Most organizations and individual entrepreneurs who carry out trade operations and receive cash from customers, ultimately face the need to use cash register equipment (CCP).
Scope of CCP
The procedure for using cash registers is regulated by Federal Law No. 54-FZ dated April 25, 2003. In accordance with the law, some firms and individual entrepreneurs can work without the use of CCP. For example, if an entrepreneur is a payer of UTII or works on the basis of a patent, then the cash register is not used, in which case a strict reporting form may be issued instead of a cash register receipt.
Article 2 of Federal Law No. 54-FZ also provides a list of activities in which the cash register may not be used. In all other cases, a cash register is required to register a trade.
The procedure for registration and use of CCP
After purchasing a cash register, it should be registered with the tax office, after which it is assigned a fiscal number and a CCP registration card is issued.
Before starting work, you need to break through the X-report and the zero check. After that, you can start working with the cash register.
The cashier-operator works with the cash register equipment. At the end of the day, he hands over the proceeds to the senior cashier. An accountant can also take over the functions of a cashier. It is imperative to conclude a liability agreement with a cashier.
At the end of the working day, you need to draw up cash documents.
First of all, a Z-report is taken. It is a check, which reflects the readings at the beginning and end of the working day. The difference between these values is the daily revenue.
Based on the Z-report, the cashier fills out the cashier-operator's journal and a certificate-report according to the form No. KM-6. After that, the senior cashier draws up a receipt order.
The amount of cash on hand may not coincide with the value of the daily proceeds. This situation arises if the cashier incorrectly punched the check or if a refund was made to the buyer during the day. In these cases, an act is drawn up in the form No. KM-3, and the amount indicated in this act is reflected in the journal of the cashier-operator.
The amount of cash on hand may not coincide with the daily earnings if part of the payment was made using a plastic card. In this case, the amount that is actually at the cash desk is reflected in the credit slip. And the amount of proceeds that was transferred by bank transfer is reflected in the journal of the cashier-operator.
If a point of sale works around the clock, then the final receipt can be punched when the shift changes. You can do this at a certain time, but at least once a day.
