Knowledge of kkm. What is CC and why are they needed. Preparation for work
At the moment, cash registers are divided into several subspecies, depending on the area in which they are used and by what design they are made. According to the scope of application, cash registers are divided into trade, for the service sector, for hotels, as well as for the sale of petroleum products. If we talk about the design, then this device is divided into autonomous, fiscal, active system, passive.
Design classification
What is KKM, we will consider a little later, but for now it should be noted how exactly the machines are divided by design:
- Standalone devices have extended functionality. They are additional input-output devices. These include portable devices that can work without a constant power supply. Before using such a system, you must read the instructions that come with the kit.
- The next type of classification is fiscal registrars. They are devices that can only function in conjunction with other computer cash equipment. They receive all data through a communication channel.
- The next type is active system cash registers. What? This device can function in a computer-cash system, managing its operation as much as possible. These types of equipment include POS terminals.
- Passive systems of cash registers are machines that are able to work in a computer-cash system, but they do not have the ability to control its operation.
Cashier and KKM
A cash register and a cash register are two different devices. In the people, both versions of the technique are called the same, but these concepts have completely different meanings.
A cash register is a device that can perform any cash transactions. It is about both income and expenses. All transactions that occur with cash must take place at the checkout. As a rule, private enterprises and organizations always have cash transactions, so almost everyone needs a cash register.
A computer cash machine should be used in all cases where a person has chosen the UTII taxation system when creating private activities. In this case, it makes no sense to buy and use a cash register. In such situations, the BSO is used.
Purchase of KKM
The law on the use of KKM regulates the situations in which it is necessary to purchase this device. Previously (before purchasing the device), you should contact the tax office. It will allow you to accurately select the device that will be ideal for your type of activity. It should be noted that if the device is not included in the State Register, then it is prohibited to use it. You should know which model of computer cash register will be the most suitable and will be able to meet all the parameters.
We are talking about the place of installation, the microclimate and the intensity of the workload of the device. When choosing, you need to note the fact how many sections and departments there are in the enterprise that will go through a particular cash register. Maintenance of KKM should be carried out at least once a year in order to protect yourself from inaccuracies in the calculations.
When buying, you should also pay attention to which receipt tape will be used, whether there is a need for synchronization with a computer, printer or scales. After choosing a suitable model, you need to contact the service center and purchase the product. There they will issue a warranty card and documents allowing the machine to be put into production. The owner remains to apply to the tax service for registration of the device.
When buying used equipment, you need to pay attention to the appearance of the device. In addition, there must be documents that confirm the registration of the device with the tax service. This type of equipment must have all the papers up to the contract of sale.
Registration in the tax
As mentioned above, the cash register (KKM) must be registered with the tax service. To do this, you should contact the service at the place of registration or choose an intermediary, which is a special organization. She is able to perform all the work for the owner of the enterprise by proxy.
The specialist must bring to the tax office all the documents that are necessary for registration. We are talking about a paper confirming the request to register the car with the tax office. It is necessary to provide TIN, cash book, cashier's journal, as well as a document that confirms the call of a service specialist. You must also attach an application, which will be completed in advance. This is a document that is a request for registration of a car.
You should also provide an agreement on putting the machine into operation, instructions for KKM, as well as a seal, a registration card and a maintenance agreement. Additionally, you must provide the applicant's passport and the device itself. It is necessary to register the device before the operator starts working on it. Otherwise, it will be considered a violation.
Service
What is KKM should already be clear, but how to maintain it? All work related to the technical side of the device should be entrusted only to specialists. At the same time, they must be employees of the center with which the service agreement was signed. Each service station sticks a hologram on the device. It depicts a circle in which a person is drawn at the cash register. On the inside of this sticker there is an inscription “Service” and the year of registration of the device.
The representative of the center carries out the service in accordance with the schedule, which was drawn up in advance. It does not matter what state the device is in. Maintenance should take place at least once a month. The specialist must check how the device works, its interface, whether it prints checks, and if necessary, lubricate parts of the device and replace power parts. In addition, a specialist must carry out maintenance if an emergency call was received. After all problems are corrected, the employee needs to seal the cash register and record all the data in the register.
It should be noted that the overhaul adjustment of the cash register should be carried out directly by the cashier himself. We are talking about external inspection, cleaning cash registers, replacing the cartridge, checking the performance of the electric drive. Cleaning should include the removal of dust with a brush or by blowing from all accessible parts of the cash register. All devices must be tested for functionality in January or February. This is written into the legislation.
It is forbidden to use devices that do not have a seal or it is damaged, as well as if there is no marking from the manufacturer. It is also impossible to use faulty equipment. Serious problems, judging by the provisions in the legislation of Russia, include the illegible printing of the KKM check. It is also worth adding the lack of details due to such problems. Also, incorrect performance of operations and the impossibility of obtaining data from the fiscal memory prohibits the use of the device. This should be taken into account when working.
