What is a Cash Book?
The cash book (hereinafter referred to as the CC) is a consolidated document that records:
- Based on data on cash receipt orders (PKO) - the amounts that were received at the enterprise's cash desk.
- Based on data on expenditure cash orders (RKO) - the amounts that were spent from the enterprise's cash register.
In turn, PKO and RKO can be formed on the basis of various supporting documents. For example, fiscal ones, that is, those that are created using cash register equipment (primarily, we are talking about receipts and expense receipts, reports). If a business entity is not obliged to use cash register equipment, then instead of fiscal documents, sales receipts and strict reporting forms can be used as primary ones when preparing orders.
In this case, the cash desk of an enterprise means not only the specially equipped place of a cashier or accountant, but also, in principle, any place where the enterprise receives or issues funds. By “cash register” it is more legitimate to understand here not an object, but a process. Incoming or outgoing transactions can be carried out at any point of the enterprise and, in principle, even outside it, both at a stationary object and in a mobile one (and even directly in motion - when calculations are carried out “on the go” in a car or “on the fly” in airplane).
CC is used both in the case of documenting transactions in which cash register is used, and in the case of cash transactions that are not subject to fiscalization (for example, this may be the issuance of funds to an employee of an enterprise on account and the acceptance of the unspent balance). Thus, with respect to QC, fiscal documents are only a special type of primary documents.
Accounting
Postings for accounting for expenses for the purchase of cash registers and its maintenance
CCP can be taken into account as part of material production costs (MPC) or fixed assets (FP).
Note : a cash register can be taken into account as part of the inventory if its value does not exceed 40,000 rubles, and also when an organization or enterprise has a limit on the value of assets.
If the online cash register is included in the inventory, the postings will be as follows.
Table No. 1. An example of an accounting entry documenting the costs of purchasing and servicing cash registers as part of the inventory
| Debit (Dt) | Credit (Kt) | Operation |
| 10 | 60 | Costs for purchasing an online cash register and its commissioning |
| 19 | 60 | “Input” VAT on the purchased cash register |
| 68 | 19 | Attribution of “input VAT” to settlements with the budget (VAT offset) |
| 44 | 10 | Putting cash register into operation |
| 60 | 51 | Payment of debt to the seller (supplier) of CCP |
Please note that individual entrepreneurs are exempt from accounting.
If a cash register is attributed to fixed assets, its acquisition is documented using the following transactions.
Table No. 2. An example of an entry in the accounting of expenses when purchasing a cash register and assigning it to fixed assets
| Debit (Dt) | Credit (Kt) | Operation |
| 08 | 60 | Costs for purchasing an online cash register and its commissioning |
| 19 | 60 | “Input” VAT on the purchased cash register |
| 68 | 19 | Attribution of “input VAT” to settlements with the budget (VAT offset) |
| 01 | 08 | Putting cash register into operation |
| 60 | 51 | Payment of debt to the seller (supplier) of CCP |
Postings for accounting money in the new cash register
The type of entry depends on how funds are received - in the form of cash or electronic means of payment.
The receipt of cash is documented by posting:
Dt 50 – Kt 90.
Note : if analytics is carried out on customers, this should be reflected in the following entry: Dt 62 – KT 90.
Payment by bank card (acquiring):
Dt 57 – Kt 90.
Other settlements with the buyer (client):
Dt 76 (60) – Kt 50 (51).
Note : these operations may include the issuance of winnings and remuneration under an agency agreement, payment for recyclable materials purchased from citizens.
In case of return of these funds, the account posting looks like this:
Dt 50 (57) – Kt 76 (60).
Who needs to maintain it without fail and who can work without it
The cash book is a tool, first of all, for accounting, and therefore is necessarily used by legal entities. Individual entrepreneurs are not required to use it, but at the same time, they must use alternative summary documents to reflect the income and expenses of revenue. In general, the Income and Expense Accounting Book (KUDIR). At the same time, information in it is also collected on the basis of various primary documents - in particular, fiscal ones.
