or non-taxable. You can also set the time and date.
- The programming function is usually started by turning the key to the PROG or P position, or by pressing the mode button to the PROGRAM mode. Other machines may have a manual lever under the paper compartment cover that needs to be set to Program mode.
- Many of the cash registers have at least 4 tax buttons. They can be programmed for different tax rates, depending on whether you pay a flat tax, like in some US states, or you have other types of taxes, such as GST (Goods and Services Tax), PST (Provincial Sales Tax) or VAT rates (depending on your location).
- Follow the specific instructions provided in your cash register manual to set up these features.
Part 2
Carrying out a sale operation-
Enter the security code or password to operate the cash register. Many cash registers require you to enter your service number or other security code in order to use them. Service numbers are useful in that they allow you to allocate each purchase to a specific employee. This is useful for tracking sales and identifying bugs.
Enter the amount of the first item. Use the numeric keypad to enter the exact amount in rubles. Usually you don't need to enter the decimal point, as the cash register will do it for you.
- Some cash registers use a scanner so that you don't have to manually enter the item price each time. The scanner reads the barcode and automatically enters product information. In this case, you do not need to select a partition in the next step.
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Press the corresponding department button. Most cash registers require you to press a button after entering an amount that will classify an item into a specific sales category (eg clothing, food, and so on).
- Partition keys can be programmed as taxable or tax-free. Refer to your machine's manual for instructions on how to program the tax rates to the appropriate keys.
- Look at the receipt: press the arrow or the SUBMIT button to move the paper up and you could read the entire amount written on the receipt.
- Each item you add will go into the total, which is usually displayed on the readout sensor or screen.
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Add any necessary discounts to the price. If the item is on sale, you may need to enter a discount percentage. Enter the price of the item, click the section button, enter the discount percentage (for example, 15 would be 15%), and then click the % button. It is usually located on the numeric keypad, on the left.
Enter the amounts for the rest of the items. Use the numeric keypad to type in the exact cost of each item. Do not forget to press the button of the corresponding section each time after entering the cost.
- If you have multiple copies of the same item, type in the quantity of these items, then press the QTY (Quantity) button, then the cost of one such item, and then the button for the corresponding section. For example, if you have 2 books priced at 6.99, press 2, then Qty, then 699, and the section button.
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Click the pre-amount button. She gives out total cost the entered product. The button will add all the necessary taxes that have been programmed into the section buttons.
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Find out how the buyer is going to pay. Customers can pay by cash, credit card or cheque. You can also accept gift cards and certificates, which are most often treated as cash.
- Cash: Enter the amount of cash you received and press the CASH button (usually the largest button on the bottom right side of the cash register key set). Many cash registers will tell you how much to give the customer as change. However, not everyone does this, and you will have to do all the calculations in your head. As soon as the cash register opens, you can put cash or a check in it and count the amount of change.
- Credit card: press the CARD button and use the terminal to pay with cards.
- Check: enter the exact amount on the receipt, press the CHECK or CC button, and put it in the cashier.
- You don't have to make a sale to open the checkout, you can click the NO PURCHASE or NA button. This function can be protected by the manager, and can request his code to put the cash register in the NO PURCHASE mode.
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Close the checkout. Always close the cash register immediately, and do not leave it open. Otherwise, theft may occur.
- Always empty or clean the cash register at the end of the working day, keep it in a safe place.
Part 3
Error correction-
Cancellation of the sale. If you mistakenly enter the wrong price for an item, or the customer decides they don't want to buy it after you've listed it, you may need to cancel the item or sale. It is removed from the preliminary amount.
- Enter the amount, click the section button, click the CANCEL button to remove it from the total. You must delete an item before you enter a new one. Otherwise, you will need to add a subtotal, press the CANCEL button, then enter the exact amount entered by mistake and press the section button. Thus, the erroneous amount will be subtracted from the subtotal.
- If you need to completely cancel the sale of several products, go through each and cancel them individually.
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Purchase return. If the buyer wants to return the product, you need to add this to the total amount for the day before you give him the money. To return your purchase, click the RETURN button. Enter the exact cost of the item and click the button for the appropriate section. Click the subtotal button, then the CASH button. The cashier will open and you can return the money to the buyer.
- Certain buttons and features, such as refunds, can be blocked for use by the manager only. You may need to enter a manager code to switch the cash register to cancel or return mode.
- Check with your supervisor for the applicable return and cancellation policy.
Install your cash register and connect it. Place the machine on a solid, level surface. Ideally, a work surface with a place for customers to place goods is best. Plug the cash register directly into the outlet (do not use an extension cord).
Insert batteries. They provide backup memory for the cash register in the event of a power failure, and batteries must be inserted before any machine functions can be programmed. Remove the cover of the receipt paper compartment and locate the battery compartment. You may need a small screwdriver to unscrew the cover. Install the batteries according to the instructions on the device. Reinstall the battery compartment cover.
Ekaterina Annenkova, an auditor certified by the Ministry of Finance of the Russian Federation, an expert in accounting and taxation at Clerk.Ru news agency. Photo by B. Maltsev IA Clerk.Ru
Many enterprises engaged in trading operations sooner or later face the need to install and use cash registers in their work.
If a company is going to start selling products and services for cash for the first time, then it needs to have a clear understanding of the features of registering and using cash registers.
The procedure for applying CCP is regulated by the provisions of:
- Law of April 25, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards."
- Decrees of the Government of the Russian Federation of July 23, 2007 No. No. 470 “On Approval of the Regulations* on the Registration and Use of Cash Registers Used by Organizations and Individual Entrepreneurs”, defining:
- requirements for CCP used by organizations and individual entrepreneurs,
- the procedure and conditions for its registration and application in cash settlements (settlements using payment cards) in cases of sale of goods, performance of work or provision of services on the territory of the Russian Federation.
