There is no extra money in the cash register. How to make a Z-report at the cash register? How often do you need to make a withdrawal from the cash register?

Setting up a fiscal registrar FR 90 with equipment SunMI v1

To ensure the operation of the mode WiFi hotspot. (modem without restrictions) install the program Hotspot+WiFi++1.1.2.apk. The application file is sent by support upon request. During the installation process, a program icon will appear on the screen in the form of a WIFI access point.

2. Launch the program and click " Set up an access point"

3. Turn on the mode WiFihotspot, In chapter Keep Wi-Fi hotspot on– set the switch to position Always

4. In the section Setting up a Wi-Fi hotspot set a password (8 characters). The name can (it is recommended) not be changed.

5. Set the maximum number of devices to 1-2.

Pokupyurk a - a new method of accounting for cash payments based on the accounting of banknotes, eliminates abuses with cash and tightens control of cash discipline.

Bill-by-note accounting prevents operator errors when calculating the payment amount and allows for stricter control of cash discipline.

The POS terminal operator accepts cash and registers the number of bills of different denominations using the POS terminal.

The program automatically calculates the amount of cash transferred and the required change.

Control of the recorded number of banknotes when closing the cash register using a report.

The mode is configured for each establishment separately on Administration panels\Settings\Establishments\Settings

Use a new form of payment - turns on the banknote accounting mode
Use banknotes to pay for your order. (active if the previous one is selected) - turns on the banknote accounting mode when paying for an order
Use banknote payments when closing the cash register day—enables the mode for accounting for banknotes when closing the cash register day

Cashier shifts

It is possible to use the following operating modes of the cash register:

Cashier Shifts
without cash register shifts (by day)

To work in the “Cashier Shifts” mode you must:

- uncheck the box

— check the box in the application

After changing the cash register operating mode settings, you need to re-enter the application SmartTouch POS

In the “Cashier Shifts” operating mode on the tablet in the application SmartTouch POS button will be available Close current cash register shift and open a new one

Cash transactions are carried out in Mobile application in the sectionCash register. The following operations can be performed:

Close the current shift and open a new one - When closing a cash register shift, the program will display the estimated balance in the cash register and prompt you to enter the actual balance. If the actual balance is not equal to the accounting balance, the program will create an adjustment transaction. The results of the adjustment will be visible to you Reports\Cash report)
Service deposit - “Cash deposit” button
Official withdrawal - “Cash withdrawal” button
Expense payment - payment for Goods received at the point of sale.
Generate X-report button “X-report daily”

You can add comments for each cash transaction. Comments will be visible in reports and in the list of orders in the Administration Panel

Closing the cash register after blocking the POS terminal.

If you pressed the POS terminal lock button on the tablet, then when you enter the PIN code to enter the mobile application, a button will appear in the “Automation” window that allows you to complete the current user shift.

Sales results can be seen:

* in the mobile application :

Reports\By payment types

Reports\By checks

Reports\On implementation

The left/right arrow buttons allow you to select the sale day (previous/next) to view

* V

If you are working with a fiscal registrar:

* You will need to generate a Z - report. This report is necessary for tax authorities to monitor entrepreneurs. Formed by the cashier at the end of his shift to collect the cash register and transfer all cash to the administrator (if there is one).

— number Z — report

— accumulation at the beginning of the working day (Shift)

— accumulation at the end of the working day (Shift)

— revenue per shift

— date of the report

- returns

— non-cash payments

* to control the cash register during a shift, you can generate an X-report. The difference between the Z - report and the X - report is that the first one resets everything that was entered at the checkout, and the second one simply shows (prints the report) without resetting the memory of the fiscal recorder.

* To check the functionality of the fiscal registrar and the correctness of the current date and time set in it, a Zero receipt is printed

Procedure for working with the cash register

The opening and closing of a shift is usually performed by a waiter (cashier). Opening a shift includes the following operations:

Removing the Z-report (if this was not done when closing the previous cash register shift).
Printing a zero check to check the functionality of the fiscal registrar.
Depositing change money into the cash register.

Z-report (report with cancellation) is the final report for the current cash register shift. By issuing a Z-report, you complete the current cash register shift and start a new one. We recommend performing this operation at the end of the working day or shift. For more details, see the section " Closing a shift«.

After pressing " Z - report

If the Program does not detect a connected fiscal printer on this tablet, you must proceed to the next operation - printing a zero receipt.

It is recommended to start the cash register day by printing a zero receipt. Successful completion of this operation indicates the functionality and readiness of the fiscal registrar. To “break through” a zero check, you need to click on the “Zero Check” button. If completed successfully, a zero receipt will appear on the fiscal printer. If the printer is not connected to the workstation or is not turned on, an appropriate error message will appear.

