Why do we need departments in kkm. How to work with a cash register - types and device, operating instructions and applications. Specifics of specific devices
At the moment, cash registers are divided into several subspecies, depending on the area in which they are used and by what design they are made. According to the scope of application, cash registers are divided into trade, for the service sector, for hotels, as well as for the sale of petroleum products. If we talk about the design, then this device is divided into autonomous, fiscal, active system, passive.
Design classification
What is KKM, we will consider a little later, but for now it should be noted how exactly the machines are divided by design:
- Standalone devices have extended functionality. They are additional input-output devices. These include portable devices that can work without a constant power supply. Before using such a system, you must read the instructions that come with the kit.
- The next type of classification is fiscal registrars. They are devices that can only function in conjunction with other computer cash equipment. They receive all data through a communication channel.
- The next type is active system cash registers. What? This device can function in a computer-cash system, managing its operation as much as possible. These types of equipment include POS terminals.
- Passive systems of cash registers are machines that are able to work in a computer-cash system, but they do not have the ability to control its operation.
Cashier and KKM
A cash register and a cash register are two different devices. In the people, both versions of the technique are called the same, but these concepts have completely different meanings.
A cash register is a device that can perform any cash transactions. It is about both income and expenses. All transactions that occur with cash must take place at the checkout. As a rule, private enterprises and organizations always have cash transactions, so almost everyone needs a cash register.
A computer cash machine should be used in all cases where a person has chosen the UTII taxation system when creating private activities. In this case, it makes no sense to buy and use a cash register. In such situations, the BSO is used.
Purchase of KKM
The law on the use of KKM regulates the situations in which it is necessary to purchase this device. Previously (before purchasing the device), you should contact the tax office. It will allow you to accurately select the device that will be ideal for your type of activity. It should be noted that if the device is not included in the State Register, then it is prohibited to use it. You should know which model of computer cash register will be the most suitable and will be able to meet all the parameters.
We are talking about the place of installation, the microclimate and the intensity of the workload of the device. When choosing, you need to note the fact how many sections and departments there are in the enterprise that will go through a particular cash register. Maintenance of KKM should be carried out at least once a year in order to protect yourself from inaccuracies in the calculations.
When buying, you should also pay attention to which receipt tape will be used, whether there is a need for synchronization with a computer, printer or scales. After choosing a suitable model, you need to contact the service center and purchase the product. There they will issue a warranty card and documents allowing the machine to be put into production. The owner remains to apply to the tax service for registration of the device.
When buying used equipment, you need to pay attention to the appearance of the device. In addition, there must be documents that confirm the registration of the device with the tax service. This type of equipment must have all the papers up to the contract of sale.
Registration in the tax
As mentioned above, the cash register (KKM) must be registered with the tax service. To do this, you should contact the service at the place of registration or choose an intermediary, which is a special organization. She is able to perform all the work for the owner of the enterprise by proxy.
The specialist must bring to the tax office all the documents that are necessary for registration. We are talking about a paper confirming the request to register the car with the tax office. It is necessary to provide TIN, cash book, cashier's journal, as well as a document that confirms the call of a service specialist. You must also attach an application, which will be completed in advance. This is a document that is a request for registration of a car.
You should also provide an agreement on putting the machine into operation, instructions for KKM, as well as a seal, a registration card and a maintenance agreement. Additionally, you must provide the applicant's passport and the device itself. It is necessary to register the device before the operator starts working on it. Otherwise, it will be considered a violation.
Service
What is KKM should already be clear, but how to maintain it? All work related to the technical side of the device should be entrusted only to specialists. At the same time, they must be employees of the center with which the service agreement was signed. Each service station sticks a hologram on the device. It depicts a circle in which a person is drawn at the cash register. On the inside of this sticker there is an inscription “Service” and the year of registration of the device.
The representative of the center carries out the service in accordance with the schedule, which was drawn up in advance. It does not matter what state the device is in. Maintenance should take place at least once a month. The specialist must check how the device works, its interface, whether it prints checks, and if necessary, lubricate parts of the device and replace power parts. In addition, a specialist must carry out maintenance if an emergency call was received. After all problems are corrected, the employee needs to seal the cash register and record all the data in the register.
It should be noted that the overhaul adjustment of the cash register should be carried out directly by the cashier himself. We are talking about external inspection, cleaning cash registers, replacing the cartridge, checking the performance of the electric drive. Cleaning should include the removal of dust with a brush or by blowing from all accessible parts of the cash register. All devices must be tested for functionality in January or February. This is written into the legislation.
It is forbidden to use devices that do not have a seal or it is damaged, as well as if there is no marking from the manufacturer. It is also impossible to use faulty equipment. Serious problems, judging by the provisions in the legislation of Russia, include the illegible printing of the KKM check. It is also worth adding the lack of details due to such problems. Also, incorrect performance of operations and the impossibility of obtaining data from the fiscal memory prohibits the use of the device. This should be taken into account when working.