Work at KKM
Before you start working on KKM in retail, you need to perform a number of manipulations. The operator must familiarize himself with the operating rules and sign the appropriate document that will confirm this.
In addition, a person still needs to read the instructions in order to understand how to use a computer cash register. It should not be forgotten that all liability for shortcomings in the production cycle will lie with the cashier. Every day, the cashier will need to enter information about the received revenue into the data log.
Do not forget that the computer-cash machine must be configured to print details on receipts. This issue will not be dealt with by the cashier, but by a specialist from the service center. Everything is described in detail in the instructions for the KKM. Among the required requisites should be highlighted:
- TIN of the enterprise;
- his name;
- serial number of the device;
- serial number of the printed check;
- the total amount due;
- presence of the requisites of the fiscal regime;
- date and time of purchase.
Optional fields include departments, the conclusion about the payment of tax in the check, and the password of the cashier.
Before starting work, it is necessary to insert a tape into the cash register, and then turn on the device and check the date. Next, you need to conduct one check to understand if the print quality is good. To do this, a zero check or an X-report is printed. Cash receipts should be issued when paying for services and products, and not together with the issuance of goods.
What you need to know and do as a cashier
Every day, the requirements for the qualification of a cashier are increasing. At the moment, a person who works in this position needs to know the instructions for the cash register and the rules for its operation well. The operator must be able to perform his duties on different machines, know the range of goods and their cost. He must also be able to distinguish the signs of a malfunction of the device.
If any appear, it is necessary to report them to management. If the malfunction is small, then you should fix the errors yourself. The controller-cashier must be able to safely serve customers, ensure that repairs and maintenance of the device are carried out on time, in addition, he should be able to distinguish fake bills from real ones and know the characteristic features of all bank cards.
At the end of the day, the cashier-operator must fill out the journal and shoot the Z-report. Thus, he gives out the proceeds for the whole day and closes the shift. After the Z-report is taken, it will no longer be possible to break through anything at the checkout that day. All KKM models work according to this scheme.
Interaction 1C and KKM
Sometimes, depending on the type of activity of the enterprise, there may be a need to use various devices - from cash registers to barcode scanners. In order not to purchase a large number of devices, you can buy a complex one that works on a POS-terminal or install a KKM driver program. With it, they work correctly by exchanging data.
The task of joint operation of a cash register with a terminal or driver is interaction with 1C. If an enterprise, for example, works with the completion of purchase and sale transactions, then, in turn, the 1C program provides the cash machine with absolutely all data about goods, and also records all information about sales. Quite often, before the start of the shift, a report is unloaded from the product directory. All leftover products are unloaded from 1C, and after the shift is completed, the total for the entire shift is loaded. The CMC review should include a description of this type of interaction.
Many enterprises use devices in a complex. They are able to perform the functions of KKM and 1C. This allows you to automate operations. For example, a product arrives at a warehouse. And it must be moved from one warehouse to another or put on sale. All this can be done by the device. In addition, with the help of such a device it is quite easy to carry out an inventory, return to the supplier or take away from the buyer already sold goods, as well as make wholesale sales.
KKM models
What is KKM, have already been explained, but what are the most popular models? Among all KKM models that are produced and registered in the Russian register, there are the most popular devices.
For example, the AMC-100K cash register will be convenient in the field of small retail sales. This device has a special box in which you can put bills, and the functionality allows you to connect a barcode scanner.
Pos-terminal EasyPos, which is called Optima, has small dimensions when compared with the previous model. This system is great for retail outlets that have a small sales volume, as well as for cafes.
"Mercury-100K" is a small device that can automate the sales process.
KKM and taxation
Many types of cash registers are used if the company is not a UTII payer. The fact is that in this mode of operation, the tax is calculated not on the basis of the amount of income, but on the size of the retail space. Accordingly, people who work according to this scheme must provide strict reporting forms. This can be called a receipt, check or any other document that confirms payment from the buyer.
In this case, BSO is used. This device must indicate the name of the document, number and series, the name of the owner, the name of the organization itself, the types of services provided, the total cost, the date, the signature of the person who performed the operation, the seal of this company, TIN. The contractor does not have the right to make BSO.
In many activities, you can not use either KKM or BSO. In this case, as a rule, people are selling newspapers, magazines in kiosks, given that their share is only 50%. Also similar are organizations that sell coupons for travel in transport, provide meals for schoolchildren and workers, trade at exhibition centers, fairs and markets. We are also talking about small retail trade from baskets. You do not need to use these devices when selling drinks and ice cream through kiosks. Also included in this list is the sale of milk, beer and fish from a tanker.
Patent taxation system
Using the patent system of taxation, a private enterprise can carry out non-cash and cash payments without using cash registers. In this case, it is necessary for the buyer to issue a document that will confirm the fact of receiving money. A company that works on the simplified tax system must, when selling a product or providing a service, issue a cash receipt to a person. If the client is a legal entity or an entrepreneur, then there is a small nuance.
