Journal of the cashier of the teller filling out a sample. The procedure for accounting for cash data. Rules for registration and filling out the journal
The journal of the cashier-operator (in the form of KM-4) is usually filled out by the cashier, chief accountant or administrator, according to the order of the director. The magazine of the cashier-operator is of two types: vertical and horizontal. The horizontal magazine has wide lines, large amounts are placed in them, but the vertical one is enough for more records, it will need to be changed less frequently.
Pages must be numbered by hand, starting with the first inside (the cover does not need to be numbered). It is enough to number the sheets, and not each page separately. To flash the magazine, you should make two holes from the bottom and thread a thick thread through them, sticking a small piece of paper on the last page. On this paper it should be written “numbered and laced 50 sheets”, the seal of the organization, the signature of the director. Filling out the title page of the journal, you can fill in only the most important columns. The registration number (it is indicated at the top right) will be provided to you by the tax inspector during registration. The first sheet consists of 10 columns, the second - of 8:- Column 1: Date (change). Here you need to specify the date of the Z-report, which the cashier makes at the end of the shift in order to carry out collection and reset the cash desk. If there were several shifts per day and several Z-reports were taken, then you can write the same date several times in different lines, putting the number of each shift in brackets.
- Column 2: Department (section) number. It should be filled out if there are different departments in the store. Then the numbers of the departments are put here, for which the amounts made their way through the shift. If everything breaks through to a single department, this column may not be filled out.
- In column 3: Last name, first name, patronymic of the cashier, the relevant data are indicated.
- In columns 4 and 5, the serial number of the Z-report is recorded, which can be taken directly on the report itself. The information is duplicated, since the form of the document is a little outdated, and some changes have been made to modern cash registers.
- columns 9 of the previous day;
- from an X-report taken in the morning;
- from the difference between column 9 (evening savings) and column 10 (revenue per day), then the entry is made at the end of the day.
You can buy a cashier-operator magazine at any stationery store. This journal is tied to the cash register. When it comes to an end, you should buy a new one, number it and flash it, assure it at the tax office in the operational control department.
All cash flow passing through the cash register for a work shift must be recorded in the Journal of the cashier-operator in the KM-4 form. This is the primary accounting document, which is filled out daily, based on the Z-report, by the responsible cashier.
With the beginning of the use of online cash desks, keeping a journal of a 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, the last entry is made: "Numbered, laced and sealed with __ sheets."
The record is certified by the signatures of the employee of the tax inspectorate, the chief accountant and the head. The seal of the organization is affixed.
Each cash register has its own accounting log. Recordings are made by hand ballpoint pen.
A sample of filling out the journal of the cashier-operator
View a sample magazine in the KM-4 form: p. 1 p. 2 p. 3
The form of the journal of the cashier-operator. Form KM-4
View the form of the journal in the KM-4 form: p. 1 p. 2 p. 3
Rules for filling out the register of the cashier-operator
The cover indicates the name, address, OKPO, TIN of the organization, the name of the unit ( outlet), data on KKM (model, factory and registration - assigned during registration with the tax authorities - number).
In the line "Period" the actual dates of the beginning and end of its maintenance are put. When the log ends, a new one is registered.
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 - the 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 line of the log;
2 - number of the department (section), if the outlet has such a division. Filling out is not required;
3 - full name of the responsible cashier;
4 - number of the Z-report taken at the end of the work shift;
5 - modern KKM does not have this function. The column can be left blank;
6 - indications of the total amount - all the money punched on this KKM for the entire time of its operation - at the beginning of the day. This amount increases with each Z-report removed;
7, 8 - signatures of the cashier and administrator;
9 - readings of the total amount at the end of the work shift: figures from column 6 + accumulation (gross total) for the work shift;
10 - revenue per work shift; includes cash, non-cash and returns on unused checks;
11 - only cash proceeds, which is handed over to the accounting department according to the incoming cash order;
12 - the column is filled in if the cash register has the function of counting non-cash payments;
13 - the amount of non-cash payments, if any;
14 - the total amount of cash and non-cash payments minus refunds;
15 - returns to customers on unused cash receipts, if any;
16 - after the cashier fills out the journal, he draws up a certificate-report (form KM-6), together with cash, passes it to the senior cashier and signs in this column;
17 - the signature of the administrator or senior cashier who received the money from the cashier-operator and checked the correctness of the calculations;
18 - signature of the head (senior cashier);
Columns 1,2,3,6 are filled in at the beginning of the work shift.