Work at KKM
Before you start working for KKM in retail, it is necessary to perform a number of manipulations. The operator must familiarize himself with the operating rules and sign the appropriate document that will confirm this.
In addition, a person still needs to read the instructions in order to understand how to use a computer cash register. It should not be forgotten that all liability for shortcomings in the production cycle will lie with the cashier. Every day, the cashier will need to enter information about the received revenue into the data log.
Do not forget that the computer-cash machine must be configured to print details on receipts. This issue will not be dealt with by the cashier, but by a specialist from the service center. Everything is described in detail in the instructions for the KKM. Among the required requisites should be highlighted:
- TIN of the enterprise;
- his name;
- serial number of the device;
- serial number of the printed check;
- the total amount due;
- presence of the requisites of the fiscal regime;
- date and time of purchase.
Optional fields include departments, the conclusion about the payment of tax in the check, and the password of the cashier.
Before starting work, it is necessary to insert a tape into the cash register, and then turn on the device and check the date. Next, you need to conduct one check to understand if the print quality is good. To do this, a zero check or an X-report is printed. Cash receipts should be issued when paying for services and products, and not together with the issuance of goods.
What you need to know and do as a cashier
Every day, the requirements for the qualification of a cashier are increasing. At the moment, a person who works in this position needs to know the instructions for the cash register and the rules for its operation well. The operator must be able to perform his duties on different machines, know the range of goods and their cost. He must also be able to distinguish the signs of a malfunction of the device.
If any appear, it is necessary to report them to management. If the malfunction is small, then you should fix the errors yourself. The controller-cashier must be able to safely serve customers, ensure that repairs and maintenance of the device are carried out on time, in addition, he should be able to distinguish fake bills from real ones and know the characteristic features of all bank cards.
At the end of the day, the cashier-operator must fill out the journal and shoot the Z-report. Thus, he gives out the proceeds for the whole day and closes the shift. After the Z-report is taken, it will no longer be possible to break through anything at the checkout that day. All KKM models work according to this scheme.
Interaction 1C and KKM
Sometimes, depending on the type of activity of the enterprise, there may be a need to use various devices - from cash registers to barcode scanners. In order not to purchase a large number of devices, you can buy a complex one that works on a POS-terminal or install a KKM driver program. With it, they work correctly by exchanging data.
The task of joint operation of a cash register with a terminal or driver is interaction with 1C. If an enterprise, for example, works with the completion of purchase and sale transactions, then, in turn, the 1C program provides the cash machine with absolutely all data about goods, and also records all information about sales. Quite often, before the start of the shift, a report is unloaded from the product directory. All leftover products are unloaded from 1C, and after the shift is completed, the total for the entire shift is loaded. The CMC review should include a description of this type of interaction.
Many enterprises use devices in a complex. They are able to perform the functions of KKM and 1C. This allows you to automate operations. For example, a product arrives at a warehouse. And it must be moved from one warehouse to another or put on sale. All this can be done by the device. In addition, with the help of such a device it is quite easy to carry out an inventory, return to the supplier or take away from the buyer already sold goods, as well as make wholesale sales.
KKM models
What is KKM, have already been explained, but what are the most popular models? Among all KKM models that are produced and registered in the Russian register, there are the most popular devices.
For example, the AMC-100K cash register will be convenient in the field of small retail sales. This device has a special box in which you can put bills, and the functionality allows you to connect a barcode scanner.
Pos-terminal EasyPos, which is called Optima, has small dimensions when compared with the previous model. This system is great for retail outlets that have a small sales volume, as well as for cafes.
"Mercury-100K" is a small device that can automate the sales process.
KKM and taxation
Many types of cash registers are used if the company is not a UTII payer. The fact is that in this mode of operation, the tax is calculated not based on the amount of income, but on the amount retail space. Accordingly, people who work according to this scheme must provide strict reporting forms. This can be called a receipt, check or any other document that confirms payment from the buyer.
In this case, BSO is used. This device must indicate the name of the document, number and series, the name of the owner, the name of the organization itself, the types of services provided, the total cost, the date, the signature of the person who performed the operation, the seal of this company, TIN. The contractor does not have the right to make BSO.
In many activities, you can not use either KKM or BSO. In this case, as a rule, people are selling newspapers, magazines in kiosks, given that their share is only 50%. Also similar are organizations that sell coupons for travel in transport, provide meals for schoolchildren and workers, trade at exhibition centers, fairs and markets. We are also talking about small retail trade from baskets. You do not need to use these devices when selling drinks and ice cream through kiosks. Also included in this list is the sale of milk, beer and fish from a tanker.
Patent taxation system
Using the patent system of taxation, a private enterprise can carry out non-cash and cash payments without using cash registers. In this case, it is necessary for the buyer to issue a document that will confirm the fact of receiving money. A company that works on the simplified tax system must, when selling a product or providing a service, issue a cash receipt to a person. If the client is a legal entity or an entrepreneur, then there is a small nuance.
