Withdrawing cash by check and posting it to the cashier

Cash documents when working with cash

All cash transactions must be documented with primary cash documents. Documentation of cash transactions is strictly regulated. Let's list the basic rules.

Despite the fact that since 2013, most unified forms have ceased to be mandatory, cash documents are drawn up strictly on forms approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88. For the issuance of wages and scholarships, forms approved by the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 are used. N 1.

Cash documents are prepared and signed by authorized persons:

• cashier;
• senior cashier (appointed if the organization has several cashiers);
• Chief Accountant;
• supervisor.

The cashier is provided with sample signatures of authorized persons and a seal (stamp) with details confirming the cash transaction.

If the manager or individual entrepreneur runs the cash register personally, he alone signs the cash documents. Sample signatures are not provided.

Cash documents can be issued:

• on standardized forms, handwritten with handwritten signatures of the participants in the operation;
• on printed forms in paper form with handwritten signatures of the participants in the operation;
• in electronic form using a program to protect against unauthorized access and an electronic signature in accordance with Federal Law dated 04/06/2011 N 63-FZ.

Corrections in cash documents, neither in paper nor in electronic form, are allowed (clause 4.7 of the Directive of the Central Bank of the Russian Federation N 3210-U).

What is a calculation sign

A settlement attribute is a detail that can reflect the following information:

1. If the attribute “receipt” , then it reflects the fact of receiving money for a product or service from the buyer. This operation is most often carried out when the buyer interacts with the cashier. She confirms the fact of payment.
2. When the “receipt return” , funds are returned to the client for the returned goods. Returns are most often made if the product does not fit in size or is of poor quality.
3. “expense” attribute should be selected by the cashier when the store buys something from individuals, for example, farm products.
4. The sign “return of expenses” means that the visitor returned the previously received cash to the store. Such details can be seen on a fiscal receipt when a store returns a product purchased from an individual.

It should be noted that the attribute “settlement attribute” is mandatory for reflection in the fiscal receipt, both in paper and electronic form. Ensuring this requirement is not always within the competence of the cashier, since a programmer or other specialist with the appropriate specification is most often responsible for the algorithms for entering details.

Cash documents for receipt and withdrawal of funds

Receipt cash order (KO-1)

Each receipt of funds at the cash desk is formalized by a Receipt Cash Order (PKO) (Form N KO-1, approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88). When registering the receipt of money at the cash desk, the cashier must (clause 5 of Directive of the Central Bank of the Russian Federation N 3210-U):

• check the signature of an authorized person (accountant, chief accountant, manager) on the PQR with the sample;
• count the money in the presence of the depositor, check that the accepted amount corresponds to that indicated in the PQS;
• check the availability of supporting documents specified in the PQS;
• if everything matches, sign the document, sign and put a seal (stamp) on the tear-off receipt, hand it over to the bearer.

In 1C, the printed form KO-1 is generated from the Cash Receipt . PDF

Expense cash order (KO-2)

Each fact of withdrawal of funds from the cash register is documented with a Cash Expenditure Order (RKO) (Form No. KO-2, approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88). When registering the withdrawal of money from the organization’s cash desk, the cashier must (clause 6 of Directive of the Central Bank of the Russian Federation N 3210-U):

• check the signature of authorized persons (accountant, chief accountant, manager) on the cash register with the sample;
• check the availability of supporting documents specified in the RKO;
• identify the person accepting the funds using an identification document;
• prepare the amount for transfer, transfer the cash register to the receiving person for signature;
• recalculate funds in front of the recipient;
• sign RKO.

In 1C, the printed form KO-1 is generated from the Cash Issue . PDF

If funds are accepted (expended) on the basis of fiscal documents provided for in paragraph. 27 art. 1.1 of Federal Law N 54-FZ, then receipts (expenses) can be issued with one PKO (RKO) upon completion of cash transactions.

When can a correction check be used?

To work correctly with an online cash register, an employee must know the difference between a correction check and a document that is generated in the following situations:

• If an error was made in the process of generating a fiscal check, and the buyer transferred the amount indicated in it and left it, then to correct the situation, you will need to generate two regular checks. The first check will contain the “receipt return” attribute, confirming the fact that the full amount for the goods has been returned to the buyer. The second is to generate a regular fiscal receipt with the correct amount, which will take into account the difference in favor of the buyer or store. If the original amount in the check turns out to be more than the cost of the goods, the difference is returned to the client. If it’s the other way around, then he pays the difference to the store.

When drawing up a fiscal check, you need to remember that if the amount on the check is less than on the price tag, then the difference can be returned only with the consent of the buyer. If, after making a purchase, the client leaves the store, the money can only be returned during his next visit or by personally contacting him through any available means of communication.

• If the cashier mistakenly included an extra item in the fiscal receipt, then to correct the situation he will need to issue a check with the “return of receipt” sign and return the funds to the client.

A correction check is issued directly in situations where:

• the cashier discovers unaccounted cash in the cash register when closing a shift;
• For some reason, the online cash register could not be used when paying the buyer.

In order to generate an adjustment check, you should find the required section in the cash register program interface. When creating such a document, you can specify only one detail “receipt” or “expense” . Thus, we can conclude that a correction check is most often generated when a cash register is forced not to be used during settlements with the buyer.

Cash documents when issuing salaries, scholarships

When issuing wages, scholarships and other payments to employees, together with KO-2 the following can be issued (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1):

• payroll T-49;
• payroll T-53.