If it is necessary to make corrections to the journal, they must be certified by the signature of the cashier-operator, chief accountant and head of the enterprise. The journal of the cashier-operator is kept for at least 5 years.
The journal of the cashier-operator - a sample of filling it out is available on our website - is issued separately for each cash register. Read more about how to fill out a cashier-operator journal and whether it is necessary to fill it out when using an online cash register, read further in the material.
Why is it needed and who should have a book of a cashier-operator (form KM-4)
The journal of the cashier-operator was approved by the resolution of the State Statistics Committee of December 25, 1998 No. 132 (hereinafter referred to as Resolution No. 132), it is also called the unified form KM-4. Duty to keep a journal application of CMC enshrined in the model rules contained in the letter of the Ministry of Finance dated 30.08.1993 No. 104. But these rules have lost their relevance in connection with the adoption of a new law on the use of cash registers, according to which most economic entities are required to use updated models of cash registers capable of transmitting information to tax authorities from 01.07.2017 about settlements with buyers online.
Read about the use of online cash registers by UTII payers in the article.
The new edition of the law "On CCP" does not contain information on the need to use unified forms, and therefore the use of the book of a cashier-operator when using online cash desks is not necessary. The same is true of the Ministry of Finance in its letter dated 16.06.2017 No. 03-01-15/37692.
But companies and individual entrepreneurs have the right to independently maintain this register to record and control the revenue received.
Decree No. 132 provided that the journal is filled out by an employee working at the cash desk who serves customers (accepts money from them as payment for goods or services) using a cash register (hereinafter referred to as KKM). The same document stipulated that it should be kept by the head (manager) or chief (senior) accountant, and be issued to the cashier before the start of the shift.
You can download the KM-4 log form on our website.
In this register, the cashier had to record daily the readings taken from the cash register. Also, this magazine served to control the correspondence of the balance in the cash register with what is in the car.
When and how to fill out the register of the cashier-operator
When and how to fill out the journal of the cashier-operator of the sample of 2017-2018? We believe that organizations and individual entrepreneurs that use online cash registers and have decided to fill out the cashier-operator journal can independently establish the rules for filling it out. In this case, you can focus on the instructions for filling it out, established by Decree No. 132. The description for the KM-4 register states that the journal is filled out daily by a responsible employee - a cashier.
Entries in the journal are made with a ballpoint / ink pen of blue color without blemishes. If there is a correction, then the record about it made by the cashier is certified by the director and chief accountant.
Prior to the use of online cash desks, before starting to conduct it, it had to be numbered, laced and registered with the Federal Tax Service. Since, as mentioned above, when using online cash desks, the regulatory authorities do not feel the need for a journal, then it is not necessary to register it in the INFS. Organizations and individual entrepreneurs can decide on the need to number and lace it on their own based on internal rules. According to the instructions for filling out KM-4, the journal had to be filled in by the cashier immediately after the Z-report was made. In online cash registers, upon completion of work, a shift closing report is taken, the data of which can be transferred to KM-4.
Read more about where to download a sample and how to fill out a cashier-operator journal in the article. .
An example of filling out the register of a cashier-operator
Let's take a step-by-step look at how to fill out the journal of the cashier-operator. So, the cashier who passed the shift usually takes a report on the closing of the shift. The data from this document is used when filling out column 4 (serial number of the report), column 5 (the previous entry is duplicated here), column 6 (meter indicator) and column 10 (daily revenue). Column 9 displays data from the report taken at the end of the shift.