KKT must apply* when they carry out cash settlements and (or) settlements using payment cards in the following cases:
- sales of goods,
- performance of work,
- provision of services,
* In some cases, according to the current legislation, companies or individual entrepreneurs can do without the use of cash registers. Yes, from January 1, 2013.separate provisions come into force federal law dated 25.06.2012 No. 94-FZ “On Amendments to Parts One and Two of the Tax Code Russian Federation and separate legislative acts of the Russian Federation”.
According to Article 5 of Law No. 94-FZ, in paragraph 1, paragraph 2.1 of Article 2 of Law No. 54-FZ, amendments have been made, according to which those individual entrepreneurs who apply the patent system of taxation are exempted from the mandatory use of cash registers (in terms of types of activities falling under PSN).
Before starting to apply calculations using cash registers, the cash register must be registered with the Federal Tax Service at the location of the organization (at the place of residence of the individual entrepreneur). If the cash register is registered by a separate division of the company, then you need to contact the Federal Tax Service at the location of such a separate division.
To do this, you must submit to the tax office statement on registration of cash register equipment. Its form was approved by the Order of the Federal Tax Service of the Russian Federation dated 04/09/2008 No. №MM-3-2/ [email protected]"On approval of application forms for registration of cash registers, accounting books for cash registers and registration cards for cash registers."
According to paragraph 1 of article 2 and paragraph 1 of article 3 of Law No. 54-FZ, organizations and individual entrepreneurs can only use those cash registers that are included in the State Register.
At the same time, the Federal Tax Service in its Letter dated 18.02.2013. №АС-4-2/ [email protected], recalls that from 01.01.2013. Decree of the Government of the Russian Federation dated December 17, 2012 No. No. 1319, which amended the Regulations * on the registration and application of CCP used by organizations and individual entrepreneurs, regarding the abolition of the means of visual control - the sign "State Register".
Accordingly, from 01.01.2013, the presence of the “State Register” sign on the case of the cash register is not necessary, and the cash register must be registered with the Federal Tax Service even without this sign.
*Approved by Decree of the Government of the Russian Federation of 23.07.2007 No. No. 470.
In our article, we will consider the procedure for registering a CCP with the tax authorities and talk about the necessary set of documents for this procedure. We will also give some recommendations on working with cash registers, which will be useful to those who are just starting to work with cash registers.
In addition, situations will be considered in which it is possible to do without the use of CCP.
The procedure for registering a CCP with the tax office
According to clause 15 of the Regulations on the registration and use of cash registers, in order to register a cash register *, the user submits to the Federal Tax Service an application for registration of cash registers and a copy of it.*Excluding credit institutions.
An application to the Federal Tax Service is provided:
- at the location of the legal entity or its separate subdivision (if the cash register is registered for a subdivision),
- at the place of residence individual,
- passport of the CCP subject to registration,
- an agreement on its technical support concluded by the user and the supplier (technical service center).
Simultaneously with the registration of the cash register, the tax office issues to the user KKT registration card and also return the documents attached to the application.
The forms of the ledger and registration card, as well as the application form, are approved by Order of the Federal Tax Service of the Russian Federation of 04/09/2008 N MM-3-2 / [email protected]
According to clause 16 of the Regulations, re-registration and removal of CCPs from registration are also carried out at the request of the user within 5 working days from the date of filing the application. It is provided to the Federal Tax Service where the CCP was registered. The KKT passport and registration card are attached to the application.
Registration, re-registration and de-registration of a CCP is noted in the CCP passport, which is certified by the seal of the Federal Tax Service.
A note is also made on the deregistration of a CCP in the ledger and registration card, which remains with the Federal Tax Service.
An employee of an organization or an individual entrepreneur who will apply for registration of a cash register must have an identity document (passport) and a power of attorney from the organization to register a cash register.
In addition to the above documents, the Federal Tax Service is usually asked to present:
- Certificate of state registration of a legal entity,
- Certificate of registration with the tax authority,
- A document confirming the ownership / right to use the premises (lease agreement, certificate of ownership), in which the installation of CCP is planned,
- Journal of the cashier-operator in the form No. KM-4,
- ECLZ passport,
- Passport of the KKM version and an additional sheet to it,
- Accounting card of KKT.
In any case, before going to the Federal Tax Service, it seems reasonable to clarify exactly what requirements your tax office specifically imposes on the package of documents required for registering a CCP.
In addition to providing a package of documents, it is also necessary to provide the cash register itself for inspection by a representative of the Federal Tax Service.
Inspection of the cash register is carried out by an inspector and a specialist * of the maintenance center.
*He provides technical support for the cash register, applying the “Service Maintenance” sign on it, sticking stamps, seals, entering information into the fiscal memory during registration, as well as replacing fiscal memory drives.
When CCP is allowed not to apply
In accordance with the provisions of paragraphs 2 and 3 of Article 2 of Law No. 54-FZ, organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and / or payments using payment cards without application KKT:1. When providing services to the public, subject to the issuance of strict reporting forms (such forms are equated to cash receipts), approved by Decree of the Government of the Russian Federation of 06.05.2008. №359 "On the procedure for making cash settlements and (or) settlements using payment cards without the use of cash registers".
2. If an organization or an individual entrepreneur is a UTII taxpayer in terms of activities falling under UTII (clause 2 of article 346.26 of the Tax Code of the Russian Federation), as well as in the case of an individual entrepreneur applying the patent taxation system (when carrying out activities in respect of which the laws of the subjects of the Russian Federation provide for the application patent system), subject to the issuance of a document at the request of the buyer:
- sales receipt,
- receipts,
- another document
3. When implementing:
- newspapers and magazines,
- related products,
Sales revenue from the sale of newspapers and magazines and from the sale of related products are accounted for separately.
4. When selling:
- valuable papers;
- lottery tickets;
- travel tickets and coupons for travel in urban public transport.
6. When trading:
- in the markets
- fairs,
- in exhibition complexes,
- shop trade,
- pavilions,
- stalls,
- tents,
- mobile shops,
- auto shops,
- vans,
- container-type premises and other similar places.
- from handcarts
- baskets,
- trays (including frames protected from atmospheric precipitation, covered with polyethylene film, canvas, tarpaulin).
