Principles of working with online cash register: step by step instructions. How does a cash register work? Types of cash registers

The cashier is the main end user of the online cash register. How does he implement the use of the innovative device in practice? How can a seller work with an online cash register under various force majeure circumstances? Let's figure it out.

Preparation for work

Before using the online cash register, the cashier needs to carry out a number of preparatory procedures. Namely:

1. Read the instructions for working with an online cashier for a cashier and additional devices that are connected to it - an acquiring terminal, a barcode scanner, scales.

Video - instructions for working with the Mercury 185F cash register:

1. To study the cash register software with which the cash register will be used. Find out how this software is used, in particular:

• for fiscalization of receipt and issuance of funds, adjustment of checks;
• to generate various reports on fiscal operations;
• to set up discounts and implement other measures to stimulate sales.

1. Familiarize yourself with the rules for using cash registers (or using alternative fiscal mechanisms) in difficult situations. For example:

• when there is a power outage, the Internet;
• in case of software failures in the online checkout;
• in case of force majeure situations of a natural and man-made nature;
• in case of failures in the equipment connected to the cash register (for example, if payment by card fails).

Video - instructions on how to work with CCP Smart Terminal Evotor 7.2:

The task of the employer is to develop such rules, instructions and recommendations in advance. They may contain other instructions related to the operation of the CCP. For example:

• about preventive inspection of online cash desks before work (and about responding to identified malfunctions);
• on the procedure for receiving and handing over change money;
• on the procedure for obtaining the materials necessary to ensure the operation of cash desks (first of all, this is a check tape);
• on the organization of access to the online cash desk by certain persons;
• on the procedure for fiscalization of transactions at the beginning and at the end of the working day.

Video - instructions for working with the Orion 100F cash register:

Having prepared to use the online cash register, the store employee starts his work shift. Consider what actions he will have to perform already in the course of interaction with visitors.

How to work with a cash register: step by step

Arriving at work, performing the necessary actions according to the instructions and turning on the cash register, the store employee must, first of all, generate a cash register report on the start of the shift. This is a special fiscal document: it, like cash receipts, must be sent electronically to the Federal Tax Service (via OFD) in automatic mode.

Video - learning to work with an online cash register (basic operations):

When a customer enters the store, names the desired product (or collects the purchase himself with a basket, and then goes to the checkout), the store employee needs (using the available cash register software - on the cash register itself or on the computer to which it is connected):

1. Generate a preliminary check, name the amount to be paid.

1. Accept funds from the buyer (or activate the acquiring terminal for making card payments), pay him by issuing change (make sure that the card has been paid).

1. Break the check - fiscalize the operation. Wait until the check is printed and give it to the buyer.

Video - how to use the Mercury 130-F cash register:

It is very important during fiscalization to correctly set the following key details of the check:

1. « Sign of settlement».

It can be presented in 4 versions:

• "arrival" (purchase made);
• "return of arrival" (the goods are returned - for example, due to the fact that they are of inadequate quality);
• “expenditure” (goods were received from the buyer on a paid basis - for example, vegetables were purchased from a farmer);
• “return of expense” (vegetables returned back for some reason).

1. « Sign of the settlement method».

It can be presented in the following options:

• in the form of the PREPAYMENT code 100% (or 1) - if a full advance payment for a certain product has been received;
• in the form of the PREPAID code (or 2) - if a partial advance payment for a certain product has been received;
• in the form of the ADVANCE code (or 3) - if the amount was received as an advance payment for an unspecified product (in a special case - a gift card was purchased);
• in the form of a FULL SETTLEMENT code (or 4) - with the usual acceptance of payment for the goods (with its immediate issuance);
• in the form of code PARTIAL SETTLEMENT AND CREDIT (or 5) - in case of partial payment for the goods with immediate issue (provided that a credit is issued for the remaining cost of the goods);
• in the form of the code TRANSFER ON CREDIT (or 7) - upon immediate issuance of goods that are fully sold on credit;
• in the form of the code PAYMENT OF THE CREDIT (or 9) - upon receipt from the buyer, who previously received the goods on credit, funds to pay for this loan.

Note that these codes are set for paper cash receipts. Others are defined by electronic ones - but the seller, as a rule, does not need to think about it, since these codes are set by specialists when setting up an online cash register. But the seller must, using the cash register software, correctly apply those codes that are defined for checks.