Please note that you can synchronize time only during a “closed shift”, that is, when the Z-report for the previous day has been withdrawn, and checks for the current day have not yet been processed.
Printing a zero check is a kind of test procedure that will output an insignificant check to the fiscal registrar and open the cash drawer.

If the receipt is not printed, you need to check the fiscal printer connection settings.

Depositing money into the cash register

Place change in the cash register. Click " Deposit money". In the dialogue “Are you sure you want to deposit cash?” enter the required amount (a comment if necessary) and click "Enter" (V)
The fiscal registrar will print a receipt indicating that the money has been deposited into the cash register. By the end of the work, you will have in your hands a Z-report at the beginning of the shift, confirming that you have no closed sales and receipts for depositing money in your cash register. These documents must be kept until the end of the shift in order to be submitted to the accounting department along with documents at the end of the shift.

any movement of money through the cash register is confirmed in documents. Depositing change in cash, collection (withdrawal of money), settlement with the client, expense payments cause the generation of documents and the reflection of amounts in reports. Using documents, reports and logs of user actions, you can carry out checks and thereby control cashiers;

1) Before you start working

in cash day mode removed checkbox in Administration panels: Settings\Establishments\Manual closing of Cash Shifts or in the application on the tablet SmartTouch POS: Main menu\Settings\Settings\Manual closing of Cash Shifts

cash register shift mode corresponds installed checkbox in Administration panels: Settings\Establishments\Manual closing of Cash Shifts or in the application on the tablet SmartTouch POS: Main menu\Settings\Settings\Manual closing of Cash Shifts

2) necessary.

Service entry:

Cash«
Yes
in the window Payment amount in field Payment A comment

As a result of the operation, the deposited amount will be reflected

on the tablet in reports:

x-report in section Service contribution
Reports\By checks
Reports\Action log
Closed orders

in the Administration Panel:

\Orders\Column “Amount”

During the working day, you can repeat the operation Service entry

3) When selling a product amounts are recorded in documents Orders and are displayed in reports.

4) When returning goods, the buyer is refunded, and the refund amount is displayed in reports and orders.

Return

5) When making an expense payment.

Cash register

press the button Expense payment
When paying in cash for goods delivered to the point of sale, data on the expense payment is displayed in reports.

6) . Produce:

Cash register

press the button Cash withdrawal
Yes

check the actual balances in the cash drawer with the X-report indicators.

8) Adjustment of cash balances is carried out in and the balance displayed in

To even out leftovers:

V
V Administration panels: Orders\Cashout adjustments Administration panels Reports\Cash report.

9)At the end of the cash (working) day it is necessary to reconcile the cash balances in the cash register with the indicators of the reports and, if necessary, carry out collection (cash withdrawal operation).

To check, you can generate an X-report and a cash report

Working at the cash register implies compliance with cash discipline - rules regarding the handling of money and reporting on the cash register. The basic rules of cash discipline are given below:
any movement of money through the cash register is confirmed in documents. Depositing change, collection (withdrawal of money), settlement with the client, expense payments cause the printing of a check, the generation of documents and the reflection of amounts in reports. Using documents, reports and logs of user actions, you can carry out checks and thereby control cashiers;
When making payments at the cash register, it is necessary for the cashier to check himself. This will also avoid shortages and surpluses. The main reasons for incorrect accounting are cashier errors: incorrectly counted change upon receipt, an error in counting money received from a client, an error when issuing change, an error when recalculating money transferred to the manager during collection. They reconcile the money using the formula: Cash balance = Revenue + Balance at the beginning of the day + Amount of exchange received – Amount of collection – Amount of expense payments;

The balance in the cash drawer should not exceed the established limit. If there is more money, you need to collect the excess.

To ensure correct (from an accounting point of view) and convenient work (cashier, salesperson, waiter), we suggest the following procedure:

1) Before you start working You should check the program settings installed for the Establishment:

in cash day mode(without cash register shifts) corresponds removed checkbox in Administration panels: Settings\Establishments\Manual closing of Cash Shifts or in the application on the tablet SmartTouch POS: Main menu\Settings\Settings\Manual closing of Cash Shifts

cash day mode - all cash transactions are recorded in the context of the accounting period - calendar day from 00 to 24 hours automatically. Changing a day means closing it (preventing the introduction of documents and adjustments) after 24 hours 00 minutes of the current day.

cash register shift mode - allows the work of several shifts during the day (days). Shifts can be closed at any time. Cash transactions are recorded by shift. The moment of closing the current shift and opening a new one determines the time boundaries of the accounting period. After the closing of the shift, it is not allowed to carry out any operations in the closed shift.

