Any work at the place of the cashier begins with refueling the cash register. To do this, a tape is inserted into it, on which a special marking is applied containing the number of the apparatus and its type. Also on the tape contains the date of work, the exact time of inclusion. At the beginning, the meter reading is applied at the time the cashier intercedes. Before the first operation, all statistical data are certified by the operator or shift supervisor.
Next stage is to check the date of the CCP. Most electronic cash registers perform automatic installation and date verification. But some mechanical models require manual verification. On average, the date should not be earlier than the last Z report was made. Otherwise, it will be impossible to start the current job.
All norms and requirements for setting and controlling the time and date are contained in the Decree Russian Federation which came out in January 1992. If a time deviation of 5 minutes or more is noted on the cash register, then during a tax audit, employees are fined for not using CCP.
Opening a shift at the cash register
When a shift is opened, the cash machine is checked for operability. To do this, a test receipt is printed. If necessary, several checks can be printed, on which the zero amount appears. The main task of the zero check is to check the clarity of printing, the quality of designation of details, dates, check digits. Prior to the start of punching real numbers into the operation of the CCP, the date and time can be adjusted. Trial checks are stored until the end of the shift of the operator or the end of the department. They are attached to the report from the cash machine.
After that, the X-report is printed. It is of an intermediate nature. During its printing, the current amount is not reset. The X-report prints the current meter readings. They are divided into sections and general indicators. The main task of the first report is to reconcile the indicators in the 9th column of the Journal for the previous day with the current data. They are also recorded in the Journal of the teller for the current day in the 6th column. During the work of the teller, several X reports are taken. They are designed to control the incoming funds to the cash register. They are also printed during the delivery of part of the proceeds. The number of broken X-reports per day is not limited. It does not affect the statistics of work, but helps the cashier to track the correctness of settlement operations.
X reports vary by type. They can be removed by sections, based on the results of the shift or the final result. They control the presence of shortfalls or excess funds at the checkout. When the report is printed, the value is reconciled with the current cash in the cash drawer.
The simplest models print a check only after the cost of the goods has been broken through and the enter key is pressed. Most cash registers have a cost entry via a barcode. It is also possible to carry out intermediate operations, calculate the change from the amount received, and make discounts on special cards.
A receipt confirming the purchase is given to the buyer at the time of cash collection. Issuing a check at the time of delivery of the goods is considered incorrect. Significantly different is the operation of punching a check, when the settlement is made by a non-cash method ( bank cards, checks, coupons).
advance system
When working with entrepreneurs, an advance system is allowed. In her case, payment for goods and services is received at the checkout in advance in a partial amount. This phenomenon is called advance. The tax system insists that a check from KKM be issued for an advance. If part of the amount has been received, and the remaining value is paid upon receipt of the goods, then a separate check must be issued for this amount. Thus, the entire cost of goods and services must pass through the cash register.
Some entrepreneurs do not agree with this arrangement. They note that the sale occurs only when the goods are transferred, therefore, the advance does not go through the cash register. But in this case, the situation is challenged in court.
Power outage (light) while working at the checkout
Often there are situations when electricity is turned off in the premises. If the device does not work, then entrepreneurs or cashiers must stop work until the light is turned on. Reporting in the OKUD form No. 0700003 is not allowed, since it is not specified in the law. According to the letter dated April 19, 2005 “On the application of control cash register when making cash settlements with the population” and other legal documents, the court makes a judgment of condemnation if the check was not broken during the blackout. So there are cases when an entrepreneur was fined up to 30 thousand rubles for the absence of a check, especially if there is a cash register operating without a direct connection to the power supply.
Wrong amount shown on check
When working under load, situations arise when the wrong amount is knocked out on the check. In this case, you should re-stamp the check for the correct value. An erroneous check is stored until the end of the work in a canceled form. When the shift is closed and the daily report is submitted, they are attached and drawn up in one document. It is called the Act on the return of money to customers on unused cash receipts. The act indicates the model, type, class, number of its manufacturer, registration number of the cash desk. The Application program column contains information about the program that is used to account for goods and bookkeeping for an entrepreneur. If the program is not installed, then a dash is indicated in the column. The line cashier should contain information about the personnel number of the teller who submits reports and incorrectly punched cash receipt. The act also contains information about the check number, the amount that was entered on it. The check itself is pasted on the sheet and attached to the act.
