All cash flows passing through the cash register during a work shift must be recorded in the Cashier-Operator's Journal in the KM-4 form. This is the primary accounting document, which is filled out daily by the responsible cashier based on the Z-report.
With the beginning of the use of online cash registers, keeping a log of the cashier-operator became voluntary.
Before starting work, the journal is registered with the tax office. To do this, all pages of the magazine are numbered, laced, and on the last page a note is made: “Numbered, laced and sealed with __ sheets.”
The record is certified by the signatures of a tax inspector, chief accountant and manager. The organization's seal is affixed.
Each cash register maintains its own accounting log. Entries are made by hand with a ballpoint pen.
Sample of filling out the cashier-operator log
View a sample journal in the KM-4 form: page 1 page 2 page 3
Cashier-operator journal form. Form KM-4
View the journal form according to the KM-4 form: page 1 page 2 page 3
Rules for filling out the cashier-operator log
The cover indicates the name, address, OKPO, INN of the organization, name of the division (sales outlet), data on the cash register (model, factory and registration - number assigned during registration with the tax authorities).
The “Period” line contains the actual start and end dates of its maintenance. When the log ends, a new one is logged.
The title page is signed by the person responsible for maintaining the journal - the cashier (cashier-operator).
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Filling out the inner pages of the form:
1 – date of the Z-report at the end of the shift or working day. If several Z-reports are taken in one evening, then the data for each is entered under one date in a separate journal line;
2 – department (section) number, if the outlet has such a division. It is not necessary to fill out;
3 – full name of the responsible cashier;
4 - number of the Z-report taken at the end of the work shift;
5 – modern cash registers do not have this function. The column may not be filled in;
6 – indication of the total amount - all money entered on this cash register for the entire time of its operation - at the beginning of the day. This amount increases with each Z-report taken;
7, 8 – signatures of the cashier and administrator;
9 – indication of the total amount at the end of the work shift: figures from group 6 + accumulations (gross total) for the work shift;
10 – revenue per work shift; includes cash, non-cash and refunds on unused checks;
11 – only cash revenue, which is submitted to the accounting department according to the cash receipt order;
12 – column is filled in if the cash register has a function for counting non-cash payments;
13 – the amount of non-cash payments, if any;
14 – total amount of cash and non-cash payments minus refunds;
15 – refunds to customers using unused cash receipts, if any;
16 – after the cashier fills out the journal, he draws up a certificate report (form KM-6), passes it along with the cash to the senior cashier and signs in this column;
17 – signature of the administrator or senior cashier who received the money from the cashier-operator and checked the accuracy of the calculations;
18 – signature of the manager (senior cashier);
Columns 1,2,3,6 are filled in at the beginning of the work shift.
If corrections need to be made to the journal, they must be certified by the signature of the cashier-operator, the chief accountant and the head of the enterprise. The cashier-operator's journal is kept for at least 5 years.
Column 1: Date (change)
The date for the withdrawal of Z is set - the report that is entered into the journal. If several Z-reports were taken for this date, then they all need to be entered in a separate line, but they will all be the same date. The word “shift” in this column means that if on one date you worked two shifts and two different cashiers, you can (not necessarily) put the shift number in brackets, for example: 02/01/2013 (1).
Column 2: Department (section) number.
This column contains the numbers of the departments to which the amounts for this shift were made. You don’t have to fill out this column if you are focusing everything on one department, for example the first. Even if you break down the amounts into several departments, you may not fill out this column, especially since division by department is not provided for in the Z - reports of many cash registers.
Column 3: Last name, first name, patronymic of the cashier.
Full name is written here. cashier. If the cashier, administrator, accountant, CEO in one person, which means you need to enter their last names in this column.
Column 4: Serial number of the control counter (fiscal memory report) at the end of the working day (shift).
The serial number number Z of the report is written here; it can be taken from the report itself (see).
Column 5: Serial number of the control counter (fiscal memory report), recording the number of transfers of the summing money counter readings.
Column 10: Amount of revenue per working day (shift).
This includes the amount of revenue per day. This includes all cash proceeds (column 11), non-cash (column 12), returns (column 15). This data can also be taken from Z - reports.