The seller must issue both a KKM check and a credit note. You can even make calculations using electronic money. In this case, it is necessary to conclude an agreement with the operator that provides the currency. The client transfers money to the operator, and he credits the funds to the account. However, it is impossible to settle accounts between legal entities and individual entrepreneurs in this way.
Deregistration of KKM
The tax office can deregister a computer cash machine if activities related to cash payments are terminated, the place of use changes and the device should be re-registered with another tax service if the machine is out of order, excluded from the register, its service life has expired (7 years), and even if the format of the enterprise changes.
By law, Every entrepreneur should have a cash register that performs operations with various types of money. Many mistakenly believe that it is quite difficult to use it and it will not work to master it on your own. To do this, you should familiarize yourself in detail with the use of at least one type of apparatus and you can safely work on all of them.
Those who have entered into a contractual relationship with the owner of the business on liability of a material nature can carry out activities with KKM. In addition to the contract, they are required to have experience working on this machine: correctly beat off checks and reset it.
It should be remembered that before the start of the workflow, the director (head of department) is required to preparatory work: open the drive and the counter, punch the check and verify the punched amount received for the previous shift and reconcile with the cashier's records. The sums must match exactly.
The director's direct duties should include following:
- Entry into the journal of accurate information, certification with your signature.
- Issue the initial readings of the control tape (number, date and time of the start of the workflow, readings of the control register).
- Release of the keys to the responsible employee.
- Issuance of change money.
- Timely provide workers with ribbons, coloring compositions.
Responsibilities of the employee, before starting the process at the KKM:
- Checking the working condition.
- Adjustment of time and date, check of KKM blocks for integrity.
- Zero check.
- Before starting the workflow, break through several zero checks to check the operation of the cash register.
- At the end of the working day, hand over all cash to the senior cashier or director.
Operating principles depending on the type
The device is a very complex variety in technical terms. in electronic format. Some of its parts are considered integral. These include:
- There are two types of monitor, for the cashier and for the person making purchases.
- Box for collecting banknotes.
- Tape block.
- A printer.
- Memory.
KKA has a device that transmits available information to the buyer. A monitor must be present, one is installed for the buyer so that he can see all the necessary information on the screen. Another is placed for the cashier.
Keyboard applied to enter the desired volume Money. This affects the purpose of the cash desk, with its help the required amount is driven in and is reflected on the check. The device has a division of buttons by color, they are divided into several parts, where each determines specific group goods.
Tape block refers to the necessary part, the direct purpose of which is to store all information, including the operations performed. The device is located inside the machine itself, there is no need to connect it separately.
Fiscal memory designed to record the masses of money that have passed through the cash register. They deal with the proceeds received on a daily basis and are reflected in the Z-report. Information is taken at the end of the work shift and stores all events with dates and detailed information for the hours worked.
Each KKM has bill collecting tray, which is an ordinary metal (plastic) box with several types of locks. One of the simplest options is an ordinary mechanical latch. However, a modern solution to the problem is an electromagnetic locking device.
The main task of the printer is to print a receipt. The cash desk prints them to the buyer and for reporting in point of sale. For the buyer, the check serves as proof of purchase. Varieties of some cash registers print them for other documents, this is considered a good help in work.
It should be remembered that there are many varieties of cash registers and sizes of check tapes, if you use the wrong one, the cash register will quickly become unusable.
Exploitation
The first thing to do is to turn on the KKM in the network. Many of them have buttons on the panel on the back side, they are activated by turning the key to the REG position. If many zeros are displayed on the monitor, it indicates correct operation.
Subsequent activities take place in the following way:
- Authorization. Many cash registers start their work when the cashier logs in. You must enter the service number, the password is required. Some varieties start working after using the special card. destination.
- The calculation is carried out by entering the required amount. To do this, enter the correct value using the keys. Next, the button of the desired section is pressed (as a rule, they are divided into various divisions: for example, shoes, clothes, products, etc.). Some cash registers have the ability to read the barcode from the product, the required amount is beaten off on its own. Next, the button "Payment" or "Cash" is pressed, the purchase is made.
- If there are discounts for a certain type of product, they are beaten off immediately at the checkout. You should enter the full price (without deducting certain percentages), select a category, print the amount and press%, the discount will be beaten off on its own.
- If you need to recapture several products, you should dial the amount, press the desired department. You should beat off until all types of purchases are over, click the "Payment" button.
- If you need to cancel a zero check, you should press the "Payment" or "Cash" button.
These are the general varieties of working with KKM, if necessary, find out the principle of operation of a particular machine, information can be found on the Internet, or trained in certain organizations.
In the shop
First of all, the employee is obliged to conclude an agreement on liability of a material nature. This is done to prevent theft of funds.
- The work of a cashier always begins with the fact that it is necessary to refuel the car. A tape is inserted into the cash register, a special entry is made indicating the number, its type, date, exact time of inclusion, indications at the time the cashier entered work. After filling in all the data, the cash tape is certified by the senior cashier.