9. When selling in kiosks ice cream and soft drinks on tap.
10. Trading from tanks:
- beer,
- kvass,
- milk
- vegetable oil,
- live fish,
- kerosene.
12. When receiving glassware and waste materials from the population, with the exception of scrap metal.
13. When implementing:
- Religious objects and religious literature,
- services for religious rites and ceremonies,
14. When selling at face value:
- postage stamps,
- other signs applied to postal items,
15. If the organization (IE) is located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) indicated in the list approved by the Russian authorities
16. Pharmacy organizations and their separate divisions located in feldsher and feldsher-obstetric stations located in rural settlements. They must be licensed to practice pharmaceutical activities.
Note: The above pointsdo not apply :
- on payment agents engaged in the activity of accepting payments from individuals,
- to credit institutions and banking paying agents, subagents operating in accordance with the legislation on banks and banking activities.
Getting started with cash register
When working with a cash register, you can be guided by the Model Rules for the Operation of Cash Registers When Making Cash Settlements with the Population (approved by the Ministry of Finance of the Russian Federation on August 30, 1993 No. 104), which are applied to the extent that they do not contradict Law No. 54-FZ.According to clause 3.8.2 of the Model Rules, the cashier (controller - cashier, seller, waiter, etc.) is obliged to:
- check the serviceability of the blocking devices, refill the check and control tape, set the dater to the current date, set the numerator to zeros;
- turn on the machine in the mains and, after 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 legibility of printing details on the check and control tapes and the correct installation of the dater and numerator;
- Attach zero checks at the end of the day to the cash register.
The current date cannot be earlier than the date of the previous Z-report, otherwise the cash register will not switch to the current operation mode.
After the trial zero checks have been broken, an intermediate X-report is broken. This daily report does not reset information in random access memory KKT.
X-report is a check that displays the contents of the counters (by sections and by total) of the CCP, while the values of the counters do not change.
The data displayed in the X-report at the beginning of the day must match the data of the entries in column 9 of the journal of the cashier-operator (form No. KM-4) for the previous day. The same data are reflected in column 6 of the KM-4 journal.
X-reports can be taken to control the receipt of revenue during the shift or for the periodic delivery of cash receipts.
Broken X-reports during the day do not affect the amount of accumulated revenue according to the cash register.
X-reports can be taken by sections, shift total and main total. They can be used, among other things, to determine the shortage or surplus in the cash register (the X-report data is checked against the amount of actual revenue in the CCP cash drawer).
The simplest cash registers punch a check after dialing the amount, specifying the section number and pressing the "enter" key. In more complex devices, the functions of entering a price by barcode, calculating the subtotal and the amount of change, working with discounts on promotions, and the like can be provided.
In case of a cashier's mistake, it is necessary to knock out the correct check and hand it to the buyer. The wrong check is canceled and kept. At the end of the day, for such checks, an act is drawn up on the return of money to buyers on unused cash receipts in the form No. KM-3.
The act in the form No. KM-3 is drawn up in a single copy upon delivery and registration of the proceeds for the day. The line “Cash machine” indicates the model (class, type, brand) of the cash register on which the wrong check was punched. In the tabular part of this line enter:
Manufacturer number (usually indicated on the cash register itself, in the technical passport),
CCP registration number (can be found in the CCP registration card issued by the Federal Tax Service).
In the line "Application program" the name of the accounting program is indicated, with the help of which operational accounting is organized. If the program is not used, then a dash is put in this line.
In the column "Cashier" the personnel number of the cashier-operator who incorrectly punched the check is put down. The tabular part of the act reflects the numbers and amounts of each check. Checks are pasted on a sheet of paper or attached to the act (due to the fact that checks are subject to strong fading, it is better to immediately make a photocopy of them).
The act is signed by the cashier-operator and approved by the head.
This act is also drawn up if the buyer refused the purchased product or service and the money was returned to him.
At the end of the day (at closing or upon arrival of the collector), the cashier must:
Prepare cash receipts and other payment documents;
Compile a cash report and hand over the proceeds along with the cash report on the receipt order to the “main cash desk” (or directly to the bank collector).
In addition, it is necessary to take readings of sectional and control counters (registers), obtain a printout or remove the control tape used during the day from the cash register.
According to the counters (registers), the amount of revenue is determined at the beginning and at the end. The amount of proceeds must correspond to the readings of cash summing counters and the control tape and must match the amount handed over to the main cash desk (collectors).
At the end of the day, you can print the X-report first. It can be used to check the compliance of cash at the checkout with the punched amounts. Then the Z-report is removed. This report resets the information in the RAM and enters it into the fiscal memory. This operation fixes in the memory of the cash register the accumulated total of the broken amounts and closes the fiscal shift (resets the daily revenue counter).
The Z-report reflects not only the data of control registers at the beginning and end of the working day and the amount of daily revenue, but also the total amount of money and checks returned to customers, the amount of discounts and canceled checks.
The amount of revenue must match the information on the control tape.
Each report has its own serial number. All reports received at the CCP must be carefully collected and stored (if possible, make photocopies).
Based on the Z-report, the cashier-operator daily draws up a certificate-report in the form No. KM-6.
This certificate is used to compile a report by the cashier - teller on the readings of KKM meters and revenue for the working day (shift).
The report is compiled in one copy daily by the cashier - teller, signs it and, together with the proceeds, submits it to the senior (chief) cashier or head of the organization according to the PKO.
In small organizations with one or two cash desks, the cashier - the teller hands over the money directly to the bank collector. The transfer of money to the bank is reflected in the report. Revenue for a working day (shift) is determined according to the readings of summing money counters at the beginning and end of the working day (shift), minus the amount of money returned to buyers (clients) on unused cash receipts, and is confirmed by the appropriate signatures of the heads of departments.
When receiving and posting money at the cash desk, the report is signed by the senior cashier and the head of the organization. The report serves as the basis for compiling a consolidated report "Information on the readings of counters of cash registers and the organization's revenue" (form No. KM-7).
