Cash register: application and operation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Today, all organizations and individual entrepreneurs that accept payment in cash or with bank cards are required to purchase cash registers.

The use of cash registers is due to the fact that the state seeks to control the timely posting of revenue. CCP is subject to mandatory fiscalization at the Federal Tax Service at the place of registration of the owner.

Checkout equipment. General provisions, types

Any cash register includes the following blocks:

• Fiscal memory. A stationary scheme designed to store the following information: the amounts that were broken through during a work shift; refunds made for a work shift; data of the owner of the CCP; characteristics of the CCT. The capacity of the fiscal memory depends on the model, but is at least 2000 entries.
• ECLZ. Removable element that fixes all wiring. To be replaced every 13 months. Correction of data in ECLZ is illegal and passes as a financial fraud.

Purchasedcash register by an organization or individual entrepreneur.

Devices are divided by functionality into autonomous cash registers and fiscal registrars.

Autonomous cash register

For the full functioning of an autonomous cash register, the owner only needs to periodically charge it. The device is at the same time a device for both input and output of information, as it is equipped with a keyboard. Breaks the amount that was entered. Of the minuses - the absence of a list of purchased goods in the check. Of the benefits - work offline without being tied to trading software. Such devices are relevant for operators who work on the road (for example, they collect payments for utilities and other services from the population) or do not have automation at the point of sale.

Autonomous cash register today is represented by models: "Mercury 115K", "Mercury 130K", "Mercury 180K", "Elwes Micro-K (version 01)", "AMS 100K" (optionally equipped with a metal cash drawer for 5 slots for banknotes), etc.

Fiscal registrar

As opposed to autonomous devices, fiscal registrars can only work as an output device - there are no buttons with which you can enter the necessary information. The data is supplied via a communication channel.

They are connected to an automation system with installed trading software. In fact, this type of equipment is a printerreceipt printing, equipped with fiscal memory and ECLZ. In terms of popularity, the brands "Shtrikh" and "Atol" are leading among manufacturers.

Fiscalization

All CCP models are subject to mandatory fiscalization. This is a set of actions that includes setting up, registering, launching the device and ensuring its full functioning in the mode necessary for the tax authority. This also applies to payment terminals that accept cash. The operation of cash registers installed in such terminals differs from the usual. In most cases, the owners of existing terminals install upgrade kits on their printers, with the help of which they “tie” ECLZ and carry out fiscalization.

Only bank terminals have avoided this (assuming banks own/lease the place where the equipment functions).

Without fiscalization, it is impossible to start working on a cash register. After it is carried out, you can knock out checks that will contain the following information:

• name of organization/individual entrepreneur;
• TIN of the organization/individual entrepreneur;
• KKT serial number;
• confirmation of the fiscal regime;
• time of purchase and date as dd. mm. gg;
• check number.

These are obligatory signs of a correct check; optionally, the CCP owner can put on the check the information that he considers necessary.

Operation

Modern controlthe cash machine uses a check thermal tape during operation. Due to the sensitive layer, which is part of it, all the necessary information is "burned out" with the help of a thermal head. This method is good because it does not require additional consumables, but there is one drawback: checks printed using a thermal layer are capricious in storage - they cannot stand direct sunlight and high humidity.

Working on autonomous cash registers is specific (opening/closing a shift, posting checks, removing reports), so the rules for operating cash registers are told by the CTO employees immediately during the initial setup of the equipment.

If we take the general provisions, then the rules for working on KKM are as follows:

1. The equipment must be located by the cashier-operator so that the buyer can see how much is breaking through.
2. Before the start of the working day, the cashier must check the equipment for operability and determine the correctness of all settings (time, tape refilling, etc.).
3. When making a purchase, the cashier-operator first clearly names the amount to the client, after which he takes the money and only then breaks the check. The latter is given to the client along with the change (if any). The money for the purchase is placed in the cash drawer.
4. When returning the paid goods under the supervision of the administrator and upon presentation of the check, the money is returned to the client. The check remains in the cashier. According to him, at the end of the shift, an act for a return is drawn up.
5. At the end of the work shiftthe cashier-operator delivers the proceeds and the report to the administrator or the senior cashier. All testimony is recorded in the cashier's book.

More complete standard rules for the operation of cash registers can be found in document No. 104 dated 1993-30-08, approved by the Ministry of Finance of the Russian Federation.

Prospects

in 2016, the equipment of cash registers, their maintenance and price may change due to the innovations described in the order of the Ministry of Finance of the Republic of Kazakhstan No. 431 dated October 13, 2014. The bottom line is that already familiar CCP models must necessarily be equipped with modules that allow you to transfer data to processing centers via GPRS / GSM, Ethernet channels in real time. Both the autonomous cash register and the fiscal registrar will undergo changes. However, those who manage to purchase and register a cash register before the end of the working year 2015 will work according to the old scheme until the end of the equipment operation period (7 years).