Columns 1–3 indicate: date, department number, full name of the cashier. In columns 7–8, 16–18, the signatures of the cashier, administrator and senior cashier are affixed, if it is 3 different person, and when combining positions, 1 signature is sufficient.
Column 11 displays the amount of cash, column 12 - the number of non-cash payments, column 13 - the non-cash amount, column 14 - the amount minus returns, column 15 - the total value of refunds from the cash register to customers.
It is very easy to check the correctness of the data entered - for this, you should compare the readings from the Z-report (column 10 of the register = column 14) and the total values from columns 11–12 minus column 15.
Some more check formulas:
- column 11 = column 10 - column 13 - (column 15);
- column 14 = column 11 + column 13;
- column 10 = column 9 - column 6.
Let's consider a sample of filling out the book of a cashier-operator.
A sample of filling out the journal of the cashier-operator
In order to avoid mistakes and figure out in which columns it is necessary to display this or that information, we suggest that you familiarize yourself with the sample filling out the journal of the cashier-operator, which you can not only view, but also download on our website.
Results
Organizations and individual entrepreneurs when making settlements using online cash registers may not fill out the register of the cashier-operator. But if they decided to continue maintaining this register in order to perform internal tasks, then they are recommended to establish the procedure for maintaining it. In the conditions of using online cash desks, registration of the cashier-operator journal with the tax authorities is not required.
The date is taken from the Z-report taken at the end of the day. If during the day several Z-reports were taken on one cash register, then they should be entered in separate lines, but the date should be the same. The word "shift" in this column means that two different cashiers worked on the same cash register. For example: 08/01/2014 (1) and 08/01/2014 (2).This designation can be used in the organization at will.
2. Number of department (section)
If the Z-report provides for punching goods / services by departments, then this column should be filled in according to the Z-report. If the organization allocates all sales to the same department, for example, department 1, then it is not necessary to fill in the column.3. Full name of the cashier
The name of the cashier-operator working on the shift is entered in the column.4. Serial number of the control counter (fiscal memory report) at the end of the working day (shift)
The column is intended for entering the serial number of the Z-report, which is usually printed at the top of the taken Z-report. The numbers must go to chronological order, if some number is missing, it means that the Z-report was taken, but for some reason it was not included in the register of the cashier-operator.5. Sequence number of the control counter (fiscal memory report), registering the number of transfers of indications of the summing money counter
This column is usually not filled in, or is filled with "0" indicators, since the journal company assumes that Z-reports should be reset to zero. In modern cash registers, this function is removed.6. Indications of summing cash counters at the beginning of the working day (shift)
The column is required to be filled in. It contains the cumulative total at the beginning of the day, the figure of which is taken from the Z-report. This is the sum of all the money punched on the cash register for the entire period of its existence. With each Z-report removed, this amount increases. If there were no failures, then it should be equal to the cumulative total for the evening of the previous day (column 9).When buying a new device, the first accumulation will be equal to 1 rub. 11 kop. (the requirement of tax inspections is observed) the tax inspector at registration of the cash register.