- Next, you should check the accuracy of the date and time data. Many devices have the ability to independently store the necessary information. There are cash registers, which should be checked for accuracy of time and date before each shift, if necessary, set them.
- Before starting the work process, check the ability of the device to work. To do this, zero checks are printed, they check the clarity of the print, the availability of all the necessary information. Trial checks should be kept until the end of the work and attached to the reporting documentation.
- Next, the X-report is printed, it has an intermediate character and during its printing, the amount is not reset. During a work shift, such checks are printed several times. This is done to control the funds received by the cashier. They are printed out at the time of receipt of the proceeds. During the shift, you can beat off an uncountable number of checks, they do not affect the work, but they help to control the correct flow of funds.
- X-reports can be taken by department, at the end of the work shift and to obtain the final result. They keep records of the excess or lack of finance in the cash register.
- In case of breaking through an incorrect check, the correct one is re-knocked out, the wrong one is stored until the end of the shift. After closing and submitting a report for the day worked, it should be drawn up in a single document. Next, an act is drawn up, which indicates the type, model of the cash register, registration and manufacturer's number.
- An act is drawn up indicating the check number and the broken amount. The check is pasted to the act, which is certified by the operator and the entrepreneur.
May happen. The reasons may be different: the product did not fit in color and style, has manufacturing defects, etc. This can only happen upon presentation of a receipt, the integrity of the product (the presence of a price tag on it, etc.).
In addition, there must be an amount punched in the cash register. An act on the return of goods is drawn up. It is written in free form. After correctly drawn up documents, which are signed by the entrepreneur himself, the money for the goods can be returned.
At the end of the working day, an X-report is printed, which is performed to reconcile the cash register and the cash in it. After it, the Z-report breaks through, which resets all accepted funds for the shift. All information is automatically transferred from RAM to fiscal memory, the received revenue is reset to zero and it is closed.
Typical mistakes
There are standard errors that can lead to breakage of the CCM. These include:
- Battery failure. This is a common reason why a machine fails. To eliminate such problems, one should carefully consider the KKM. It is best to charge in the off state, this will maximize the service life.
- Using a charger not recommended by the manufacturer. To eliminate such causes, you need to use devices that allow the factory.
- Incorrect tape loading. To eliminate the error, it is necessary to use only the tape that was recommended by the factory producing the cash register.
- Liquid penetration. In the event of such a nuance, you should immediately turn off the device and contact the service center.
- The auto cutter in the fiscal registrar broke down. This often happens due to the fault of the cashier, who sharply pulls the tape and loosely closes the covers of the registrar, as a result of which the blades strike.
Instructions for working with Frontol are presented below.
Any work at the place of the cashier begins with refueling the cash register. To do this, a tape is inserted into it, on which a special marking is applied containing the number of the device and its type. Also on the tape contains the date of work, the exact time of inclusion. At the beginning, the meter reading is applied at the time the cashier intercedes. Before the first operation, all statistical data are certified by the operator or shift supervisor.
Next stage is to check the date of the CCP. Most electronic cash registers perform automatic installation and date verification. But some mechanical models require manual verification. On average, the date should not be earlier than the last Z report was made. Otherwise, it will be impossible to start the current job.
All norms and requirements for setting and controlling the time and date are contained in the Decree 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 fined for not using CCP.
Opening a shift at the cash register
When a shift is opened, the cash machine is checked for operability. To do this, a test receipt is printed. If necessary, several checks can be printed, on which the zero amount appears. The main task of the zero check is to check the clarity of printing, the quality of designation of details, dates, check digits. Prior to the start of punching real numbers into the operation of the CCP, the date and time can be adjusted. Trial checks are stored until the end of the shift of the operator or the end of the department. They are attached to the report from the cash machine.
After that, the X-report is printed. It is of an intermediate nature. During its printing, the current amount is not reset. The X-report prints the current meter readings. They are divided into sections and general indicators. The main task of the first report is to reconcile the indicators in the 9th column of the Journal for the previous day with the current data. They are also recorded in the Journal of the teller for the current day in the 6th column. During the work of the teller, several X reports are taken. They are designed to control the incoming funds to the cash register. They are also printed during the delivery of part of the proceeds. The number of broken X-reports per day is not limited. It does not affect the statistics of work, but helps the cashier to track the correctness of settlement operations.
X reports vary by type. They can be removed by sections, based on the results of the shift or the final result. They control the presence of shortfalls or excess funds at the checkout. When the report is printed, the value is reconciled with the current cash in the cash drawer.
The simplest models print a check only after the cost of the goods has been broken through and the enter key is pressed. Most cash registers have a cost entry via a barcode. It is also possible to carry out intermediate operations, calculate the change from the amount received, and make discounts on special cards.
A receipt confirming the purchase is given to the buyer at the time of cash collection. Issuing a check at the time of delivery of the goods is considered incorrect. Significantly different operations for punching a check, when the calculation is made by a non-cash method (bank cards, checks, coupons).
advance system
When working with entrepreneurs, an advance system is allowed. In her case, payment for goods and services is received at the checkout in advance in a partial amount. This phenomenon is called advance. The tax system insists that a check from KKM be issued for an advance. If part of the amount has been received, and the remaining value is paid upon receipt of the goods, then a separate check must be issued for this amount. Thus, the entire cost of goods and services must pass through the cash register.