Check the correspondence between the cash desk and the establishment in the field Administration panels: Settings\Establishments\Main\Default cash register for sales revenue

2)Before starting work to check the fiscal registrar print a zero receipt - click the button Zero check

Printing the receipt confirms the functionality and readiness of the fiscal registrar. If the printer is not connected to the workstation or is not turned on, an appropriate error message will appear.

At the moment of printing a zero receipt (more precisely, immediately before printing it), the system checks the time on the fiscal recorder and the current system time (on the tablet); if it does not match, a corresponding message will follow.

If the receipt is not printed, you need to check the fiscal printer connection settings

3)At the beginning of the business day of the establishment, before the start of sales necessary deposit cash into the cash register.

To do this you need to perform the operation Service entry:

On the tablet, in the Cashier section, press the button " Cash«
confirm intention to deposit cash - answer Yes in the dialogue "Are you sure you want to deposit cash"
in the window Payment amount in field Payment indicate the amount of change in cash, for example 1000. In the field A comment you can make an entry “Cash deposited”
press the green “V” button to confirm

As a result of the operation, a receipt with the deposit amount will be printed on the fiscal printer.

The deposit amount will be reflected:

on the tablet in reports:

x-report in section Service contribution
Reports\By checks
Reports\Action log
Closed orders

An example of a service contribution for 1000 UAH. in closed orders

in the Administration Panel:

\Orders\Column “Amount”
\Reports\Cash report or \Finance\Cash report

In case of shortage of change money, during the working day, you can repeat Service entry

An example of displaying a service contribution for 1000 UAH. in the Administration Panel\Orders

4) When selling a product a receipt is automatically printed, sales data is recorded in reports and orders.

The reason for stopping the printing of checks may be:

The paper in the fiscal recorder has run out or jammed - you need to visually check the presence and correctness of two rolls.
the fiscal registrar is not connected or there is no connection with it - try printing a zero receipt

5) When returning goods, the buyer's money is returned, a receipt is automatically printed and the refund amount is displayed in reports and orders.

The return operation is performed on the tablet in the “Closed Orders” window. To return, you need to place the pointer on the order and press the button Return. Confirm the return in the “Return this order” dialog.

The result of the return will be displayed in reports or as an order with a negative amount in the closed orders section on the tablet.

6) When making an expense payment.

To perform the operation, an expense payment is required on the tablet in the section Cash register

press the button Expense payment
Indicate the amount and name of the item (if necessary)
When paying in cash for goods delivered to the point of sale, a receipt is automatically printed and data on the expense payment is displayed in reports.

7) Official seizure or collection. Produced:

in case of exceeding the established cash limit at the cash desk
at the end of the cash day (or shift)

To perform a service withdrawal operation, you must on the tablet in the section Cash register

press the button Cash withdrawal
in the dialogue "Do you really want to withdraw cash" answer Yes
In the payment field, enter the value of the withdrawn amount
In the comment field, enter explanatory text, for example, “exceeding the limit”
confirm the operation - press the green button
if the withdrawn amount exceeds the amount of the remaining funds, a warning will appear - “The amount is more than in the safe”

8) To control the operation of the cash register and prevent shortages or surpluses, check your cash balances periodically throughout the day:

check the actual balances in the cash drawer with the X-report indicators. The X-report is an analogue of the Z-report, but it does not close the cash day and reset the indicators. Therefore, the X-report can be executed several times during a cash day (shift).

9) Adjustment of cash balances is carried out in in case of discrepancy between the cash balance V In the Mobile Application window “Cashier” X-report section Cash and the remainder displayed in Administration panels Reports\Cash report\Column “Balance at the end”

To even out leftovers:

V Mobile Application window “Cashier” press the “Deposit cash” button, deposit the amount corresponding to the amount of money actually in the cash register
V Administration panels: Orders\Cashout adjustments set a value equal to the difference between the amount of money actually in the cash register and the amount indicated in Administration panels Reports\Cash report\Column “Balance at the end”

10)At the end of the cash register (working day) necessary:

check cash balances in the cash register with reporting indicators (You can generate an X-report and a Cash report for verification)
if necessary, carry out collection (cash withdrawal operation)
generate a Z-report

Z-report (report with cancellation) is the final report for the current cash day. By generating a Z-report you complete the current cash day.

After pressing " Z - report» the program checks for the presence of a fiscal recorder connected to this tablet (point of sale).

If the Program does not detect a connected fiscal printer on this tablet, you must try to print a zero check, see step 1).

