Hi all. You most likely chose your profession out of despair. Well, did I guess right? The salary is small, frequent fines and office checks.
And also theft. But you are only responsible for the cash register. That is, for money. If it’s negative, pay from your own wallet. At the end of each shift.
Well, don't be so scared. I rose to the rank of senior cashier. In general, let's go.
* You must learn to quickly and accurately count large and small money, scan goods and give change. Don't forget about receipts. Pack your herring (and more) in free plastic bags.
* There is nothing difficult in mastering a cash register. Sometimes a return is required. This is where the first turmoil begins.
* Learn to be calm. Without iron endurance, nothing will work out for you. The work of a cashier is carried out in an endless stream of customers, among whom there are dissatisfied, angry, conflict-ridden and grumpy ones. And if you start reacting to every creature, you won’t even last a week.
* Be careful what you punch. Particularly quick ones will become distracting, talk with their teeth, carefully pushing the stroller behind their back. Take a look at it unobtrusively. If you hear any disturbances, just ignore them. They can call you names, humiliate you, insult you. An experienced cashier will do his job, remembering that the store, to put it easier for you, is a stall where there are different heads. Rough, but intelligible. If a customer scolds you, imagine yourself as a psychiatrist facing an aggravated patient. I did this, it became easier to work.
* To learn how to work at the checkout, you need to understand that no one in the store will praise or thank you. The administrator believes that you are obliged to do what he says. If you don’t like it, you’re welcome to the labor exchange.
* And here is the most important thing. Make friends with your replacement. Through thick and thin! If something happens, she will replace you, but you don’t let her down either. Remember that you are working in the same team. If you fall apart, it means someone will have to quit. It's good if there are no setups. Otherwise you will still have to pay the shortfall. I went through all this when I started working as a cashier.
* Sometimes you will be asked to replace the seller. You also place piece goods on racks located next to the cash registers. Don't forget to print out the current price tags.
* The store has its own “kitchen”. Over time, you will be initiated into it. But for this you need to learn to keep your mouth shut.
I have a mink coat, an average lousy foreign car, a dacha in the Moscow region and a refrigerator filled to capacity. Despite the fact that I live without a husband, in a three-room apartment.
If you have any questions, please ask. I will answer in full.
Varvara Dmitrievna Ponomar.
The material was prepared by me, Edwin Vostryakovsky.
Any work at the cashier's place begins with refueling the cash register. To do this, a tape is inserted into it, onto which a special marking is applied containing the device number and its type. The tape also contains the date of operation, exact time inclusions. First, the meter readings at the time the cashier arrived are plotted. Before the first operation, all statistical data is certified by the operator or shift manager.
Next stage consists of checking the CCP date. Most electronic cash registers perform automatic installation and date verification. But some mechanical models require manual checking. On average, the date should be no earlier than the last Z report. Otherwise, it will be impossible to start the current work.
All standards and requirements for setting and monitoring time and date are contained in the Resolution Russian Federation, which came out in January 1992. If a time deviation of 5 minutes or more is noted on the cash register, then during a tax audit, employees are subject to a fine for not using cash registers.
Opening a shift at the cash register
When opening a shift, the cash register is checked for functionality. For this purpose, a test receipt is printed. If necessary, several checks can be printed with a zero amount on them. The main task of a zero check is to check the clarity of the print, the quality of the designation of details, dates, and check digits. Before you start punching real numbers into the cash register operation, you can make adjustments to the date and time. Trial checks are stored until the end of the operator's shift or the completion of the department's work. They are attached to the report from the cash register.
After this, the X-report is printed. It is of an intermediate nature. When it is printed, the current amount is not reset. The current meter readings are printed on the X-report. They are divided into sections and general indicators. The main task of the first report is to reconcile the indicators in column 9 of the Journal for the previous day with current data. They are also recorded in the Operator’s Journal for the current day in column 6. During the operator's work, several X reports are taken. They are designed to control the incoming funds into the cash register. They are also printed when part of the proceeds is deposited. The number of X-reports punched per day is not limited. It does not affect work statistics, but helps the cashier track the correctness of settlement transactions.