After the Z-report has been removed, the actual amount of revenue has been determined and verified, entries are made in the journal of the cashier-operator (form No. KM-4).
All entries in the journal are kept by the cashier - teller on a daily basis. chronological order ink or ballpoint pen without blemishes. If corrections are made to the journal, then they must be negotiated and certified by the signatures of the cashier - teller, manager and chief (senior) accountant of the organization.
If the readings match, they are entered in the log for the current day (shift) at the beginning of work, and these data are certified by the signatures of the cashier and the administrator on duty (columns 7, 8).
Column 15 of the journal records the amounts issued on checks returned by buyers (clients), based on the data of the Act on the return of money to buyers (clients) on unused cashier's checks (form No. KM-3), as well as the number of printed per working day (shift) zero checks.
At the end of the working day (shift), the cashier draws up a cash report and, together with it, hands over the proceeds from the receipt cash order to the senior cashier.
If the results of the sums on the control tape differ from the proceeds, the reason for the discrepancy is clarified, and the identified shortages or surpluses are entered in the appropriate columns of the Journal of the cashier - teller.
Cash transactions
In accordance with clause 1.6 of the Regulations of the Central Bank No. 373-P, cash transactions are carried out by a cash or other employee (hereinafter referred to as the cashier), with the establishment of the relevant official rights and obligations, which the cashier must familiarize himself with against signature.If there are several cashiers in an organization (IP), one of them performs the functions of a senior cashier.
Cash transactions may carried out by the leader.
Note: A payment agent, a bank payment agent (subagent), in addition to its own cash book, maintainsseparate cash book to account for cash received by him in the framework of agency activities.
In accordance with clause 2.1 of Regulation No. 373-P, cash documents of an organization (IP) are drawn up:
- chief accountant;
- an accountant or other employee (including a cashier) appointed by order of the head of the organization (IP).
- head (in the absence of the chief accountant and accountant).
- payroll statements in the form No. T-49,
- payrolls in the form No. T-53,
- statements,
- accounts,
- other documents.
Cash transactions carried out by an organization (IP) are drawn up with primary documents in the forms and in the manner approved by the Decree of the State Statistics Committee of the Russian Federation of 18.08.1998. No. 88.
According to the Information of the Ministry of Finance of Russia No. PZ-10/2012 “On entry into force from January 1, 2013. Federal Law of December 6, 2011 No. 402-FZ "On Accounting":
“From January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documents are not mandatory for use.
However,continue to be mandatory forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example,cash documents ).»
Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation of IA "Clerk.Ru"
With the introduction of online cash registers, entrepreneurs need to train employees to work with new cash registers. Are the old rules of work applicable to online cash registers, how to learn how to work at an online cash desk, as well as an example of working with an online cash desk, we will analyze later in the article.
Who is allowed to work with a cash register
There are certain criteria that an employee working with an online cash register must meet. Employees who:
- We got acquainted and studied in detail the standard rules for the operation of cash equipment.
Despite the fact that the rules are not binding from the point of view of the law, the cashier will be able to be guided by these documents in case of situations that are not provided for by the new legislation.
Also, studying the standard rules for working with cash registers will be useful for employees who do not have experience with cash register equipment;
- Signed a full liability agreement prepared by the employer
The contract of full liability must be signed before taking office. Otherwise, the employee will have every reason not to sign it.
As an option, the employer may indicate a clause on the need to sign a full liability agreement in the employment contract.
In the absence of an agreement on full liability, the employer in some cases may bring the employee to full liability. For example, if an employee caused damage to the company while under the influence of alcohol or drugs. Detailed information on this can be found in Art. 243 of the Labor Code of the Russian Federation;
- We studied in detail the instructions for all cash register equipment.
Since online cash registers are a completely new technical solution for business, each employee who starts working with a new CCP needs to understand how to use an online cash register. In addition to the risks associated with the breakdown of an expensive cash desk due to the incompetence of an employee, the cashier may simply incorrectly process transactions, which will lead to questions from the tax service.
In addition to providing employees with information on how to use the online cash register, the employer should think about developing internal rules for the operation of cash register equipment. These rules may include:
- Prohibition to violate the integrity of the CCP body;
- Prohibition on the admission of third (unidentified) persons to the repair of cash equipment;
- Prohibition on self-cleaning of CCP, including chemical preparations;
- Prohibition on any interference in the work of CCP, etc.
The fact of familiarization with these rules for the convenience of the employer must be confirmed by the signature of the employee.
Getting Started with Online Checkout: Opening a Shift
Before opening the cash register shift, the employee must prepare for the start of the working day. The cashier must:
- Get the keys to the cash box from the responsible person;
- Get "exchange" for the opportunity to give change to customers;
- Check for the presence of a receipt tape in the printer;
- Check the functionality of additional equipment (barcode scanner, scales, etc.)
Opening a shift at the online checkout
The report on the opening of the shift contains the data of the cashier, the state of the counters at the beginning of the day, etc. Like all subsequent transactions, this report will be sent to the fiscal data operator, and subsequently to the tax service.
If the cashier received a "change", then it is necessary to make a note in the cash book. The employee responsible for issuing the exchange from the main cash register must complete the transaction by generating an outgoing cash warrant. Usually the number of banknotes at face value is indicated.
How to issue a check to a customer
In order to understand how to use the online cash register, the employee needs to learn the algorithm for issuing a check to the buyer:
- The cashier scans the goods, thereby opening the check;
- The buyer transfers the payment to the cashier;
- After receiving the cash, the cashier completes the sale process by generating a cash receipt.
The electronic version of the cash receipt, if necessary, is sent to the buyer's e-mail or phone.
In order to simplify the process of entering personal data and for their safety, the developers created an application of the Federal Tax Service with which the buyer can transfer his personal data to the cashier throughQR-code.
At the time of payment for the purchase, it may be necessary to deposit funds different ways. For example, if the buyer does not have enough money on the card, he can pay the rest of the amount in cash. In this case, the cashier generates one check. In which both payment methods are fixed, indicating the amount of each of them.