If the buyer, prior to the moment of payment, provided the seller with his contact details in order to receive an electronic check, then the seller must send him the corresponding check by entering the necessary data into the cash register software through user interfaces.

Contacts (E-mail or mobile phone number) can be transmitted by the client either verbally or using a QR code generated by a mobile application from the Federal Tax Service - this is faster (if the seller has the technical ability to read this code from the screen of the buyer's mobile gadget).

At the end of the work shift (it must be closed no later than 24 hours after opening, it can be closed and immediately opened - if the store is round-the-clock), a report on the completion of the shift must be generated at the online checkout. Like the report on the beginning of the shift, this is a special fiscal document that is registered in the fiscal drive and transmitted to the OFD in electronic form.

Video - how to work with the Evotor 7.3 cash register (step by step):

Separate nuances are characterized by the use of correction checks - which can be formed at the online checkout quite regularly. Let's study them.

How to apply correction checks

The purpose of the correction check is to postpone the fiscalization of amounts received from individuals as payment for goods. That is - committed somewhat later than the immediate moment of settlement. This may be due to the fact that:

• the cashier, completing the shift, found unbroken amounts in the cash desk (or, conversely, a shortage);
• at the time of settlement with the buyer, the cash desk could not be used for some reason (for example, if the electricity was cut off).

The main differences between a correction receipt and a regular cash receipt are that:

• it does not indicate the list of goods released (as a rule, it is simply impossible to establish it reliably);
• it is possible to indicate only two possible values ​​in the attribute “calculation attribute” - “income” (when excess cash is fiscalized) or “expenditure” (when shortage is fiscalized).

Video - types of returns and correction of income / expense:

A correction check should not be confused with a check used to correct fiscal entries already made (such a check is often referred to as a corrective check). A check used to correct fiscal data is generated if the cashier, when generating a preliminary check, forgot to include some goods in it (or, conversely, included unnecessary ones), and then fiscalized the operation by accepting payment from the buyer in a larger or smaller amount compared to the actual value of the goods.

Having found such an error, the cashier must:

• generate a check, indicating in it the attribute "return of receipts" and the amount previously reflected in the wrong check (that is, in fact, canceling the wrong check);
• generate a check with the requisite "incoming" and the correct amount.

Depending on in whose favor the mistake was made, the store returns the excess withheld funds to the buyer or, conversely, the buyer pays the difference.

Video - how to make a refund at the online checkout at the CCP "Mercury", "ATOL" and "SHTRIKH-M":

Note that there is a slightly simpler way to correct the calculations: if it turned out that the amount was fiscalized more than required (as an option - if the check includes an extra product), then it is enough to generate only a “return receipt” check for the excess amount (and issue it to the buyer this amount).

It is clear that in order to perform these operations, in which an adjustment check is applied, the buyer must be present in the store. Therefore, the cashier in the above situations needs to have time to attract the attention of the buyer before he left, or wait for the next visit (or contact him in one way or another and ask him to come to the store).

Apart from the actions performed directly with the online cash register, the cashier, due to official duties, may need to work with a number of documents that are used to support fiscal operations. Let's get acquainted with them in more detail.

The nuances of document flow in fiscal operations

The main documents that the cashier maintains include:

1. Cash book.

It is used to document all operations related to the receipt or issuance of funds in the enterprise. This includes, in particular:

• acceptance of funds from buyers (and issuance - upon return of goods);
• issuance of travel allowances to employees, acceptance of funds not disbursed during the business trip;
• settlements with counterparties in cash.

The cashier himself is responsible, as a rule, only for the first type of operations. But within the limits of his competence, he needs to keep the Cash Book.

1. Settlement and cash orders (RKO), cash receipt orders (PKO).

On the basis of RKO and PKO, entries are made in the Cash Book. Actually, all these documents should be considered in the same context - but each of them has a specific filling.

Note that if the cashier's employer is an individual entrepreneur (or if the individual entrepreneur himself accepts payment from buyers), then it is not necessary to keep the Cash Book, RKO and PKO. However, individual entrepreneurs need to maintain another document - the Book of Accounting for Income and Expenses.

The main source of data for filling out cash registers, cash registers and the Book of Income and Expenses of IP is a report on the end of the shift, which is generated at the online checkout (like a regular check, it is printed on a receipt printer). Thus, the report is used as the primary accounting document.