The seller must issue both a KKM check and a credit note. You can even make payments using electronic money. In this case, it is necessary to conclude an agreement with the operator that provides the currency. The client transfers money to the operator, and he credits the funds to the account. However, it is impossible to settle accounts between legal entities and individual entrepreneurs in this way.
Deregistration of KKM
The tax office can deregister a computer cash machine if activities related to cash payments are terminated, the place of use changes and the device should be re-registered with another tax service if the machine is out of order, excluded from the register, its service life has expired (7 years), and even if the format of the enterprise changes.
5.1 Cash registers
The cash register (KKM) is an instrument of state control over cash turnover, the completeness and timeliness of posting cash receipts by enterprises.
A cash register is 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.
The cash register is used to pay for goods sold and services performed. The main task of the cash register is to record on paper (cash receipt) a sale and purchase transaction. Cash registers are fiscal (used in countries where fiscal legislation is in force) and non-fiscal. Fiscal cash registers differ from non-fiscal cash registers in the presence of fiscal memory - an information carrier, data from which cannot be deleted, as well as other design features described by local fiscal legislation. Fiscal memory accumulates data on transactions performed with the help of this cash register.
5.2 CMC classification
Currently, there is a KKM classifier by application and design.
By areas of application:
for trade;
for the service sector;
for trading in petroleum products;
for hotels and restaurants.
By design
A stand-alone cash register is a cash register, the expansion of the functionality of which can only be achieved by connecting additional input-output devices controlled by the cash register according to the programs placed in it. Stand-alone cash registers also include portable cash registers that have the ability to work without a permanent connection to the mains.
A passive system cash register is a cash machine that has the ability to work in a computer-cash system, but does not have the ability to control the operation of this system. Passive system cash register can be used as a standalone cash register.
An active system cash register is a cash register that has the ability to work in a computer-cash system, while controlling the operation of the system. An active system cash register also includes a POS terminal - cash register with fiscal memory, which has the capabilities of a personal computer for input-output, storage, processing and display of information. An active system POS printer can be used as a passive system or standalone POS printer.
A fiscal registrar is a cash register that can only work as part of a computer-cash system, receiving data through a communication channel.
5.3 Laws on the use of cash registers
Cash registers (KKT, KKM) belong to the category of electronic computers. Cash register according to par. 1 of section I. "General Provisions" of the "Model Rules for the Operation of Cash Registers in the Implementation of Cash Settlements with the Population" is a "counting-summing, computing and receipt printing device." In accordance with GOST 15971-90 “Information processing systems. Terms and definitions”: Tab. 1 item 7. "A computer is a set of technical means that makes it possible to process information and obtain a 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. "An electronic computer 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 due to the indicated electronic components that make up its composition, the cash register is an electronic computer, and therefore falls under articles 272, 273, 274 of the Criminal Code of the Russian Federation.
5.4 Registration of KKM in the Inspectorate of the Tax Service
Registration in the tax
Removal from the register
Service life
Application forms
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.
To register a KKM, you will need to prepare the following documents:
1. Application of the established form
(For entrepreneurs - with a mark on the absence of debts)
Issued at the branch of the IFTS;
The application must indicate the type of object of trade and the type of activity of the organization!
2. Contract for service in the central heating service. (Original and copy.)
Preliminarily concluded with the CTO.
3. Technical passport of KKM
4. ECLZ passport
5. Passport version of KKM + photocopy
6. Additional sheet to the passport of the KKM version + photocopy
(clauses 3-6 are included in the KKM kit, filled in by the representative of the TsTO at the conclusion of the contract)
7. Journal of the cashier-operator, laced, numbered, sealed with the signatures and seal of the organization. (Form KM-4)
The tax inspector certifies the journal with the signature and stamp of the tax authority, sets the date of fiscalization of the cash register.
8. Logbook of calls of technical specialists, laced, numbered, signed (form KM-8).
9. A lease agreement for the premises or a certificate of ownership of the premises where the KKM will be installed. (Original and copy.)
10. A power of attorney for the right to register KKM with the tax office, drawn up in the prescribed manner, and an identity document if registration of KKM will be carried out not by the head of the organization and not by the chief accountant, but by another employee of the organization;
For representatives of individual entrepreneurs, a notarized power of attorney is required.
11. Presence of means of visual control on the KKM case - volumetric holograms
(“State Register 200 ...” - four digits indicate the year of implementation of the cash register by the general supplier, comes with the cash register.
"Service 200 ..." - four digits indicate the current year in which KKM was put into service at the CTO, is established when concluding an agreement with the CTO).