The act itself is certified by the cashier and the entrepreneur. If the head of the enterprise is himself cash register, then he signs and approves the act on his own.
Return of goods through the checkout
Similarly, documents are drawn up in case of return of goods upon detection of defects. The law "On the Protection of Consumer Rights" of February 7, 1992 states that the buyer has the right to refuse the goods and demand a return Money for the purchased goods, in case of detection of significant shortcomings and defects in it. The return is carried out within the warranty period, which is no more than 2 years. Return of goods can be carried out without a cash receipt or other documents confirming the purchase. According to paragraph 5 of paragraph 18 of article, the store does not have the right to refuse the buyer, but may require a personal statement to be written indicating passport data and reasons for the return. In addition, the buyer will have to prove the fact of purchase in this particular department of the store.
Returns are also subject to products that did not fit the buyer for a number of reasons: style, color, size or other reasons. In this case, the buyer can issue a refund if the product has not been used, has no defects and the documents are saved for it. When contacting the store, you must provide the tags and the receipt for which the purchase was made. It also states the reason for the failure. The documents can be: a warranty card, a cash or sales receipt, a control tape, which can be requested from the entrepreneur. On average, it should be kept for five years.
When returning a purchase on the day of purchase, you can present a cash receipt. In this case, the cashier or operator who issues the return puts a signature on it. After that, a document on the return of goods is drawn up. He wears a casual uniform. After the paperwork is completed and signed by the entrepreneur or manager, the cashier can issue cash to the buyer. Next, you need to draw up an act that is responsible for the return of the amount of money to the buyer. The registration process has been described above. The act is drawn up in accordance with all the requirements corresponding to the form No. KM-3. The refund amount is written in column 15 of the teller's journal. Daily revenue is reduced by the amount of funds issued. Accordingly, if the check is brought on a day other than the return, then it does not go through the documents.
End of the working day at the cash register
At the end of the work shift, an X-report is printed. It serves for preliminary reconciliation of the state of cash registers and cash. After that, the cashier punches the Z-report. It serves to reset the daily information in the cash register. All data is transferred from random access memory cash desks in the fiscal. As a result, the daily revenue is reset to zero, the fiscal shift is closed.
The Z-report serves not only to display the current amounts that have passed through the cash register during the working day, but also to show the number of returns. It displays discounts, canceled purchases and other information. As a result, the daily receipts in the cash register must correspond to the information that is shown in the check digit of the report and the amount that was handed over to the entrepreneur. Delivery of proceeds can be made several times for work shift. The frequency of collection of money depends on the volume of purchases made. When collecting funds, a cash order is issued. It has the form No. KO-1. At the same time, the cashier keeps a receipt, which indicates how much was deposited. If the head performs the functions of a cashier, then he can do without the delivery of funds and execution of an order.
All reports that are taken from the cash register have a serial number. As Z-reports are taken, the number increases by 1. All reports, regardless of their type, are saved during the day and stored in separate documentation. They are attached to the cashier's daily report at the end of the shift.
At the end of the shift, the cashier draws up a certificate. It has the form No. KM-6 and wears a reporting form. Data for reference is taken from the final Z-report. The main task is to indicate in it the value of cash register counters, daily revenue, and returns made. The dates and number of receipt orders in the case of the work of the entrepreneur himself are not issued. If the proceeds are handed over to the bank to the collector, the fields “Sent to the Bank” and the number of the receipt are filled in.
If on point of sale several devices are working, then at the end of the working day a summary report is created. It has the form No. KM-7. It contains data received from the References-reports of all cashiers. More details about it can be found in Resolution No. 132.
After the cashier has completed the shift and removed the Z-report, he is obliged to make entries in the journal about the value of the cash counters at the beginning and end of the shift. They are noted in the 6th and 9th column. Also in column 10, he enters the indications of daily earnings. At the end, he leaves a personal signature under the data. His information is certified by the signature of the entrepreneur or chief manager.
All journal entries are made using Z-reports. If there was no revenue for the day, a zero report is taken. All fields are filled in accordingly. The first column always indicates the date when the Z-report was taken. After that, the serial number of the report is affixed. Columns 4 and 5 are intended for them. Item 11 of the journal contains information about the cash handed over to the entrepreneur or the chief manager. This column contains data on the amounts that the manager withdraws from the cash register for various reasons.