7 and 8. Signature of the cashier and administrator
These columns are signed by the cashier-operator and administrator. In some organizations, this position is held by the same person, in which case the signatures will match.9. Indications of summing cash counters at the end of the working day (shift)
Accumulations (non-resettable total) are entered in the column at the end of the work shift. Logically, these are the amounts from column 6, to which the revenue for the past day is added. The readings are taken from the Z-report taken at the end of the working day (shift).10. The amount of revenue for the working day (shift)
The column contains the amount of revenue for the working day (shift), which is taken from the Z-report. It includes both the amounts punched in cash and non-cash sales, as well as returns during the day.11. Cash deposit
The column contains the amount of revenue from the Z-report minus non-cash sales. As a rule, the data of this column is equal to the data of the previous one.12 and 13. Paid according to documents, quantity, amount
If the Z-report provides for the division of revenue into cash and non-cash money, then in column 12 a figure is entered corresponding to the number of purchases by bank transfer per day, and column 13 is the sum total of such purchases. If there is no division in the Z-report, then the column is not filled.14. Total surrendered
The column summarizes cash and non-cash amounts (columns 12 and 13), from which the amount of returns (if any) is deducted.15. Amount of refunds
If returns were made on the Z-report during the day, then their amount is indicated in this column. If there were no returns, the line is not filled, or "0" is put.16. Cashier's signature
The cashier-operator puts his signature in this column and, before handing over the cash to the administrator, fills out a certificate-report of the cashier-operator in the KM-6 form, in which data from the Z-report is entered.17. Administrator's signature
The administrator accepts cash from the cashier, checks the correctness of the calculations and signs in this column.18. Signature of the head
The column is intended for the signature of the head, who puts it after the completion of the shift and the delivery of cash to the administrator.Every entrepreneur involved in the commercial field must purchase cash registers for working with cash . Officials in charge of this technique are required to register the company's income in a special register. Control authorities pay close attention to the implementation of this rule, fixed by the current legislation. In this article, we propose to consider the question of how the cashier's book is filled out.
The journal of the cashier of the teller (aka “Form No. KM-4”) is a document that reflects the expense and income Money
Why do you need a cashier's journal
According to the decision of the tax inspectorate, a special register must be attached to each cash register, where the amount of revenue received from cash transactions will be recorded. The journal of the cashier of the teller is registered along with cash registers at the FMS department where the company was registered. It is important to note that the regulatory authorities have established rules according to which this book must be regularly transferred to the tax service for inspections. You can buy this register in specialized second-hand bookshops or order it at a printing house.
To fill out the journal, a unified form KM 4 is used.
The magazine, which is being prepared for commissioning, must be stitched and numbered. The prepared document is certified by the signature of the owner of the company and the stamp of the organization. Further, the document is transferred to representatives of the tax service, who must certify the journal with their own seal. A person interacting with the tax office after receiving the book back must check the signature of an employee of this structure.
Data from the financial reports on the cash desk of the enterprise are entered into the register in question. Here is fixed overall size funds received by the company's cash desk during the day. Also, this document contains the so-called "Z-report", where a summary is recorded for a certain time period. This obligation is assigned to employees of the cash desk or other officials who have the right to work with cash. It should be noted that if several reporting forms were used within one day, information about each of them should be entered in the appropriate columns of the book.
Is it necessary to register the cashier's book?
The journal of the cashier of the teller must be in without fail registered in tax authority. According to the established procedure, the cashier teller must regularly add new entries to the journal. Upon completion, the document is transferred along with the new journal to the supervisory authority for re-registration of the registry. Employees of the tax service should note the fact of re-registration in a special card, which is stored in the department itself.
In the journal of the cashier-operator, they must reflect reliable information on the proceeds received for each separately operated cash register The question deserves special attention, is it necessary to keep a journal of the cashier of the operator at the online checkout? The current resolution of the Ministry of Finance sets out the rules for the use of such registers. Starting from the year 2017, every entrepreneur working with cash registers must purchase and install modern devices that allow you to transfer tax returns online. In the law on the order of use cash register equipment there is no regulation obliging each entrepreneur using the "online cash desk" to maintain the register in question. This means that every entrepreneur has the legal right to refuse to use this element of the workflow.
It should be noted that the law does not prohibit the compilation of such registers for the purpose of use within the company.
Rules for registration and filling out the journal
According to the rules set out in regulatory documents, each company using in economic activity online cash registers have legal grounds for setting internal rules for filling in the register in question. When creating these rules for filling out the KM 4 log, you should take into account the features of the office work process.
Fill Features
Filling in the journal of the cashier of the operator is carried out according to the following order:
- The register must be completed at the end of the financial day by an official working with cash register.
- All entries may only be made with a blue ink pen.
- When making corrections and adjustments, new entries must be certified by the company's accountant and its head.