One of the practical aspects of using cash register is ensuring compliance with the cash limit at the enterprise. Based on the results of each cash transaction—receipt or expense—a cash balance is formed at the cash register. Its value should not exceed the maximum specified by law - the limit. And if it exceeds, then the excess must be transferred for placement to a bank with which the business entity enters into an agreement on servicing monetary transactions.
Individual entrepreneurs also have preferences regarding the limit - they simply are not obliged to comply with it. But they may well establish it: for this purpose, a private enterprise issues a separate local standard. By the way, standards similar in purpose should be adopted by those business entities that are obliged to set and comply with the limit.
The cash book is not used for the purpose of documenting financial transactions within the framework of acquiring - receiving (transferring) funds using bank cards (and alternative electronic means of payment), despite the fact that online cash desks carry out fiscalization of such transactions. Acquiring revenue is transferred to the company's current account. It does not remain at the cash register and does not affect the limit.
Entities that are required to maintain a Cash Book (or wish to maintain one) must do so in accordance with certain rules.
How to maintain a cash book for online cash registers?
The rules for maintaining a cash book are contained in the above-mentioned instruction of the Bank of Russia dated March 11, 2014 No. 3210-U. With the introduction of online cash registers, they have not changed and boil down to the following:
- the basis for making entries in the book are cash receipts and expenses, each of which is reflected in the book;
- the balance shown at the end of the day is compared with the actual availability of money;
- The book can be kept electronically, but it must be printed, bound and certified.
Cash revenue received through the cash register must still be entered into the operating cash register through the preparation of a receipt order. The amount indicated in the receipt order will be confirmed by the shift closing report generated by the online cash register, which in many of its parameters is analogous to the Z-report issued by a cash register equipped with an ECLZ.
To find out what the fine will be if you don’t have a cash book, read the material “Do I need a cash book for an online cash register?”
Rules for maintaining the Cash Book
The form of the Cash Book was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 (LINK). An enterprise can also use the form that it has developed on its own. But the one proposed by Goskomstat is quite convenient and widely used. As a rule, there is no point in abandoning it.
The cash book in Excel format can be found HERE.
The Cash Book can be maintained on paper or electronically. The second option involves the use of an electronic signature. The general procedure for maintaining the Cash Book is enshrined in the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n (LINK).
It is highly advisable to include a reference to this normative act in the job description of an accountant or cashier who, due to their job responsibilities, will work with the Cash Book.
The key rules for working with the Cash Book are as follows:
- The CC is filled out only on those days on which cash transactions were carried out - for receiving or issuing cash (acquiring, as we already know, does not count).
- At the end of the day in which the receipt or expenditure of cash was recorded, the employee who maintains the cash register fills it out using PKO or RKO (which, in turn, can be filled out on the basis of fiscal documents - receipts or expenditure checks, reports, alternative them documents - sales receipts or BSO). Afterwards, it is submitted to the chief accountant for certification.
- Each order records the total amount of revenue (expenses) for the day, regardless of the number of individual transactions.
At the same time, it is possible to create several types of orders depending on the type of specific operation. For example, cash receipt transactions carried out at online cash desks are classified into several types - in particular, operations corresponding to:
- regular (full) payment for the goods;
- partial payment for the goods (while the remaining part is issued on credit);
- prepayment (which can be represented by the purchase of a gift card).
For each group of operations, a separate cash receipt order is thus drawn up.
- An individual entrepreneur (his employee at the cash register), who does not use PKO or RKO, “directly” fills out the Book of Income and Expenses - indicating the date on which the calculations were made, in accordance with fiscal documents (or sales receipts or BSO replacing them).
- In cases provided for by law, when forming RKO and PKO, details of various auxiliary documents are used - certifying the legality of drawing up the order.
For example, an identification document of an individual receiving funds through cash settlement services (an employee who goes on a business trip, a buyer who returns goods).
It must be borne in mind that, by default, only the head of the company (or the individual entrepreneur himself, if he has put the relevant cash documents into circulation) and the chief accountant of the organization (in some cases, persons who report to him) have the authority to work with the Cash Book and orders.