At the same time, there is a rule according to which a separate PQS must be drawn up for each group of fiscal transactions united by a certain requisite “calculation attribute” or “calculation method attribute”. That is, one order is drawn up for advance payments, and another order for those made as part of the usual payment for goods with its immediate release.

We also note that if the goods are returned by the buyer, then there is no need to issue cash settlement. Instead, you should draw up a cash receipt order for the amount reduced by the value of the value of the returned goods. As an option - a zero order (if necessary, supplemented by an accounting statement with explanations about its preparation).

Let us now consider another nuance of the cashier's work - responding to difficult situations that may arise when working with cash registers.

How to work as a cashier with an online cash register in difficult situations

It can be about situations such as:

1. power outage.

If the cash register operates without a battery (and there is no possibility to use an uninterruptible power supply), then it obviously cannot be used in order to fiscalize the amounts received from customers. Trade in this case will have to be suspended - since the acceptance of funds from buyers without subsequent fiscalization of the amount accepted is an administrative violation and leads to large fines.

However, if there is reliable evidence that the electricity was turned off for a long time, and buyers really need goods from the store (for example, if these are essential foodstuffs), then in extreme cases you can try to take their vacation without breaking checks - with the issuance of documents to buyers, replacing checks (for example, these can be sales checks or forms of strict accountability). But then you need to:

• break through the proceeds with the help of correction checks familiar to us;
• notify the Federal Tax Service of the forced non-use of online cash desks due to a long power outage (with a certificate or other document from Energosbyt stating that there was a power failure).

However, this method of “legalizing” sales with the online checkout disabled only reduces (albeit significantly) the likelihood of a fine, but does not reduce it to zero. It all depends on the position of a particular tax office. It is possible that the store owner will have to prove his case through the courts.

1. Internet shutdown.

This is the smallest issue. An online cash register can fully function without a permanent connection to the Internet. The main thing is to ensure the transfer of fiscal data to the OFD at least once every 30 days. But if this is not done, then the fiscal accumulator will be blocked in case of delay in fulfilling this obligation. Therefore, if there are failures in the Internet, it will not be superfluous for the cashier to inform the management or employees responsible for the network.

1. Cash equipment failure(for example, it has a software failure, it is damaged, something was spilled on it, etc.).

A cash register that refuses to work obviously cannot be used. Its non-use, although forced, constitutes the same administrative violation as the non-use of a cash register during a power outage. Therefore, in general, there is only one recommendation - to stop trading.

But there are also non-standard situations. For example, a massive technical failure in the operation of a CCP of a certain manufacturer, as happened on December 17, 2017. Here, however, sellers have a way to respond to the situation at the lowest cost - similar, in fact, to the one discussed above in the outage scenario. You can continue trading without breaking checks (optionally with the issuance of BSO or sales receipts to buyers in order to confirm the purchase), and then:

• fiscalize accepted amounts using correction checks;
• if there was a massive technical failure in the operation of a cash register equipment of a certain manufacturer, request from such a manufacturer of cash register equipment the documentation confirming the occurrence of a mass failure in the cash register equipment (and certifying the fact that the store is not at fault);
• send to the Federal Tax Service all available information on the situation that has arisen.

Video - a report on a massive technical failure in the operation of online cash registers on December 17, 2017:

But this method is applicable if the cash register refused to work for reasons that do not directly depend on the trading enterprise. If the CCP is out of order due to the fact that something was spilled or dropped on it, the scheme we have considered will most likely not work.

A special case is the failure of the cash register during force majeure.

1. Force Majeure.

Here, scenarios are possible with a power outage, and with a breakdown of cash equipment, and, it is possible, with a long-term shutdown of the Internet - due to the destructive impact of natural or man-made factors. The cash desk can be washed away by a rain wave, some heavy object can fall on it with a strong gust of wind.

In this case, according to the law, trading should be stopped, but no one in their right mind will think about it. The store must be ready to immediately supply those in need with essential goods - with or without receipts. And the Federal Tax Service, most likely, will not even try to request any explanations from the economic entity regarding the non-use of online cash desks.

If you do not know how it is performed, it will help to understand the algorithm of this procedure.

What innovations were used in terms of calculating, processing and paying UTII.

Video - how to use the online cash register EKR 2102K-F:

Employees who:

– have mastered the rules of CCP operation to the extent of the technical minimum (for example, they have been trained at the central heating station);
– studied the standard operating rules for CCP.

