Correct completion of the book of the cashier-operator (sample)

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

Each area of accounting has its own subtleties, rules and approaches. Working with cash flow is an occupation with great responsibility and psychological stress for many people. It can be facilitated by excellent knowledge of all accounting rules and activities in this area. To do this, the presented article describes what cash discipline is, documents that need to be drawn up in the process of work, the rules for filling out the book of a cashier-operator, a sample of its structure.

What is cash discipline

The concept of "cash discipline" means a set of rules dictated by legislative and regulatory authorities in relation to working with cash. Organizations must comply with a number of requirements in order to continue to operate as normal without sanctions, fines, tax pen alties and other ill effects of negligence andignorance.

Cash discipline includes a number of measures to optimize the work with cash. So, a person with an appropriate education, without a criminal record, with an additionally drawn up agreement on full liability must conduct transactions with funds. In the process of work, it performs the following actions:

• operations for posting and spending money;
• Ensuring the order of transactions with proceeds;
• control over cash balance limits;
• compliance with deadlines and collection of proceeds to the bank;
• registration of primary cash documents;
• filling out cash statements based on primary documentation, including filling out the book of the cashier-operator (a sample is presented below).

The combination of these actions is called cash discipline.

Maintaining cash records

The accounting section for working with cash implies the execution of several types of documents that anticipate the completion of the book of the cashier-operator. Sample of primary documents - PKO and RKO.

There are several types of cash documents, the completion of which requires discipline. This separation is due to the purpose of the operations they represent:

• receipts - cash contribution to the cash desk of the enterprise;
• expenses - issuance of cash from the cash desk for the needs of the organization;
• accounting registers and journals reflect the totality of the movement of funds,responsible persons, details of primary cash documents.

The legislation establishes the following forms of documents, which must be drawn up according to all requirements in any organization working with cash:

• Incoming cash order form KO-1.
• Expenditure cash order form KO-2.
• Journal of registration of incoming and outgoing cash orders - KO-3.
• Cash book - KO-4.
• Book of accounting for cash received and issued by the cashier - KO-5.
• Journal (book) of cashier-operator KM-4.

Assignment of the cashier-operator book

One of the most important reporting documents of a specialist working with cash in cash is the book of a cashier-operator. A sample of filling it is of interest to all workers in this profession. The correctness and reliability of the information contained in it completely depend on how correctly the credit transactions were recorded in the memory of the cash register. Filling out the book of the cashier-operator is an example of combining the indicators of different primary documents in a common registrar. The first thing you need to enter the data is the checks of the device at the beginning and end of the shift. The first one opens the shift and informs about its serial number and the initial balance in the fiscal memory. The second closes the shift (extinguishes), contains information about all cash receipts at the cash desk and displays the total at the end of the shift. consumption data is also required.cash, if cash was returned to customers - orders KO-2.

Document structure

For the book of a cashier-operator, the sample filling is regulated by the requirements of Federal Law No. 54-FZ of May 22, 2003. It must be stitched, the sheets are numbered, and at the end must be sealed. It doesn’t matter if the entire magazine is stitched or just sheets, at the end the thread with which the document was stapled must be sealed with a control sheet, signed by the manager with a transcript, the number of sheets sewn together and an imprint of the organization’s seal.

How to fill in the cashier's book? A sample of the first page, also known as the title page, is filled out at the tax office upon receipt of the magazine. Here the data of the organization and the cash register used are indicated. Information about the cash register is filled in on the basis of the manufacturer's passport. It also indicates the start and end dates of logging and the responsible person who does this.

How this journal is filled out

Journal of the cashier-operator - a document containing a number of columns, each of which must contain certain information:

• opening date of the cashier's shift;
• department number (if the organization has several employees);
• last name, first name and patronymic of the employee responsible for conducting cash transactions in this shift;
• shift serial number according to the controlcash register fiscal memory counter;
• indication of the number of sales according to the information taken from the fiscal memory, when the device is transferred for repair or its check;
• cumulative sum at the beginning of the work shift (according to readings taken from fiscal memory);
• signature of the responsible cashier;
• signature of the senior cashier who controls the work;
• indications of the total accumulative amount drawn from the canceled cash register report at the end of the shift;
• money transferred to the main cash desk of the organization, minus payments on debit cash orders;
• number of payments from the cash desk according to the presented documents;
• total of payments made by bank transfer;
• cash deposited into the cash desk of the organization;
• amount of refunds on customers' cash receipts;
• signatures of the responsible person, senior cashier and head of the organization.

In total, 18 cells are allocated for filling for each working day. It should be noted that this form is the same on the territory of Russia, the Republic of Belarus and Ukraine. The filling methods and information reflected in the register are identical in these countries regarding cash transactions.

Expense transactions from the cash register

Information about the funds issued from the cash desk should also be reflected in the book of the cashier-operator. The sample of filling in the Republic of Belarus is no different from the Russian one. The cashier's journal reflects the total amount that was issued onneeds of the organization and as returns to customers. But all transactions must be executed with an account cash warrant in accordance with all the rules.

Book of the cashier-operator: a sample of filling out when returning

In the activities of any company, there are returns of goods sold. The legislation provides for a number of cases in which the seller does not have the right to refuse to return the product to the consumer if it does not fit according to any characteristics or has a factory defect. Operations on returns in the form of a total amount are reflected in the book of the cashier-operator. The return filling pattern does not differ from other debit transactions. The only difference is that in most cases, the buyer, before receiving his money back, must write an application addressed to the head of the organization. The purchase receipt must be attached to the application.