To enter information about purchases that were made by bank transfer (credit and bank cards), there are columns 12 and 13. They contain the total cost of all such purchases. Section 15 of the journal is intended for entering funds that were returned for goods or punched incorrectly.
All data entered into the journal must be certified by the signature of the cashier-operator who hands over the shift and the entrepreneur or general manager. Columns 8, 17 and 7, 16, respectively, are intended for this. If there is no separate cashier in the enterprise, the manager can only sign in columns 7 and 16.
All information that confirms the transfer and receipt of funds, this is the cashier's journal, z-reports for all working days, control tapes and other papers, are stored for the period that is set for the storage of primary documents. It is at least 5 years old. All responsibility for the storage of information lies with the entrepreneur.
In the event that the cash register is deregistered, the tax inspectorate has the right to request for verification all documents confirming the passage of funds through the cash register.
KKT - what is included in this concept today?
In accordance with Russian law:
Cash register equipment (CCE) - electronic computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through a fiscal data operator and printing fiscal documents on paper carriers in accordance with the rules established by the legislation of the Russian Federation on the use of cash register equipment.
This definition is given to us by the Federal Law No. 54-FZ "On the use of cash register equipment when making cash settlements and (or) settlements using electronic means of payment" - the main document in the country that prescribes rules for business on working with cash registers.
In simple terms, a cash register is a technical device that registers sales, sends sales data to the Russian Federal Tax Service online and prints a receipt. The law imposes a number of mandatory requirements on such a device. Compliance of the CCP model with these requirements is checked by authorized organizations and structures. After verification, the model is entered into a special register of the Federal Tax Service of Russia and begins to be mass-produced.
IMPORTANT! If you intend to buy a cash register, make sure that the model you choose is in the register of cash registers approved for use by the Federal Tax Service.
About the terms "cash desk", "KKM", "online cash desk", "cash register"
If we turn to the official documentation, then the only term that is used there is cash register equipment. Other concepts, such as online cash desk, cash register, etc., have everyday or historical meanings. It's funny that in the current version of the law 54-FZ the word cash desk never occurs. In fact, the words "cashier", "cash register" and "KKT" are synonyms.
cash register
The phrase cash register machine, or KKM, appeared in the law on cash desks, which was in effect until 2003. Therefore, since then, the abbreviation KKM has been used along with the terms cash register and cash register.
Online cash desks
The concept of an online cash register appeared after the reform in the field of application of cash registers in 2016. According to this reform, all entrepreneurs were ordered to switch to the use of cash desks of a new type. One of the main features of the new cash desks was the function of transferring checks to the Federal Tax Service of Russia via the Internet online. And so the common name of the online cash register was born. Therefore, in the broad sense of the word, online cash desks (or, as they sometimes say, online cash registers) include models of cash registers of a new post-reform model.
CRE of a new type (or online cash desks in the broad sense of the word) is usually divided into online cash desks (or online cash desks in the narrow sense of the word) and fiscal registrars. Online cash registers (in the narrow sense of the word) are cash registers that can work autonomously, without connecting to a PC or other control system, and which are equipped with devices for inputting and outputting information (keyboard, display, touch screen, etc.). Fiscal registrars cannot work independently. They must be connected to the cashier's workstation (for example, a PC) or a control server. Data (goods, nomenclature, price, quantity, etc.) will come to the fiscal registrar from the outside. The registrar will process the data, send it to the Federal Tax Service and print the receipt.
KKT is the only official term. Cash register, cash register, cash register are synonyms for cash registers. Everything modern models cash registers are often referred to as online cash desks. Online cash desks are usually divided into directly online cash desks (in the narrow sense of the word) and fiscal registrars. They differ in the way they manage and input/output information.
What you need to know the owner of a cash register under 54-FZ
54-FZ strictly regulates the procedure for the use of cash registers in Russia. Today, we can say that all entrepreneurs who accept payments for goods and services are required to use cash registers.
Cash register selection
The first step for an entrepreneur is to purchase a cash register. We recommend that you purchase cash registers at authorized service centers and from partners of cash register manufacturers. Thus, you will protect yourself from purchasing low-quality products and buy a cash register at the lowest price. Our center will help you choose a cash desk model that will best meet the conditions of your business and the price / quality ratio.