At the same time, it is necessary to conclude an agreement on full liability with such employees.

Before starting work with CCP, the director of the organization (his deputy, duty administrator, individual entrepreneur) must:

- open the lock of the drive and KKT counters and, together with the cashier, take readings (get a reporting sheet) of sectional and control counters, compare them with the readings recorded in the cashier-operator log in form No. KM-4 for the previous day;
- make sure that the readings match and enter them in the book for the current day at the beginning of work, certify with your signatures;
- draw the beginning of the control tape. To do this, you need to indicate on it the type and serial number of the CCP, the date and time of the start of work, the readings of sectional and control counters (registers). These data are certified by signatures, after which the lock of the money counters is closed;
- give the cashier the keys to the cash register, cash register drive and cash drawer;
- provide the cashier with change bills and coins in the amount necessary for settlement with customers;
- issue to the cashier accessories for the operation and maintenance of cash registers (for example, receipt tapes of appropriate sizes, ink ribbon);
– instruct the cashier on measures to prevent counterfeiting of checks (encryption of checks, a certain color of the check tape used, the maximum amount of the check, etc.).

The cashier, before starting work with the cash register, is obliged to:

– check the serviceability of the blocking devices, refill the check and control tape, set the dater to the current date, set the numerator to zeros;
- turn on the CCP in the power grid, check its operation by knocking out two or three zero checks. These checks at the end of the day must be attached to the cash report;
- wipe the casing with a dry cloth and install a sign with your name on the side of the buyer (client);
- place the inventory necessary for work (microcalculator).

When paying for the purchase, the cashier-operator is obliged to determine the total amount of the purchase. This can be done according to the indications of the CCP indicator or using counting devices (for example, a calculator). Further, this amount must be called to the buyer (customer) and specify the method of payment.

If the buyer (customer) pays in cash, then the cashier must receive money from the buyer (customer), clearly state their amount and put these funds separately in front of the buyer (customer).

In the event that the buyer (customer) provided a bank card for payment, the cashier-operator or the buyer (customer) himself must insert the card into a special slot of the cash machine (system cash terminal connected to the bank). When entering a bank card into the car, the buyer (customer) must enter a personal code (PIN code) known only to him. Through the communication channel, the account number of the credit card holder is reported, his solvency is confirmed, and a command is given to debit the specified amount (the cost of the purchase or service) from the account. After that, the cashier-operator must print a cash receipt and return the card to the buyer at the same time as the cash receipt.

In the process of work, the cashier is prohibited from:

- work without a control tape or glue it in places of breakage;
- allow unauthorized persons to access the cash register (with the exception of the director (his deputy, accountant, administrator on duty) of the organization (individual entrepreneur), as well as a technical specialist or controlling person to check the cash desk - only with the permission of these persons);
– leave the cash desk without notifying the administration about it, without turning off the cash register, without locking the cash desk and cash register with a key. If it is necessary to leave the cash booth, all keys (from the booth, cash drawer and cash drawer) must be with the cashier;
- independently make changes to the program of work of the cash terminal;
- to have personal and non-recorded cash funds in the cash register (with the exception of cash funds that were issued before the start of the working day).

At the end of the working day (shift), a representative of the administration (individual entrepreneur) in the presence of a cashier must:

- take readings of sectional and control meters (registers) and get a printout or remove from the CCP the control tape used during the day (Z-report);
- sign the end of the control tape (printout), indicating on it the type and number of the cash register, the readings of sectional and control counters (registers), daily earnings, date and time of completion of work;
- compare the actual amount of cash receipts and the readings received and establish the reasons for the discrepancy. In particular, draw up a return act in the form No. KM-3 for unused and erroneously punched checks.

The cashier needs:

- prepare cash receipts and other payment documents;
- draw up a cash report in the form No. KM-6;
- hand over the proceeds along with the cash report (form No. KM-6) to the senior (chief) cashier (or directly to the bank collector - if the organization (individual entrepreneur) has only one or two cash desks);
- fill out the journal of the cashier-operator (form No. KM-4). Having completed the execution of cash documents, the cashier:
- to carry out overhaul maintenance of the machine and prepare it for the next day, in accordance with the requirements of the operating manual for this type of cash registers;
- close the cash register with a cover, having previously disconnected from the mains;
- hand over the keys to the cash machine, cash booth to the representative of the administration (director, manager, duty administrator or senior (chief) cashier) for storage against receipt.