After withdrawing the Z-report, the cashier collects cash from the cash drawer. Data from the Z-report is entered into the cash register:

Z - report number
accumulation at the beginning of the working day (Shifts)
accumulation at the end of the working day (Shifts)
revenue per shift
date of the report
returns
non-cash payments

The correct cash balance is established if the cash balance does not match Mobile Application window Cashier \ X-report \ Cash section and the remainder displayed in Administration panels Reports\Cash report

To even out leftovers:

1. in Mobile Application window “Cashier” press the “Deposit” button, deposit the amount corresponding to the amount of money actually in the Cash Desk
in the case of working with Cashier shifts, when closing the day, the program will prompt you to enter the actual balance in the Cashier.

2. B Administration panels: Orders\Cashout adjustments set a value equal to the difference between the amount of money actually in the Cash Desk and the amount Administration panels Reports\Cash report.

Cash flow items allow you to:

— group payments depending on purpose, for example Expenditure payments\Payment for delivered goods, Income payments\Sales of alcoholic beveragesdrinks

— receive reporting by article

— used to link items when importing payments into Accounting 1C

The list of article groups is hierarchical and is located in Administration panels: Finance\Cash flow items.

Expense payments

allow you to make expense payments on a tablet indicating the item

To define an article as “Consumable”, you need to set the flag in the article card in Administration panels: Finance\Cash flow items\Expenses

The selection of the required item when paying on the tablet occurs in the “Cashier” window using the “Expense payment” button

Only consumable items are available for working on a tablet

You can view completed payments in:

— Administration panel\Finance\payments

— Administration panel\Finance\Cash report(if you click on the line with the cash register day, a transcript will appear)

Deferred payment allows you to partially defer payment for an order for a certain period of time.

Deferred payment can only be provided to guests registered in the section Administration panel\Loyalty\Guests

In the Guest card on the “Credit” tab, indicate the allowed number of days for payment deferment.

To apply deferred payment when paying on a mobile terminal, click the button in the context menu, select the option "Guests" and in the list of guests that appears, indicate the name of the guest whose payment should be deferred.

In the dialog for entering the Payment amount, indicate the partial amount to be paid.

Use the report to control debts Administration panel\Loyalty\Debts on orders

The order in which payment types are displayed is configured in Administration panel\Settings\Payment type\Field: Sort order

The program sorts payment types on the tablet in the sales window in ascending order of the Sort Order field value.
That is, if you specify 1 for the payment type “Cash” and 2 for the payment type “Payment Card”, the payment types will be displayed on the tablet in the sales window in the following order:
Cash, Payment Card.

In the case when the settings of the mobile application The “Set default payment type” checkbox is checked, in the payment confirmation dialog (after clicking the “Pay” button), if you do not select the payment type and click the confirm button, the payment type with the lowest value in the “Sorting Order” field will be automatically substituted, in our case - “Cash”.

In the case when the “Set payment type as default” checkbox is not checked in the mobile application settings and the payment type is not selected when paying, the program does not allow you to make a payment, which warns you with an additional message “Error. Please select a payment method."

Mandatory confirmation of the need to select a payment eliminates accidental operator errors.

Video tutorial No. 1 provides an example of creating and selling your own Cappuccino product.

Changing the type of payment by check is available only to Mobile Application users who belong to the local user group that has the flag set Administration panel: Access\Local user groups\Access to closed orders.

To change the payment type for a closed check in the Mobile application:

* in the “Closed orders” section, find the order and click the “Open” button

* indicate the reason for opening the check (Error, Client Requirements)

* find the order in the list of open orders and re-close it with the correct payment code

1. Connection setup

Allows:

configure the connection string: in the IP address field enter: web.smarttouch.com.ua:300
display login on the button ( us527) administrator of the establishment under which the application was logged in.
call the establishment administrator authorization dialog.

2. Setting up service modes

Allows:

% service— set a markup for serving restaurant guests
The period during which the order is new— order aging time in minutes
Manual closing of cash register shifts - mode of operation of cash register shifts— manual if the flag is set, automatic if not
Display the number of guests for a new order— the need to display a dialog requesting the number of guests for a new order
On the Kitchen screen, close counters when paying— a mode is set to automatically close meetings on the tablet in the window of the “Kitchen” mobile application after paying for the order
Add a product when searching by barcode— enables the mode of automatically adding goods to an order when scanning a barcode
Set default payment type— setting the most frequently used payment type; in case of a payment type mismatch, the cashier will select manually to automatically set the payment type or require it to be entered manually
Use front camera— switching the tablet to work with the front camera for scanning barcodes or photographing guests
Show modifiers in order— enabling the mode of working with modifiers to take into account the wishes of guests when preparing dishes
USB scanner in use— connecting an external scanner via USB to the tablet
Always open modifier dialog— forced display of the modifier accounting dialog
Reset order numbering to zero every day— a new sequence of guest check numbers is set daily, starting with one
Allow inventory creation after shift close— allows you to prohibit or allow inventory during a shift
Set the latest order number— necessary to indicate the number from which to start working
Set max order number— sets the numbering of checks starting from one when the set value of the check number is reached

3. Interface setup

Allow:

set the languages of the mobile application and determine the font size
lock screen after payment
show stock balances in the section Stock in applications, receipts, movement, inventory and write-off documents (the value of the remaining quantity of goods in the warehouse will appear on the menu buttons)
display comments in order bookmarks
warn with a sound signal when a message arrives
open the table map window when starting the mobile POS terminal

4. Synchronization settings

Allows:

set the frequency of information exchange with the cloud
Duration of storage of orders on the tablet
establish a requirement to perform data exchange after each order is closed.