X reports vary in type. They can be removed in sections, based on the results of the shift or the final result. They monitor the presence of shortfalls or excess funds at the checkout. When printing the report, the value is compared with the current cash in the cash register box.
The simplest models print a receipt only after the cost of the product has been entered and the enter key has been pressed. Most cash registers have cost entry via barcode. It is also possible to carry out intermediate operations, calculate change from the amount received, and apply discounts on special cards.
A receipt confirming the purchase is given to the buyer at the time the cash is collected. It is considered incorrect to issue a receipt at the time of delivery of goods. The operation of punching a check is significantly different when the payment is made by non-cash method ( bank cards, checks, coupons).
Advance system
When working as entrepreneurs, an advance system is allowed. In her case, payment for goods and services is received at the checkout in advance in part. This phenomenon is called advance. IN tax system They insist that a check from the cash register is issued for the advance payment. If part of the amount has been received, and the remaining cost 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 go 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 payment does not go through the cash register. But in this case the situation is disputed in court.
Power outage (light) when working at the cash register
Situations often arise when electricity is cut off in premises. If the machine does not work, then entrepreneurs or cashiers must stop working until the light turns on. Reporting in 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 register equipment when making cash settlements with the population” and other legal documents, the court makes a condemnation decision if the check was not punched during a power outage. There are known cases where an entrepreneur was fined up to 30 thousand rubles for the absence of a receipt, especially if there are cash registers operating without direct connection to the power supply.
The wrong amount appears on the check
When working under load, situations arise when the wrong amount is printed on the check. In this case, you should re-issue the check for the correct value. The erroneous check is retained until the end of the work in a canceled form. When closing a shift and submitting a daily report, they are attached and drawn up in one document. It is called the Act on the return of funds to customers for unused cash receipts. The act indicates the model, type, class, number of its manufacturer, registration number cash registers. The Application program column contains information about the program that is used to record goods and maintain accounting for an entrepreneur. If the program is not installed, then a dash is indicated in the column. The cashier line must contain information about the personnel number of the operator who submits the reports and entered the cash receipt incorrectly. The act also contains information about the check number and the amount that was entered on it. The check itself is pasted onto 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 behind cash register, then he signs and approves the act independently.
Returning goods through the checkout
Documents are drawn up in the same way in case of returning goods if defects are discovered. The Law “On the Protection of Consumer Rights” of February 7, 1992 states that the buyer has the right to refuse the goods and demand a return cash for the purchased goods, if significant shortcomings and defects are detected. Returns are made within the warranty period, which is no more than 2 years. Returns of goods can be made without a sales receipt or other documents confirming the purchase. According to paragraph 5, paragraph 18 of the article, the store does not have the right to refuse the buyer, but may require writing a personal statement indicating passport details and reasons for the return. In addition, the buyer will have to prove the fact of purchase in this particular branch of the store.
Products that are not suitable for the buyer for a number of reasons are also subject to return: 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 for it have been preserved. When contacting the store, you must provide tags and the receipt used to make the purchase. The reason why the failure occurred is also indicated. The documents can be: warranty card, cash register or sales receipt, a control tape that can be requested from the entrepreneur. On average, it should last 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 this, a document on the return of the goods is drawn up. He wears free form. After the documents are completed and signed by the entrepreneur or manager, the cashier can give the buyer cash. Next, you need to draw up an act that is responsible for returning the amount of money to the buyer. The procedure for registering the act was described above. The act is drawn up in accordance with all the requirements corresponding to form No. KM-3. The refund amount is recorded in column 15 of the operator's journal. Daily revenue is reduced by the amount of funds issued. Accordingly, if a check is brought on a day other than when the return is issued, then it does not go through the documents.