In order to delegate authority to work with the Cash Book, the most important accounting document, the head of the company must issue separate local regulations. It is necessary to pay sufficient attention to detailing the procedure for applying the CC, the rights and responsibilities of the employees responsible for its maintenance - in the job descriptions of such employees.
Enter the site
RSS Print
Category : Accounting Replies : 6697
You can add a topic to your favorites list and subscribe to email notifications.
« First ← Prev. … 456 457 458 459 460 461 462 463 465 466 467 468 469 470 471 472 … Next. → Last (670) »
| accountant with numbers [email hidden] Belarus Wrote 1938 messages Write a private message Reputation: 262 | #4631[913443] February 14, 2021, 11:12 |
strelec wrote:
Tatyana wrote:
strelec wrote:
Please tell me, who is already working with KSA with SKNO, is the information in SKKO about the amount of money per day “divided” into cash and non-cash or does it only reflect the total amount according to the Z-report? Thank you in advance!
I have a tape without terminal money, as soon as it happens, I’ll send it, this is the report that comes out with SKNO
, 1.0 MB
Added by: Tatyana (All user photos)
Thanks for the photo! I wanted to know what is reflected in the SKKO system on the website when paying in cash and non-cash, is there a division, or is the overall cumulative total reflected there? I apologize for the stupid question, but why won’t there be a z-report on KSA with SKNO? And one more question: does it make sense to hand over cash (revenue + exchange) when replacing a cash register without SKNO with a cash register with SKNO at “zero”? The proceeds are rented at 0. At the beginning of the shift, we carry out the operation of depositing money for change. At the end for the withdrawal of this amount. This amount is not included in the turnover according to the Z report. Because the cashier-operator's book is not kept, then there is no other way to take into account the carryover balances so that they still agree with the IMTS. Only under 0.
I want to draw the moderator's attention to this message because:Notification is being sent...
| Elise [email hidden] Belarus Wrote 4598 messages Write a private message Reputation: 602 | #4632[913446] February 14, 2021, 11:16 |
*** wrote:
Hello! Maybe you know if we change the address and number of a retail kiosk, what do we need to file with the tax office?
Notification of a change of address and relocation of the KSA to another address is required.
I want to draw the moderator's attention to this message because:Notification is being sent...
| Cruella [email protected] Belarus, Bobruisk Wrote 8953 messages Write a private message Reputation: 1163 | #4633[913462] February 14, 2021, 13:03 |
Cruella wrote:
and I thought, individual entrepreneurs don’t keep a cashier’s book... they confirm the balance in the cash register from the previous day?!
No one knows?
I want to draw the moderator's attention to this message because:Notification is being sent...
I don’t answer questions in PM for free... the exception is questions with a Yes/No answer, I IGNORE the rest!!!!!!!!!!!!!!| Tatiana [e-mail hidden] Republic of Belarus, Minsk, Molodechno Wrote 3221 messages Write a private message Reputation: 671 | #4634[913553] February 14, 2021, 6:26 pm |
alena with numbers wrote:
strelec wrote:
Tatyana wrote:
strelec wrote:
Please tell me, who is already working with KSA with SKNO, is the information in SKKO about the amount of money per day “divided” into cash and non-cash or does it only reflect the total amount according to the Z-report? Thank you in advance!