According to the current legislation, the use of cash registers (CRE) is necessary for entrepreneurs who make cash payments. For those who do not know how to operate a cash register, this will seem like a lot of wisdom, while any supermarket cashier will attest that learning how to operate a cash register is easy. To use the cash register effectively, you need to know the keyboard shortcuts, the rules for punching checks, and do not forget to reset the machine at the end of the shift, withdrawing cash proceeds.
What is a cash register
Familiar to every buyer, the device is electronic device to control cash receipts during cash transactions. The function of the cash register is to fix the purchase amount on a paper check plus summing up the total at the end of the day. These data are used to control the turnover at the trading enterprise itself, and are also the basis for the preparation of fiscal documents for tax reporting.
The current legislation divides CCPs into two categories:
- cash registers - stand-alone devices where the cashier collects the amount of the purchase and prints the check;
- fiscal registrars - a device controlled by a computer that is part of an automated workplace.
How does it work
You can learn how to work at the checkout in a store by having a good idea of the sequence of operations in this device. Schematically working with a cash register looks like this:
- The buyer pays for the purchase in cash or with a plastic card.
- The cashier, using the keys and / or a barcode scanner, enters information into the cash register.
- KKM generates a cash receipt that the buyer receives.
- Transaction data is stored on the fiscal drive in an electronic receipt.
- If an organization works with an online cash register, then once a day the summarized information is transmitted to the tax authority.
Areas of application of KKM
In accordance with Article 2 of the Law "On the Application of Cash Registers", organizations and individual entrepreneurs are required to use a cash register when making cash payments. There are exceptions to the requirement. These are situations like:
- settlements with imputed tax payers or individual entrepreneurs who work under the patent taxation system or provide services to the public (until July 1, 2018);
- sale of press and related products in kiosks;
- sale of travel tickets and coupons;
- sale of ice cream and non-alcoholic drinks on tap;
- location of the organization / individual entrepreneur in a hard-to-reach place (this list must be approved by the local authority).
Registration of cash registers
Working with KKM implies registration under a special Administrative Regulation No. 94n, which was approved by order of the Ministry of Finance dated 06/29/2012. According to it, individual entrepreneurs must register a CCP in tax office place of residence/registration. For organizations, registration is done at the legal address. If the provision of services or trade is carried out elsewhere, it is necessary to create a separate division there to register a cash register at this address.
Working on a cash register
Before starting to serve customers, it is necessary to carefully understand how to work with a cash register, regardless of whether the cashier or the individual entrepreneur himself will serve. This is due to the liability that arises when making monetary transactions. Working with a cash register implies not only a thorough knowledge of cash registers (for example, how the return of sold goods is carried out), but also following the instructions of the cashier and the ability to provide information during tax audits.
Who is allowed to work
Regardless of the CCP model, in order to obtain permission to work, it is necessary to conclude a liability agreement. If an individual entrepreneur works at a cash register, then no contract is not required. The permit to work provides for basic skills in operating cash register equipment: the ability to refill the tape, knock out checks, reset the device at the end of the day. You can learn this at special courses at the CCP Service Center.
Rules for working with a cash register
When performing cash transactions, the duties of the director (or responsible person) and the cashier differ. Together they must knock out a cashier's check at the beginning of the day and compare the amount of the previous day's proceeds with an entry in the cashier's journal. The duties of the responsible person will be:
- fixing accurate information about KKM readings in the cash book;
- registration of a new tape (indicating the number of the cash register, the beginning of use, etc.);
- issuance to the cashier of change for change and cash tapes.
Cashier functions
One of the duties of a cashier is to control for the state of the KKM. For this you need:
- before starting work, check if the device is zeroed;
- adjust the date and time if necessary;
- test receipt printing before moving on to customer service or customer service;
- at the end of the work, reset the indicators and hand over the proceeds received.
Instructions for working with a cash register
Proper use of cash registers means not only quick service to customers in the store, but the absence of problems with the tax authorities. That is why it is important to accurately and consistently perform all the necessary start and end operations. All of this is covered in detail in the curriculum. courses but it's easy to learn on your own.
How to turn on the cash register
Before starting work, you must connect the cash register to the network. The procedure for turning on some devices is performed by a button on the back side, for others it is done by turning the key to the REG position (in modern models - “MODE”). If the KKM is working properly, a series of zeros should appear on the screen, indicating that the device is ready for operation. If the device is turned on for the first time, batteries must be inserted to provide power to the backup memory (batteries should be checked annually).
How to open a checkout
Turning on the device, you should go through the authorization procedure - entering a special number and password, on some KKM models, entry is performed using a special cashier card. Before proceeding to customer service, it is recommended to check whether the the date and check how the printing device works - knock out a few zero checks. To do this, press the "Cash" or "Payment" key with zeros on the scoreboard.
Calculation
After the cash register is turned on and checked, you can proceed to customer service. This process can be described as a step by step instruction:
- Information about the price of a product/service is entered manually or using a special barcode reader.
- After all the information is entered, you must press the "Payment" or "Cash" button - this will open the cash register block, designed to store banknotes and coins.
