Explanatory note about an incorrectly punched check

Explanatory note for refund

While at their workplace in retail outlets, cashiers may mistakenly enter a cash receipt. In such cases, domestic legislation requires a written explanation from this employee, however, a sample of the cashier’s explanatory note regarding an incorrectly stamped check is not provided. Therefore the question arises:

How to write an explanatory note?

The content of the article

A written explanation for an incorrectly stamped check is the same document as other official letters, therefore, filling out such a document must be taken with full responsibility.

You need to start filling out such a letter from the upper right corner, where you want to display information about the addressee to whom the note is being written. The cashier must write here the position, the name of the institution, and the name of the boss. Everything is written in the dative case.

In addition, he must indicate:

Date of the incident;
KKM name;
Its serial number;
Number of the erroneously punched check;
Error amount;
Reasons for what happened. This could be the inattention of the cashier, equipment malfunction, etc.;
Then he puts his signature and deciphers it. He must also indicate his position.

Download the template (sample) of the Act on shortage of funds at the cash desk

Act on shortage of funds at the cash desk of Horns and Hooves LLP.

Chairman of the Audit Commission: Dyagileva S. Yu.
Members of the audit commission: Uralova S. G.

The order is issued from the “head office”, due to the fact that by this moment the daily profit has already been capitalized.

It is impossible to forget a flaw uncorrected. The actions of organizations related to the use of cash registers are strictly controlled by tax services. Violations are punishable by fines, elements of 40-50 thousand rubles. for 1 mistake. As a result, the cashier follows in the footsteps of the aristocracy to correct errors and use it in practice.

How to make a return via online checkout

The procedure for returning via online checkout is simple. The main thing is to collect the necessary package of documents, create a cash receipt with the calculation attribute “Return of Receipt” and return the cost of the goods to the buyer.

Return instructions via online checkout:

The buyer writes a statement
The cashier issues an invoice
Cashier creates cash receipt
The cashier gives the buyer money (if the goods were paid for in cash, the money is issued from the cash drawer; if the payment was made by bank card, the refund is made to the buyer’s card)

Explanatory note for refund

First person explanations having:

information about the action taken, indicating the date and time;
information about the cash register on which incorrect manipulations were made (model, serial number, information about the fiscal drive);
formulations about the reasons that prompted the cashier to make mistakes when punching a cash receipt.

The document is marked with a date and the cashier's signature. It would also be useful to predict the receipt of the document by the addressee.

An example of a memo on the non-use of cash registers

To the General Director of Vasilek LLC Grechishny P.G. from the cashier Natalia Andreevna Volodina

SERVICE NOTE No. 1

On July 02, 2021, the bank account of the organization Vasilek LLC received funds from the buyer (client) by bank transfer: Full name of the buyer: Rassomakhin Nikolay Andreevich Amount: 5,000.00 rubles. Purpose of payment: FOR CONSULTING SERVICES; Full name: Rassomakhin Nikolay Andreevich; ADDRESS: Perm, st. Sadovaya, 5, apt. 30; ADDITIONAL_INF: Payment on invoice 34 dated 07/02/2018; Document number: 744124 Document date: 07/02/2018

On November 7, 2021, a correction check (with the sign “receipt”) in the amount of RUB 5,000.00 was generated on the specified cash register.

At the same time, a cash receipt was sent to the buyer’s email address: email.

I am attaching a copy of the printed correction check to this memo.

11/07/2018 __________________ Natalia Andreevna Volodina

Explanatory note for refund at the cash register

For a relatively flawless mistake, the cashier must at the end of the day draw up an explanatory note addressed to the head of the company. This paper indicates the reasons for the error: inattention, difficulties in operating the cash register, etc.

The basis for reducing daily revenue is KM-3. An incorrectly entered check will be deducted from the purchased amount.

After this, information about the author of the note is filled in in the genitive case.

Below, in the middle of the line, the name of the document is displayed. “ Explanatory note It is better to highlight the title in bold and make the font size 1-2 points larger.
Then the circumstances that caused the erroneous actions are described in detail.
At the end of the letter there is a date and signature of the cashier who made the mistake.

( Video : “How to write an explanatory note correctly”)

How to issue an incorrectly punched check?

The error correction method depends on when it was discovered.