Additionally, the so-called fiscal drive is purchased - a device for protecting and storing fiscal data.
Agreement with the operator of fiscal data and setting up a connection
The next step is to conclude an agreement with OFD. OFD is the Fiscal Data Operator, a new structure provided for by Law 54-FZ and which provides for tax service services for the collection and processing of information received from online cash registers. Now more than 10 different OFD operators are registered in Russia. The choice of a specific operator is made by the owner of the CCP independently.
Then you need to install the fiscal drive in the cash register, set up the cash register and connect it to the Internet. The setup procedure depends on the specific CCP model.
registration
Next, you need to register the CCP with the Federal Tax Service. Remote registration of cash registers is available, without a trip to the tax office with a cash register. To do this, you need to acquire an electronic signature, which will be required to work in personal account on the tax website. However, you can register a cash desk in the old fashioned way, having arrived with a cash desk at the tax office. From experience, this path will take a fair amount of time.
Periodic replacement of FN
The fiscal drive in the cash register is at the same time a means of cryptographic protection of information. Therefore, restrictions are imposed on it by the FSB of Russia for the period of use (15 or 36 months - depending on the scope). After this period, it is necessary to change the fiscal accumulator and re-register the cash register.
Federal Law 54-FZ leaves no choice to the entrepreneur and requires a series of actions to install and use CCP.
- Acquisition of a cash register and a fiscal drive (FN)
- Conclusion of an agreement with OFD
- Checkout registration
- Periodic replacement of FN
Online CCP - how does it work?
Let us describe in a simplified way the scheme of operation of the CCP. The buyer makes a purchase. The cashier enters the details of the purchase at the checkout. The fiscal drive installed in the cash register encrypts the sales data and transfers them to the OFD. OFD registers the received data and returns a confirmation receipt to the cashier. After that, check registration is considered completed and the cash register prints the check.
Additionally, the CRE of a new sample and OFD provides for the possibility of sending a check to electronic form to the e-mail of the buyer or to the phone via sms-message.
The OFD provides the possibility of permanent access to the collected data by the Federal Tax Service of Russia. Also, data on all cash transactions are stored on the fiscal storage.
All checks printed on a new type of cash registers are equipped with a QR code. This QR code allows the buyer to check the validity of the check through a special service of the Federal Tax Service of Russia (that is, the buyer can make sure that the purchase was registered through the OFD operator). The press of "left" checks is the roughest infringement of the law.
Fiscal data and composition of the check
Fiscal data is information about settlements, including information about an organization or individual entrepreneur those who carry out settlements, about the cash register equipment used in the implementation of settlements, and other information generated by the cash register equipment or the operator of fiscal data. The composition of fiscal data (information that comes from the cash register to the tax office), in particular, includes:
- serial number of the check for the shift;
- correct date and time of calculation;
- name of the organization, TIN;
- sign of settlement (return, receipt, etc.);
- name of goods, works, services;
- the amount of the calculation with a separate indication of the rates and amounts of value added tax at these rates
- the address of the point of sale where the purchase was made;
- applicable system of taxation and VAT rate;
- form of payment (cash or electronic);
- registration number of cash register equipment;
- serial number of the fiscal drive model;
- fiscal sign of the document;
- and etc.
What is required from a cashier when working with cash registers?
All CCP models are equipped with detailed instruction for cashier work. You don't need any special knowledge or skills to learn how to work at the cash desk. Depending on the cash register model, you can learn how to work with a cash register in a period of several minutes to two or three hours.
It is better to entrust the maintenance of cash register equipment, including the initial configuration of the device, flashing the cash register, replacing the FN, to a specialized organization. Despite the relatively simple algorithms of these operations, they have a number of pitfalls and nuances, without knowing which, you can "screw up" a fairly expensive fiscal drive.
A cash register, according to Federal Law No. 54, must be present for every entrepreneur conducting cash transactions. Some businessmen believe that it is very difficult to use the device and it will not work to master it on their own. But this is not so - it is worth figuring it out once, and you will be able to work on almost any CCP models. We will tell you about how to use cash register : there is nothing difficult in this.
General rules
Before using the cash register, be sure to read the instructions. It contains all the keyboard shortcuts and the rules for punching checks. Remember that at the end of the day it is necessary to “zero out” the cash register, withdrawing all the cash earned during the day from it and filing the report into the cash book.