Operations during which a check must be generated without fail include:
- Sale
The check is issued after the cashier receives the funds or after the funds are debited from the client's payment card;
- Return
A return receipt is issued if a refund was issued to the buyer based on the return of the goods to the store. The return receipt must be accompanied by an application for a return, which indicates the passport data of the buyer, the date and reason for the return of the goods;
- Making adjustments
An adjustment is necessary if the sale was made at the wrong cost or without the use of online cash registers (for example, there was a power outage in the organization). AT this case a correction check is issued;
- Making an advance
The check is issued if the buyer makes an advance payment;
- Making an advance payment
The difference from an advance payment is that an advance payment is made for a certain specific product, while an advance payment is a payment for an unspecified product (for example, the purchase of a gift certificate);
- Release of goods on credit/installment plan
The algorithm for generating and issuing a check in this case will be the same as in a regular sale, the differences are in the absence of the fact of transferring funds to the cashier and the sign of the payment method indicated in the check.
Try the Business.Ru online checkout, which allows you to easily and quickly register sales, print fiscal receipts and send their electronic versions to customers. Get the opportunity to carry out all the necessary cash transactions, accept cash, bank cards and payment to a checking account.
Sign of settlement
What is a sign of calculation? At its core, this is the requisite of a cash receipt, indicating to us the reason for the receipt (or issue) of funds to the cash desk (from the cash desk) of the organization.
The sign of the settlement can be specified in four variants:
- "Incoming" - this sign of settlement will contain a sales receipt. For example, if a customer purchases household appliances in a store;
- "Return receipt" - a similar requisite will be indicated in the return check. For example, if the household appliances turned out to be of inadequate quality, and the buyer decided to return the goods;
- "Expense" - a sign of calculation with this name will be indicated in the receipt, upon receipt of the goods on a paid basis. For example, the point of acceptance of scrap metal - the issuance of money upon acceptance of the metal;
- "Expense return" - this feature will be present in the check if the operation involves the return of goods to the client. For example, the same point of acceptance of scrap metal: the client returns the money to pick up the goods.
From 01/01/2019, the requirements to update the FFD to version 1.05 come into force. AT new version there will be such a requisite as “The sign of the subject of calculation, indicating a specific subject of calculation, for example, “winning the lottery”, “excisable goods”, “service”, prepayment, advance payment, etc.
Sign of the settlement method
The sign of the settlement method indicates how the payment was made, for example, whether it was in full or whether the buyer purchased the goods on credit.
The sign of the settlement method can be indicated both in the form of a code word and in the form of a digital designation:
- Code PREPAID 100% (or 1 in the digital version) - indicates that the seller has received an advance payment for the goods in the amount of 100%;
- Code PREPAID (or 2) - in this case, the buyer made an advance payment for the goods in part;
- ADVANCE code (or 3) - indicates an advance payment for a product that has not been specified. For example, if the buyer purchases a gift certificate, the seller cannot find out in advance which product will be purchased, in this case the sign of the payment method is indicated as “advance payment”;
- Code FULL SETTLEMENT (or 4) - this feature will be indicated on the receipt when selling in the usual sense, i.e. in the case when the buyer pays in full and immediately receives all his goods;
- Code PARTIAL SETTLEMENT AND CREDIT (or 5) - this type of sign of the method of payment can include the situation when the buyer purchases goods on credit, while paying a down payment. That is, the goods will be partially paid for, and the remaining amount will be issued as a loan;
- TRANSFER ON CREDIT (or 6) - here the payment method will be the purchase of goods on credit in full without a down payment. In this case, the goods are transferred to the buyer immediately;
- PAYMENT OF THE LOAN (or 7) - this sign will be indicated in the check when the buyer makes payment to repay the loan. Moreover, it does not matter whether the next payment is made or payment in full.
Applying a correction check
As mentioned above, a correction check is created by the cashier if the calculations were made without using the online cash register. In fact, there are three situations in which such calculations are possible:
- Inability to use online CCP due to a breakdown;
- Inability to use the cash register due to a power outage;
- The occurrence of surpluses or shortages in the cash register due to the inattention of the cashier.
In any of these situations, the cashier will have to generate a correction receipt. The correction check has quite significant differences from a regular check:
1. Firstly, it is impossible to indicate the list of goods that was purchased in the correction check. This is due to the fact that in almost every situation in which the formation of this fiscal document is necessary, there is no way to determine which goods were purchased. As an example, we can take the formation of such a check when a shortage is detected at the end work shift;
2. Secondly, you should pay attention to such props as a sign of calculation. When generating a fiscal document for correction, this attribute can only be of two types:
- "arrival" upon detection of surpluses;
- "expenditure" when a shortage is detected.
An explanatory note with detailed description reasons for the adjustment. An explanatory note will come in handy in the event of a tax audit, because Federal Tax Service employees pay special attention to correction checks.
Most often, correction checks are confused with return checks. A refund check is generated when the cashier needs to correct an already completed transaction. Thus, it is possible to correct the situation when the cashier mistakenly punched out excess goods. In this case, it is necessary to cancel the operation by generating a new fiscal document with the sign of the settlement, which will indicate "receipt return". Also, the check must contain the amount of the erroneously issued check. Additionally, a new receipt is generated, which indicates the correct purchase amount.
Closing the shift and collection
Every cash worker should learn the rule: there should be no more than twenty-four hours between reports on the opening and closing of a shift.
In other words, if the checkout shift is open at 15:00 on August 1, it must be closed no later than 15:00 on August 2. The opening and closing times of the cash register shift are not established by law. At the end of the day, the cashier generates a report on the closing of the cash shift (the earlier analogue was a z-report), then a PKO (incoming cash order) is generated and the totals are recorded in the cash book.
