The regulatory framework for cash transactions is very extensive, therefore, in practice, difficulties often arise with the registration of certain atypical business transactions. For example, how to issue a refund at the checkout?
Instructions
Step 1
For competent processing of a refund at the checkout, it is necessary to be well versed in the regulatory framework. Study the rules and recommendations for accounting for the registration of operations for receiving, storing and issuing goods in trade organizations, as well as the Procedure for conducting cash transactions in the Russian Federation (Decision No. 40 of the Board of Directors of the Central Bank of Russia on September 22, 1993). Remember that there are two types of return on checkout: return on the day of purchase and return not on the day of purchase.
Step 2
Carry out a refund on the day of purchase as follows: at the checkout, draw a return check, and then leave a refund statement (KM 3).
Step 3
The KM 3 act must be accompanied by the sales and return receipts. If the buyer refuses to return the sales receipt, then he must draw up an explanatory note addressed to the store manager, indicating the reasons for not returning the sales receipt. To protect yourself in the event of a possible cash check, advise the buyer to indicate the loss of the check as the reason for not returning the check. In addition, it is necessary to attach a commodity CHK or a spine of an incoming cash order to the act.
Step 4
Conduct a return not on the day of purchase as follows: receive from the buyer a statement addressed to the store director about the refund and the reason for the return, and then return the money to the buyer from the cashier of the organization on a cash order.
Step 5
When making a refund at the checkout, keep in mind the general rules. So, a refund can be carried out only at the main cash desk of the organization. Observe the correct execution of all cash documents, remember that corrections in payment documents are not allowed.
