According to clause 11 of the Regulation on the use of cash register machines (cash register control machines), when carrying out various monetary transactions with the population, a special control tape (called a Z-report) must be used on all machines without fail. At the same time, for each cash register, a book of a cashier-operator must be kept, previously certified by the tax authorities.
Instructions
Step 1
Please note that the book of the cashier-operator, used control tapes and other documentation confirming the conduct of monetary transactions with customers must be kept for a specified period for accounting primary documents, at least 5 years. The responsibility for ensuring the safety of these documents rests with the head of the organization.
Step 2
Assign the cashier-clerk to keep the Journal in the form of KM-4, which is approved by the Decree of the Russian Federation of 1998-25-12 as part of the Unified documents of primary accounting documentation for the accounting of certain trade operations using KKM. In accordance with this Resolution, the journal must be numbered, laced and sealed with the signatures of the following persons: tax inspector, chief accountant and director of the enterprise. The company seal must also be affixed. All entries in this journal must be entered by the cashier-operator. He should fill it out daily in chronological order with a ballpoint pen. There should be no blots in the journal, and all corrections should be agreed and then certified by the signatures of the cashier, director and chief accountant of the enterprise.
Step 3
Instruct the cashier at the end of the work shift to draw up a Cash Report (in the form of KM-6). Further, the cashier, along with this document, will be able to hand over the proceeds on the cash receipt order to the senior cashier. In this case, the delivery of funds to the bank should be reflected in the report. In turn, in small companies with one or two cash registers, the cashier must hand over the money directly to the bank's collectors.
Step 4
After specifying the meter readings and verifying the actual amount of the proceeds, it is necessary to make an entry in the journal of the cashier-operator and confirm with the signatures of the cashier, administrator and senior cashier of the organization. Attach Z-reports to the cashier's report, which are the basis for filling it out. In the reception, as well as the posting of cash receipts at the cash desk (in the completed report), the signatures of the senior cashier and the head of the company must be affixed.