The rules for using the cash register are quite simple.
Who can work with KKT?
Only those people who have concluded an agreement on full liability with the business owner (or the entrepreneur himself) can work with the cash register. Also, they must learn how to properly operate the cash register at least at a minimum level (knock out checks, reset the machine). You can get training at the KKT maintenance center.
Note:before starting the work of the cash desk, the individual entrepreneur or the director of the store, together with the cashier, must open the drive and counter of the cash register, knock out the reporting check and check the coincidence of the amounts for the last day with the control journal of the teller.
The director's responsibilities also include:
- entering the exact readings of the device into the cash book, certifying the results with your signature;
- registration of the beginning of a new control tape (it indicates the number of the cash register, the date of the beginning of its use and the indications of the control register);
- issuance of keys from the drive and the device itself to the responsible person;
- issuance of small bills and coins to the cashier for change;
- providing employees working with the device, cash and ink ribbons.
Responsibilities of a cashier
Before starting work, the cashier must:
- check the operability and integrity of the cash register blocks;
- adjust the date and time, check if the cash register is reset;
- before starting work, you need to knock out a couple of zero checks by checking the operability of the printing mechanism;
- at the end of the working day, reset the cash register and hand over the cash to the director.
The rules for working with cash registers may differ - study the instructions
How to work with KKT
Let's see how work with a cash register: step by step. First of all, turn on the device. Some devices are turned on by a button on the rear panel, some by turning the key to the REG position. Zeros should appear on the scoreboard: this means that everything is working fine. The further algorithm of work looks like this:
- Authorization. Some cash registers start working only after the employee is authorized. To do this, you will need to enter your service number and password, or use a special card.
- The sale is carried out by entering the desired amount. Enter the correct item price using the number keys. Then click the product classification button (usually they are divided into groups, for example: clothes, shoes, food). Some cash registers can read the barcode of products, automatically knocking out the correct amount. Then click the "Payment" or "Cash" button and the purchase will be carried out.
- If you have any discounts to the full price, then they can be knocked out directly on the device. Enter its full price, then select a product category, enter the discount amount and click the “%” button (for example, 15%).
- If you need to enter several different items in one receipt, then type their price and press the category key. Repeat this process until you have entered all the products, then click "Payment".
- A zero check is knocked out simply by clicking on the "Payment" or "Cash" button.
These are the simplest rules for using a cash register. You can learn more about complex operations in the instructions for your device.
Ribbon replacement
let's consider how to insert a tape into a cash register - this has to be done quite often, so it is necessary to bring this process to automatism.
Inserting the tape is easy: practice a couple of times and learn
Cash register- an electronic device equipped with a device for printing a cash receipt. This device has a screen, a keyboard and a printer that prints on a special paper tape.
Cash register used to pay for goods sold and services rendered. The most main part device - fiscal memory, the data from which cannot be changed. V fiscal memory collects data on transactions made at this point of sale and subject to taxation.
In the Russian Federation, the rules for the use of cash registers are determined by the law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards."
"Article 1. Basic concepts used in this Federal Law For the purposes of this federal law the following basic concepts are used: cash registers used in cash settlements and (or) settlements using payment cards (hereinafter referred to as cash registers), - cash registers equipped with fiscal memory, electronic computers, in including personal, software and hardware complexes. The main task of the cash register is to record on paper (cash receipt) a sale and purchase transaction. Depending on the complexity of the device, there are cash registers and fiscal registrars. KKM is an autonomous device on which the operator (salesperson-cashier) collects the purchase amount and “breaks through” (prints) a receipt. FR is a device controlled by a computer that is part of the automated place of the seller-cashier.
