Magazine (book) of the cashier-operator - a type of documentation that must be maintained for each cash register in the organization. At the same time, it is important not only to register and register it correctly, but also to enter daily records according to the established model without corrections in this book of accounting. We will analyze all relevant requirements for the cashier’s magazine for 2016-2017.
Definition and Role of the Journal
Another name for the cashier’s book is KM-4. It is mandatory from 12.25.1998 by decree No. 132 of the State Statistics Committee. For each cash register (cash register), you must have one such consolidated document. Maintaining this journal is the responsibility of the operator, the cashier, serving clients with the help of cash registers and accepting cash from the latter in the role of payment for products, services, work, etc. This book is the primary accounting documentation for the accounting of incoming funds.
In KM-4, daily readings taken from KKM and the amount of money passed through the cash register are recorded. An employee at the beginning and end of the day writes down the readings of KKM counters (the so-called Z-report) in it - the difference between them will be considered revenue for the current day. The main role of the cashier’s magazine is to reconcile the actual cash balance with what the cash register has counted.
The letter of the Ministry of Finance No. 104 (08/30/1993) and the letter of the Federal Tax Service No. ED-4-2 / 11941 @ (06/23/2014) indicate the need for compulsory maintenance of the KM-4 form.
Rules for registration and filling
When registering a cashier-operator account, it is important to pay attention to the following details:
- KM-4 is mandatory to be the firmware of the entire book or only sheets.
- The signature on the checklist should be hands of the individual entrepreneur or the head of the organization. It must be certified by the seal of the seal, if the latter is used by the institution.
- The book must be numbered each sheet, starting with the first. Pages do not need to be numbered.
- On the last sheet, a note is obligatory: "The journal is numbered, laced and sealed with the signature (and seal) ... of the sheets." Part of this text must go to the checklist.
How to fill in the journal of the cashier-operations manager (you will see a sample of a specific record later)? The rules are as follows:
- You can write in a book only with a ballpoint pen or ink pen with dark blue ink.
- Entries are made in strict chronological order. One line is one cash day.
- The source for the records is only the Z-report - information should not be the result of independent calculations. If several such reports were made on a cash day, then data on each of them must be entered into the book.
- Each entry must be certified by the signature of the cashier, individual entrepreneur and manager.
- The book should not have corrections or blots.
If the cashier-operator has a mistake in the entry already made, you can correct it by following the instructions below:
- Erroneous data must be crossed out, then indicate the correct information next to it, as well as the date of correction.
- The cashier himself and his immediate supervisor certify the blot with his signature.
- If the scale of the error is measured by several pages or sheets, then their cross-over is allowed.
If all blots are corrected according to the specified scheme, then they should not be punishable for the employee.
Title Page Requirements
The title page of the journal of the cashier-operator should be drawn up as follows before the book is directly presented to the tax office:
- In the upper part the full name of the institution, its address should be spelled out.
- Further - information about KKM - brand, type, model. On the right side is the manufacturer’s number and registration number, which is reported by the central heating authority or tax inspector when registering the device.
- Be sure to indicate when the filling of the book began, and subsequently - when the last recording was made.
- It is necessary to indicate the position and full name of the responsible person - the cashier working under an employment contract.
Replacing the KM-4 form
Before starting work, the book of the operator must be registered with the Federal Tax Service. By this time, it should already have a completed title page, page numbering, an entry on the last page affecting the control sheet, to be stitched.
A new journal should be started only when the old one is completely filled (each form is designed for 1000 entries). The cause of the replacement may also be the apparent dilapidation of the book or its substantial damage.