Some entrepreneurs do not agree with this arrangement. They note that the sale occurs only when the goods are transferred, therefore, the advance does not go through the cash register. But in this case, the situation is challenged in court.
Power outage (light) while working at the checkout
Often there are situations when electricity is turned off in the premises. If the device does not work, then entrepreneurs or cashiers must stop work until the light is turned on. Reporting in the OKUD form No. 0700003 is not allowed, since it is not specified in the law. According to the letter dated April 19, 2005 “On the use of cash registers in the implementation of cash settlements with the population ”and other legal documents, the court makes a judgment if the check was not broken during the blackout. So there are cases when an entrepreneur was fined up to 30 thousand rubles for the absence of a check, especially if there is a cash register operating without a direct connection to the power supply.
Wrong amount shown on check
When working under load, situations arise when the wrong amount is knocked out on the check. In this case, you should re-stamp the check for the correct value. An erroneous check is stored until the end of the work in a canceled form. When the shift is closed and the daily report is submitted, they are attached and drawn up in one document. It is called the Act on the return of money to customers on unused cash receipts. The act indicates the model, type, class, number of its manufacturer, registration number of the cash desk. The Application program column contains information about the program that is used to account for goods and bookkeeping for an entrepreneur. If the program is not installed, then a dash is indicated in the column. The cashier line should contain information about the personnel number of the teller who submits reports and incorrectly punched a cashier's check. The act also contains information about the check number, the amount that was entered on it. The check itself is pasted on the sheet and attached to the act.
The act itself is certified by the cashier and the entrepreneur. If the head of the enterprise himself is at the cash register, then he signs and approves the act on his own.
Return of goods through the checkout
Similarly, documents are drawn up in case of return of goods upon detection of defects. The law "On Protection of Consumer Rights" dated February 7, 1992 states that the buyer has the right to refuse the goods and demand a refund for the purchased goods, if significant shortcomings and defects are found in it. The return is carried out within the warranty period, which is no more than 2 years. Return of goods can be carried out without a cash receipt or other documents confirming the purchase. According to paragraph 5 of paragraph 18 of article, the store does not have the right to refuse the buyer, but may require a personal statement to be written indicating passport data and reasons for the return. In addition, the buyer will have to prove the fact of purchase in this particular department of the store.
Returns are also subject to products that did not fit the buyer for a number of reasons: style, color, size or other reasons. In this case, the buyer can issue a refund if the product has not been used, has no defects and the documents are saved for it. When contacting the store, you must provide the tags and the receipt for which the purchase was made. It also states the reason for the failure. The documents can be: a warranty card, a cash or sales receipt, a control tape, which can be requested from the entrepreneur. On average, it should be kept for five years.
When returning a purchase on the day of purchase, you can present a cash receipt. In this case, the cashier or operator who issues the return puts a signature on it. After that, a document on the return of goods is drawn up. He wears a casual uniform. After the paperwork is completed and signed by the entrepreneur or manager, the cashier can issue cash to the buyer. Next, you need to draw up an act that is responsible for the return of the amount of money to the buyer. The registration process has been described above. The act is drawn up in accordance with all the requirements corresponding to the form No. KM-3. The refund amount is written in column 15 of the teller's journal. Daily revenue is reduced by the amount of funds issued. Accordingly, if the check is brought on a day other than the return, then it does not go through the documents.
End of the working day at the cash register
At the end of the work shift, an X-report is printed. It serves for preliminary reconciliation of the state of cash registers and cash. After that, the cashier punches the Z-report. It serves to reset the daily information in the cash register. All data is transferred from the RAM of the cash register to the fiscal one. As a result, the daily revenue is reset to zero, the fiscal shift is closed.
The Z-report serves not only to display the current amounts that have passed through the cash register during the working day, but also to show the number of returns. It displays discounts, canceled purchases and other information. As a result, the daily receipts in the cash register must correspond to the information that is shown in the check digit of the report and the amount that was handed over to the entrepreneur. Delivery of proceeds can be made several times per shift. The frequency of collection of money depends on the volume of purchases made. When collecting funds, a cash order is issued. It has the form No. KO-1. At the same time, the cashier keeps a receipt, which indicates how much was deposited. If the head performs the functions of a cashier, then he can do without the delivery of funds and execution of an order.
All reports that are taken from the cash register have a serial number. As Z-reports are taken, the number increases by 1. All reports, regardless of their type, are saved during the day and stored in separate documentation. They are attached to the cashier's daily report at the end of the shift.