History of cash registersKKM classificationCurrently, there is a KKM classifier for areas of application and design. By application
By design
Laws on the use of cash registersCash registers (KKT, KKM) belong to the category of electronic computers. Cash register according to par. 1 section I. " General provisions» « model rules operation of cash registers in the implementation of cash settlements with the population "is a" counting-summing, computing and check-printing device. In accordance with GOST 15971–90 “Information processing systems. Terms and definitions”: Tab. 1 p. 7. “A computer is a set technical means, creating the possibility of processing information and obtaining the result in the required form. Since KKM serves to process information (performs computational functions) and obtain the result in the required form (registers on paper tape), it is a computer. In accordance with GOST 15971–90 “Information processing systems. Terms and definitions”: Tab.1 p.8. "Electronic Calculating machine is a computer, the main functional devices of which are made on electronic components. The CCM includes electronic components - processor, data memory, program memory, power supply, and so on. Since all the main functions of the cash register are carried out at the expense of the specified electronic components included in its composition, KKM is an electronic computer, and therefore falls under Articles 272, 273, 274 of the Criminal Code of the Russian Federation. Laws on the application of KKM
Registration of KKM in the Inspectorate of the Federal Tax Service (IFTS)
Any KKM, prior to use at points of sale, must be registered with the tax office (IFTS) at the place of registration of the organization. Registration is carried out by operational control departments of the respective territorial branches of the Federal Tax Service. On the appointed day, you need to come to the inspector of the tax service, along with a representative of the TsTO and a cash register. For registration of KKM you will need to prepare the following documents: |
Consider the new explanations of the Federal Tax Service on the use of cash registers. We will determine which norms are relevant and what information they contain.
There are some features that are important to consider when using cash registers.
Definitions
Cash registers (KKM) are used when registering the purchase of goods and printing cash receipts.
KKM is a tool for government agencies to control the circulation of cash, so that the company's revenue is fully and timely credited.
Owners use this technique to make keeping records of the goods more simplified, as well as controlling sellers. Modern devices consist of:
- display;
- keyboards;
- a printing device with which you can print a check on special paper tapes.
Cash registers are used when making payments for goods sold and the services provided. The task of KKM is to fix the transaction on paper.
There are such cash registers:
Cash registers are classified into:
| Autonomous | Which have an expanded arsenal of functionality in case of connecting an I / O device, which is controlled by the device according to the hosted program. This includes a portable type of KKM, which can work without a permanent power supply. |
| Passive | Represented by machines that function in computer-cash systems, but cannot control the operation of such systems. This type of apparatus can be used as stand-alone |
| Active | Such machines can function in computer-cash systems, and at the same time control them. This includes a POS terminal. It has a fiscal type of memory, works like a PC when inputting and outputting, storing and processing data. An active system machine can be used as a passive or standalone |
| Fiscal registrars | They can work as part of computer-cash systems, having received information through communication channels |
| NIM | It is not characterized by the presence of fiscal memory and ECLZ. They may be autonomous. They do not need to be registered with the tax authority. Use when |
| ASPD | Operates exclusively as part of computer cash systems |
Functions performed
We list the main functions:
- Provides printing of checks and control tapes.
- Ensuring the printing of times and dates, cliches.
- Revenue accounting is carried out by cashier, section, amounts and quantity, cash and non-cash payments. Reflects discounts and goods that are sold for a bank check.
- Accounting for the return of goods is carried out.
- There are functionality of calculators.
- Connection to ESM and electronic scales, printer, scanner is carried out.
- It is possible to read barcodes from labels.
- Accumulates in the control memory information about the total amounts. It remains possible to access these tax inspectors.
Current regulatory framework
When using KKM, they are based on the following regulatory documents of the Russian Federation:
Features of work on KKM
Let's determine what points you should pay attention to when organizing work on KKM.
Operating rules
Those employees who have studied the rules for the use of such equipment can work on KKM. A material liability contract must be drawn up with such persons.
The cashier must familiarize himself with the device of cash registers and the procedure for its use. On KKM it is necessary to have passports of the regulated sample. It will contain data on the commissioning of the machine, on repairs.
On the sides of the device must be marked:
- with the trademark of the manufacturer;
- with the name of the device;
- With symbol apparatus;
- with serial number;
- data on power consumption, supply voltage;
- the year the machine was manufactured;
- with the state mark of certification.
Serial numbers on marking plates reflect in all documentation. If KKM is transferred to workshops for repair, it is worth compiling where the readings of the money meter are reflected before and after repair.
Before starting work on a cash machine, cashiers-operators receive cash registers by signing. A floppy disk is issued, the key to cash drawer, small change and banknotes to make settlements with buyers.
Necessarily:
- It is checked whether there is a check and control tape.
- The casing of the device is wiped.
- The machine is connected to the mains.