Box 11: Delivered in cash.
Cash revenue is included here; it does not include returns and non-cash payments.
Column 12: Paid according to documents, quantity
This column contains the number of non-cash payments (payments by bank cards, traveler's checks, bank checks, etc.). That is, if you were paid by bank transfer 5 times during the day, you enter the number “5” in the column. If you cannot calculate this amount, since many cash registers do not have cashless payment counters, then you do not need to enter anything.
Column 13: Paid according to documents, amount.
The total amount of non-cash payments is entered here; it is also highlighted in the Z-report (not on all cash registers).
Some cash registers do not have a cashless payment function, so often a certain department (section) is allocated for non-cash transactions and the non-cash payment is processed there. If you are sending all non-cash funds to one of the departments, then enter in column 13 the amount of sales exactly for this department.
See example of filling.
Column 14: Total handed over.
The amount of non-cash and cash payments minus refunds is written here.
Column 15: Refund amount.
The total amount of returns for the shift is written here. This line is taken from the Z - report. If you made a refund from the cash register (when returning by customers or an incorrectly punched check), then do not forget to fill out the KM-3 act and enter the amount from this form in column 15.
Column 16: cashier's signature.
After filling out the cashier's journal, the cashier completes it, hands it over to the administrator along with the cash, and signs in this column.
Very often, the cashier, administrator and manager are one person, so one signature is placed in columns 16, 17,18.
Box 17: administrator’s signature.
Having accepted cash from the cashier, the administrator checks the accuracy of the calculations and signs in this column.
Box 18: signature of the manager.
After the shift is completed, the manager signs here.
After filling out the cashier-operator's journal, do not forget to enter the data in the cash book.
Examples of some Z-reports and information on them for filling out the KM-4 form.
Mercury 180K | Alpha 400K | Mercury 130K |
Is it necessary to fill out the cashier-operator’s logbook if nothing was punched at the checkout?
If the cash register did not display any amounts during the current day, then it is not necessary to make a report, especially since many cash registers do not allow you to make a Z-report. In a word, if you do not work on a cash register, then there is no need to fill out the cashier-operator logbook.
But, if you still want to write something down in the cashier-operator’s journal, then remove the zero check and make an evening Z-report, and then enter it in the cashier-operator’s journal.
When do you need to fill out the cashier-operator log?
The cashier-operator's journal is filled out immediately after the Z-report is taken. This can be once a day, for example in the evening - at the end of the working day. Or maybe your store is open around the clock and the shift ends in the morning, then the report is taken in the morning.
Is it possible to make several reports per day?
If you have two or three shifts per day, then you respectively take out two or three reports per day, but the most important thing is that each of the Z reports be entered as a separate line in the cashier-operator’s journal. This results in several records with the same date, but with different shift numbers.
If the cashier forgot to withdraw Z - report.
If the report was not taken in the evening, it doesn’t matter; it can be taken in the morning the next day or even the next day. In this case, in the cashier's journal, the operator needs to enter the date taken from the Z-report and spend the money on the date when it was withdrawn. Or, if the money has already been posted in the cash book, you can put the required date in the cashier’s journal and ask the cashier to write explanatory note in any form addressed to the director - this will force the cashier to be more attentive next time.
If the cashier accidentally removed several extra reports during the day.
If several evening Z-reports for the day were accidentally taken at the cash register, then each one needs to be entered into the cashier-operator’s book separately; several reports will be issued under different numbers but for the same date. Typically these are zero amount reports. You can also ask the cashier to write an explanation for educational purposes.
Is it possible to recover a lost Z-report?
Z - the report can be restored in two ways:
- Create a fiscal memory report. To do this, you need the tax inspector’s password; if you don’t know it, it’s better to call a cash register mechanic who will help you get the report. Do not try to remove the fiscal report yourself, as your cash register may be blocked if you enter the tax inspector’s password incorrectly. The fiscal report will give you information only on the total amount for the day, that is, it will not contain information on each purchase for the day.