I have a tape without terminal money, I’ll upload it as soon as possible, this is the report that comes out at SKNO
, 1.0 MB
Added by: Tatyana (All user photos)
Thanks for the photo! I wanted to know what is reflected in the SKKO system on the website when paying in cash and non-cash, is there a division, or is the overall cumulative total reflected there? I apologize for the stupid question, but why won’t there be a z-report on KSA with SKNO? And one more question: does it make sense to hand over cash (revenue + exchange) when replacing a cash register without SKNO with a cash register with SKNO at “zero”? The proceeds are rented at 0. At the beginning of the shift, we carry out the operation of depositing money for change. At the end for the withdrawal of this amount. This amount is not included in the turnover according to the Z report. Because the cashier-operator's book is not kept, then there is no other way to take into account the carryover balances so that they still agree with the IMTS. Only under 0. It is not stated anywhere that there is a need to rent under 0. And the deposit is not always reflected; if there is money left in the cash register for change from the previous day, then the deposit is not reflected. Did you yourself come up with the idea that if the cashier’s book is canceled at SKNO, then you have to hand it in at 0? I don’t see much difference in working with SKNO as without SKNO, only the absence of a cashier’s book. And the seizure is not carried out if there is no collection during the work shift. When connecting the cash register with the SKNO, did you check with the specialists connecting the SKNO about the “seizure” procedure? Or did you decide that yourself? And Angelica the Marquise of Angels posted the article
Scroll: by exchange and deposit
Question: In a store, cash registers (CAS) are used to accept money for goods. They are equipped with means of control by tax authorities (SKNO). When is it necessary to carry out a cash deposit registration operation on such cash registers? Answer: On a cash register with SKNO, it is necessary to carry out the operation of registering the deposit of cash in cases where cashiers receive this money against a signature and place it in the cash drawer of the cash register.
Rationale: Cash registers with established SKNO must ensure the execution of the administrative cash operation “official deposit of money”.
At the beginning of the working day (shift), the cashier is required to perform a registration operation on the cash register with the cash register system for depositing cash received before starting work into the cash drawer of cash register equipment (if any) or another place for a similar purpose (hereinafter referred to as the cash drawer of the cash register). Change money - money necessary to ensure the uninterrupted work of cashiers, authorized persons (hereinafter referred to as cashiers) for issuing change when selling goods (performing work, providing services). The organization determines the amount of need for this money independently in writing for each cashier’s workplace. The procedure for providing cashiers with change money is not established by law. Organizations determine it independently. For example, the following options are possible: 1) the chief (senior in position) cashier daily gives out change money to other cashiers before they begin work. And at the end of it, the cashiers hand over to the chief (senior in position) cashier all the cash they received, including the amount of change money. All these transactions are recorded against a signature in the book of cash accepted and issued by the cashier; 2) cashiers receive change money daily at the cash desk of the organization (division). At the same time, an expense cash order is issued. And to receive cash from cashiers at the specified cash desk, a cash receipt order is issued; 3 ) the amount of change money is stored in the KSA cash drawer and is not handed over anywhere.
This option is acceptable for small retail facilities that have a small number of employees and are remote from the cash desk of the organization (division).
Based on the foregoing, we believe that cashiers who received change money in options 1) and 2) and placed the received money in the cash drawer of the cash register with SKNO must perform the operation of registering the deposit of cash on it. If option 3) is used in a retail facility, then the above operation on KSA with SKNO is not performed
.
strelec wrote:
I apologize for the stupid question, but why won’t there be a z-report on KSA with SKNO?
There is a cancellation report, like a z-report, you saw in the photo, it comes with a number and all the data for the shift and a cumulative total.
strelec wrote:
And one more question: does it make sense when replacing a cash register without SKNO with a cash register with SKNO at “zero” to hand over cash (exchange proceeds)?
There is an answer to this question from Angelica.
I want to draw the moderator's attention to this message because:Notification is being sent...
If the result does not depend on the method of solution, it is mathematics, and if it does, it is accounting.| Tatiana [e-mail hidden] Republic of Belarus, Minsk, Molodechno Wrote 3221 messages Write a private message Reputation: 671 | #4635[913554] February 14, 2021, 6:28 pm |
Cruella wrote:
Cruella wrote:
and I thought, individual entrepreneurs don’t keep a cashier’s book... they confirm the balance in the cash register from the previous day?!
No one knows? They don’t confirm at all, they don’t register at all, they don’t formalize, they don’t record this information at the retail facility.
I want to draw the moderator's attention to this message because:Notification is being sent...