Situation No. 1

The cashier drew up a check for the required huge amount, the client discovered the difference and immediately pointed it out to a serious employee. In this case, you need to take the wrong document from the client and give him the correct one. At the end of the day, the employee will draw up a report on Form KM-3, which will reflect the required refund amount for unused and incorrect checks.

The incorrect document must be attached to the report, indicating about. If it is printed on thermal paper, it is recommended to remove a copy from it. The text printed on this paper quickly fades, and auxiliary measures will help you avoid problems with regulatory authorities.

There is no need to make a check for the delta: this operation does not affect the tax value calculated by the cash register. It can be important only for simplifying the maintenance of accounting records from within the organization. The amount of incorrectly entered checks is displayed in the cash register in column 15. There is no need to create a cash register account.

The basis for reducing daily revenue is KM-3. An incorrectly entered check will be deducted from the purchased amount. The report is printed in one copy and signed by the director of the company, the department manager and the cashier.

If the check was punched for the required amount, less than the required amount, you need to issue a document for the difference. The cashier does not have the right not to perform this operation: his consequences will be regarded by the tax authorities as non-use of the cash register, in fact, which will result in serious fines for the organization.

Situation No. 2

If an error is discovered after preparing the annual cancellation report, it must be corrected. The procedure for a serious employee’s actions is similar to Situation No. 1, with the exception of the point about entering data in the cashier’s journal.

Canceling an incorrect transaction is done using the method of creating a cash settlement for the difference. The order is issued from the “head office”, due to the fact that by this moment the daily profit has already been capitalized.

Making a note about an erroneous check

However, the provided Law does not contain information on how to cancel a check issued by mistake. In paragraph 4.3 of the message of the Ministry of Finance No. 104 dated August 30, 1993, it is said that if the cashier makes a mistake regarding a knocked out check, he is obliged to do the following:

If it is impossible to redeem the check during the working day, activate it when the replacement is completed.

Draw up an action according to the unified form No. KM-3, adopted by the State Statistics Committee of the Russian Federation No. 132 of December 25, 1998.

Reflect in the Cashier Operator's Journal the funds issued for returned checks. It should be noted, in fact, that if a check is issued incorrectly, the KM-3 action is formalized in an integral manner. Attached to this act is a damaged check, with a note indicating its redemption, as well as a written comment from the cashier who made the mistake. Damaged checks are glued to a clean sheet of paper.

If the employer demands an explanation from you, then it is better to write it, and there are some nuances here:

- don’t write lies. because there is a high probability that they can check the information, and then, to your violation, you will also be caught in a lie... and this is bad.

- do not blame your colleagues for everything - the employer will definitely demand an explanation from them as well, as a result you will not only not be justified, but will also make additional enemies + some other violations may come to light.

- don’t write “I wasn’t taught...” - when applying for a job, you signed a job description (by the way, before writing any explanatory note, don’t be too lazy to re-read it), where, as a rule, everything is taken into account, including self-training and compliance with all kinds of instructions.

Then at the end you need to write that you admit your mistake and undertake to prevent such situations in the future.

The form, template of the explanatory note includes the required details:

name of company;
indication of the official to whom the note is addressed, his full name;
from whom
name of the document – “Explanatory Note”;
title to the text (“Regarding...”, “Regarding...”);
explanatory text;
compiler, his signature.

Depending on the type of violation, the employer may require a written explanation:

- on the fact of violation of labor discipline.

Sample report 2010 - sample forms.

Journal of registration of incoming and outgoing cash documents photo example example.

Explanatory note sample cashier - universal forms

This is done in order to reduce the possibility of disputes with regulatory authorities in the future; the cashier writes an explanatory note addressed to the manager, in which he sets out the reason for the incorrectly punched cash receipt. A prerequisite may be: inattention when working with cash registers, since this operation is not fiscal, malfunction of the cash register, etc.; It is not necessary to punch a refund check; it does not affect the readings of the fiscal memory of the cash register. Download an example of filling out the form. Deposited in cash, false check, minus these, the cashier will enter the required amount already. It is necessary to fill out the incorrect required amount for the cash receipt order.