- Make a report on ECLZ. The EKLZ stores all information on all cash receipts punched on the cash register. That is, from the ECLZ block you can extract detailed information for any working day. Remember that the EKLZ block changes once a year, so information can only be obtained from the current block.
Corrections in the cashier's journal.
Each error in the cashier-operator's journal must be certified by the signature of the person responsible for maintaining the journal. That is, next to each correction you need to write: “believe the corrected one” and sign.
Are the cashier's journal and the cash book the same thing?
No. The cash book is another document that is also required to have individual entrepreneurs and organizations for maintaining accounting records.
Fine for the absence of a cashier's journal.
Tax inspectors try from time to time to fine entrepreneurs for the absence or failure to fill out a cashier-operator's register, attracting , and the fine under this article is rather large: from 40,000 to 50,000 rubles. So there were several court proceedings (one of them: No. A56-9691/2005 dated July 28, 2005), which entrepreneurs won each time. But how many entrepreneurs did not file a lawsuit against the illegal actions of tax officials remains a mystery. Therefore, decide for yourself whether you need to keep a journal or not.
And it looks completely ugly when tax inspectors try to bring the absence of a cashier-operator’s journal under Art. 14.5 Code of Administrative Offences. In my practice, there was one such case in the Leningrad region. The entrepreneur chose not to contact the tax authorities and paid a fine of 4,000 rubles. For organizations it would be 40,000 rubles.
How to register a cashier's journal.
The cashier's journal is tied to a specific cash register. Therefore, the journal is registered along with the cash register registration. When the magazine comes to an end, you need to buy a new one, stitch it and number it, and then go to the tax office and have it certified. The certification of KM 4 journals is carried out by the operational control departments in the relevant Interdistrict Tax Inspectorate where the cash register was registered. The old completed log must be kept in the organization’s archives for 5 years. Although its storage became meaningless with the introduction of EKLZ, now all information is stored on electronic media.
Examples of a certified cashier's journal.
Where to register the cashier-operator's journal.
At the tax office - in the operational control department of the Federal Tax Service (cash register registration department), in which the cash register was registered. For individual entrepreneurs - at the place of registration, and for organizations (LLC, OJSC, CJSC, etc.) at the place of registration of the enterprise or separate division.
Documents required for registering a new cashier-operator journal.
Different tax offices may have different rules regarding the documents presented. The law also does not specify the necessary documents for registering a replacement journal. In each specific case, it is better to call the tax office and ask what they want. Here are several types of documents that tax authorities in St. Petersburg require:
- passport (form) to the cashier.
- old journal of the cashier-operator.
- Naturally - a new cashier-operator’s journal, stitched and numbered
- registration card for the cash register
- passport of the person presenting the documents and a power of attorney, if this is not the head of the enterprise.
First entry in the journal.
During the initial registration of the cashier-operator’s journal along with the cash register, the tax inspector makes the first entry in the journal, on the removed Z - a report and punched 1 ruble, 11 kopecks, although some tax authorities do not do this, but simply certify the journal with a signature and stamp.
An example of the first entry that the tax inspector leaves when registering the KM-4 journal.
The person responsible for maintaining the cashier-operator's journal.
Appointed by order of the director if the director does not want to be responsible for its maintenance. Usually this is a cashier, administrator or chief accountant. It would be a good idea for a manager to create job description cashier-operator. In practice, no one fills out this column and tax inspectors do not find fault with it. If the column is not filled out, responsibility for maintaining it automatically falls on the head of the company or individual entrepreneur.
Types of cashier-operator journals.
I've met two types. Samples of cashier-operator logs:
- Vertical magazine. Pros: more lines on the page - enough for large quantity records - less often you will have to change it at the tax office. Disadvantages: the columns are too narrow - large amounts do not fit.
- Horizontal magazine. Pros: easy to fill - wide lines that can accommodate large amounts. Cons: enough for fewer records - will have to be changed frequently.
How long does the cashier's journal last?
In a horizontal magazine cashier-operator - about 50 sheets and 20 lines on each sheet. 20 multiplied by 50 equals 1000, that is, the magazine will last approximately a thousand days or shifts
In a vertical magazine from 29 to 40 lines and 50 pages, that is, it is enough for approximately 2000 days (shifts).