Ending the working day at the cash register
At the end of the work shift, an X-report is printed. It serves for preliminary verification of the status of the cash register and cash. After this, the cashier punches the Z-report. It serves to reset the daily information in the cash register. All data is transferred from the cash register's RAM to the fiscal memory. As a result, the daily revenue is reset to zero and the fiscal shift is closed.
The Z-report serves not only to display the current amounts that passed through the cash register during the working day, but also to show the number of returns. It displays applied discounts, canceled purchases and other information. As a result, the daily revenue in the cash register must correspond to the information that is shown in the control figure of the report and the amount that was handed over to the entrepreneur. Revenue can be delivered several times during a work shift. The frequency of collecting money depends on the volume of purchases made. When collecting funds, a cash order is issued. It has the form No. KO-1. In this case, the cashier keeps a receipt indicating how much was deposited. If the manager performs the functions of a cashier, he can do without depositing funds and filling out an order.
All reports 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 throughout 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 issues a certificate. It has 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 the 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 “Delivered to the Bank” and the receipt number are filled in.
If there are several machines operating at a point of sale, a summary report is created at the end of the working day. It has the form No. KM-7. It contains data received from the Certificate reports of all cashiers. More details about it can be found in Resolution No. 132.
After the cashier has completed the shift and taken 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 columns 6 and 9. Also in column 10 he enters the daily revenue. At the end, he leaves a personal signature under the data. His information is certified by the signature of the entrepreneur or general manager.
All journal entries are made using Z-reports. If there is no revenue for the day, a zero report is issued. All fields are filled in accordingly. The first column always indicates the date when the Z-report was taken. After this, the serial number of the report is entered. Columns 4 and 5 are intended for them. Point 11 of the journal contains information about cash handed over to the entrepreneur or general 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. The total cost of all such purchases is entered in them. Section 15 of the journal is intended for recording funds that were returned for goods or entered incorrectly.
All data that was 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 are intended for this, respectively. If the company does not have a separate cashier, the manager can leave a signature only in columns 7 and 16.
All information that confirms the transfer and receipt of funds, such as the cashier’s journal, z-reports for all working days, control tapes and other papers, are stored for the period established for storage primary documents. It is at least 5 years. All responsibility for storing information falls on the entrepreneur.
In case of deregistration of the cash register tax office has the right to request for verification all documents confirming the passage of funds through the cash register.
If the law obliges your organization to use for tax accounting cash register, it must be sealed at the central service station and registered with the Federal Tax Service. Only after registration you will receive the right to legally use the cash register ( cash register equipment).
At the beginning of the working day, turn on the cash register, check the date, and correct it manually if necessary. The date must be greater than the previous date Z-report so that the current operation mode is activated. WITH please X -report. The key combination for printing a report may differ on different cash register models; in any case, this sequence is indicated in the instructions included with the cash register. After “0.00” lights up on the screen, you can begin the main work of the cashier: enter sales amounts one by one, sum up. Make sure that the correct amount is reflected in the check (and not 12.00 instead of 1200, for example). Do not forget to hand the check to the buyer, since this is a fiscal document, the refusal to issue which entails administrative liability. Regularly reconcile the amount accumulated in the cash register registers and reflected in X-report, with the amount of cash in the cash register. Be sure to make a reconciliation when changing shifts, collecting or handing over the cash register. At the end of the day, print the X-statement, check the cash in the till, and then print the Z-statement. When printing the final control check, the accumulated information is copied from the cash register RAM to the fiscal memory, and the daily revenue counter is reset to zero.
The cash register requires concentration and attentiveness, since it is the object of tax audits, so carefully study the instructions for using the cash register, write down in a language you understand how to perform basic operations on the cash register, and if you doubt anything, immediately ask for advice from an experienced mentor.
Most businessmen have already switched to “smart cash registers”; already in July of this year, such an obligation affected those entrepreneurs who were previously exempt from this. We will tell you how to work at an online cash register.
The procedure for trading organizations using cash register equipment (CCT) has changed Federal law No. 290-FZ dated 07/03/2016, which amended the current Federal Law N 54-FZ on the use of cash registers and obligated all businessmen to use cash registers exclusively with the function of transmitting data directly to tax authorities via the Internet. At the same time, all taxpayers using old cash registers are given the opportunity to modernize them, and those who did not have a cash register at all can buy new ones.