At the end of the shift, the cashier draws up a certificate. It has the form No. KM-6 and wears a reporting form. Data for reference is taken from the final Z-report. The main task is to indicate in it the value of cash register counters, daily revenue, and returns made. The dates and number of receipt orders in the case of the work of the entrepreneur himself are not issued. If the proceeds are handed over to the bank to the collector, the fields “Sent to the Bank” and the number of the receipt are filled in.
If several devices are working at the point of sale, then at the end of the working day a summary report is created. It has the form No. KM-7. It contains data received from the References-reports of all cashiers. More details about it can be found in Resolution No. 132.
After the cashier has completed the shift and removed the Z-report, he is obliged to make entries in the journal about the value of the cash counters at the beginning and end of the shift. They are noted in the 6th and 9th column. Also in column 10, he enters the indications of daily earnings. At the end, he leaves a personal signature under the data. His information is certified by the signature of the entrepreneur or chief manager.
All journal entries are made using Z-reports. If there was no revenue for the day, a zero report is taken. All fields are filled in accordingly. The first column always indicates the date when the Z-report was taken. After that, the serial number of the report is affixed. Columns 4 and 5 are intended for them. Item 11 of the journal contains information about the cash handed over to the entrepreneur or the chief manager. This column contains data on the amounts that the manager withdraws from the cash register for various reasons.
To enter information about purchases that were made by bank transfer (credit and bank cards), there are columns 12 and 13. They contain the total cost of all such purchases. Section 15 of the journal is intended for entering funds that were returned for goods or punched incorrectly.
All data entered into the journal must be certified by the signature of the cashier-operator who hands over the shift and the entrepreneur or general manager. Columns 8, 17 and 7, 16, respectively, are intended for this. If there is no separate cashier in the enterprise, the manager can only sign in columns 7 and 16.
All information that confirms the transfer and receipt of funds, this is the cashier's journal, z-reports for all working days, control tapes and other papers, are stored for the period that is set for the storage of primary documents. It is at least 5 years old. All responsibility for the storage of information lies with the entrepreneur.
In the event that the cash register is deregistered, the tax inspectorate has the right to request for verification all documents confirming the passage of funds through the cash register.
To date, cash registers are classified depending on the design and scope of their application.
According to the field of application, there are KKM: for the service sector, trade, for hotels and restaurants, for the sale of petroleum products.
By design, cash registers are classified into:
- Autonomous, which allow you to expand your functionality by connecting additional I / O devices. This category also includes portable devices that can operate without a permanent connection to the mains. Be sure to read the KKM instructions before use.
- They can work exclusively as part of computer cash registers, while receiving data through a communication channel.
- Active system cash registers. What's this? which can function in a computer-cash system, while managing its work. This also includes POS terminals.
- Passive cash register systems. These include machines that can run a computer cash system but cannot control it.
Cashier and KKM
KKM - what is it, if not a cash desk? You can not mix and confuse the concepts of "cash" and "KKM". The cash register is the set of all cash transactions. Both income and expenses. All cash transactions must be reflected at the cash desk. It rarely happens that an individual entrepreneur or organization has no cash transactions at all. Only individual entrepreneurs who have chosen the UTII taxation system do not need to purchase and use KKM. They use BSO.
Purchase of KKM
Previously, before buying a cash register, but already knowing the answer to the question, KKM - what is it, it will be necessary to clarify with the tax office what type of equipment is suitable for a particular type of activity. You cannot use a cash register that is not included in the list of the State Register.
It is necessary to determine which KKM model is more suitable for the enterprise and corresponds to such parameters as the installation location, load intensity, and microclimate. Also, when choosing a device, it is worth considering the number of sections or departments that will be serviced by KKM; the number of working sellers; type of check tape used; the ability to connect the device to a computer, scales, printer. Having chosen the appropriate model and series, you can go to the center Maintenance where cash registers are purchased. In addition to the purchase of cash registers, the CTO will need to draw up a contract for the maintenance and commissioning of equipment. Without passing this procedure, the tax authority will refuse to register the device.
When buying a used cash register, you need to pay special attention to the condition of the machine itself, carefully read the certificate of state registration of the cash register, the presence of ECLZ and all required documents for this type of technology.
Registration in the tax
To register the cash register of an individual entrepreneur, you must personally appear at the tax office at the place of registration or entrust this work to the TsTO when drawing up a notarized power of attorney. The specialist must provide all the necessary documents for registration. This is a certificate of registration of KKM with the tax service, TIN, cash book, cashier-operator log, call log of a cash register specialist, a pre-filled application for registering a cash machine, an agreement with the TsTO for maintenance, an agreement on putting the machine into operation, everything documents for the cash register - instructions and a technical passport filled out by the employees of the CTO, a marking seal, a cash register registration card, an applicant's passport, a ICS and the device itself. It is necessary to register KKM before the operator starts working on it.
Service
Maintenance of KKM should be carried out from the moment the device is put into operation. All work related to the technical side of the issue is carried out by specialists of the TsTO, with which a service agreement has been signed.
The CTC glue their holograms on the cash register, which are a circle in the center of which a worker is depicted at the cash register, on the inside there should be an inscription "Service" and the year in which the device was put into service.