- The cashier puts the payment from this tray and takes the necessary change from there. The devices themselves calculate the amount of change after the cashier enters the amount received from the buyer.
- If the buyer is going to pay for the purchase with a plastic card, then the operation is carried out non-cash using the terminal - debiting money from his card account. If the terminal issues two checks, then one should be left at the point of sale for reporting on the use of the cash register.
- Modern models of cash registers are able to perform additional functions, for example, calculate the amount of a discount with a percentage. To do this, press the "%" key.
- The check printed out by the cashier is given to the client.
Zero check
Although mastering the skills of using a cash register will not be difficult, questions are inevitable along the way. In this case, you should look at the instructions for the device. For example, there you can find out how to knock out a zero check at the checkout. To do this, you just need to press the "Payment" or "Purchase" buttons, without first entering any amounts. This operation is done at the beginning of the shift to check the performance of printers KKM.
Closing the shift
At the end of the working day, the cashier needs to do a number of operations. These are actions such as:
- drawing up a report and transferring, together with the proceeds on a cash receipt order, to a senior cashier or a representative of the administration;
- removal of counter data to determine the amount of revenue and fix it in the cash register;
- determining the amount of revenue, for which there is a difference in the readings of the registers at the beginning and end of the working day - this indicator must match the amount of cash that the cashier hands over;
- resetting the cash register.
Ribbon replacement
Given the fact that the cashier has to change the tape very often, he must perform this procedure confidently, bringing the process to automaticity. A sign that the tape is running out is a pink strip, which is placed at the end of the roll. To replace the tape, you need:
- Raise the cover covering the tape compartment.
- Get the old reel with the remnants of the tape. It must be sealed, signed and handed over to the director.
- Release the edge of the new roll, and place the tape itself inside the receiver down unwinding.
- Slide it behind the locking shaft and printer.
- Next, close the cover and, pressing the "CHL" (or "Up") key, wait until the edge of the tape appears from the slot.
- After the excess paper is torn off, you can start working.
emergency calculation
Power outages can cause your checkout equipment to malfunction. If such a shutdown occurred during the receipt printing, then after the power is restored, the receipt tape will be printed message that the document is not printed. After that, the check is displayed again with the addition of the word "Repeat" in the header. If the power is turned off while reporting, the underprinted document information will be accompanied by the notes "Request again!", as appropriate. or "Power down".
Video
Many accountants now have to master the previously unfamiliar equipment - cash registers. Let's figure out what you need to know to avoid claims during the check.
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"Practical Accounting" (№9, 2003)
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Many accountants now have to master the previously unfamiliar equipment - cash registers. Let's figure out what you need to know to avoid claims during the check.
How to work on cash registers is described in the Model Rules for the Operation of Cash Registers (approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104). Despite the fact that they relate to settlements with the population, they can also be applied to settlements with firms.
Please note: the company must familiarize the cashier-operator with these rules against signature. In addition, it is necessary to conclude an agreement on full liability with him. For each cash register, a journal of the cashier-operator is kept (form No. KM-4). The cashier daily enters into it data on the initial and final punched amounts and revenue for the day.
Before working on KKM, it must be programmed so that it prints checks with the necessary details.
The machine can be set up by a technical service center specialist.
Details are required and optional.
Mandatory details include:
Name and TIN of the company;
- serial number of KKM;
- serial number of the check;
- date and time of purchase;
- purchase price;
- a sign of the fiscal regime (these are special characters that confirm that the cash register is registered and its memory is working in the fiscal mode).
Additional details include, for example:
Sections;
- allocation in checks of taxes;
- passwords of cashiers.
When working with firms, it is also convenient that the receipt contains the name of the buyer and the details of the contract under which the money was received. However, most KKMs do not have such functions.
Sections can be divided into departments or customer groups. For example, a breakdown by client might look like this:
1st section - for settlements with individuals (sales tax is indicated in checks);
- 2nd section - for settlements with companies (VAT is allocated in a separate line in checks);
- 3rd section - for settlements with entrepreneurs (VAT and sales tax are printed on receipts).
If you accept money by payment cards, you also need to allocate a separate section for this.
Beginning of work
Before starting work on the KKM, it is necessary to insert a control tape into it. It must indicate the type and serial number of the machine, the date and time of the start of work, the readings of the section counters. The data on the tape must be certified by the signatures of the cashier-operator and administrator.
After turning on the machine, you need to check the date. On most electronic cash registers, it is installed automatically. On other models, it must be set manually. The date cannot be earlier than the date of the previous Z-report. Otherwise, KKM will not switch to the current operation mode.
Please note: the date and time on the checks must comply with the requirements established in the Government Decree of January 8, 1992 No. 23 "On the procedure for calculating time on the territory of the Russian Federation." If the time deviates from the real time by more than five minutes, tax inspectors will try to regard this as non-use of cash registers and fine.