With regard to collection, the proceeds must be handed over to the main cash desk after the closing of the cash register. When accepting cash at the main cash desk, the employee draws up a PKO. Upon the arrival of the collectors, they are given a bag with money, a bill of lading to the bag, and a cash register is formed with the collection operation
An example of working with an online checkout
Consider how to work with an online cash register using the example of one working day:
The employee has already familiarized himself (under signature) with all internal documents regulating the operation of cash registers and studied the instructions in detail;
- The first item at the opening of the working day will be the preparation of the workplace, for which he needs to get the keys to the cash register, “exchange”, consumables, for example, a roll of receipt tape;
- Formation of a report on the start of a new shift. The document that is transferred to the OFD by default (like any document generated at the online cash register) will contain information about the cash register and the employee who opened the shift.
On some cash registers, you can open a shift simply by scanning the product barcode. This method of opening has one significant drawback - an employee may mistakenly open a shift under the account of another user (if, when closing, exiting account has not been implemented);
- Further, the cashier performs operations, which include sale, return, removal of reports;
- If we are talking about a convenience store, after an astronomical day has passed since the opening of the shift, it must be closed and a new one immediately opens. If the cashier ignores the need to close after 24 hours, the cash register will stop generating cash receipts;
- After the shift is closed, the cashier forms the PKO and draws up the transfer of funds to the main cash desk of the enterprise (safe). Next, the keys to the cash desk are handed over to the responsible person.
By the end of the shift, the cash desk employee must double-check the availability of all necessary documents for the cash shift, for example, refund applications, explanatory notes to correction checks, if any, etc.
What not to do the cashier during work
Given that working with the online cash register is related to the safety of goods and materials (inventory) and equipment, the list of persons who may have access to the cash register is strictly limited.
The cashier is prohibited from:
- Allow strangers to the CCP;
- Leave the cash area without the presence of employees;
- Absent from the workplace without counting cash at the checkout. The procedure must take place in the presence of a substitute person. Information about the amount of cash on hand is recorded in the journals kept to account for the movement of funds.
After entering information into the journal, the cashier, as well as the employee replacing him, put their signatures under the total amount. This rule must be strictly observed even when replacing the cashier with another employee for just a few minutes;
- Leave the cash zone without notifying the manager;
- Allow unidentified persons to repair cash equipment.
Do you need a cashier's journal?
The journal of the cashier-operator is essentially a registration journal, in which information is entered on the status of cash register counters and the amount of revenue, indicating the method of payment. Previously, before the commissioning of a new generation of cash registers, the journal of the cashier-operator was mandatory.
With the introduction of a new generation of cash desks, entrepreneurs have the opportunity to save their employees from filling out a magazine. However, there is currently no consensus on the need.
According to the letter of the Ministry of Finance dated 04.04.2017 No. 03-01-15 / 19821, the journal is not mandatory, since the data entered into it are present in the reports transmitted by the OFD.
However, according to clause 72 of the Administrative Regulations, by Order of the Ministry of Finance of Russia dated June 29, 2012 No. 94n, representatives of the tax service are required to certify the journals of the cashier-operator if such a need arises.
In addition, the presence of this type of cash accounting is recommended in clause 6 methodological recommendations dated 18.08.1993.
Based on the information indicated above, the use of the cashier-operator journal (subject to working with online cash registers) is not established by law. However, it also does not prohibit entrepreneurs from keeping a journal in order to control revenue.
Should the cash book and warrants be used?
According to the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U, the cash book, as well as warrants (PKO, RKO), are mandatory for enterprises in which cash transactions are carried out. The format of the CCP does not matter. Businessmen working with online cash registers are not exempted from using the cash book and orders.
However, there is a category of entrepreneurs who are exempt from the need to maintain these reporting forms, these include individual entrepreneurs. At such enterprises, accounting for the movement of money is carried out by filling out the Book of Accounting for Income and Expenses.
If an individual entrepreneur works using a cash register, the data is entered into the Book once at the end of the cash register shift. If there is no cash register at the enterprise, information should be entered for each fact of receiving or issuing money.
Peculiarities of the use of cash and cash settlements and cash settlements in the circulation of change money
PKO, as well as RKO, are required to be filled out in case of issuing an exchange from the cash desk of the organization.
In this case, at the beginning of the shift, a cash settlement is created with a reflection of the amount of money issued. The reason for issuance will be indicated as "For exchange".
Actions of the cashier in case of problems in the operation of the online cash desk
During the work shift, various situations may arise, including those that impede the operation of cash registers. If the online cash register fails for some reason, how should the cashier work in this case?
1. There is no Internet network
In fact, the absence of the Internet will not bring problems as such. Operations, despite the disconnection of the Internet, will be recorded on the fiscal drive. OFD will receive information after the network is restored.
The problem with access to the Internet must be resolved no later than 30 days later, otherwise the online cash register will be automatically blocked;
2. There was a power outage
The situation implies the impossibility of carrying out operations at the online checkout, respectively, in the event of a blackout in the store, sales should be stopped. Sales should only be made as a last resort.
How, then, to work with an online cash register, if, for example, a person’s well-being depends on the sale of goods? Suppose a passer-by has become ill and urgently needs water. In this case, referring to 54-FZ, you should not close the doors of the store in front of a pale buyer, it is better to make a sale, and after the restoration of the power grid, issue a correction check.
3. Receipt tape break
To eliminate this problem, the cashier needs to replace the tape himself, if this is part of his area of \u200b\u200bresponsibility.
4. Lack of connection between the computer and the online cash register
In the event of a similar problem, it is necessary to understand its cause. To “understand” in this context means to visually assess the situation and try to find the cause of the breakdown.
For example, the reason may be a loose cable, in which case the cashier is able to correct the situation on his own. If at first glance the problem is not visible, the cashier should not roll up his sleeves and jump into the vines of wires, it is still better to call a specialist responsible for the technical serviceability of the equipment.