If the result does not depend on the method of solution, it is mathematics, and if it does, it is accounting.| Anastasia [email protected] Belarus Gomel Wrote 302 messages Write a private message Reputation: | #4636[913605] February 15, 2021, 10:06 |
Notification is being sent...
| Tatyana-M [email protected] Belarus, * Wrote 3664 messages Write a private message Reputation: 234 | #4637[913613] February 15, 2021, 10:28 |
Anastasia wrote:
Good morning! Please tell me, since October the PKOs are not strict reporting forms, what should I do if I still have old PKOs, make an order for this and everything from October can I simply not write off the damaged PKOs, but throw them away?
On the use of cash receipt order forms Based on subclause 4.32 of clause 4 of the Regulations on the Ministry of Finance of the Republic of Belarus, approved by Resolution of the Council of Ministers of the Republic of Belarus dated October 31, 2001 No. 1585 “Issues of the Ministry of Finance of the Republic of Belarus”, the Ministry of Finance of the Republic of Belarus explains the procedure for using cash receipt order forms and cash receipt order (currency). Resolution of the Council of Ministers of the Republic of Belarus dated September 19, 2017 No. 703 “On amendments to the Resolution of the Council of Ministers of the Republic of Belarus dated July 6, 2011 No. 912” amended the Resolution of the Council of Ministers of the Republic of Belarus dated July 6, 2011 No. 912 “On issues of creation and maintenance electronic data bank of document forms and documents with a certain degree of protection and printed materials, invalidation of certain resolutions of the Council of Ministers of the Republic of Belarus" regarding the exclusion from October 1, 2021 of the cash receipt order from the section "Document forms with a certain degree of protection" of the list of document forms and documents with a certain degree of protection and printed materials, information about which is subject to inclusion in an electronic database of document forms and documents with a certain degree of protection and printed products. Resolution of the Ministry of Finance of the Republic of Belarus dated September 26, 2017 No. 30 “On amendments to the Resolution of the Ministry of Finance of the Republic of Belarus dated March 29, 2010 No. 38” (hereinafter referred to as Resolution No. 30) established that from October 1, 2021, cash receipt order forms and cash receipt order (currency) do not belong to document forms with a certain degree of protection. Resolution No. 703 and Resolution No. 30 came into force on October 1, 2021. Taking into account Resolution No. 703 and Resolution No. 30, by decision of the head of the organization or individual entrepreneur, as of October 1, 2021, an inventory of cash receipt order forms and cash receipt order forms is carried out (currency) produced before October 1, 2021 (hereinafter referred to as the forms), in accordance with the Instructions for the inventory of assets and liabilities, approved by Decree of the Ministry of Finance of the Republic of Belarus dated November 30, 2007 No. 180. In the receipt and expense book for recording document forms with a certain degree of protection and certificate cards for issued and used document forms with a certain degree of protection, a record is made of the exclusion of forms (indicating series and numbers) from the list of document forms with a certain degree of protection. The cost of forms listed in organizations as of October 1, 2021 on off-balance sheet account 006 “Document forms with a certain degree of protection” is reflected in the credit of this account on the basis of an accounting statement drawn up in accordance with the provisions of Article 10 of the Law of the Republic of Belarus dated 12.07. 2013 No. 57-Z “On accounting and reporting.” From October 1, 2021, organizations and individual entrepreneurs can use forms until they are fully used.
I want to draw the moderator's attention to this message because:Notification is being sent...
You must either have the intelligence to understand, or the rope to hang yourself!!! ******** If a person reproaches you for ingratitude, find out how much his service costs, pay him off and no longer have any relationship with him ********************* ******** Education does not lie in the amount of knowledge, but in the full understanding and skillful application of everything that you know.| Anastasia [email protected] Belarus Gomel Wrote 302 messages Write a private message Reputation: | #4638[913614] February 15, 2021, 10:32 |
Tatyana-M wrote:
Anastasia wrote:
Good morning! Please tell me, since October the PKOs are not strict reporting forms, what should I do if I still have old PKOs, make an order for this and everything from October can I simply not write off the damaged PKOs, but throw them away?
