The use of KKM for settlements with customers imposes obligations on the organization to comply with cash discipline. The procedure for canceling a check depends on when it was returned and whether it was knocked out in error.
Instructions
Step 1
Return of products on the day of purchase If the cashier-clerk knocked out the wrong amount, which was found on the same day, or the buyer returned the goods on the day of purchase, then the procedure will be as follows: A4 sheet; - attach this sheet to the completed KM-3 form on the return of the specified amount in the check to the client and hand it over to the accounting department; - if this is an incorrectly stamped check, then it is required to add to the specified documents an explanatory in free form from the cashier about the reasons errors; - In the "Journal of the cashier-operator", in column 15, reflect the amount paid for the goods received back, reflected in the check, and reduce the amount of revenue for the current day by the same amount, writing it down in column 10. If the buyer does not return all the goods in a check, and one or two positions, then it must be canceled completely, and an adjusted one must be issued in return.
Step 2
Return of goods after closing the shift If an error is found in the check or when the customer returns the goods after removing the Z-report, then the check itself no longer plays a role. According to Art. 5 of the Federal Law ะคะ-3200-1 dated February 07, 1992, the buyer can return the goods without presenting a receipt. In this case, the proof of the cancellation of the check will be the preparation by the buyer of a statement, where his passport data and full name will be indicated. For the amount issued from the main cash desk of the enterprise, an expense cash order is issued, where the data of the buyer is also indicated. The procedure for filling out the order (form No. KO-2) is regulated in the resolution of the State Statistics Committee No. 88 of August 18, 1998.
Step 3
Cancellation of a check when paying by bank transfer If the cashier mistakenly knocked out a check in the cash department, but had to make an operation by bank transfer, then the cancellation procedure will be as follows: - immediately knock out the correct check on the machine through the cash department; - to the act of cash return in the KM-3 form, attach an explanatory letter from the cashier and copies of the terminal slips, which will be a confirmation that more money was sent to the bank than in the Z-report; - In the "Cashier-operator's journal" reflect the actual data. To do this, subtract the data in column 15 from the number in column 11.