Memo for the cashier
In order to understand how to work with an online cash register and allow a minimum of errors in the operation of cash equipment, the cashier can use the following memo:
- Familiarize yourself with the rules for using the online cash register;
- Before starting work, read the full liability agreement and indicate your agreement with the rules by signing them;
- If the presence of buyers is in doubt, the shift can be opened immediately before the sale; opening a cash register shift together with the opening of the store is not necessary;
- Do not confuse a refund with a correction check. A refund is made if the buyer has expressed a desire to return the previously purchased product. A correction check is needed if the sale was made with an incorrect amount or without the use of cash registers;
- Do not leave the checkout area unattended;
- It is forbidden to allow third parties to the checkout;
- Do not allow a gap of more than twenty-four hours between reports on the opening and closing of a shift in order to avoid blocking the CCP;
- Turned off the electricity - suspend sales;
- If the sale was nevertheless carried out without an online cash register, a correction receipt is needed;
- Operation of cash registers is not allowed in the absence of a check tape;
- Even at the end of the shift, it is impossible to leave the included CCP unattended;
- Closing the cash register shift and handing over cash is completely in the area of responsibility of the cash worker;
- In the event of a shift change within one cash register shift, a recalculation of funds with a reconciliation of the results is required. At the time of recalculation, the presence of both the transferring and receiving parties is mandatory. In case of discrepancies, it is mandatory to draw up an act and take an explanatory note from the handing over shift.
For reference entrepreneurial activity in the field of trade, according to the legislation of the Russian Federation, it is necessary to have a cash register that issues checks and stores information about the actions taken. This data must be transferred to the tax office. Since February 2017, the Federal Tax Service has obliged most Russian entrepreneurs set up online cash registers. From July 2018, absolutely everyone should switch to work with such equipment. Faced with innovations, many wondered how the online cash register works, what it is and how it differs from conventional cash registers. Those who switched to the new system a year ago may have already dealt with these issues. But beneficiaries, for whom a delay in the transition to working with online cash registers (entrepreneurs on UTII and the patent taxation system) was provided, will only have to delve into the essence of innovations.
What is an online checkout
An online cash register is a cash register equipped with a built-in fiscal drive capable of transmitting information about financial settlements to regulatory authorities in real time. When making a monetary transaction, the data immediately goes to the tax service and is stored on its computer servers. Such equipment works only with access to the Internet.
What does online cash register consist of
To understand in more detail the principle of operation of such equipment, you need to know what main components it consists of.
It is based on three parts built into the case with buttons on the outer surface:
- A device for printing checks.
- fiscal storage. It provides signing of checks, their encryption for the fiscal operator and decryption of data from him.
- Network Card. It provides the ability to connect the cash register to the Internet. It has special connectors for connecting cable or wireless Internet.
Working with online cash registers
Not everyone knows on what principle the online cash register works, and how data is transferred to the IFTS.
The principle of operation of the online cash register:
- The seller, counting the buyer, enters the amount using the keyboard and presses the button to print the receipt.
- The amount entered in the check and other information related to the sale (name of goods, quantity, etc.) is transmitted in encrypted form to the fiscal data operator. This is an intermediary with which the entrepreneur concludes a service contract.
- The operator checks the information and confirms its receipt.
- The fiscal operator sends the same information to the Tax Service, and it is stored there for at least 5 years.
The whole process takes a few seconds, as the system works automatically.
Important! An entrepreneur signs an agreement with a fiscal operator after purchasing an online cash register, during its installation. The handling company must be accredited by the tax office.
Online checkout requirements
The Tax Service maintains a special register of online cash desks allowed for use. This list can be viewed on the official website of the Federal Tax Service. This list includes equipment that meets state standards. Entrepreneurs, when purchasing cash registers, need to know the following modern requirements that apply to online cash registers in accordance with Article 4. Federal Law No. 54-FZ of May 22, 2003 "On the use of cash registers ...":
- There should be a serial number on the case.
- A check printer must be installed inside.
- The device must have a clock capable of displaying real time.
- The device must support the operation of the fiscal drive and the transfer of entered information to it.
- The device must support the function of generating fiscal documents in electronic form.
- The cash desk must support the printing of paper checks (an exception for online stores, as they send checks in electronic format).
What is the difference between online cash registers and old-style cash registers
The main difference between new generation cash registers is that they support the function of connecting to the Internet and transferring data from the fiscal drive to the tax service. But there are several other significant differences that provide them with advantages over the old KKM. Comparison of differences is given in the table below.
| Online CCP | Conventional cash register | |
| Internet connection | Yes | Not |
| Data storage | In fiscal storage | In EKLZ (electronic control tape protected) |
| Checkout registration | Remotely through the website of the fiscal operator or the website of the Federal Tax Service | During a personal visit of the IFTS |
| Data transfer to the IFTS | In real time | Data is removed from the tape by the employees of the technical service center during a personal visit |
| Designations on the case | Factory number | Hologram. Her absence is punishable by fines. |
| Check | Contains 24 props | Contains 7 props |
| Receipt format | Paper and electronic | Only paper |
Thus, new generation devices are able to transmit information on financial calculations to the tax service via the Internet. No more need for maintenance from the CTO. This ensures the reduction of on-site tax audits of entrepreneurs. Also, the check issued by online cash desks contains a maximum of information that ensures the protection of the rights and interests of consumers.
How to use the online checkout
To start working with online cash registers, you first need to buy a device and register it with the Federal Tax Service. In order to avoid subsequent problems, it is important to understand how the process takes place and where to start:
- You buy a cash register included in the official register of online cash desks approved for use.
- You sign an agreement with a fiscal data operator accredited by the tax service.
- Register the model online through the OFD website or the Federal Tax Service.
- Set up the device for work (connect the Internet to it).
Step by step instructions for working at the checkout is as follows:
- The seller counts the amount of purchases, displays the total and receives money from the consumer in cash or non-cash form.
- The required amount is entered at the checkout.
- A check is printed, which is issued to the buyer without fail.
- At the request of the client, the seller generates an electronic check.
At this moment, the fiscal operator receives information about the transaction, after which it stores it on its server. Once a day, he transmits all the data to the tax service.
How to receive an electronic check:
- The buyer provides information about the phone number or email address.
- An electronic check is generated and a link to it is sent to the buyer.