Before starting work, you need to make sure that the machine clearly prints checks. To do this, you need to print a check with a zero amount. It also checks the accuracy of time and date. As long as no purchases have been broken through, this data can be corrected. Zero checks must be kept until the end of the day.
Then they break through the X-report (intermediate). It shows non-resettable balances of cash counters (by sections and by total). Each machine has a certain key combination for taking an X-report (for example, pressing "Shift" and "X" at the same time). These indicators must match the numbers recorded in column 9 of the cashier's journal for the previous day. They are also reflected in column 6 as data at the beginning of the current day.
Work during the day
On the simplest cash registers, checks break through like this. The cashier types the cost of the purchase on the money keyboard, presses the section number, and then the "Enter" ("Result") key. KKM can also provide such functions as entering a price by a barcode, calculating a subtotal (when the cashier enters the amount received from the buyer and the machine counts the change), working with discounts (surcharges), etc.
Please note: the cash receipt must be issued upon receipt of money from the buyer, and not with the goods.
When working with a cash register, such problems may arise.
If the cashier punched the wrong amount, you need to knock out the correct check and give it to the buyer. An erroneous check must be paid off (teared) and saved. At the end of the day, an act of return is issued for such checks (form No. KM-3). The act must indicate the number and amount of incorrectly punched checks. Checks must be pasted on a piece of paper or attached to the act and handed over to the accounting department.
The amount erroneously broken during the day is indicated in column 15 of the journal of the cashier-operator. The proceeds from the operating cash desk for that day are reduced by this amount.
If the buyer returned the goods, the money is issued from the main cash register. At the same time, he must write a statement that he asks to take back the goods and return the money to him.
The cashier-operator must draw up an act for the return of the check (form No. KM-3). Money is issued to the buyer on account cash order.
The amount erroneously broken during the day must be indicated in column 15 of the journal of the cashier-operator. This amount reduces the proceeds from the cash register for the current day. If the check for the return of the goods is brought on another day, then this is no longer reflected in the journal of the cashier-operator.
If the cash desk is not working, you need to turn it off and, by calling the administrator, issue the end of the shift. In the journal of the cashier-operator, you need to indicate the time and reason for completing the work.
Before giving the KKM for repair, it is necessary to record the readings of the sectional and control meters in the act in the form No. KM-2. When the mechanic returns the KKM from repair, he will restore this data in the machine's memory.
End of shift
At the end of the day, it's a good idea to print the X-report first. According to it, they first check the compliance of the cash at the cash desk with the punched amounts. For erroneous checks, a return act is drawn up (form No. KM-3).
At the end of the working day, the cashier-operator takes a Z-report. This operation fixes the accumulated total of broken amounts in the machine's memory and closes the fiscal shift (resets the daily revenue counter to zero).
You can shoot several Z-reports in one day. For example, according to the Z-report, the cashier can transfer the accumulated revenue to the main cash desk during the day. The readings of the summing counter and the amount of daily revenue must be recorded in the journal of the cashier-operator. The number of lines in the log should be equal to the number of Z-reports taken.
According to the journal, you need to draw up a certificate from the cashier-operator (form No. KM-6). It transfers data on the readings of the totalizing counter at the beginning and end of the day and the amount of revenue. Column 8 indicates the amounts for which the return certificates have been drawn up (in the form No. KM-3). The total revenue is calculated minus these amounts.
Taken Z-reports must be kept for five years. Together with zero checks, it is better to glue them in one place, for example, in a special notebook. If you deregister KKM, the tax office may require them to be checked.
If you're just about to start a career in sales, you probably don't know what it is to work with KKM. However, there should be no reason to panic. It is not difficult to understand this task, and the most important thing in the work itself is to be attentive and not to rush without special need, and then you will be able to cope with all the tasks perfectly.
What is this about?
To understand how to work with KKM - what it is, you first need to figure out what the apparatus is, hidden under the terrible abbreviation KKM. So what is it?
Cash register - this is how you can decipher the abbreviation KKM. In everyday life, it is usually called a cash register, less often - a cash machine or a cash register. But if you look into the official documentation, then you usually will not find the words KKM there, since it is customary to use the name KKT. It can be deciphered as follows: cash registers.
So, we managed to figure out the name. But what is it in its essence? KKM is such a machine, which is designed specifically for fixing the operation of exchanging services, goods for money accepted in the country. The machine is not only indispensable in the operation of the outlet, but is also used by inspection bodies to control entrepreneurs. For this, special reports are generated and analyzed by the relevant authorities.
Machine subspecies
There are different models of KKM, which are more suitable for certain operating conditions.
It is customary to distinguish the following categories:
- autonomous;
- fiscal (computer dependent).
It is very easy to distinguish them from each other even in appearance. If the former has a large number of buttons that allow you to control the device, then the latter - no more than five. The first machine can work on its own, but the second type will only function in conjunction with a computer.