Any maintenance work is carried out exclusively by specialized companies. Mechanics who perform repair work must obtain a certificate that allows them to carry out this type of activity.
Cashier instructions
Current documents:
- etc.
A cashier can be a person who is at least 18 years old and has a vocational education or has undergone special training in approved programs.
You can not work as a cashier to a person that:
- was previously held criminally liable for an intentional crime, and if such a conviction was not withdrawn or extinguished;
- has a chronic or mental illness;
- is a public order offender;
- abuses alcohol or uses drugs.
Appoints a cashier to the management of the company in accordance with the requirements labor law. Such a person is subordinate to the head trading floors or director.
If the company employs a few employees and there is no cashier, his obligations can be performed by the chief accountant or other specialist on the basis of the order of the management.
The operating mode of cashiers is established according to the labor schedule, which is valid at the company. If the cashier is temporarily absent, his obligations can be fulfilled by the person appointed.
To ensure the protection of the cashier from criminal encroachment in the workplace, an alarm button is installed.
The main requirements for cashiers - he must study:
- operating rules;
- form of cash documentation;
- rules in accordance with which funds are accepted and issued;
- nuances of the organization of the labor process;
- features of determining the solvency of banknotes and coins of the Central Bank;
- features of the use of a computing device;
- instructions for using cash registers;
- labor laws;
- internal labor regulations;
- basics of labor protection, sanitary norms.
To get the job done, you must:
- patience, attentiveness, courtesy when working with clients;
- maintaining a friendly atmosphere, setting a personal example for the buyer regarding behavior;
- ensuring cleanliness and order at the place of work;
- stay at work in business clothes, neatness;
- execution of instructions of the head of trading floors and the director;
- making entries in cash records with the preservation of chronology (a ballpoint pen is used, not pencils) and without corrections;
- error correction;
- a message to the management of the company about the remark of the service engineer of the central heating service, which serves the cash machine;
- transfer of all instructions that were issued by the service engineers of the central heating service;
- compliance with the labor schedule that was approved by the company;
- compliance with the instructions for labor protection.
The responsibility of the cashier occurs in case of violations in accordance with Art. 14.5 of the Code of Administrative Offenses. Responsibility can be material, administrative, disciplinary.
Consider the obligations of the cashier when working on the machine during the shift:
- He must provide care at the KKM.
- Carries out operations for entering amounts in accordance with the operation manual.
- Provides non-stop work and does not leave the workplace unless the manager agrees to do so.
- Takes steps to avoid queues.
- Prevents and eliminates conflict situations.
- Monitors the safety of cash amounts that are in the cash register, KKM.
- Ensures that the filling and means for visual control were safe.
- Tracks the depreciation period of the used device.
- Keeps track of when the E.C.L.Z block expires.
Cashiers have the right to:
- Use a stamp and imprint "Redeemed", "Paid", "Control", etc.
- Get a printout of the X-reporting of cash registers.
- Do not let a CTO engineer, a representative of the Federal Tax Service, who does not present a certificate of a regulated type, enter the car.
- Be at cash registers.
- Propose measures to improve the work, if they relate to his duties.
If a malfunction or blocking of cash registers occurs, the cashier:
- turns off KKM;
- notifies management of the incident;
- determines the nature of the malfunction and makes attempts to eliminate it;
- checks check prints if the data is not clearly reflected;
- breaks the seal if it is not possible to continue working due to malfunctions.
There are several restrictions:
- it is impossible not to issue checks to customers;
- outsiders should not be allowed into the cash register;
- circulation of banknotes is prohibited;
- it is impossible to work without check tapes;
- work on KKM if the seal or means of visual control is damaged;
- let an unauthorized person into the cash room, etc.
More details can be found in the instructions themselves, of which there are plenty of samples on the Internet.
Setting the seal brand
The rules in accordance with which seal stamps are ordered and received, as well as installed, are prescribed in Decree No. 470,.
The stamp-seal of a cash register is a protected printing product, with the help of which it is possible to identify the facts of opening or removing the casings of the machine.
Seal stamps are used to prevent violation of the terms of use of cash registers, software products, as a result of which the information that accumulates in the fiscal memory of cash registers is distorted or destroyed.
The seal is represented by 3 parts, each of which is pasted into the registration coupons, onto the cash register and into the KKM passport. The seal stamp contains region codes, account numbers and the date it was made.
