Situations often arise in the business of an organization that sells goods for cash, when a disgruntled buyer returns the goods. These operations must be "carried out through the cashier", while clearly observing the procedure for processing primary documents. According to the law "On Protection of Consumer Rights", the buyer has the right to return the product if it suddenly did not fit in size, configuration, style, or turned out to be of poor quality.
Instructions
Step 1
If the buyer, for one reason or another, was disappointed in it on the day of purchasing the product and decided to return it, then you must accept it. Acceptance of the goods is issued with an act of return in accordance with Form N KM-3, where the details of the cash register receipt are needed. Prepare the document in one copy and submit it to the accounting department. In addition, issue a consignment note (in duplicate). One of them is attached to the commodity report, and the other is given to the buyer and is the basis for receiving money from the cash desk.
Step 2
Next, on the check that was previously issued at the same cash office, put the signature of the director of the organization (deputy). Then the check must be pasted on a sheet of paper and transferred to the accounting department.
Step 3
Record the amount paid on the returned customer or unused cashier's check in the book of the cashier-teller. As a result, the amount of revenue for that day is reduced by the amount received.
Step 4
If the return of the goods does not occur on the day of purchase, but a day later, then return the money from the main cash register of the organization, but only on the basis of a written application from the buyer, indicating his data, and upon presentation of a document that proves his identity.
Step 5
If the cashier's receipt was lost and the goods are returned on the day of purchase, then remove the fiscal report from the cash register and fix the amount of daily earnings. Then, in the journal and report of the cashier-operator, write down the amount of money returned. After that, draw up a receipt order, and hand over the money to the cashier of the company.
Step 6
If the return of the goods does not take place on the day of purchase, then the buyer writes an application, presents a passport, you, in turn, draw up an invoice and the goods arrive. In the accounting department, fill out an expense cash order, on the basis of which the buyer can get his money back. As a result, the required operation will be performed.