The representative of the central heating center carries out maintenance in accordance with the approved schedule, regardless of the state of the central heating center, at least once a month. He must check the device that prints checks, replace batteries, lubricate parts of the device. In addition, the CTO specialist eliminates malfunctions in cases of emergency calls. Upon completion of the elimination of the malfunctions that have arisen, the CTO employee is obliged to seal the cash register and make an entry in the call log. However, overhaul maintenance of KKM is performed by the cashier. This is an external inspection and accurate cleaning of cash registers, if necessary - replacing the cartridge, checking the health of the electric drive. Cleaning includes the daily removal of dust from the accessible parts of the device - with a brush or blowing, depending on the inaccessibility of the place. All cash registers are required to be tested for serviceability in January-February, in accordance with the Regulation on the use of cash registers. It is impossible to use devices on which the seal is damaged or completely missing, if there is no marking of the manufacturer.
It is forbidden to use faulty cash registers. The Regulations indicate the following types of malfunctions: illegible printing, KKM does not print details; operations are performed with errors or are not performed at all; Unable to retrieve data in fiscal memory.
Work at KKM
Before you start working on the cash register, you need to perform a number of necessary manipulations and steps. The cashier-operator must familiarize himself with the rules of operation of KKM against signature. Also, the cashier-operator should read the instructions in order to more accurately understand for himself, KKM - what it is and how to use it. It is necessary to conclude an agreement with him on full liability. The cashier will need to enter daily data on daily earnings into the journal of the cashier-operator. KKM should be programmed in such a way that checks with the details of the organization or individual entrepreneur are printed. This issue is dealt with by the CTO. Required details - TIN of the enterprise or individual entrepreneur, name of the organization, serial number of the check, factory number of the cash register, purchase price, date and time of purchase, sign of the fiscal regime. Additional, optional details include sections or departments, the allocation of taxes in the check, the cashier's password.
It is necessary to insert a control tape into the KKM, after turning on the device, check the date. Then check if the checks are clearly printed. To do this, you can print either a zero check or an X-report. Cash receipts are issued upon receipt of cash from the buyer, and not with the goods.
What you need to know and do as a cashier
The requirements for the qualification of personnel are increasing all the time - this is not news to anyone. Cashiers of trading floors need to know the instructions of cash registers, the device and rules for operating cash registers. The cashier-operator must be able to perform settlement operations on different models of cash registers, know the range of goods, prices for it and for the services provided, be able to distinguish signs of a cash register malfunction, report them to management and independently eliminate minor malfunctions.
The controller-cashier must ensure that the repair of the cash register is carried out in a timely manner, he must be able to distinguish counterfeit banknotes and know the distinguishing features of plastic cards.
The journal of the cashier-operator should be filled out daily and a Z-report should be removed at the end of the day. It shows the amount of revenue for the day and closes the work shift. After removing the Z-report on CCP, nothing can be broken that day.
Interaction 1C and KKM
For some activities, an enterprise may need to work with different equipment, ranging from cash registers, electronic scales and ending with a scanner and barcode printer. It can be a program that runs on a POS-terminal or a cash register driver program. Their joint work means such a mode in which they exchange data. The task of the cash register to interact with 1C: The enterprise is to register sales and return goods, and the 1C program, in turn, provides the cash register with information about the transferred goods and receives information about the sold ones. For example, another use of cash registers - at the beginning of the shift, the report “Unloading the product directory” from 1C unloads the remaining goods at the moment, and at the end of the shift, the total sales for the shift are loaded.
The integrated use of 1C KKM allows you to automate many operations. For example, to a store warehouse, to sell goods and services, to move goods from one warehouse to another. It can also be the sale of goods in a set that was created either at the time of sale, or in advance, for inventory, return of goods to the supplier or from buyers.
KKM models
Among the whole set of KKM 2014 models produced and registered in the State Register, there are several of the most popular and frequently used in Russia.
For example, the AMC-100K cash register is convenient for use in the service sector and small retail trade. The device has a built-in automatic box for banknotes, the ability to connect a KKM barcode scanner.
POS-terminal EasyPOS "Optima" has smaller dimensions compared to the previous model. This system is perfect for convenience stores, cafes, any small format retail outlets.
"Mercury 180"K - a small cash register, provides the necessary automation of the sales process.
KKM and taxation
Companies and individual entrepreneurs can do without KKM if they are UTII payers. This is due to the fact that the tax is not calculated on income, but on the basis of the size of the retail space. Therefore, taxpayers who do not use cash registers are required to provide at the request of the buyer. This may be a receipt, sales receipt or any other document confirming the payment made by the buyer for the goods or services rendered.
Details must be indicated on the BSO: the name of the document, the number and series, or the full name of the individual entrepreneur, the type of service, TIN, the cost of the goods or services, the date of calculation, the name and signature of the person who performed the operation and the Service Provider is not entitled to produce BSO independently.