On the first part of the stamp-seal, it is obligatory to apply a barcode, an account number and a code of the territorial district. The second part is represented by 4 elements that should be set:
All elements have a field where the signature of the specialist of the service company is applied and the date when the stamp-seal was installed. The appropriate KKM font must also be used.
The third part of the RTsUR seal stamp contains a barcode with control credentials, as well as with alphanumeric information.
It is obligatory to reflect the application number, seal brand, date of manufacture, name of the organization that services the machine. The rules for installing a stamp-seal are as follows.
The company that serves KKM will install a seal when:
- the model is put into operation;
- when the model is re-registered in the tax authority;
- when the next maintenance of the device model is carried out;
- when it is checked whether the model is working, for example, whether there is an error in determining available cash desks;
- after the repair of the machine;
- after replacement of fiscal memory drives.
The installation site and the number of elements of the second parts of the KKM seals must meet the requirements of the manual for the use of devices of this model.
When maintenance of cash registers is carried out, its serviceability is checked, when it is repaired or fiscal memory drives are changed, the elements of the 2nd part of the seal mark are removed by a service company specialist.
After the procedure, he puts new elements. An entry is made in the passport and registration card about the reasons for which the stamp-seal was replaced.
If the model of the cash register is already in use and does not have a KKM passport, an entry will be made in the Call Log of the CTO specialist and registration of work performed (). The 3rd part of the stamp-seal is also pasted here.
If element 2 of the stamp-seal part is damaged, users are obliged to stop using the CCP and notify the representative of the service organization about this. The specialist will check the model and install the seal again.
When the contract with the TsTO is terminated, the specialist will remove all components of the 2nd part of the brand-seal from the equipment. Further, the tax authority is informed that it carried out the registration of this model.
Issuance of a check
When carrying out all operations for the sale of goods, a cash receipt must be issued. Such a document will confirm that the activity is carried out openly.
On its base will be checked cash discipline entrepreneur, the fiscal norms are observed, which are established by legislative provisions. If the check is not broken, the businessman will be fined.
Checks issued by KKM are fiscal documents that are printed on special tapes. They reflect:
- company name;
- KKM numbers;
- serial number;
- the date the purchase was made;
- prices;
- type of fiscal regime.
A prerequisite is the readability of the check. Additional information may be applied to it (usually at the top). It can be a greeting, gratitude, news, promotions, etc.
The main body of the check contains the type:
- sale;
- return;
- reversal.
Checks parameters are configured for each device. If the reflection of the details is fuzzy or they have changed, the operation of the cash register is suspended until correct operation is established.
Check machines should be used by all entrepreneurs. Checking whether fiscal documents are issued is represented by several types:
If the check is not correctly executed, the penalty is set in accordance with.
Liability also applies if:
- cash registers are not used;
- KKM is used, which was not registered with the tax service;
- faulty equipment is used, etc.
Nuances in trading
It is necessary to rely on the provisions and other regulations.
Any cash settlements with citizens during trading operation are carried out using KKM, as described in.
Many companies prefer to use strict reporting forms by registering them with the tax authority. It is worth pointing out that if the contracts do not indicate that the buyers are entrepreneurs, it is necessary to use CCP.
The use of KKM will not indicate that the organization is engaged in retail, since the criteria for classifying trade as wholesale or retail does not include the presence or absence of cash registers.
If carried out wholesale trade without using cash registers, then you need to write out. KKM checks as a replacement for invoices will not work.
Which block controls the algorithms of the machine?
Any type of cash registers is characterized by the presence of approximately the same functions, which will determine general principles her devices.
Functional nodes of KKM:
| Keyboard block | Required when entering an operation for programming and managing the operation of a cash register. On the keyboard field there are keys of a digital, sectional, functional plan:
|
| Display block | Needed to show the input information, as well as visual control of the result of the calculation, to reflect the operating mode of the cash register |
| Print block | Needed when printing cash documents - receipts, control tapes, reporting with cancellations and without cancellations |
| Blocks of automatic memory | Serve for recording, processing, storing and issuing the entered information. KKM memory consists of such nodes - RAM, FFP, RPZU |
The user is obliged to know such rules for organizing work on cash registers.It is also mandatory to comply with all government regulations.
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