On the use of cash receipt order forms Based on subclause 4.32 of clause 4 of the Regulations on the Ministry of Finance of the Republic of Belarus, approved by Resolution of the Council of Ministers of the Republic of Belarus dated October 31, 2001 No. 1585 “Issues of the Ministry of Finance of the Republic of Belarus”, the Ministry of Finance of the Republic of Belarus explains the procedure for using cash receipt order forms and cash receipt order (currency). Resolution of the Council of Ministers of the Republic of Belarus dated September 19, 2017 No. 703 “On amendments to the Resolution of the Council of Ministers of the Republic of Belarus dated July 6, 2011 No. 912” amended the Resolution of the Council of Ministers of the Republic of Belarus dated July 6, 2011 No. 912 “On issues of creation and maintenance electronic data bank of document forms and documents with a certain degree of protection and printed materials, invalidation of certain resolutions of the Council of Ministers of the Republic of Belarus" regarding the exclusion from October 1, 2021 of the cash receipt order from the section "Document forms with a certain degree of protection" of the list of document forms and documents with a certain degree of protection and printed materials, information about which is subject to inclusion in an electronic database of document forms and documents with a certain degree of protection and printed products. Resolution of the Ministry of Finance of the Republic of Belarus dated September 26, 2017 No. 30 “On amendments to the Resolution of the Ministry of Finance of the Republic of Belarus dated March 29, 2010 No. 38” (hereinafter referred to as Resolution No. 30) established that from October 1, 2021, cash receipt order forms and cash receipt order (currency) do not belong to document forms with a certain degree of protection. Resolution No. 703 and Resolution No. 30 came into force on October 1, 2021. Taking into account Resolution No. 703 and Resolution No. 30, by decision of the head of the organization or individual entrepreneur, as of October 1, 2021, an inventory of cash receipt order forms and cash receipt order forms is carried out (currency) produced before October 1, 2021 (hereinafter referred to as the forms), in accordance with the Instructions for the inventory of assets and liabilities, approved by Decree of the Ministry of Finance of the Republic of Belarus dated November 30, 2007 No. 180. In the receipt and expense book for recording document forms with a certain degree of protection and certificate cards for issued and used document forms with a certain degree of protection, a record is made of the exclusion of forms (indicating series and numbers) from the list of document forms with a certain degree of protection. The cost of forms listed in organizations as of October 1, 2021 on off-balance sheet account 006 “Document forms with a certain degree of protection” is reflected in the credit of this account on the basis of an accounting statement drawn up in accordance with the provisions of Article 10 of the Law of the Republic of Belarus dated 12.07. 2013 No. 57-Z “On accounting and reporting.” From October 1, 2021, organizations and individual entrepreneurs can use forms until they are fully used. Thank you
I want to draw the moderator's attention to this message because:Notification is being sent...
| Nastenochka [email hidden] Belarus, Mogilev Wrote 79 messages Write a private message Reputation: | #4639[913950] February 17, 2021, 13:03 |
Notification is being sent...
| accountant with numbers [email hidden] Belarus Wrote 1938 messages Write a private message Reputation: 262 | #4640[913960] February 17, 2021, 21:12 |
Tatyana wrote:
alena with numbers wrote:
strelec wrote:
Tatyana wrote:
strelec wrote:
Please tell me, who is already working with KSA with SKNO, is the information in SKKO about the amount of money per day “divided” into cash and non-cash or does it only reflect the total amount according to the Z-report? Thank you in advance!