Some activities provide for the possibility of non-use of cash registers and BSO. Such cases include the sale of newspapers and magazines in kiosks, provided that their share in the total turnover is at least 50%; sale of coupons for travel in public transport or tickets; providing meals to schoolchildren and school employees during classes; trade in exhibition complexes, fairs and markets. This group of activities also includes small-scale retail trade from baskets, hand trucks, trays. Sale of ice cream and soft drinks on tap through kiosks. Trade from the tank with milk, kvass, beer, live fish.
Patent taxation system
Individual entrepreneurs on the patent taxation system can conduct cash even without the use of cash registers only on the condition that the buyer will be issued a document confirming the fact of accepting funds for a product, work or service.
In a company operating on the simplified tax system, the cashier is obliged, when selling a product or service, to issue a cash register check to the buyer. If the client is a legal entity or individual entrepreneur, then there is a nuance. The seller issues a KKM check and an incoming cash order. You can make payments using electronic money. To do this, you need to conclude an agreement with any operator of electronic money. The client transfers money to the operator, and he already credits the funds to the account of the entrepreneur. But among themselves legal entities and individual entrepreneurs calculation is prohibited.
Deregistration of KKM
Tax KKM deregisters in the following cases:
- when activities related to cash settlements in trading operations are terminated;
- if the place of use of the cash register changes and you need to register the cash register in another tax office;
- if the KKM is faulty;
- if KKM was excluded from the list of the State Register;
- the KKM service life has expired (now, according to the law, it is 7 years from the date of commissioning);
- in cases where the format of the enterprise's activity changes, for example, when purchasing a new model - in this situation, the old cash register is deregistered and a new one is registered.
For re-registration, the tax service needs an application, a CCP card and a lease agreement. If the requirements of the legislation of the Russian Federation are not met, and the cash machine is not deregistered in a timely manner, a penalty may follow for non-use of cash registers in the conduct of commercial activities.
To remove cash registers from the register in the tax service, it is necessary to prepare a number of documents. This is the application itself for deregistration of KKM, a cash register with a seal of the tax administration and a passport for it; necessarily with the signature of the head and the seal of the tax authority; KKM registration card.
A tax service specialist, within 5 working days from the date of filing an application for deregistration of a cash machine, performs this procedure. To do this, he needs to carry out the removal of the fiscal report, compare the data of the cash book and the journal of the cashier-operator with the data of the fiscal report; close the journal of the cashier-operator. The documents are returned to the payer.
Cash machine- an electronic device equipped with a device for printing a cash receipt. This device has a screen, a keyboard and a printer that prints on a special paper tape.
Cash machine used to pay for goods sold and services rendered. The most important part of the device is the fiscal memory, the data from which cannot be changed. Fiscal memory accumulates data on transactions made at a given outlet and subject to taxation.
In the Russian Federation, the rules for the use of cash registers are determined by the law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards."
"Article 1. Basic concepts used in this Federal Law For the purposes of this federal law the following basic concepts are used: cash registers used in cash settlements and (or) settlements using payment cards (hereinafter referred to as cash registers), - cash registers equipped with fiscal memory, electronic computers, in including personal, software and hardware complexes. The main task of the cash register is to record on paper (cash receipt) a sale and purchase transaction. Depending on the complexity of the device, there are cash registers and fiscal registrars. KKM is an autonomous device on which the operator (salesperson-cashier) collects the purchase amount and “breaks through” (prints) a receipt. FR is a device controlled by a computer that is part of the automated place of the seller-cashier.
History of cash registersKKM classificationCurrently, there is a KKM classifier for areas of application and design. By application
By design
Laws on the use of cash registersCash registers (KKT, KKM) belong to the category of electronic computers. Cash register according to par. 1 section I. " General provisions» « model rules operation of cash registers in the implementation of cash settlements with the population "is a" counting-summing, computing and check-printing device. In accordance with GOST 15971–90 “Information processing systems. Terms and definitions”: Tab. 1 item 7. "A computer is a set of technical means that makes it possible to process information and obtain a result in the required form." Since KKM serves to process information (performs computational functions) and obtain the result in the required form (registers on paper tape), it is a computer. In accordance with GOST 15971–90 “Information processing systems. Terms and definitions”: Tab.1 p.8. "An electronic computer is a computer, the main functional devices of which are made on electronic components." The CCM includes electronic components - processor, data memory, program memory, power supply, and so on. Since all the main functions of the cash register are carried out due to the indicated electronic components that make up its composition, the cash register is an electronic computer, and therefore falls under articles 272, 273, 274 of the Criminal Code of the Russian Federation. Laws on the application of KKM
Registration of KKM in the Inspectorate of the Federal Tax Service (IFTS)
Any KKM, prior to use at points of sale, must be registered with the tax office (IFTS) at the place of registration of the organization. Registration is carried out by operational control departments of the respective territorial branches of the Federal Tax Service. On the appointed day, you need to come to the inspector of the tax service, along with a representative of the TsTO and a cash register. To register a KKM, you will need to prepare the following documents: |