Whether or not a refund check is punched in the event of an incorrectly punched check is a personal matter for each organization, and can be used for the convenience of the organization’s internal accounting. Only the merchant actually manages to report an explanatory report to the boss regarding this violation, and this one person is considered. Explanatory note on the cashier's journal - operational questions tags: explanatory note.

Explanatory note sample cashier

Explanatory note sample cashier

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explanatory note sample cashier

Explanatory note about an error in work sample download

An explanatory note is a written document that an employee draws up at the request of management to explain any of his actions or inactions.

Explanatory note for refund at the cash register

“Settlement indicator” in the return receipt

At the time of registering the return of goods at the online checkout, a cash document is generated, in which, among other details, the “Settlement Attribute” must be indicated.

There are several types of “Calculation Attribute”:

“Receipt” - direct replenishment of the cash register at the time of sale of goods
“Return of Receipt” is the opposite type of calculation to “Receipt”, used when it is necessary to return funds from the cash register
“Expense” - used when accepting any products or raw materials from citizens (for example, payment when accepting scrap metal)
“Expense return” is a practically unused type of requisite, the opposite of “Expense” (used if goods accepted from citizens are returned back to the population, and the funds are returned to the cash register)

If the buyer returns the goods, only one of the indicators is used - “Return receipt”. This sign is also indicated if it is necessary to return the advance or reimburse the cost of unprovided services.

Explanatory note for the return of funds from the cash register download

Attachments to the act As an appendix to the act, it is necessary to attach an incorrectly executed check, with the signature of the head of the enterprise, the head of the department (section), and the stamp “cancelled”. The absence of a receipt may be interpreted by a tax representative as non-receipt of the proceeds, which could result in a significant fine. In this case, certain circumstances should be taken into account in which there was a return of funds or a discrepancy between the amount of the check and the actual amount of cash in the cash register.

The letter of the law implies the ability of each buyer to return goods that do not meet the established characteristics. In order to reflect this situation in accounting and notify the Federal Tax Service inspection that the sale has been cancelled, the cashier should return the goods from customers. In the article we will tell you how to fill out form KM-3 (Act on the return of money to buyers (clients) for unused cash receipts), in what cases it is used. What is the KM-3 act and who fills it out? In cases where the buyer returns goods purchased for cash on the same day, the cashier must refer to the KM-3 act. This document is unified and approved by a decree of the State Statistics Committee in 1998. During inspections of the accounting activities of an enterprise, supervisory authorities pay special attention to their work with the money supply, conducting cash settlement operations and recording revenues. When processing returns of the cost of services or goods paid by clients or customers, a document must be drawn up - an act of form KM-3.

In this case, special attention is paid to the study of financial documents attached to it. Contents of the article Example 1 The buyer did not provide a receipt to the store when returning a product or item. This situation is stipulated by the Consumer Rights Protection Law. In this case, the buyer’s statement for the return of the funds paid must be attached to the act, with a mandatory note stating that the check was lost.

Upon application, the head of the enterprise issues a visa and makes a note that he agrees with the requirements and is ready to return the funds.

Application for return of goods: sample, details, elements, form

Download the application for returning goods

An application to return goods to a store does not have a set form and can be drawn up either handwritten or typewritten. The main thing is that it contains all the necessary elements and details:

The name of the selling organization, address, manager’s details (if known), last name, first name, patronymic and contact information of the applicant - all this is usually indicated in the upper right corner of the application.
Next, in the form of a free story, but very succinctly, you should describe the circumstances of the purchase of the product (date, time, place), give all the characteristics of the unsuccessful purchase and state the reasons for the return.

In this case, it is better to refer to the rule of law (for example, paragraph 1 of Article 18 - if we are talking about detected defects and shortcomings, or paragraph 1 of Article 25 of the Law on Consumer Rights - when returning a quality product).

Before the signature, it makes sense to add a phrase about reserving the right to seek legal protection in case of refusal to accept the goods - this right is retained by the buyer regardless of the presence of such a mention in the application, but, as practice shows, it is better to once again remind the seller of your awareness of legal issues.
The signature must be deciphered and a date must be placed at the end of the application.

It is best to draw up a statement in advance and at home - this is especially true for cases of returning defective goods, since this requires a strong and clearly formulated argument.

A sample application for the return of goods can be viewed on any thematic resource on the Internet, where you can also simplify the task.