If you decide to open your own business, then you cannot do without a cash register. In trade, a cash register is considered an essential item, because an established cash accounting system is impossible today without this device. This article will tell you in detail how to use the cash register.

What criteria to choose a cash register

To answer this question, it is important to consider certain factors:

• The scale of your business.
• The nature of the company itself.
• The pace and dynamics of development.
• Planned turnover (here, the sale of services may also be implied).
• The intensity of the cash flow.
• Preferences in the functionality of cash equipment.
• The price range of this device.

Now you need to figure out how to use the cash register.

Using a cash register

After purchase, cash equipment must undergo mandatory sealing at the Central Technical Service and registration with the tax service. After that, the legal use of cash registers is possible.

So, we will tell you how to use the cash register. The instruction looks like this:

1. Starting the working day, you need to connect the cash register to the network.
2. Check the date and, if necessary, correct it.
3. The current date must be greater than the previous Z-report. This is necessary to activate the current mode.
4. Remove X-report. For different models of cash registers, the key combinations when removing reports may differ, but in any case, the manufacturer must indicate how to use the cash register in the instructions.
5. After that, zeros will appear on the screen of the device, and here the main work of the cashier begins: the amounts are entered, the total is summed up and checks are printed.
6. During the shift change, a reconciliation of the amount accumulated in the cash register registrar with cash at the cash desk is carried out (an X-report is taken).
7. At the end of the shift, you also need to make an X-report, reconcile the amount with cash at the cash desk and make a final Z-report. In this case, the information is copied to the fiscal memory and the daily revenue counter is reset to zero.

Additional functions of the cash register

We have covered the main points of how to use it, now let's move on to additional functions.

Today, in every store you can pay with a plastic card. Here you need the option of cashless payment or a separate section on the cash register (this depends on the model of the equipment itself). To do this, read the instructions or consult with another employee.

You also need to find out in advance how discounts pass on a particular cash register (this can be just a reduction in the amount or a specially built-in function).

To cancel an erroneously performed operation or to issue a refund, there is a special button on the cash register. But here the important point is that in different organizations the approach to such issues is carried out in different ways.

We must not forget about the check tape in cash registers, because it tends to end at the most inopportune moment. Therefore, when colored stripes appear on a receipt, it is urgent to replace the receipt paper with a new roll:

1. To do this, remove the plastic cover that covers the tape.
2. Remove the old roll from the rod and put a new one on it.
3. Now you need to slip the end of the paper tape under the shaft and press the appropriate button on the cash register.
4. Next, close the lid and tear off a clean check.

The receipt tape must be updated in time so that it does not end on the control receipt, otherwise the cash register may fail.

So, we looked at how to use the cash register correctly. At the same time, you need to work carefully and concentratedly, since they are the first ones that are checked. Failure to do so may result in penalties.

The most common cash registers

The simplest and most common cash register is the commercial equipment of the brand "Mercury". It appeared on the market in the 90s of the last century and since then has tightly occupied its niche. Over the years, many models of this brand have come out.

How to use the cash register "Mercury"

It has already been mentioned above that these devices are quite easy to use. Their main work is described in four acts:

1. Turn on the machine and check the correct date and time.
2. Setting the cash mode (press the "IT" button three times).
3. Punching a check (purchase amount, pressing the "PI" and "Total" buttons, respectively).
4. Removing a shift report (press the "RE" button twice and the "IT" button twice).

Other functions are described in detail in the manufacturer's manual for each specific model.

Cash equipment for a pharmacy

When answering the question about what cash registers pharmacies use, one must imagine the equipment of a completely new named health care institution or its re-equipment. In principle, any cash register is suitable for a pharmacy, but the installed modern computer equipment looks much more convenient and aesthetically pleasing.

This will increase its competitiveness and attract additional customers. Such equipment is, of course, not cheap, but it pays off quickly enough, especially since for a start you can get by with simpler and cheaper options. When installing such equipment, one should not forget about the reader for plastic cards, because this type of calculation has already firmly entered our lives today.