You will notice that columns 6 and 9 are too narrow (especially in a vertical journal) to write large amounts of savings in them, and columns such as 5 and 15 are too wide for their meanings. Could Russian officials have come up with something smarter?
How to register a return in the cashier's journal.
Refunds at the cash desk are issued in column 15. If there were several returns for the current day, then they are all summed up and filled in with one amount. When returning, it is not necessary to punch out refund receipts at the checkout (although you can do this for beauty), but you must fill out the KM-3 form.
An example of filling out a return in KM-4 (returns totaling 1000, it doesn’t matter How many there were returns):
Please note that columns 11 (deposited in cash) and 14 (deposited in total) are less by the amount of refunds.
Registration of sales by bank card / non-cash / credit
If you make sales using bank cards through bank terminals, or accept money through a checkbook, or by any other non-cash payment, then this money also needs to be entered at the cash register. In the evening Z-report you will have a separate line showing the number of sales by bank transfer and the total amount for the day by bank transfer. These two parameters must be written down in columns 12 and 13 of the cashier’s journal.
Columns 12 and 13 are responsible for breaking through funds Not for cash - that is, by any other means:
- by bank card— the entry of funds received through the bank terminal must occur twice:
1 - on the bank terminal itself
2 - on the cash register - travelers checks
- sales on credit, etc.
There is no need to enter into the journal funds that were received into a non-cash bank account.
In column 12— the number of checks by bank transfer is written.
In column 13— total amount of checks by bank transfer.
In column 11— the amount deposited in cash must be less than the amount in column 14 by the amount in column 13, that is:
column 14 - column 13 = column 11
An example of filling out a non-cash payment in the journal: (3 cashless sales were made during the shift for a total amount of 1000 rubles).
How to stitch and number a cashier's journal.
Sheets can only be numbered by hand, although some tax authorities do not pay attention to this. There is no need to number each page; it is enough to number only the sheets. There is no need to number the cover either. Numbering starts from the first inner page.
In general, there is no standard for numbering and firmware. True, some tax inspectors insist that pages be numbered by hand.
The magazine is stitched by making two holes at the bottom, threading a thick thread through them and gluing a small piece of paper on the last page. On a piece of paper you must write by hand: “50 sheets numbered and laced”, put the signature of the director and the seal of the organization. Approximately as in the pictures:
They are flashing km-4 too different ways, sometimes all pages, sometimes starting from the spread.
There is no legislation on the cashier-operator's journal.
Filling out the title page
An example of filling out the title page (cover). It is not necessary to fill out all the fields, only the most important ones:
How to arrange EKLZ replacement and repairs
If the ECLZ on the cash register was replaced, then the amount of 1 ruble was punched in the central service center. 11 kopecks and the extra Z was removed - the report that was left at the tax office. This report also needs to be filled out in the cashier-operator’s journal. The same thing needs to be done when repairing cash registers, if the service department took Z - reports.
Where to buy a cashier-operator's magazine.
The KM-4 form can be purchased at any more or less self-respecting stationery store. You just have to stitch it and number it yourself. If you purchase a cash register at our service center, then the cashier's register is included in the cost of the set of documents when registering the cash register.
What to do if you lose the Cashier-Operator Journal KM-4? If you lose the “Cashier-Operator Journal” KM-4, you need to call a specialist from your Center Maintenance cash registers, he will take a fiscal report (or a report from the EKLZ block, if you have a modern cash register with the letter “K”) from the cash register for the entire period from the moment the lost journal was maintained. Although it is better to check the period with your tax inspector, since the process of restoring the “Cashier-Operator Journal” KM-4 is not regulated anywhere and may be different for each Federal Tax Service Inspectorate. After this, you will need to write a statement in any form to your regional Federal Tax Service about the loss of the cashier-operator’s journal, take a stamped power of attorney to draw up the “Cashier-operator’s Journal” KM-4 (for an organization), purchase a new journal and with the removed fiscal report ( or with a report from the EKLZ unit) contact the tax service (on the day the fiscal report is collected). There, based on the documents you provide, they will issue a new “Cashier-Operator Journal” KM-4.