KM-4 journal graphs and their meaning, verification formulas
Speaking about how to correctly fill out the journal of the cashier-operator, a sample of which you have already seen in the photo, we will analyze all the graphs existing in it, revealing their meaning.
| Count | Title | Entered Information |
| 1 | Shift date | Enter the date printed in the check - Z-report |
| 2 | Department Number | The column is filled in if division into sections exists within the organization |
| 3 | Name of the responsible person | If the journal is kept by the same cashier-operator, then it is permissible to indicate the name in the initial line, and put dashes in the following (- // -) |
| 4 | The column of the serial number of the control counter at the end of the shift | The ordinal number of the Z-report is recorded - this information is visible in it itself |
| 5 | Fiscal memory report (control counter), recording the amount of transfers of the readings of the summing counter | Some cashiers record here the number of sales per day, some duplicate the information from column 4. Most advise leaving this section blank |
| 6 | Indications of totalizers at the beginning of the day | Non-resettable total amount of the end of the previous shift (yesterday's Z-report) - coincides with the data of column 9 of the previous record |
| 7 | Signature of the cashier | |
| 8 | Admin Signature | |
| 9 | Totalizer data at end of shift | Non-resettable total amount at the end of the working day |
| 10 | Amount of daily revenue | Indicated in the Z-report. To verify it, you can calculate this: column 9 - column 6 = column 10 |
| eleven | Cash handed over | Amounts of cash given by the operator to the main cash vault. Check the correctness of the calculations by the formula: column 10 - column 13 - column 15 = column 11 |
| 12 | Paid for documentation, pcs. | It records the number of products whose purchase was paid by cards, traveler's checks , etc. |
| thirteen | Paid according to the documents, rub. | Amount of purchases from column 12 |
| 14 | Total rubles handed over | The entire amount handed over to the main operator is indicated - both cash and non-cash. If there were no erroneously stamped checks, return of goods, then the data from here are equal to column 10 |
| fifteen | Amounts returned to customers on unused KKM checks | Mistakenly broken checks, the return of goods must also be entered in the KM-3 form |
| 16 | Signatures at the end of the cashier's shift, administrator the head | Columns 17 and 18 may be signed with one hand |
| 17 |
| 18 |
Consider filling the journal with a specific example.
How to fill in the journal of the cashier-operations manager: sample
Suppose, when the shift was closed on May 10, 2017, the cashier made a report No. 3210. According to it, the daily revenue amounted to 23845.12 rubles. The non-nullable result was 50645.20 rubles. His indicators for yesterday - 26800.08 rubles. The product was returned in the amount of 2114.50 rubles. We will enter information in KM-4.
| Column number | Information |
| 1 | 05/10/2017 |
| 2 | --- |
| 3 | Ivanova A.A. |
| 4 | 3210 |
| 5 | --- |
| 6 | 26800.08 |
| 7 | (Signature) |
| 8 | (Signature) |
| 9 | 50645.20 |
| 10 | 23845.12 (50645.20 - 26800.08) |
| eleven | 21730.62 (23845.12 - 2114.50) |
| 12 | --- |
| thirteen | --- |
| 14 | 21730.62 |
| fifteen | 2114.50 |
| 16 | (Signature) |
| 17 | (Signature) |
| 18 | (Signature) |
Refund and storage of funds
How to fill in the journal of the cashier-operations officer? The sample demonstrates the return of goods to consumers. Such situations, in addition to entering in KM-4, must be recorded in KM-3. The return takes place through the main cashier of the organization, less often - through the KMM of a specific operator.
All cash that is stored in the cash drawer must be surrendered at the end of the shift to the immediate supervisor, individual entrepreneur or the main cashier. The operator has no right to dispose of these amounts after making an entry in the journal.
Acquiring
Acquiring is called bank transfer using bank cards. This relatively recent innovation sometimes causes confusion when filling out the operator’s journal - the daily revenue graph includes a larger amount than the one stored at the cash desk. In addition, the employee must keep records of consumers (keep copies of receipts for themselves), paid by bank transfer.
How to properly fill out the journal of the cashier-operator, the samples in this article clearly showed. This book is one of the most important documents in the conduct of cash management activities. Its absence, just like loss, entails fines imposed by the inspecting authorities of the Inspectorate of the Federal Tax Service, both the employee and the organization.