Machine arrangement
In the classic version, the device includes the following elements:
- food;
- control;
- memory;
- printing device;
- ECLZ block;
- keyboard.
It is impossible to properly maintain a cash register if you do not understand how each of the described systems works. However, practice shows that in case of problems with the device, it is better to immediately call the specialists of the company that sold you the unit. Examine the papers: perhaps the equipment is still under warranty.
How to get started
Before the shift begins, the correct preparation of the cash register for work must be carried out. This process is spelled out in official papers, instructions both at the enterprise and in those attached to the machines. Attention is also drawn to it in the regulatory documents in force on the territory of the country and introduced at the state level.
So, before you can work, you first need to sign in a special journal, which is stored by the administrator of the outlet. At the same time, the cashier receives the keys to the car, the cash register mode and the box in which the money is stored. Also, at the beginning of the shift, you can get a certain amount, which is then used for exchange, and a number of other accessories necessary for work. Their list is determined by the characteristics of a particular enterprise.
Next, the cover is removed from the printing unit of the machine (in some cases, it is necessary to lift the casing to provide access to the insides of the machine), after which the cashier inspects the device and removes dust and foreign objects. Next, the device is connected to the electrical network and a switch is installed that is responsible for selecting the operating mode. Then you need to check if all the tapes are in place, and if there are none, install them.
Specifics of specific devices
New generation cash registers made abroad do not have such a feature, but some machines made in Russia are distinguished by the presence of a special mode, designated as “Start of shift”. In this case, the employee selects the date and sets the time. If the values are already there, but inaccurate, then you need to correct them.
Please note: when preparing the device for operation, there is no need to reset the numbering of printed checks. As soon as the machine generates a blanking report, it automatically performs this operation, no additional manipulations are required if the unit is normal.
Attention and accuracy
The next stage of preparatory work requires attentiveness from the cashier, since you need to check whether everything in the technique works correctly. First of all, pay attention to the blocking device. To do this, print a test check. This helps to draw conclusions about the quality of the image. Working with cash registers according to the new rules requires that all checks printed by the machine be readable, clear, bright, containing the correct details of the organization. Do not throw away the zero check: at the end of the day, it must be handed over to the administrator along with the report. It is obligatory to record zero checks in the fourth column of KM-4, KM-5.
Next, the cashier and the administrator together request a shift report from the machine and check whether the information in the money registers is correct. At the beginning of the working day, all indicators should be zero. They take readings of cash counters and enter them in a special journal in the column reflecting the state at the end of the shift. It is obligatory to certify all the entered data with the signatures of the employees who took part.
Everything must be certified!
When working with cash registers, the instruction of the cashier-operator recommends inserting a control tape into the machine, stepping back from the edge of about 15 cm. registers. As soon as all the data on the control tape has been recorded, this is certified by the signatures of the participants in the process.
Next, the cashier places the currency into the machine, which is supposed to be used for exchange when making transactions. You can read about how to put money in the cash register correctly and how to set the correct operating mode further in the instructions for a particular device.
We start the shift
During operation, the cash desk operator must clearly monitor how the unit works, clean it and put it in order as needed. You need to enter money into the device strictly as it is written in the instructions for a particular machine. Regular maintenance of KKM is the key to its correct and long-term operation.
When all the goods purchased by the client were processed at the cash register, it showed the total cost of the purchase, the rules for operating cash registers oblige the client to clearly tell this figure, and only after that take money from the person. They are placed in the car so that the buyer can see how it happens. He also needs to see where the cashier puts the check in order to pick it up and not confuse it with other people's documents. If the cash register is located where the seller works, he must transfer the goods to the client at the time of the purchase, giving the check. But in the case when we are talking about a waiter or any other employee who takes orders, he must give the client a check only when the service has been completed.
Paying attention to the nuances
It is necessary to know that the check redemption mark is an extremely important feature that characterizes work with cash registers. What it is? The check is either torn or put on a special stamp, which symbolizes cancellation.
Remember that a check document is valid for purchase only on the day it was issued to the customer. But in some cases, when returning a check, the cashier can give the client money back. But this happens only if the document has the signature of the head of the outlet, his deputy, authorizing to do this. Please note: a refund is possible at the cash desk where the check was broken, but not at any other.
If the cashier made a mistake when entering the purchase amount into the machine, but the check cannot be paid off, then the rules for working with KKM oblige to draw up an act at the end of the shift. It is drawn up in accordance with the KM-3 form. If the cashier and the buyer are in a conflict situation, you can remove the cash desk, for which send a request to the administrator. If the store manager does not allow this, it is not possible to remove the cash register.
