Each enterprise carrying out financial activities maintains a cash statement, which reflects the amount of receipts and expenditures of funds. If the customers of the organization for any reason need to return the money, the cashier draws up their return under the act on the return of funds to customers on unused cashier's checks. This document has a uniform form.
It is necessary
form No. KM-3, pen, calculator, company seal, documents of the organization, form No. KO-2, client's documents, erroneously embossed checks, cash
Instructions
Step 1
Form No. KM-3 was approved by the Decree of the State Statistics Committee of Russia No. 132 of 25.12.1998 and is filled out if the check is returned on the same day. The cashier-operator enters into it the name of the enterprise in accordance with the constituent documents, the organization code according to the All-Russian classifier of enterprises and organizations, the taxpayer identification number, the code of your company's activity according to the All-Russian classifier of enterprise activities.
Step 2
In the form of the act, write the name of the structural unit in which you work, the contact phone number.
Step 3
In a unified form, indicate the model of the cash register, its type, brand, class, manufacturer's number, registration number.
Step 4
The act on the return of funds to buyers for unused cashier's receipts is assigned a number and date.
Step 5
A refund of a certain amount of money to the buyer is possible only with the permission of an authorized person. This can be the director of an enterprise or the head of a structural unit. The client's check must be signed by one of the specified persons.
Step 6
This document is a commission that establishes and indicates the number of cashier's checks, their numbers, the amount of money for each of them, writes the position, surname, name, patronymic of the person who authorized the refund of funds to buyers.
Step 7
Calculate the total amount of money back on checks to the clients of the organization, write it down in words, by this amount you will reduce the cashier's revenue for that day.
Step 8
This act is signed by all members of the commission, indicating the positions held, surnames, initials.
Step 9
If the check is returned not on the day it was knocked out, the buyer must write a statement indicating his last name, first name, patronymic, details of the identity document, with a request to return the money.
Step 10
The client's application serves as the basis for issuing money to him on a check from the main cash desk of the company, the cashier of which writes out to the buyer an expense and cash order in the form of KO-2, indicating his last name, first name, patronymic, details of the identity document. The accountant, in turn, makes the corresponding accounting entries on the basis of these documents.
