In each firm, where financial transactions are carried out, the cashier's journal is filled in. The form of this document is unified, approved by the decree of the State Statistics Committee of the Russian Federation No. 132. The journal is kept by the cashier. The document daily indicates the amount of money at the beginning, end of the day (shift), readings of the cash register.
It is necessary
- - the form of the journal of the cashier-operator;
- - company documents;
- - instructions for KKM;
- - KM form No. 3.
Instructions
Step 1
The journal of the cashier-operator reflects financial transactions, it is the primary document for accounting. Before starting a journal, register the KM form No. 4 with the tax office at the location of the company. Write the name of the company on the title page. For OPF (Organizational and legal form) "individual entrepreneur", indicate the surname, initials of the person who is registered as an individual entrepreneur.
Step 2
Write the name of the department (service) for which the journal is being created. This usually applies to large organizations. Enter the name of the cash register on which the checks are made. Indicate the number, class, type and brand of KKM. Write the registration number of the cash register, as well as the manufacturer's number. Take the latter from the instructions for the KKM. Enter the name of the program used to record cash transactions. Most companies use 1C, which is widespread in the software market.
Step 3
Write your full surname, first name, patronymic, position held. At the beginning and end of the day, fill in the details on the journal page. Enter the date, section number. Indicate your surname, initials in the third column of the document. In the fourth column, write the serial number of the Z-report, which you must remove at the end of the shift. In the fifth column, you can not write anything, since the tax service does not pay attention to it.
Step 4
Indicate in the sixth column the amount of proceeds at the beginning of the day, in the ninth - at the end of the day. Typically, the amount of money at the end of the day is carried over to the beginning of the next day. In the tenth column, enter the amount of revenue per shift (day). This value is found by subtracting from the amount at the beginning of the day the amount at the end of the shift. In the seventh and eighth columns, certify the information with your signature, the signature of the administrator or chief accountant.
Step 5
As a rule, the cashier hands over the proceeds to the main cash desk of the company. For this, expenditure documents, details are drawn up, the amounts for which are recorded in columns 11-14 of the journal. If there are returns from buyers, an act is conducted in the form of KM No. 3. In accordance with this document, the amounts that are issued to customers are entered. As a result, unused checks are generated. In columns 17-19, enter the signatures of the cashier, chief accountant, head of the department.