Important: in order to avoid misunderstandings associated with the seller’s dishonesty or the loss of the application, it makes sense to make it in two copies, on one of which the receiving party will subsequently put the appropriate mark.

It often happens that after purchasing a product, a buyer becomes disappointed in the purchase after a short period of time. There is a desire to return it and get the price paid for it. If the product has flaws, then this is not difficult to do. What if everything is fine with the item? Don't despair, there are several rules on how to exchange goods or return money. To begin with, it should be said that not every product can be returned.

Sample of a cashier's explanatory note on an erroneously punched check

Law of the Russian Federation Federal Law No. 54 of May 22, 203 “On the use of cash registers... urgently requests that organizations that receive cash from customers for selling products or for offering offers must install cash registers. The direct responsibilities of the cashier include issuing a unique cash receipt to the buyer. However, the provided Law does not contain information on how to cancel a check issued by mistake. In paragraph 4.3 of the message of the Ministry of Finance No. 104 dated August 30, 1993, it is said that if the cashier makes a mistake in relation to a knocked out check, he is obliged to do the proper thing: An explanatory note is a document originating from the field of labor law. In accordance with Art.

192 of the Labor Code of Russia, for improper fulfillment of labor obligations, the employer has the right to use disciplinary sanctions against employees. But before that, before taking these conclusions upon himself, he is obliged to request written comments from the employee on the pretext of ideal actions (Article 193 of the Labor Code of Russia). An oversight by a cashier when punching a cash receipt can be a case of improper fulfillment of obligations. No one is immune from mistakes, and cash desk employees are no exception.

In practice, stories often happen when they punch checks with incorrect amounts. The mistake is detected immediately, if the customer in the store points out the wrong price, or after a specific time, based on the results of reconciliations. The choice of method for correcting it depends on the moment at which the error is detected.

Failure to use the cash register is an excuse to assume, in fact, that the taxpayer has underestimated the tax basis by not carrying out the correct fiscalization of the rescue. Apart from this, the non-use of cash registers is in itself a significant non-compliance with the generally accepted standards of legislation regulating settlements between business entities and individuals (primarily the Law “On Cash Registers dated May 22, 2003 No. 54-FZ”). Serious fines are taken into account for this non-compliance.

The cash receipt was entered incorrectly: why do you need an explanatory note?

An explanatory note is a document originating from the field of labor law. In accordance with Art. 192 of the Labor Code of the Russian Federation, for improper performance of labor duties, the employer has the right to apply disciplinary sanctions to employees. But before making such decisions, he must request written explanations from the employee regarding the actions taken (Article 193 of the Labor Code of the Russian Federation). A cashier's mistake when punching a cash receipt may just be an example of improper performance of duties.

The use of cash registers is closely related to tax legal relations. The cashier's explanatory note is a valuable source of data during a tax audit of a store (and a possible legal dispute), since it allows the Federal Tax Service inspector (or the court) to establish the circumstances of the non-use of cash registers in the manner prescribed by law.

Failure to use cash registers is a reason to believe that the taxpayer has underestimated the tax base by failing to correctly fiscalize revenue. In addition, the non-use of cash registers is in itself a serious violation of the laws governing settlements between business entities and individuals (primarily the Law “On Cash Registers” dated May 22, 2003 No. 54-FZ). There are serious fines for such a violation.

The contents of the note may become an argument against sanctions being applied to the store.

Let us next consider the structure and sample of an explanatory note about an erroneously punched check.

Explanatory note about an incorrectly punched check

You need to start filling out such a letter from the upper right corner, where you want to display information about the addressee to whom the note is being written. The cashier must write here the position, the name of the institution, and the name of the boss. Everything is written in the dative case. After this, information about the author of the note is filled in in the genitive case.
Below, in the middle of the line, the name of the document is displayed. “ Explanatory note It is better to highlight the title in bold and make the font size 1-2 points larger.
Then the circumstances that caused the erroneous actions are described in detail.
At the end of the letter there is a date and signature of the cashier who made the mistake.

Law of the Russian Federation Federal Law No. 54 of May 22, 203 “On the use of cash registers... requires that institutions that receive cash from customers for the sale of goods or for the provision of services are required to install cash registers. It is the cashier's responsibility to issue the original cash receipt to the consumer. However, this Law does not provide information on how to cancel a check issued by mistake. Clause 4.3 of the letter of the Ministry of Finance No. 104 dated August 30, 1993 states that if the cashier makes a mistake regarding a knocked out check, he must do the following: During work, another circumstance is also possible.