5. Setting up receipt printing

Allows you to set preferences for the guest receipt printing form

Formatting inscriptions on a guest check. Using the ^ symbol, you can split the footer text into several lines.

In the “Number of check copies” field, you can specify the required number.

Print signature line— adds a line for the guest to sign the check
Print item number— printing the item number of the ordered dish on the guest check

3. Payment for the order in the application Privat24

RPODatecsFP 101 Smart developed specifically for changes in the fiscal legislation of Ukraine for 2015-2016. It is advisable to install it at small points of sale - in cafes, mini-markets or salons.

DatecsFP 101 Smart remembers 20,000 product items, supports 10 types of payments and print speed of 70 mm/s. It automatically transmits data on required tax deductions to the State Fiscal Service. Communication with the Internet is carried out via a Wi-Fi module, connection to external devices is via mini USB, RS232 ports and an Ethernet connector. An additional advantage is the dpd-204 buyer indicator.

Are you interested in the model? Check availability, price and make a request by phone+380442296446, extension 723 (sales department)

Fiscal reporting check, or also so-called Z report, this is a receipt printed on the cash register. This check has the information of the daily report and after the formation of which the RAM in the cash register is reset to zero, and all data is recorded and entered into the fiscal memory of the cash register. Also, based on the fiscal report, cash is transferred to the cash desk of the enterprise. Based on it, the book of accounting for settlement transactions (KURO) is filled out. Therefore, by printing out the report in a timely manner and pasting it into the appropriate section of the KURO, you protect yourself from the hassle of applying a fine for late receipt of cash to the company’s cash desk.

So when and how many fiscal reports should you print?

When an enterprise or retail outlet is operating, form z report Necessarily. Even if, say, you came to work, turned on the cash register, made a “service deposit”, but you don’t have a single customer and you didn’t carry out settlement transactions for accepting cash - at the end of the shift (maximum after 24 hours) you are also required to reset the PPO – generate a report, fill out a book based on it and file it in the Kuro Regional Office.
When an enterprise (store) does not work, according to the approved work schedule, or a separate order for days off, it is not necessary to generate a daily report.

The “Sales” window is called up from the program menu or from the list of open orders.

On the left side of the window there is a list of ordered dishes.

To create a new order, use the button Create

On the right side of the window there is hierarchical menu of goods (dishes). Elements of the Menu of goods (dishes) are arranged according to the order specified in Administration panels: Products\Price list elements under the buttons with the names of product groups .

New items (products, dishes) are added to the order by clicking on the buttons with the names of the dishes.

To make it easier to find the necessary products, you can use the buttons located above the menu: “Modifiers”, “Popular” and “Search”

If a barcode scanner is connected to the tablet, you can add a product to your order by scanning the barcode of the product.

If the tablet is connected to a scanner, you can add dishes to your order by scanning and

You can change the number of ordered dishes directly in the order position using the buttons + (plus) and — (minus).

The total order amount is displayed in the order header. The order total is automatically updated when you add, remove, or change the quantity of dishes or items.

Clicking the " Meeting» causes the ordered dishes to be printed on kitchen printers installed in the cooking areas.

Button " Print the bill» prints out the bill for the guest

Button " Confirm payment"—calls up a payment input dialog after which the order payment operation is completed.

Available in the dialogue:

Selecting the type of payment (cash, Bank card, etc.)
Printing a receipt

In order to understand the concept of “cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”:

Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.

Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.

So, all cash transactions must be accompanied by the execution of cash documents, which is usually meant by compliance with cash discipline.

Cash discipline– this is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The basic rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

According to it, in 2019 the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

L = V / P x N c

V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash receipts occurred). The billing period must be no more than 92 working days

N c– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, the location, organizational structure, specifics of the activity (seasonality, working hours, etc.) can be taken into account.

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).

Option 2. Calculation based on the volume of cash dispensed from the cash register

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).

In this case, the formula applies:

L = R / P x N n

L– cash balance limit in rubles;

R– the volume of cash issued for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;

P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash withdrawals). The billing period must be no more than 92 working days, and its minimum value can be any.

Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Salaries were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2019 (sample order).

The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and further until you issue a new order.

Simplified procedure

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash register.

In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).

If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).

Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money on account to employees who have not reported on previous advances).

During 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with the attachment of documents confirming the expenses made (KKM receipts, sales receipts, etc.).

Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments

Another important rule of cash discipline is compliance with the restrictions on cash payments between business entities (individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.

Cash documents

The procedure for conducting cash transactions in the Russian Federation is established by the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. According to this document, cash transactions are formalized by incoming cash orders (PKO) and outgoing cash orders (RKO). For each PKO and each RKO, entries are made in the cash book. This procedure will continue after the transition to new cash register systems with the function of transmitting data to the tax authorities.

Unified forms of cash documents are given in Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, which continues to be in force at the present time and should be applied in the future - after the transition to online cash registers.

Maintaining a cash book

Any organization, regardless of the taxation system, is required to maintain a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt you from maintaining a cash book.

If a separate division of an organization receives or expends cash, it is also required to maintain a cash book. In this case, the presence or absence of a current account at a separate division does not play any role (letter of the Bank of Russia dated May 4, 2012 No. 29-1-1-6/3255).

The separate division (SU), within the period established by the head of the organization, transfers to the head division:

or tear-off copies of sheets of the cash book - when the OP cash book is filled out by hand;
or second copies of the cash book sheets printed on paper - if the OP’s cash book is filled out on a computer.

In the parent organization, the indicators of the OP's cash book are not entered into the organization's cash book. Sheets of the OP cash book are bookleted separately at least once a year.

Cash balance limit in the cash register

The balance of cash in the cash register at the end of the day should not exceed the limit established by the organization (clause 2 of the Procedure for conducting cash transactions). This rule does not apply to individual entrepreneurs and small business organizations that can keep any amount of cash in the cash register.

Formulas for calculating the cash balance limit at the cash desk are given in the Appendix to Bank of Russia Instructions No. 3210-U.

Issuance and delivery of small change coins

The current regulations governing the use of cash registers do not provide for the presence of a balance of funds (change coins and bills) in the cash register cash drawer either at the beginning of the working day or at the end of the working day. Therefore, before the start of the work shift, the cashier gives the cashier-operator some change money. To do this, the cashier writes out a cash register for the amount of exchange, in which in the line “Issue” he indicates the full name of the cashier-operator, and in the line “Base” he writes “For exchange”.

If in a trade organization there are senior and ordinary cashiers, then the senior cashier gives the change coin to the cashier-operators. The amount of the change coin indicated in the cash register is recorded by the senior cashier in the cash book (form KO-4) and in the book of accounting for funds received and issued by the cashier (form KO-5). This procedure is established in clause 4.5 of the Procedure for conducting cash transactions and will continue to apply when using the online cash register.

Thus, as before, in the absence of a senior cashier, an expense cash order is sufficient to issue a change coin, and in the presence of a senior cashier, it is necessary, in addition to registering cash registers, to keep a book in the KO-5 form.

Fiscal documents instead of standardized forms for CCP

Unified forms for cash register equipment

To record cash settlements with the population when carrying out trade operations using cash register systems, organizations used unified forms of primary accounting documentation KM-1-KM-9, approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132:

KM-1 “Act on transferring the readings of summing money counters to zeros and registering control counters of cash registers”;
KM-2 “Act on taking readings of control and summing cash counters when handing over (sending) the cash register for repair and when returning it to the organization”;
KM-3 “Act on the return of funds to buyers (clients) for unused cash receipts”;
KM-4 “Journal of cashier-operator”;
KM-5 “Logbook of recording readings of summing cash and control counters of cash registers operating without a cashier-operator”;
KM-6 “Certificate-report of cashier-operator”;
KM-7 “Information on KKM meter readings and the organization’s revenue”, etc.

Since this resolution is not a normative legal act adopted in accordance with Law No. 54-FZ, now, according to officials, it is not subject to mandatory application (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated April 4. 2017 No. 03-01-15/19821, dated 01/25/2017 No. 03-01-15/3482, dated 09/16/2016 No. 03-01-15/54413).

Consequently, organizations that use new online cash registers are not required to issue cashier-operator certificates (form KM-6) and keep a cashier-operator journal (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914).

In connection with the entry into force of the new edition of 54-FZ, the Bank of Russia plans to make changes to Directive No. 3210-U. In particular, in the new edition of clauses 5.2 and 6.6 of the Rules for Conducting Cash Operations, it will be established that incoming cash orders (PKO) and outgoing cash orders (RKO) must be issued on the basis of fiscal documents (as of the draft as of 03/01/2017).