The title page contains the name and address of the company. In special fields, codes from the registration certificate are entered. Next, you should provide information about the cash register itself. Here is its name, registration number and information about the manufacturer. In the next part title page the length of time during which this register was used is fixed. The final part of the first page indicates the official who is entrusted with keeping the journal.
All entries in the journal are kept by the cashier-operator daily in chronological order in ink or a ballpoint pen without blots Considering the question of how to correctly fill out the cashier's book of the teller, special attention should be paid to filling out the table. Each page of the register contains two tables that must be completed every day. The first table indicates the date of the entry and the serial number of the shift (with round-the-clock work). The next column contains information about the department where the cash register is installed. In the event that the company this device used to serve all departments, put a dash. The third and fourth columns contain information about the employee, cashier manager and information about the device itself.
Further, the information obtained by reading the control counter is recorded. The fifth column should reflect the total amount of cash that has passed through the device since the date of registration of the device. In the same section, you can specify the amount of revenue received for a specific trading day. All information entered in this register is certified by the signature of an official. Registration of income and expenses cash documents includes fixing:
- The total amount of cash that passed through the cash register.
- Amounts of money that were returned to customers based on the refusal to use cashier's checks.
Sample design
Entrepreneurs using offline equipment need to flash and number a clean register, and then submit the document to the Federal Tax Service for registration. When using online cash desks in this procedure, there is no need. As mentioned above, this category of entrepreneurs can independently develop inner shape filling out the document.
The cashier of the teller should enter information into the book after the removal of the "Z-reporting". In devices operating in online mode, the report is removed at the end of the working day. The received information is transferred to the register in accordance with the established rules. Below, we propose to consider a sample of filling out the KM-4 form:
Table 1
If corrections are made to the journal, then they must be negotiated and certified by the signatures of the cashier-operator, head and chief (senior) accountant of the organization table 2
Failure to complete the columns can be considered by regulatory authorities as a failure to reflect information about transactions using cash registers Responsibility for the absence or incorrect completion of the cashier's book
Making mistakes when filling in the register in question cannot cause an overlap disciplinary responsibility and penalties. According to the established rules, the detected inaccuracy must be corrected. Next to the corrective entry, you should make a mark "Corrected to believe." After that, the new entry is certified by an official.
It is important to note that entrepreneurs using an online cash register have legal grounds for refusing to use this document. Also, there is no regulation in the current legislation that allows regulatory authorities to impose penalties on entrepreneurs who do not use this type of financial reporting. If a fine is imposed, the entrepreneur can go to court to protect his interests. According to statistics, the majority of legal proceedings on this topic end in favor of the enterprise, which leads to the removal of penalties.
Who is obliged to keep the book of the operator
As practice shows, the head of the company can entrust the duty of filling out the book of the cashier of the teller to any employee who interacts with the cash register. In some cases, the leaders of small companies fill out these documents on their own. In addition, the register in question can be filled in by the company administrator or by a representative of the accounting department.
An official filling out the register of the cashier of the operator, the sample of which is given in this article, must make entries at the beginning and at the end of the operating day. The completed document must be certified by the signature of the employee.
Storage procedure and terms
The registry in question refers to primary accounting documents, which determines the order in which the cashier's book is stored. It is important to note that each company has the legal right to independently develop local regulations on this topic. As a rule, the current document is stored next to the cash register. It is very important that the journal is inaccessible to unauthorized persons. It is also allowed to store a valid document in the accounting department.
At the end of the journal, the document must be handed over to the tax service in order to re-register and open a new book. Further, the register is placed in the archive of the company. The shelf life of the book on company premises is three years.. When disposing of the registry, the rules established by law should be taken into account.
The register of the cashier-operator must be laced, numbered and sealed with the signatures of the tax inspector, manager, chief accountant and seal Conclusions (+ video)
In conclusion of this article, it should be said that today companies using an online cash register in their financial activities are officially exempted from the need to maintain a cashier's book. However, each company has the legal right to use such registers for its own needs by developing an internal form for filling out the book. In this situation, the journal is not subject to mandatory registration with the tax authority.