For example, an incorrect receipt is identified by the cashier after preparing daily reports. The cash register operator follows the same procedure as described in the previous section, but the error information is not recorded in his log. The accountant, in this case, is obliged to issue a cash settlement for the difference in the amount and certify the report with the cashier and management. The order is issued from the “accounting” cash desk, since the replacement cash receipts from the cash register have already been capitalized. If the cashier issues a check with the incorrect price of the product, and the buyer immediately draws attention to this and demands that the money taken in excess be returned to him, it is the cashier’s responsibility to remove the damaged check and issue another one with the correct value.

Accordingly, after completing the shift, the cashier draws up a KM-3 act, which reflects the amount for incorrectly stamped checks. Damaged checks are pasted on the sheet with o, since the replacement cash receipts from the cash register have already been capitalized. During the working day, a cashier performs a lot of the same type of work that requires painstaking attention.

Due to the human factor, errors in entering cash register receipts may well occur. Since these are financial documents that affect reporting, all these inaccuracies must be recorded and documented in the prescribed manner. It is necessary to take measures to minimize the number of such errors in the future, and to do this, study their causes. A statement on the return of funds is drawn up at retail outlets to return amounts to consumers for incorrectly typed receipts by cash registers. The act must list the numbers and amounts of damaged checks.

The act is drawn up in 1 copy by the commission members and, together with the damaged checks glued to a paper sheet, is transferred to the accounting department. Cash receipts are reduced by the amount shown in the act and the data is recorded in the cashier’s book (form No. KM-4). The document is signed by the commission members, the department head, the senior cashier, the cashier-operator and the boss.

You need to start filling out such a letter from the upper right corner, where you want to display information about the addressee to whom the note is being written. The cashier must write here the position, the name of the institution, and the name of the boss. Everything is written in the dative case. After this, information about the author of the note is filled in in the genitive case.
Below, in the middle of the line, the name of the document is displayed. “ Explanatory note It is better to highlight the title in bold and make the font size 1-2 points larger.
Then the circumstances that caused the erroneous actions are described in detail.
At the end of the letter there is a date and signature of the cashier who made the mistake.

Law of the Russian Federation Federal Law No. 54 of May 22, 203 “On the use of cash registers... requires that institutions that receive cash from customers for the sale of goods or for the provision of services are required to install cash registers. It is the cashier's responsibility to issue the original cash receipt to the consumer. However, this Law does not provide information on how to cancel a check issued by mistake. Clause 4.3 of the letter of the Ministry of Finance No. 104 dated August 30, 1993 states that if the cashier makes a mistake regarding a knocked out check, he must do the following: Explanatory note for the return of money at the cash register

Sample application for returning goods

To ______________________________ (indicate the seller’s details in accordance with the sign) where ______________________________ (indicate the address of the seller) from ________________________________ (full name of the buyer) ________________________________ (address for correspondence, telephone number)

Application for the return of goods of proper quality in accordance with Art. 25 Federal Law “On Protection of Consumer Rights”

“____”__________ 2021 I _________ (full name of the buyer)_______________ in the store ___________________________________________________________________________ (name, location address) I purchased the following goods: _______________________ worth ____________________________ (the name of the product is indicated) (its price is indicated) The specified product cannot be used by me for the purpose of purchase due to _________ _______________________________________________________________________________ (reason indicated) The product has not been used by me and is of proper quality. The packaging and labels are kept in their original condition. In accordance with Article 25 of the Federal Law “On Protection of Consumer Rights”,

please: 1. accept the goods for return. 2. Present similar goods for exchange.

Attachment: _____________________________________________________ (document confirming the purchase of goods)

"________"___________ 2021 ___________________ (________________________)

Explanatory note from an employee regarding the loss of a check

It should be noted that in such cases, some experts*(1) propose to take fuel and lubricants into account on the basis of a commission decision, documented in an act, as well as an explanatory note from the driver. In our opinion, the procedure for registering and accounting for fuel and lubricants in accounting will be similar to the tax accounting procedure described above.