- The data can be decrypted by scanning the QR-bar code that is contained in each check. To do this, a special application from the Federal Tax Service must be installed on the smartphone.
If an erroneous check has been generated and it has already been printed, nothing can be changed. The data will go to the regulatory authorities. In this case, it is necessary to perform a return operation, which is also transferred to the IFTS. Such erroneous checks must be retained and submitted to the tax office at their request.
At the beginning of working hours, the cashier must open the shift by printing a report on the opening of the shift, which indicates the date and full name of the cashier. At the end of the working day, you need to carry out the procedure for closing the shift. During the procedure, data on the closing of the shift, the number of checks, the amount of transactions, the types of transactions (cash or non-cash), etc. are transmitted to the OFD. menu different models cash registers are different, but the principle of operation is the same for everyone.
To make the process of using it more understandable, watch the video instructions for working with online cash registers.
Video about online cash registers
Job description of a cashier
Activity individual entrepreneurs and organizations are controlled by the tax authorities online, so it is highly undesirable to make mistakes in working with the cash register. This may raise a number of questions from controllers and lead to an on-site inspection.
For financial and settlement operations, the cashier or the seller is liable. When applying for a job in an individual entrepreneur or other institution, they are trained to work with the cash register, and upon registration they are issued job description for familiarization. In accordance with the rules of many employers, the duties of a cashier include the following:
- The correct calculation of buyers.
- Mandatory issuance of change in full.
- Careful handling of money.
- Settlement with buyers contentious issues(return of goods and money).
- Collection and delivery of collection.
- Control over the workplace (you must not allow the presence of unauthorized persons at the cash drawer, leave workplace, work without a check tape, etc.).
- Shift opening.
- Closing the shift and transferring the proceeds to the appropriate persons.
Responsibility for cash, their surplus or shortage is borne by the seller-cashier. If mistakes are made, management has the right to impose fines in accordance with the internal regulations of the organization.
Working with the online cash register is easy and simple. For the seller and ordinary consumers, the process of exchanging information with regulatory authorities is invisible, so in reality everything looks as usual.
Details
Becoming a cashier is not so difficult. The key thing to do is to learn how to handle the cash register. Training a cashier on a cash register, however, is short and simple. But mandatory.
Each entrepreneur working with cash must have a cash register installed. That's what modern law says.
Even individual artisans must process their sales through CCP, not to mention large stores and retail chains, be it grocery hypermarkets or large household appliances stores, car dealerships, etc. Accordingly, someone should work with the cash register. As a rule, this is done by a specially assigned employee - a cashier.
Where can I get training on how to operate a cash register?
Many trade enterprises conduct cashier training on a cash register on their own. Anyone who wants to master this technique can master this wisdom. learn it long years not necessary, a week of practice under the guidance of an experienced employee and a beginner will be able to start performing their duties on their own.
There are no special restrictions for applicants for this position, but, basically, it so happened that women work at the checkout. This is due to the fact that women often need such unskilled work, as it is not always possible to find another job with the same benefits.
The advantages of working as a cashier: work within walking distance from home, a wealth of job offers on the job market, low starting requirements for experience and qualifications, while being quite competitive wage, the opportunity to work in shifts and have free time, the opportunity to learn related specialties, such as an accountant, merchandiser, salesman. As you can see, training a cashier to work at a cash register is not difficult, there are many advantages of such a profession.
However, there are downsides too. It is necessary to constantly maintain concentration, be attentive, friendly and friendly.
The disadvantages can also be attributed to the fact that the routine duties of a cashier are quite monotonous. Before starting work, the cashier must: check whether the cash register entrusted to him is operational, set the date and time, reset the cash register. Also, before starting work, the cashier must knock out several zero checks, thereby checking the operability of the printing mechanism. At the end of the work shift, the cashier resets the cash desk and hands over the money to an authorized employee or collector.
It is important to understand that training a cashier on a cash register involves more than just keystrokes. In the process of development, future employees learn that the cash register needs maintenance.
The cashier enters the readings of the cash register in the cash book, confirms their correctness with his signature. Each new roll of the control tape must also be issued - the tape indicates the number of the device, the date and data of the control register. At the beginning of the working day, there should be small change in the cash desk, which the cashier receives from the person in charge. All this is also necessary to know and be able to.
What should a KKM cashier know?
The qualification reference book of professions lists such knowledge that a KKM operator should have:
- To know the KKM device and the rules of its operation, to be able to perform settlement operations on various types of KKM;
- Be able to recognize signs of malfunction and eliminate minor breakdowns;
- Know and comply with the legal legislation on the use of cash registers in cash settlements with customers;
- Know the signs of the solvency of money;
- Ensure service safety.
There are two mandatory conditions devices for the position of the cashier. Those who work with the cash register must necessarily sign a liability agreement and before starting work, they must learn how to properly operate the cash register. If the first is achieved easily, then to gain knowledge you need to learn.
Cash register training courses
If you want to get a job in an organization that does not conduct preliminary practice for new employees, it makes sense to train a cashier on a cash register in short-term specialized courses offered by service centers for cash registers and equipment. Having received a cashier's certificate, you will be able to expand the range of possible jobs.
At the end of the course, the cashier knows the work procedure thoroughly, the algorithm of action looks something like this:
The cashier clearly announces the amount calculated for the purchase, receives money from the buyer according to the value indicated on the price tag, enters the purchase price into the cash register, in accordance with the operating rules, prints a check, clearly names the amount due change, issues it together with the check to the buyer.
Training of a cashier on a cash register is carried out, for example, by such centers as: "MaxMaster", TsTO VESTOR, Service Center Maintenance cash registers Garant Service, Service-KKM LLC and many more.
After being instructed in such a center, you will master the necessary skills, learn the basic operations on the KKM, understand whether such work is suitable for you, since in practice you will be able to more clearly imagine the workflow. It cannot be said that the work of a cashier is one of the most interesting, but it is worthy of respect and has a lot of advantages. Perhaps this is exactly what suits you.