I have a tape without terminal money, I’ll upload it as soon as possible, this is the report that comes out at SKNO
, 1.0 MB
Added by: Tatyana (All user photos)
Thanks for the photo! I wanted to know what is reflected in the SKKO system on the website when paying in cash and non-cash, is there a division, or is the overall cumulative total reflected there? I apologize for the stupid question, but why won’t there be a z-report on KSA with SKNO? And one more question: does it make sense to hand over cash (revenue + exchange) when replacing a cash register without SKNO with a cash register with SKNO at “zero”? The proceeds are rented at 0. At the beginning of the shift, we carry out the operation of depositing money for change. At the end for the withdrawal of this amount. This amount is not included in the turnover according to the Z report. Because the cashier-operator's book is not kept, then there is no other way to take into account the carryover balances so that they still agree with the IMTS. Only under 0. It is not stated anywhere that there is a need to rent under 0. And the deposit is not always reflected; if there is money left in the cash register for change from the previous day, then the deposit is not reflected. Did you yourself come up with the idea that if the cashier’s book is canceled at SKNO, then you have to hand it in at 0? I don’t see much difference in working with SKNO as without SKNO, only the absence of a cashier’s book. And the seizure is not carried out if there is no collection during the work shift. When connecting the cash register with the SKNO, did you check with the specialists connecting the SKNO about the “seizure” procedure? Or did you decide that yourself? And Angelica the Marquise of Angels posted the article
Scroll: by exchange and deposit
Question: In a store, cash registers (CAS) are used to accept money for goods. They are equipped with means of control by tax authorities (SKNO). When is it necessary to carry out a cash deposit registration operation on such cash registers? Answer: On a cash register with SKNO, it is necessary to carry out the operation of registering the deposit of cash in cases where cashiers receive this money against a signature and place it in the cash drawer of the cash register.
Rationale: Cash registers with established SKNO must ensure the execution of the administrative cash operation “official deposit of money”.
At the beginning of the working day (shift), the cashier is required to perform a registration operation on the cash register with the cash register system for depositing cash received before starting work into the cash drawer of cash register equipment (if any) or another place for a similar purpose (hereinafter referred to as the cash drawer of the cash register). Change money - money necessary to ensure the uninterrupted work of cashiers, authorized persons (hereinafter referred to as cashiers) for issuing change when selling goods (performing work, providing services). The organization determines the amount of need for this money independently in writing for each cashier’s workplace. The procedure for providing cashiers with change money is not established by law. Organizations determine it independently. For example, the following options are possible: 1) the chief (senior in position) cashier daily gives out change money to other cashiers before they begin work. And at the end of it, the cashiers hand over to the chief (senior in position) cashier all the cash they received, including the amount of change money. All these transactions are recorded against a signature in the book of cash accepted and issued by the cashier; 2) cashiers receive change money daily at the cash desk of the organization (division). At the same time, an expense cash order is issued. And to receive cash from cashiers at the specified cash desk, a cash receipt order is issued; 3 ) the amount of change money is stored in the KSA cash drawer and is not handed over anywhere.
This option is acceptable for small retail facilities that have a small number of employees and are remote from the cash desk of the organization (division).
Based on the foregoing, we believe that cashiers who received change money in options 1) and 2) and placed the received money in the cash drawer of the cash register with SKNO must perform the operation of registering the deposit of cash on it. If option 3) is used in a retail facility, then the above operation on KSA with SKNO is not performed
.
strelec wrote:
I apologize for the stupid question, but why won’t there be a z-report on KSA with SKNO?
There is a cancellation report, like a z-report, you saw in the photo, it comes with a number and all the data for the shift and a cumulative total.
strelec wrote:
And one more question: does it make sense when replacing a cash register without SKNO with a cash register with SKNO at “zero” to hand over cash (exchange proceeds)?
There is an answer to this question from Angelica. Tatyana, Resolution 924 says that the cashier’s book is not kept at the SKNO. If a raid comes and takes readings from the SKNO (from the SKNO), then the report from the SKNO center and the availability of money in the cash register must correspond. And you can’t prove in any way that you have a balance in the cashier’s book for the morning (this is not a document!!!). That's why you have to pay change in the morning and withdraw the same amount in the evening, because... after cancellation, this amount, which was deposited in the morning, is no longer reflected anywhere. And the balance at the end of the day is not reflected anywhere. If you work with SKNO and manage to reflect turnover with a balance at the end of the day, please share your experience. We couldn’t come up with anything and have been renting at 0 for 5 months now and paying it in in the morning. In October 2021 there was a raid inspection. No violations were found.
I want to draw the moderator's attention to this message because:Notification is being sent...
« First ← Prev. … 456 457 458 459 460 461 462 463 465 466 467 468 469 470 471 472 … Next. → Last (670) »
In order to reply to this topic, you must log in or register.