The cash register in any trading enterprise is the most important point, a kind of “control point” at which a thorough check of banknotes must be carried out. This responsible...
By law, companies accepting payments for goods, services or work in the form of cash Money, must use cash registers in their activities. Moreover, each transaction recorded with the participation of the cash desk is confirmed by a paper check, which contains the following data: number, date and essence of the transaction, as well as the amount that was spent on it.
All actions performed over a certain period of time using a cash register are included in the cashier-operator’s journal.
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What goals and objectives does the document solve?
The journal is a means of recording all transactions performed using a cash register. It contains information about both the receipt and expenditure of funds.
In cases where an organization has several cash registers, a journal is kept for each of them separately.
Generally speaking, having a magazine allows you to solve several different problems at once. For example, with the help of a journal, the head of an enterprise can quickly determine at any time how much money has passed through during a specific period, and tax service employees, during audits, have the opportunity to quickly compare cash register readings and figures from reporting documents with information from the journal.
Do I need to register?
Like a cash register, the journal must be registered with the tax authorities.
Even the first filling of the journal occurs at the same time as the cash register is registered (the inspector punches a check with the amount of 1 ruble 11 kopecks - this value is not subsequently taken into account by either accountants or tax authorities).
To ensure that the inspector does not refuse to register a cash register, a number of other documents must be provided along with the device itself and the magazine:
- application requesting registration of the cash register;
- certificate legal entity or an individual entrepreneur;
- KKM passport;
- lease contract retail space(if the company does not have its own square meters);
- cash register service agreement concluded with a specialized center, etc.
A complete list of documents can be obtained from the territorial tax service.
What is the penalty for not having a cashier-operator’s journal?
Keeping a log is a legal requirement, so on-site inspectors tax audits Be sure to look at its presence and content. Failure to register a journal may result in a fine (although this penalty is not specified in the law).
It should be noted that conflicts often occurred between business representatives and tax authorities on this issue, leading to court. And, as practice has shown, the administrative penalty for the fact that the enterprise did not keep a log of the cashier-operator was removed from him in most cases.
Who is responsible for filling it out?
The journal is filled out by the enterprise employee who is appointed responsible for its maintenance. This could be an administrator, a specialist in the accounting department or a chief accountant, the head of the organization himself, etc.
Information is usually entered into the journal at the beginning and end of the day, and the cashier sitting at the cash register must sign it.
With his signature, he confirms the accuracy of the information included in the journal.
Features of the document
Since 2013, unified templates for primary documents have been abolished, so today employees of organizations and enterprises have the opportunity to choose whether to keep a cashier-operator journal in free form, develop their own document form, or use the unified, previously mandatory form KM-4 . The majority, I must say, follow the third path, since the standard form contains all the necessary details and lines, which means there is no need to waste time on creating the structure and content of the journal.
The document should be kept in paper (printed) form. In this case, all its sheets must be numbered and fastened together using a thick thread (but not with a stapler). You can use a ballpoint pen of any dark color to fill out the journal (other writing tools - felt-tip pens, pencils, etc. are unacceptable).
On the last page of the document you must indicate the number of sheets, put a stamp (if, of course, the use of stamps is specified in accounting policy company), and the signature of the responsible person (accounting department specialist or chief accountant).
Entries in the journal are made strictly chronologically (without gaps), while blots and errors are extremely undesirable.
If such an oversight does occur, the incorrect data should be corrected by carefully crossing out the incorrect information and entering the correct information, making a note next to it “believe the corrected information.” All adjustments must be dated and certified by the signature of the cashier-operator and the chief accountant.
The book can be maintained either on a regular basis (if a retail outlet or enterprise operates every day) or as needed.
If there were no transactions involving a cash register during the accounting period, you do not need to fill out the form.
Sample document
At the beginning of the document, on the title, it is written:
- name of the organization, its address, as well as (on the right) codes: OKUD, OKPO, OKPD, INN number;
- The cash register on which the log is kept: its name (model, brand), numbers (manufacturer and registration);
- the period during which the information specified in it was entered into the journal;
- designate the employee responsible for creating the journal.