Thus, purchased fuel and lubricants in the event of loss of a receipt should be taken into account at the current market value in accordance with clause 9 of PBU 5/01 “Accounting for inventories”, while recognizing other income (clause 8 of PBU 9/99 “Income of the organization” ). Then, based on the waybill, the cost of fuel and lubricants is written off as expenses for ordinary activities.

In addition, expenses that are not confirmed by the primary account cannot be taken into account in the database when calculating profits (letter of the Federal Tax Service for Moscow dated April 12, 2006 No. 20-12/29007). When performing cash transactions, all legal entities and individual entrepreneurs (except for the cases provided for in paragraphs.

2, 3, 5–7 tbsp. 2 of the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ) are required to issue a CCP or BSO check to the buyer (clause 2 of Article 1.2 of Law 54-FZ). Cash register receipt (BSO) is a primary accounting document printed using specially designed automated technology or generated in electronic form at the time of settlement between the seller and the client. The document must contain calculation data, as well as the mandatory details provided for in clause 4.7 of Law 54-FZ.

But before making changes to the punched check and the cashier’s reports, the person guilty of making the mistake must draw up an explanatory note about the incorrectly punched check. Explanatory note on returns at the cash register A situation may arise that the cashier has issued a receipt for the incorrect value of the goods. The buyer immediately noticed this and asks for the overpaid amount to be returned to him. The cashier must take the incorrect check and issue a new one - at the correct price. At the end of his working day, the cashier draws up a KM-3 report, in which he reflects the amount of unused and erroneously issued checks. An incorrectly entered check must be attached to the report and marked with o. At the end of the operating day, the offending cashier writes a note in which he describes in detail the fact and reasons for the erroneous check.

We write a correct explanation about an error in work

If a mistake is made at work, resulting in financial losses for the enterprise, as a rule, management requires that the guilty employee write an explanatory note.

This must be done so that the employee is punished for the incident.

There are questions that need to be answered:

when the need arises to draw up such an explanatory statement;
what happens if the employee does not provide an explanation on time.
how to correctly write an explanatory note about an error (if an employee admits guilt, if the employee does not consider himself guilty);

Contents of the article The need to compose explanatory notes at work arises very often, but it is important to remember that this must be done competently, following all the rules. With a serious approach, it will be possible to reduce the consequences in the event of an error, or even avoid punishment from management.

An explanatory note about an error is a document that is filled out by an employee in the following cases:

in controversial situations, even if there is no fault, this should be explained in writing.
self-detection of errors;
if an error was found during verification (inventory, audit);
there may also be a situation of receiving erroneous data from another employee, resulting in a larger error;

Who requires this document to be written is senior management (as a rule, the head of the department, or in cases of inspection, the head of the inventory department, auditor). Without such a document, it is impossible to bring to disciplinary liability. Management may require you to write a note, either in writing or orally.

Legal assistance

Simply put, in the upper right corner we indicate the recipient of this document.

The employee must indicate in this field the position, company, surname and initials of the boss. All this is indicated in the dative case. And then comes the proper name, here we use the genitive case.

Be sure to indicate the title of the document right in the center of the line. It is advisable to highlight it in bold and also make it 1 or 2 units larger. In this case, we write “Explanatory” or “Explanatory note”.

In the main part of the document you need to indicate the date of the incident, the cash register on which the employee worked (all his data, including the machine number), the number of the punched check, the amount in the check (first we write in numbers, then in parentheses next to we indicate the expanded number in writing form). And, of course, we indicate the reason for the error. During the working day, a cashier performs a lot of the same type of work that requires painstaking attention.

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Important It is necessary to take measures to minimize the number of such errors in the future, and to do this, study their causes.

The cashier is asked to state the circumstances of an incorrectly punched cash receipt in an explanatory note, which is attached to other documents to document such violations. It happens that a mistake is noticed immediately after it is made and can be corrected immediately.

An example of an explanatory letter about working at the cash register

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Subscribe to the channel In addition, the head of the organization has the right to require the employee to write an explanatory note in any cases where he considers his behavior guilty. IMPORTANT! The legislator establishes a clear requirement regarding the form of the explanatory note - the employee provides a written version of the document.