Fiscal documents

Fiscal documents are fiscal data (information on calculations), which are presented in established formats on paper or electronically (Article 1.1 of Law No. 54-FZ).

Fiscal documents include (clause 4 of article 4.1 of Law No. 54-FZ):

registration report;
report on changes in registration parameters;
shift opening report;
cash receipt (strict reporting form);
correction cash receipt (strict correction reporting form);
shift closing report;
report on closing the fiscal drive;
report on the current status of settlements;
operator confirmation.

Formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents, are approved by Order of the Federal Tax Service of the Russian Federation dated March 21, 2017 No. ММВ-7-20/229@.

Shift duration

In accordance with legal requirements, work with fiscal equipment is divided into cash register shifts. Before the start of settlements using cash register systems, a report on the opening of a shift is generated, and upon completion of settlements, a report on the closure of a shift is generated. In this case, a cash register check cannot be generated later than 24 hours from the moment the report on the opening of a shift is generated (clause 2, article 4.3 of Law No. 54-FZ).

That is, a shift when working at an online cash register cannot last more than 24 hours. This requirement for the duration of the shift is explained by the capabilities of the fiscal drive. In the case when the shift exceeds 24 hours, the fiscal sign of the document is not generated on the cash register receipt (paragraph 9, paragraph 1, article 4.1 of Law No. 54-FZ).

A shift at a cash register can be opened one day and closed the next day with a total duration of no more than 24 hours. Law No. 54-FZ does not contain any other restrictions regarding the duration of the shift, as well as requirements for closing the shift at the exact specified time (letter of the Ministry of Finance of the Russian Federation dated May 5, 2017 No. 03-01-15/28066).

Shift closing report

When closing a shift on old cash registers, a Z-report was generated, which was the basis for making an entry in form KM-4 (“Cashier-operator’s journal”) (attachment to the letter of the Federal Tax Service of Russia dated June 10, 2011 No. AS-4-2/9303@, letters of the Federal Tax Service of Russia for Moscow dated January 20, 2011 No. 17-15/4707, dated April 20, 2011 No. 17-15/38757). Based on the Z-report, a certificate-report of the cashier-operator (KM-6) was drawn up and the data was entered into the journal of the cashier-operator (KM-4).

Since when using new cash registers it is not necessary to maintain forms KM-4 and KM-6, at the end of the shift a report on the closure of the shift is generated, on the basis of which a PKO is drawn up and an entry is made in the cash book.

Data on the amounts of cash received by the cash register for a shift are given in the report on the closure of the shift: the indicator “Total amount in checks (TSR) in cash” in the “Receipt” transaction counters” attribute of the “Shift totals counters” variable.

Please note that based on one report on closing a shift, several PKOs can be generated depending on the type of transaction and the entries that will be made in accounting when cash is posted to the organization’s cash desk:

full payment for the sale of goods, works, services (Debit 50, Credit 90-1);
partial payment for the sale of goods, works, services (Debit 50, Credit 62-1);
prepayment against future sales of goods, works, services (Debit 50, Credit 62-2).

Documentation of returns

Return of goods on the day of purchase

When returning funds to the buyer on the day of purchase, cash register is mandatory (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914). Funds are issued to the buyer from the cash drawer of the cash register on the basis of a receipt issued upon purchase of the goods.

When issuing cash, the buyer must run a cash register receipt indicating the payment attribute “RETURN OF RECEIPT”. There is no need to issue a certificate of return of funds to buyers (KM-3).

The return check of the cash register is transferred to the tax authorities through the fiscal data operator in the same manner as all other checks of the cash register (letter of the Ministry of Finance of the Russian Federation dated April 4, 2017 No. 03-01-15/19821).

Data on the returned amounts are reflected in the report on the closure of the shift: the indicator “Total amount in checks (TSR) in cash” in the “Counters of transactions “Return of receipts”” attribute of the attribute “Counters of shift totals”.

When posting cash amounts received at the cash register for a shift, the difference between the receipt amount and the receipt return amount must be reflected in the PKO. In other words, revenue from the sale of goods, works, and services in the PKO is reflected minus the amounts returned.

Return of goods not on the day of purchase

Today, even specialists from the Ministry of Finance of the Russian Federation do not know how to correctly process a refund for goods returned on a date other than the day of purchase. Therefore, officials recommend contacting the Bank of Russia on this issue (letters from the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated March 1, 2017 No. 03-01-15/11622). In none of their letters did the officials say that the return receipt must be processed for any refund, regardless of the date of return of the goods.

Since to date no new procedure for processing the return of goods has been approved, in our opinion, refunds for goods returned on a date other than the day of purchase should be returned in the same manner.