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 of the Russian Federation, which was issued 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 operations for punching a check, when the calculation 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 use of cash registers in the implementation of cash settlements with the population” and other legal documents, the court makes a judgment 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 cashier line should contain information about the personnel number of the teller who submits reports and incorrectly punched a cashier's check. 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 himself is at the 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 Protection of Consumer Rights" dated February 7, 1992 states that the buyer has the right to refuse the goods and demand a refund for the purchased goods, if significant shortcomings and defects are found 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 the RAM of the cash register to the fiscal one. 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 per 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 several devices are working at the point of sale, 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 columns. 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.

Details

Becoming a cashier is not so difficult. The key thing to do is to learn how to handle the cash register. Training a cashier on a cash register, however, is short and simple. But mandatory.

Each entrepreneur working with cash must have a cash register installed. That's what modern law says.

Even individual artisans must process their sales through CCP, not to mention large stores and retail chains, whether they are grocery hypermarkets or large household appliances stores, car dealerships, etc. Accordingly, someone should work with the cash register. As a rule, this is done by a specially assigned employee - a cashier.

Where can I get training on how to operate a cash register?

Many trade enterprises conduct cashier training on a cash register on their own. Anyone who wants to master this technique can master this wisdom. You don’t need to learn this for many years, a week of practice under the guidance of an experienced employee and a beginner will be able to start performing his duties on his own.

There are no special restrictions for applicants for this position, but, basically, it so happened that women work at the checkout. This is due to the fact that women often need such unskilled work, as it is not always possible to find another job with the same benefits.

The advantages of working as a cashier: work within walking distance from home, a wealth of job offers on the job market, low starting requirements for experience and qualifications, while quite competitive wages, the ability to work in shifts and have free time, the opportunity to learn related specialties, such as an accountant, merchandiser, seller. As you can see, training a cashier to work at a cash register is not difficult, there are many advantages of such a profession.

However, there are downsides too. It is necessary to constantly maintain concentration, be attentive, friendly and friendly.

The disadvantages can also be attributed to the fact that the routine duties of a cashier are quite monotonous. Before starting work, the cashier must: check whether the cash register entrusted to him is operational, set the date and time, reset the cash register. Also, before starting work, the cashier must knock out several zero checks, thereby checking the operability of the printing mechanism. At the end of the work shift, the cashier resets the cash desk and hands over the money to an authorized employee or collector.

It is important to understand that training a cashier on a cash register involves more than just keystrokes. In the process of development, future employees learn that the cash register needs maintenance.

The cashier enters the readings of the cash register in the cash book, confirms their correctness with his signature. Each new roll of control tape must also be issued - the tape indicates the number of the device, the date and data of the control register. At the beginning of the working day, there should be small change in the cash desk, which the cashier receives from the person in charge. All this is also necessary to know and be able to.

What should a KKM cashier know?

The qualification reference book of professions lists such knowledge that a KKM operator should have:

• To know the KKM device and the rules of its operation, to be able to perform settlement operations on various types of KKM;
• Be able to recognize signs of malfunction and eliminate minor breakdowns;
• Know and comply with the legal legislation on the use of cash registers in cash settlements with customers;
• Know the signs of the solvency of money;
• Ensure service safety.

There are two mandatory conditions for the device to the position of a cashier. Those who work with the cash register must necessarily sign a liability agreement and before starting work, they must learn how to properly operate the cash register. If the first is achieved easily, then to gain knowledge you need to learn.

Cash register training courses

If you want to get a job in an organization that does not conduct preliminary practice for new employees, it makes sense to train a cashier on a cash register in short-term specialized courses offered by service centers for cash registers and equipment. Having received a cashier's certificate, you will be able to expand the range of possible jobs.

At the end of the course, the cashier knows the work procedure thoroughly, the algorithm of action looks something like this:

The cashier clearly announces the amount calculated for the purchase, receives money from the buyer according to the value indicated on the price tag, enters the purchase price into the cash register, in accordance with the operating rules, prints a check, clearly names the amount of change due, issues it together with the check to the buyer.

Cashier training on a cash register is carried out, for example, by such centers as: MaxMaster, VESTOR CTO, Garant Service, Service-KKM LLC, and many more.

Having been instructed in such a center, you will master the necessary skills, learn the basic operations on the cash register, understand whether such work is suitable for you, since in practice you will be able to more clearly imagine the workflow. It cannot be said that the work of a cashier is one of the most interesting, but it is worthy of respect and has a lot of advantages. Perhaps this is exactly what suits you.