It will not be possible to limit yourself to oral comments. In any job that requires interaction with people, there are always risks. Here everything in most cases depends on the adequacy of the buyer or visitor. Unfortunately, not every person can control himself, so it also happens that the cashier simply gets physically injured.

According to clause 2, the audit report was subject to approval by the Head of the Branch, therefore it was not in the folder at the time of the audit. Regarding point 4 - what is the remark? Which point of the instructions was violated? The act reflects all the necessary information, in accordance with paragraph.

Contents: In any unpleasant work situation, just as it was not difficult to object to the bosses, the employee needs to understand that only the arguments set out on paper will be taken into account.

That is why oral conversations are good only until the moment when the documentation of circumstances and particulars begins.

As soon as the employer asks you to sign the request for an explanation, the words immediately lose any weight. Information about the addressee of the explanatory note (as a rule, this is the name of the employing company, full name of the immediate supervisor of the cashier or director of the company)

Explanatory note for returning a check

Another situation may arise. The error was discovered by the cashier himself after preparing the daily report. The cashier does the same actions as in the first situation, but does not enter the error data in his journal.

The accountant must make a cash settlement for the amount of the difference and sign it with the manager and the cashier. The order is issued from the “accounting” cash register, since the daily revenue for a specific cash register has already been capitalized.

In the same way as in the first case, the cashier must write an explanatory note about the incident. The information in this document is exactly the same as in the first situation. The cashier also indicates:

“header” of the document: the name of the employer along with the organizational and legal form;
position and initials of the manager to whom the document is intended. As a rule, this is the head of an organization or a structural unit.

document's name;

the title is the basis. In this case, “about the return of a check”;

document text. Here the offending employee succinctly describes the reasons why he was late for work today. In addition, he must indicate:

date of incident;

name of KKM;

its serial number;

number of the erroneously punched check;

error amount;

reasons for what happened. This could be the inattention of the cashier, equipment malfunction, etc.;

Then he puts his signature and deciphers it. He must also indicate his position.

Is it necessary to attach an incorrect receipt to an explanatory note to correct a cashier’s error?

The article will explain what documents to fill out when working with cash registers, what to do if the cashier-operator did not punch the cash receipt during the calculation, how to correct cashier errors in online cash register receipts in order to avoid fines.

Question: The cashier sold the goods during the day, but accidentally returned the wrong nomenclature. I made a check with the return receipt sign and returned the correct check. If the error is found before the end of the shift, punch the check with the sign “return of receipt” and form the check correctly. In the additional details, indicate the fiscal document attribute (FDS) of the incorrect check. But in the letter of the Ministry of Finance of Russia dated May 12, 2021 No. 03-01-15/28914 there are instructions regarding the execution of a correction check, and not a check with the sign of a return of receipt.

1) Is it necessary to attach an incorrect receipt to the explanation for correcting a cashier’s error, but it is not always there, since the cashier can identify the error himself, our cash register is tied to the warehouse, and there the cashier at the end of the shift can see discrepancies (for example, a check was punched on doubled nomenclature item for which there were no balances)? 2) Are there any additional clarifications from the Federal Tax Service regarding the correction of cashier errors, in which the reference is not to a correction check, but to a check with the sign “return of receipt”? As far as I understand, these are different types of checks and different sources indicate that a check with the sign “return of receipt” is issued for the return of goods, and this is a different story, and a correction check is issued to correct errors.

Answer: 1) It is better to attach such a check. You can print a copy of the erroneous receipt from the cash register memory.

2) There are no such explanations.

The rules do not clearly indicate how to correct errors in an online cash register receipt. The Federal Tax Service plans to amend Order No. ММВ-7-20/ [email protected] and clarify the procedure for correcting errors.

Now, in order to correct mistakes, local tax authorities recommend issuing a refund check. When you discover an error, get an explanatory note from the cashier and run the correct check.

A correction check is needed in exceptional cases. For example, when the company did not use the cash register, or the check for some reason did not go to the data operator, or the fiscal drive failed.

What documents to fill out when working with CCP?

The check was not punched on time or punched with an error

The cashier may not generate a check during payment or make a mistake in the amount. In the first case, you need a correction check, in the second - a check with the “return of receipt” sign.*

Situation:

what to do if the cashier-operator did not punch the cash receipt during payment

Generate a cash correction receipt.