Avoiding Problems
As you know, the price of a cash register is rather big (from 20,000 to 80,000 rubles), so you need to work with it carefully to avoid breakdowns. This means that you can only do what is allowed by the instructions and rules, and strictly avoid everything that is prohibited. In particular, the instructions say that you can change the cipher right during the work shift, but this happens when there is a corresponding instruction from the administrator of the outlet. Also, as needed, you can request one or another printout from the machine.
If it turns out that the POS system is not functioning correctly or there are any other malfunctions, the cashier should:
- Switch off the device.
- Call administrator.
- Understand what is causing the problem.
- If the information on the check is displayed incorrectly, check the prints and sign everything by hand.
- If the check is not issued, request a zero one, filling it out in the same way as a check on which the details are not clearly printed.
Can it turn out that it is impossible to work with KKM? What is this situation, what to do? Yes, this can happen if the car is seriously damaged. For example, if it produces fuzzy prints or prints incorrect information about the time of the operation. In such a situation, the administrator and the cashier draw up a special report, similar to the one that is drawn up at the end of the shift. Then it is entered into the log what kind of person worked at the machine, what time he finished the work and for what reason this happened.
When is it still not possible?
It is unacceptable for a POS system to be in operation if the seal on the device is broken. Also, you cannot use a unit that does not have a manufacturer's brand or does not have the required holograms. Representatives of the tax service may impose a ban on working with the unit.
If it turned out that the KKM installed in your store has any of these shortcomings, you should urgently contact the CTO and provide them with full information about what happened. In such a situation, the cashier and even the administrator cannot repair the unit on the spot, so you will have to wait for the dispatch of a CTO specialist. This should be reported to the representatives of the tax authorities responsible for your outlet. They keep logs where they take into account the trips of all technical workers, and they must include your case there. In general, I must say, accounting for cash registers in our country is quite strict, so negligence can turn out to be expensive. Try to be attentive.
Rules and laws
A letter from the Ministry of Finance, written in 1993 and explaining how the cash register is used in everyday life, tells how to work correctly. The price of mistakes is high: you can be held administratively liable.
According to the model rules, only then can a person afford to work at a cash register when he has mastered the rules for its operation. There is a certain minimum of technical knowledge that is included in the basic rules. If the potential candidate coped with this, then the company can conclude an agreement with him regulating the liability of this person. Before directly starting work in a new place, a person must be familiarized with the operating rules. If these rules are neglected, the employer may face administrative responsibility, to which he will be brought upon the results of the next verification.
The laws also regulate how the cashier's book is kept. According to legal regulations, each individual machine must have its own journal, which is stitched, all sheets are numbered in it, and their number is also necessarily confirmed by the signature of the company director and chief accountant. In addition, such a book must be signed by a representative of the tax authority. Then all this is sealed with the seal of the enterprise. Such a magazine is usually certified by the tax office when they apply there to register KKM.
No liberties!
It is allowed to make entries in the cashier's journal only strictly in chronological order, without any blots. For this, ink is used. If the situation is such that something needs to be corrected, the director of the organization and the chief accountant are involved, who control the introduction of changes, and then confirm with their signatures that the updated data is correct.
Also, the administrator of the outlet must remember that in his area of \u200b\u200bresponsibility is to warn the cashier that the money is fake, and also to teach methods for checking the reliability of banknotes accepted from buyers. In addition, the issue of counterfeit checks should also be raised. The cashier should be aware that there are a number of measures to prevent counterfeiting:
- tape color;
- encryption of each check;
- purchase limit.
Is it possible without KKM?
In accordance with the legal regulations in force in our country, some organizations can afford to work without the use of cash registers. This is due to the specifics of the work of such enterprises. A special list was adopted, which includes all organizations that do not need KKM. Date of adoption - July 1993, but later it was amended by government decrees.
In the list you can find not only organizations, but also branches, as well as other types of separate divisions. This also applies to some individuals who work in the field of entrepreneurship without having the appropriate education.
This list may be limited by a decision of the executive power of a single subject on its territory. However, working from an open counter still does not require the presence of such equipment. This is most relevant during the period when the crop is harvested in agriculture, because it is sold directly from machines, from trays. So, in such a situation, the registration of KKM is not required.
Beware of Violations
Numerous regular inspections organized by the tax authorities in different regions of the country show that to this day many entrepreneurs work in violation of the rules for applying cash registers, but still hope that this will go unnoticed. It should be remembered that the laws on the introduction of cash registers were adopted for a reason, thanks to them the legal purity of the transaction is ensured. In addition, strict adherence to the rules in the event of a conflict situation will allow you to “pull the blanket over yourself”, since there will be no complaints about your activities.
To avoid violations during the workflow, carefully read the rules for the operation of cash registers, because there are answers to almost all questions. Take into account the latest legal acts in force in your region. This will keep your finger on the pulse of events. Finally, remember that only machines that have been included in the state register should be used in work. Consider the classifier that regulates which of the units are suitable for which area. This will allow you to avoid problems with the law and conduct activities for a long time and with profit for yourself.
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