Statements are forms for group payments of funds. The total amount for these statements is formed from the amounts for each individual person. The deadline for issuing cash for payments is determined by the manager and is indicated in both forms. The specified period cannot exceed 5 working days, including the day of receipt of money from the bank account (clause 6.5 of the Directive of the Bank of the Russian Federation dated March 11, 2014 N 3210-U).

The procedure for issuing funds according to statements is similar to the procedure for issuing cash according to cash settlement services and is accompanied by affixing the recipient’s signature next to his name in the statement.

Payroll T-49

Payroll T-49 is intended for the calculation and payment of wages, scholarships and other accruals to the recipient (or group of recipients). The total amount on the statement is formed from the amounts for each individual person. The period for issuing cash for payments is determined by the manager and is indicated in the payroll statement T-49, but cannot be more than 5 working days, including the day the money is received from the bank account (clause 6.5 of the Bank of the Russian Federation Directive dated March 11, 2014 N 3210 -U).

If form T-49 is filled out and used for settlements with recipients, then statement T-53 (payroll) is not used.

In 1C, the printed form T-49 is generated from the document Statement to the Cashier . PDF

Payroll T-53

Payroll T-53 is intended for the payment of wages, stipends and other payments to the recipient (or group of recipients). In the tabular part, it contains only the amount to be paid for each recipient.

In 1C, the printed form T-53 is generated from the document Statement to the Cashier . PDF

Step-by-step instruction

On August 9, accountant Svetlana Borisovna Petrova withdrew cash from the current account by check in the amount of 50,000 rubles. to pay wages and transferred them to the organization's cash desk. The bank provided a statement of the transaction.

Let's look at step-by-step instructions for creating an example. PDF

Cash books

Cash book KO-4

All facts of income and expenditure of funds are recorded in the cash book (form KO-4, approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88). Records are kept for each incoming and each outgoing cash order. The book must ensure full posting of cash to the cash desk in compliance with the following rules (clause 4.6 of Bank of Russia Directive No. 3210-U dated March 11, 2014):

• The cash book is kept by the cashier. At the end of the working day, he checks the amount of cash in the cash register with the data of cash documents and the balance indicated in the cash book. If the data matches, he certifies the entries in the cash book with a signature.
• Control over the maintenance of the cash book is exercised by the chief accountant, and in his absence, by the head of the organization.
• Separate divisions transfer copies of sheets of the KO-4 cash book to the head division in the manner and within the time limits established by the organization, taking into account the timing of its preparation of accounting (financial) statements.

If an organization operates as a paying agent (subagent), then when accepting money within the framework of this activity, PKO and RKO, it enters KO-4 in a separate cash book (clause 4.6 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

In 1C, the printed form KO-4 is generated from the Bank and cash desk section – Cash desk – Cash documents – Cash book button. PDF

Book of accounting of funds accepted and issued by the cashier KO-5

If an organization transfers funds between cashiers and a senior cashier during the working day, then the senior cashier makes entries in the KO-5 book of accounting for cash received and issued by the cashier.

This document is not generated in 1C. The form can be downloaded here Excel To access the section, log in to the site.

See also:

• The procedure for conducting cash transactions
• The procedure for accounting for monetary documents

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Is a cashier-operator's log necessary?

From July 2021, the journal may not be kept. This applies to all companies that have switched to online cash registers. The KM-4 form records all inflows and outflows, so it remains useful for internal accounting.

You can continue to fill out KM-4 on a voluntary basis to record the inflow and outflow of financial resources. This documentation does not need to be submitted to the tax authority. The cashier operator's journal is of particular importance for individual entrepreneurs. Information about income and expenses is very important for making management decisions.

In order to control the receipt and expenditure of money per day or per shift, the document reflects the following information:

1. Initial and final information from the cash register counter for the working period.
2. The amount of revenue received during the day or shift.
3. The amount of funds received or spent in non-cash or cash form.
4. Money given to customers using checks for returning products.
5. Companies that have not switched to the new cash register system must fill out the cashier-operator log.

At the end of each day or shift, the cashier must enter the above data into the journal, following the rules: put dashes in the lines of KM-4 where information is missing; enter information chronologically.

Let's sum it up

A salesperson who has reached 18 years of age, has entered into a liability agreement with the employer, and has read the operating manual and regulatory documents can operate a cash register. The cashier’s responsibilities include accepting money from customers, processing purchases, issuing change and receipts, and preventing third parties from being near the device. An individual entrepreneur can work with the cash register independently without completing any additional documents.

At the beginning of the day, the cash register should be turned on by printing a zero receipt. If the tape runs out, you must stop work, remove the old roll, seal and sign it, and install a new one. Online cash registers are a new generation of devices that directly interact with the fiscal data operator and thus significantly speed up and facilitate the work of the seller.

Buy a cash register for the office

Sources:

• https://DirMagazina.ru/568-kak-polzovatsja-kassoj-instrukcija-dlja-kassira/
• https://OnlineKas.ru/rabota-na-kasse/kak-polzovatsya-kassovym-apparatom/
• https://5cms.ru/article/work-online-kassa
• https://Class365.ru/stati/8611-kak-rabotat-na-kasse/
• https://onlain-kassy.ru/ispolzovanie/kak/rabotat-s-onlajn-kassoj.html
• https://uvolsya.ru/raznoe/kak-rabotat-s-kassovym-apparatom/

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