When working with online cash register systems, checks that have not cleared are corrected by adjusting the calculations. To generate a cash correction receipt, read the operating instructions for cash register machines. For example, manufacturers write that correction checks contain: * – the heading “Cash correction receipt”; - the name of the operation; – amount; – information about the type of payment;

– a block of information for transmitting fiscal data to the operator with all the details of the cash receipt.

Depending on what amount was not entered in the check, the cashier-operator generates a correction check - for the receipt or expenditure of money.

This is stated in paragraph 4 of Article 4.3 of the Law of May 22, 2003 No. 54-FZ.

Situation:

what to do if the cashier-operator punches a cash receipt with an error in the payment amount*

It all depends on when the error was discovered.

If the error is found before the end of the shift, punch the check with the sign “return of receipt” and form the check correctly. In the additional details, indicate the fiscal document attribute (FDS) of the incorrect check.

If the error is discovered after the end of the shift, credit the cash desk exactly as much money as it actually is. It turns out to be less than the cash register. Demand an explanation from the cashier-operator.

Then the cashier-operator writes an explanatory note outlining the essence of his erroneous actions, enclosing copies of the erroneous receipt.*

The leader decides what to do and what to do. For example, the cashier-operator - a reprimand, deprivation of a bonus, etc., the accounting department - take into account the actual data and reflect it in accounting without errors, etc.

This procedure follows from paragraph 2 of Article 1.2 of the Law of May 22, 2003 No. 54-FZ (letter of the Ministry of Finance of Russia dated May 12, 2021 No. 03-01-15/28914).

How to correct cashier errors in online cash register receipts to avoid fines

Tax officers now receive information from checks online. Inaccuracies in checks lead to accounting errors. If there are discrepancies between the accounting and the information received by the tax authorities, the company risks paying a fine. We found out the most common mistakes cashiers make that affect accounting and developed a way to correct it.

What mistakes do cashiers often make?

Inattentiveness of employees leads to errors that distort accounting. Here are the most common ones.*

The payment method was mixed up.

The online cashier's receipt shows the form of payment - payment in cash or electronic money. If the cashier confuses them, the amount of cash on the report will not match the amount of money in the cash register box. As a rule, the error can be discovered at the end of the shift. To calculate it, you need to study the receipts for the entire shift.

The product was mixed up.

The cashier may write out on the receipt the wrong item that he sold to the buyer. If the cost is similar, the error is skipped. Sometimes it is possible to find it only during inventory - the remaining goods will disperse.

Different tax regime.

A company can get by with one cash register when it combines several tax regimes. Then the cashier must choose the system to which the product belongs.

If a buyer takes goods whose sales are subject to different systems, the cashier needs to issue two receipts. After all, only one tax system can be established in a document (Table 5 of Appendix 2 to the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected] ). Due to errors, the company will incorrectly calculate revenue for each mode.

How to correct an error on a cash receipt

The Code provides for a fine for operating a cash register that does not meet the requirements - 10 thousand rubles (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). In particular, if the company has configured the cash register incorrectly. If the cashier makes a mistake, there are no penalties for this. But due to errors, the tax office receives incorrect information. Therefore, all inaccuracies must be corrected.

Errors in the company's cash register systems used to be corrected according to the established procedure. It was necessary to take the check from the buyer, take the cashier's explanatory note and attach them to the act, which was signed by a commission of company employees (clause 4.3 of the Procedure, approved by the Ministry of Finance of Russia on August 30, 1993 No. 104). Now companies should not be guided by the old rules (letter of the Ministry of Finance of Russia dated July 21, 2017 No. 03-01-15/46715). But there are no new rules to correct it. We found out from the tax authorities how to correct errors in this case.

All common cashier mistakes must be corrected with a refund check - a check with the same indicators as in the erroneous one, but with the “Return receipt” sign. Then punch the check with the correct details. Do not use a correction check. It is needed in exceptional cases. For example, when the company did not use the cash register or the check for some reason did not go to the data operator.*

Correct errors through returns, even if they were discovered after the customer left. In this case, the product itself will not be returned. The company is simply correcting errors. Therefore, instead of a statement from the buyer, take an explanatory note about the error from the cashier (see sample).

Sample. How to explain a cashier's mistake

New tax manual: how to issue an online receipt for various purchases

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