Step 1. Based on the buyer’s application for the return of goods, it is necessary to issue a cash register receipt, in which the buyer will put his signature, and give the buyer money from the main cash register (and not from the cash register cash drawer).

Step 2. Based on cash settlement, an entry should be made in the cash book.

Thus, on the day when the money for the returned goods was returned from the main cash register, the cashier issues a PKO for the full amount of revenue received by the cashier-operator, and a PKO for the amount of money returned to the buyer.

When returning a previously made prepayment, in our opinion, organizations should run a cash register receipt, regardless of the date of its payment. Funds should be returned from the cash drawer of the cash register.

New procedure for using CCT and OFD

Oksana Kurbangaleeva, Director of Successful Business Consulting LLC

The decision on liquidation is made by the general meeting of the founders (participants) of the company. The general meeting must appoint a liquidation commission. This commission must draw up documents related to the liquidation and conduct an inventory.

The company is obliged to notify the tax office of its liquidation no later than three days from the date of approval of such a decision.

If you do not do this, you will be fined under Article 129.1 of the Tax Code of the Russian Federation. The fine amount is 5,000 rubles.

After the tax office receives notice of liquidation, it will have to conduct an on-site audit of the company.

During the liquidation process, the company draws up interim and liquidation balance sheets.

The interim balance sheet contains information about the composition of the company's assets and liabilities, the value of its property, accounts receivable and payable.

The liquidation balance sheet is compiled after all settlements with creditors. The remaining property is distributed among the owners of the company. As a result, all balance sheet items are closed, and its currency is reset to zero.

Important

This material is an excerpt from the “Correspondence of Accounts” berator.

Berator "Correspondence of invoices" still remains the only publication in Russia that provides accountants with complete and systematized practical information about accounting. Available in both and electronic berator version.

Interim balance

To draw up an interim balance sheet, data from the latest balance sheet compiled on the eve of the approval of the decision to liquidate the company is used.

Example

The founders of Aktiv CJSC decided to liquidate the company. The latest balance sheet was prepared as at 31 December 2011.

It looked like this:

ASSETS		PASSIVE
Name of balance sheet item	Amount (rub.)	Name of balance sheet item	Amount (rub.)
Fixed assets

			(228 000)
Accounts receivable		Borrowed funds
Cash		Borrowed funds
BALANCE	*279 200*	BALANCE	*279 200*

After the deadline for submitting claims by creditors (two months from the date of publication of the liquidation notice), the company compiled an interim liquidation balance sheet.

During the time that has passed since the last balance sheet was compiled, the following business transactions were carried out:

DEBIT 51 CREDIT 62

– 60,000 rub. – the receivables are repaid by the buyer;

DEBIT 70 (71, 73) CREDIT 50

– 10,300 rub. – debts to employees for wages and other transactions have been repaid;

DEBIT 60 CREDIT 51

– 61,200 rub. – debts to suppliers have been repaid;

DEBIT 68 CREDIT 19

– 10,200 rub. – accepted for deduction of VAT on paid values;

DEBIT 68 (69) CREDIT 51

– 38,596 rub. – debts to the budget and extra-budgetary funds for taxes and contributions have been repaid.

ASSETS		PASSIVE
Name of balance sheet item	Amount (rub.)	Name of balance sheet item	Amount (rub.)
Fixed assets		Authorized capital (share capital, authorized capital, contributions of partners)
		Additional capital (without revaluation)
VAT on purchased assets		Retained earnings (uncovered loss)	(228 000)
Accounts receivable		Borrowed funds
Cash		Borrowed funds
BALANCE	*169 104*	BALANCE	*169 104*

Liquidation balance

After the sale of property and final settlement with creditors, the commission draws up a liquidation balance sheet.

On its basis, a decision is made on the distribution of the remaining property of the company between its owners.

Example

CJSC Aktiv has decided to liquidate.

The liquidation balance sheet at the time of closure of the company looks like this:

ASSETS		PASSIVE
Name of balance sheet item	Amount (rub.)	Name of balance sheet item	Amount (rub.)
Fixed assets		Authorized capital (share capital, authorized capital, contributions of partners)
		Additional capital (without revaluation)
VAT on purchased assets		Retained earnings (uncovered loss)	(150 897)
Accounts receivable		Borrowed funds
Cash		Borrowed funds
BALANCE	*15 103*	BALANCE	*15 103*

The accountant closed the balance sheet with the following entries:

DEBIT 83 CREDIT 80

– 66,000 rub. – additional capital is added to the authorized capital;

DEBIT 80 CREDIT 84

– 150,897 rub. – the loss is written off;

DEBIT 80 CREDIT 75

– 15,103 rub. – property is distributed among the founders;

DEBIT 75 CREDIT 10 (50)

– 15,103 rub. – the property was received by the founders.