In the second part of the document, in the table, the following are entered in order:
- day-month-year of filling, and also, if the cash register operates in two shifts - shift number;
- department (here you can put dashes if the cash register serves one department, or enter all the department numbers to which the checks “went” during the current shift);
- Full name of the employee sitting at the cash register;
- serial number of the control counter at the time of shift delivery (i.e. serial number of the Z-report - its type depends on the cash register model);
- the values of the control counter, the amount of cash that has passed through the cash register since its registration with government agencies, plus the amount received during the current shift are recorded;
- The signature of the administrator and the cashier is immediately placed (if this is the same person, then you need to sign in both cells);
- the last column includes the amount of revenue for the previous day.
- amount deposited in cash
- the amount returned to customers due to the fact that cash receipts were not used,
- signatures of responsible persons.
After compiling the journal
Since the journal is an accounting document, the procedure for its content and storage is determined either by law or by internal regulations organizations. Regarding the storage of a document during the period of its validity, one thing can be said - it should be located either in the accounting department or next to the cash register in a place inaccessible to strangers.
After the journal expires, it must be transferred to the enterprise archive, where it must remain for at least three years, then it can be disposed of in compliance with the procedure prescribed in the legislation of the Russian Federation.
The main purpose of direct journal keeping by the cashier-operator is to ensure that the owner himself has the opportunity to easily calculate the turnover of cash proceeds for the requested period. The log is also necessary so that the inspector can compare the CCT readings and cash reports
Sometimes the inspector himself gives suggestions for filling out the log. We will look at the basic aspects of filling out the cashier-operator’s journal.
The magazine itself is a KM-4 form. The form consists of two sheets. Two sheets of the form contain 18 columns, each of which must be filled out.
Cashier-operator log form KM-4 - the form to fill out is located
Mandatory journaling
There are many cases where tax inspectors tried to fine organizations for the absence of this cashier-operator log or for not filling out the log. In fact, Although keeping a journal is mandatory for an enterprise, it is not a gross tax violation.
Therefore, in cases where entrepreneurs refused to pay the fine and challenged the decision, the court remained on the side of the entrepreneurs. It is better to keep a journal than not to keep one, so as not to encounter problems in relations with tax authorities. On the other hand, the presence of a magazine cannot protect an enterprise from particularly picky tax officials.
Why a work record book is needed at an enterprise and how to draw it up correctly, you can find out
Cashier-operator's journal form KM-4 - sample filling for the enterprise
Fields to fill out:
- Change (date)
This column contains the date when the Z-report was taken (a report on the cash register produced by the cashier at the end of the shift to collect the cash register and transfer cash to the administrator). If there are several Z-reports per day, all reports with the same date are entered, but each on a separate line.
The wall column is needed to indicate your shift if two cashiers worked at the cash register during the same date, or if one had several shifts. Then the shift number is put in parentheses, for example, 1.
- Section (department) number
The numbers of the departments for which the amounts for the current shift were entered are entered. This column is optional if everything goes into one department. Also, this column is often optional if the Z-report of the cash register does not provide for doing so by department.
- Cashier's name
In this column you must indicate your full name. If the class function is performed by a person involved in some other activity, then its data is still indicated.
- Serial number of the fiscal memory report at the end of the shift
Here we indicate the serial number of the Z - report, which can be taken from the report itself.
Journal of the cashier-operator in electronic form – page 1.
Journal of the cashier-operator in electronic form – page 2.
- Serial number of the control counter
Information from column 4 is copied into this column.
This column is outdated and designed to reset the Z-counter. Modern cash registers don't do this.
- Readings of summing counters at the start of the shift
This column should be must be filled out. It indicates the total amount of all money entered by the cash register during the entire operation of the machine (cumulative total at the beginning of the working day). The value of the sum increases with each subsequent Z-report.
If you fill out a journal for a new cash register on the first day of its operation, the first accumulation will be equal to 1 ruble 11 kopecks. This amount is required to be entered at the tax office when registering the device.