How does the online cash register work? How does it differ from older generation technology and what will tax authorities pay attention to first? Let's try to figure it out.
How the online cash register works
The main feature of the new generation cash register is that it can not only generate and print paper checks, but also create electronic fiscal documents. At the same time, data on each transaction performed by the cashier is stored in a special fiscal storage device (FN), and is also transmitted to the tax authority through the fiscal data operator (FDO). The buyer must still receive a paper check, and, if desired, an electronic copy of it to his email address or mobile device. In fact, nothing will change either for the buyer at the time of payment or for the cashier, since all processes occur very quickly and are fully automated.
Until now, old-style cash registers simply printed paper receipts and duplicated them onto a special control tape, which was stored along with reports on the cash register’s work for the shift. Tax officials had no information about the operation of a particular store until they came there to inspect it. Therefore, compliance cash discipline consisted of the mandatory generation of a receipt for each sale, timely delivery of it to the client and correct closing of the shift. This could happen every few weeks if there was only one person manning the cash register and the number of sales was small. When stores began to use new online checkouts, the operating rules changed significantly. Now they have to close their shift at least once a day, but they no longer need to store any control tapes at all.
The algorithm of cashier actions and cash register operation according to the new rules looks like this:
- The buyer gives the cashier a payment card or money for payment.
- The cashier enters the purchase data into the cash register.
- The online cash register generates a check with the necessary details.
- Transaction data is sent to the fiscal storage.
- The check is certified by fiscal data.
- The check is processed by the fiscal storage device.
- A paper version of the check is printed.
- Transaction data is sent to the fiscal data operator (FDO).
- The OFD sends information about the receipt of the check to the fiscal storage unit.
- The OFD processes the information received and sends it to the Federal Tax Service.
- At the buyer's request, the cashier sends an electronic receipt to his email or mobile device.
Scheme of operation of the new generation CCP
It is important to understand that when working with a “smart cash register” you must comply with certain deadlines, which previously were not particularly regulated. Thus, at the beginning of each working day, the cashier is required to prepare a report on the beginning of the shift, and at the end of the same working day, to generate a report on its closure. If more than 24 hours have passed since the start of the shift, the program blocks the ability to generate receipts. In addition, if the Internet suddenly disappears, the cash register can work offline for some time, saving data to the fiscal drive. This can be no more than 30 days. If the connection is not restored within this time, the cash register will be blocked.
As for the fiscal drive itself, it has its own service life, depending on the taxation system of the trading organization or individual entrepreneur. Under preferential regimes this is at least 36 months, when combining regimes - at least 13 months. After the end of their service life, trading organizations are required to store FN for 5 years.
Working with online cash registers and the procedure for their modernization
As can be seen from the above, the main difference between old and new generation equipment is the fiscal drive. Essentially, this is a separate block that has its own unique number and service life. It stores and transmits all sales information for a certain period of time. The fiscal drive itself is a hard drive that the organization must store instead of the abolished control tape. It is noteworthy that tax authorities maintain a separate register of FN, and the use of a device that is not in this register is punishable by a fine.
In addition, new generation equipment must be able to connect to the Internet; for this there must be 2 types of special inputs: wired and wireless. Based on the principles of operation, the entire cash register system can be compared to a computer. Therefore, only those cash registers that can be connected to the Internet and to a fiscal drive can be upgraded to an online cash register. As a rule, most modern models of cash register equipment allow this. Modernization will cost an order of magnitude cheaper than purchasing a new device. So, on average, an “upgrade” of a cash register will cost up to 6-7 thousand rubles, and buying a new one will cost from 20-30 thousand rubles. The software installed on the CCP plays an important role in this.
It is important to remember that you can even work on a new cash register only after it has been registered with the Federal Tax Service of Russia and an agreement has been concluded with the OFD. By the way, this service is also not free for businesses; operator services will cost about 3 thousand rubles per year. Legislators have a number of requirements for such OFDs. In particular, to conclude a contract, the operator must:
- obtain an expert opinion on the possibility of ensuring stable and uninterrupted processing large volumes information, with their subsequent transfer;
- ensure the confidentiality and safety of data received from the cash register;
- have a license from Roskomnadzor, FSTEC and the Federal Tax Service to provide telematic communication services.
Only if these requirements are met, an organization can be included in the OFD register posted on the Federal Tax Service website. As of July 5, 2019, there are 18 operators in this registry. You can enter into a data exchange agreement with any of them.
Since 2017, the rules for working with cash register systems have changed. Now sellers will have to work with online cash registers, which will transmit all information about payments to the Federal Tax Service in electronic form through a fiscal data operator.
New models of online cash registers (unlike EKLZ) have a fiscal drive. It stores all information about calculations and transmits it electronically through the fiscal data operator to the tax authorities. You can now use your own as a cash register mobile phone or tablet.
What do you need to operate an online cash register?
First you need to enter into an agreement with the Fiscal Data Operator. You must conclude an agreement before you decide to register the cash register with the Federal Tax Service. Before July 1, 2017, you will need to deregister the current cash register with the Federal Tax Service. Then find out whether it is possible to upgrade it or purchase a new online cash register. Then register the new cash register with the Federal Tax Service. Now this can be done via the Internet and even at any tax office.
You can find out whether your cash register is subject to modernization on the website of the Federal Tax Service of Russia in the “Cash register equipment” section, on the websites of the cash register manufacturer or central service center.
The model of your online cash register must be indicated in the cash register register approved by the Federal Tax Service, and the cash register itself must be used at the place of settlement with the buyer at the time the payment is made by the same person.
How does an online cash register work?
The new procedure for using cash registers has changed the rules and procedure for control cash register equipment. CCPs can now produce not only cash receipts, but also strict reporting forms.
The operating procedure of the online cash register involves issuing an electronic receipt and sending it to the buyer (to his e-mail or mobile phone). Now cash receipts will indicate the fiscal document number, the fiscal attribute of the document, the shift number, the serial number for the shift, the type of taxation and other details.
A mandatory element of a cash receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made. Cash receipt must be generated no later than 24 hours from the moment the report on the opening of the shift is generated.
Information about each punched check is stored in the fiscal drive. If your Internet suddenly goes off, you can continue to work on your cash register, making payments to customers. All data on settlements will be in the fiscal storage device, which will save all information for 30 days and, when the connection is restored, will transfer it through the fiscal data operator to the Federal Tax Service.
After 30 days without communication, the cash register's fiscal drive is blocked.
How to use a new cash register
Before starting work, the cashier must issue a report on the beginning of the shift, and at the end of the working day - a report on closing.
As soon as the cashier punches the check, the check data immediately goes into the cash register’s fiscal storage device and is transmitted to the fiscal data operator (OFD) via the Internet.
The OFD sends a response to the cash desk about receiving the information and at the same time transmits the data to the Federal Tax Service. If your connection is lost, the data is stored in the fiscal drive for up to 30 days and sent to the OFD as soon as the connection is restored.
The OFD stores information about transferred checks for 5 years, after which it is destroyed.
Who can work without an online cash register?
Until July 1, 2018, online cash registers may not be used:
- organizations and individual entrepreneurs performing work and providing services to the public, subject to the issuance of strict reporting forms;
- organizations and individual entrepreneurs engaged in trading using vending machines (vending);
- Individual entrepreneurs using the patent tax system.
Online cash registers will not be used for the sale of newspapers and magazines; securities; travel documents; at markets, fairs and exhibition complexes; peddling trade; shoe repair; caring for children, the sick and elderly, and in many other cases.
IN hard to reach areas Cash registers may not be used, and in areas remote from communication networks, work on new cash registers is used without transferring fiscal documents to the Federal Tax Service.