You can find out how to correctly draw up a disciplinary order in the form of a reprimand and reprimand
If the device is no longer new, then the necessary data is provided in:
- Column 9 for the previous day (most often taken from there);
- In the morning X-report, but not for every cash register (some machines do not print this in the X-reports)
- You can also get the desired value if you subtract the amount of revenue for the day (in column 10) from evening savings (in column 9).
- Signature of the cashier and administrator in columns 7 and 8
These two columns must be signed by the cashier (7) and the administrator (8). If the faces match, the signatures are the same.
Cashier-operator's journal form KM-4 - sample filling you can download
- Readings of summing money counters at the end of the shift
The savings (gross total) at the end of the work shift will be entered here. This indicator represents data from the 6th column, summed up with revenue for the past day. For further misery, this data can be immediately transferred to the 6th column of the beginning of the next shift.
- Amount of revenue per work shift
In this column you must enter the amount of revenue per day. It will include all cash proceeds (11), non-cash (12) and returns (15). Data can also be obtained in Z-reports.
The cashier-operator's journal is an example of filling it out.
- Delivered in cash
We enter cash proceeds (without returns and non-cash payments).
- Paid according to documents (quantity)
Now let’s enter the number of non-cash payments (these include payments by bank card, traveler's checks, bank checks, etc.) For example, if you were paid by cards 10 times for a shift, then enter “5”. If there is no way to count, and this function is not provided in the cash register, then the column is not filled in.
- Paid according to documents (amount)
The total amount of all non-cash payments is indicated, and it is also highlighted in the Z-report (but not with all cash registers).
Some devices do not have a cashless payment function, so often a separate section is allocated for non-cash payments, and the non-cash payment is processed there. If all non-addressed funds make their way to one department, then the 13th column indicates the amount of sales for this specific department.
Download the power of attorney form to receive goods and familiarize yourself with the basic rules for drawing up this document, you can
- Total rented
This includes the amount of payments (cash and non-cash together) minutes of refunds.
- Refund amount
The amount of refunds per business day is indicated. This indicator is taken from the Z - report. If the return was made not from the cash register (because it is permissible to make a return not from the cash register), remember that in this case you need to draw up an act KM-3, then enter the amount from the form in column 15.
The return of money from the cash register cash drawer is possible only for those checks that were punched that day. Each item must be accompanied by an act in the KM-3 form.
- Cashier's signature.
When the cashier has filled out the journal, he needs to fill out the KM-6 form (certificate report). He then passes this form along with the cash to the administrator, and then signs the box. If the cashier, administrator and manager are one person, then in columns 16, 17 and 18 it is necessary to put the same signature.
- Administrator's signature
After accepting the cash and checking the calculations, the administrator signs the box.
- Manager's signature
After the end of the working day or shift in the column The manager must sign.
After completing the journal, it is important not to forget to enter the data in the cash book.
Replaced the cashier-operator's journal and made changes
If the journal ends, then it must be “repaid” at the tax office at the same moment when a new one is registered. This procedure performed by any authorized employee on behalf of the manager, if available, which is certified by a notary.
When maintaining a new journal, entries begin in the same order as the old journal. The balance amounts are transferred to a new journal; the change of documents itself is carried out by the end of the year, but is not mandatory.
You can find out how to correctly draw up an inventory order and download a sample of how to fill it out in our
If it is necessary to make changes to the journal, then all corrections with changes must be agreed upon with all persons certifying the entries in the journal. Individuals must sign the records and must also affix a confirmation stamp. The main condition for changes and corrections is the mark “correctly corrected”.
If the changes are not significant, then you can simply do corrections using office whitener.
When correcting several lines, you can cross them out and write the correct one between them, but in all corrections it is important not to disrupt the chronology of the records and not interfere with the determination of cash turnover.
Filling out the cashier's journal - an example for an enterprise:
Don't be afraid to make corrections. The tax inspectorate will not impose sanctions for corrections recorded on time and signed by the responsible persons.
If you have any additional questions, you can always contact the tax service or the administrator, because managers and tax specialists sometimes express specific wishes for a particular question regarding filling out. Remember that working with a journal is a responsible activity that affects the productivity and cleanliness of reporting.
You can learn how to fill out the cashier-operator logbook correctly without errors in this video: