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 cashier punches the goods at the checkout and accepts payment. At the end of the shift, he must deposit the money in the safe. But how much?

For the correct accounting of funds, there is a concept - cash discipline.

There are two ways to control the cashier:

The first method is very simple, but there is a serious limitation - the store is not open at night. Those. The opening and closing of the store, as well as the cashier’s working day, fall on the same day. At the same time, it is not necessary to use a cash register in the store.

In this case, we download receipts from cash registers and compare the amount of receipts for the day and reconcile it with revenue. To do this, highlight in the expense journal the invoices for the corresponding day, for which the recipient is “Private Person,” and using the Alt+F6 key combination, look at the amount of goods sold through the cash register.

This method will not work if the store is 24 hours a day and the cashiers change each other, say, at 8 am. Fortunately, accountants came up with the second method many years ago. In a nutshell, it can be described as the “cash shift method.” If you have a fiscal recorder or cash register installed in your store, then you must use this method by law. Fortunately, it is quite simple, well thought out, and will not cause you any difficulties. Mercury-POS allows you to use this method even if you do not have not only a fiscal registrar, but also a receipt printer. In this case, the necessary reports are not printed, but displayed on the screen. Below is an algorithm for how this method works.

1. Opening shift.
2. Working at the cash register.
3. Removing an intermediate X-report.

4. Closing a shift.

   1. Removing X-report.
   2. Payment from the cash register.
   3. Making a Z-report (daily report with cancellation).

Let's look at how these points are implemented in the Mercury-POS cash program. All described functions are available to the Store Manager in the “Reports” menu. If there is a fiscal registrar or a receipt printer, the reports will be printed (reports taken from the fiscal registrar must be stored, and the Cashier-operator’s journal must be filled out on their basis). If there are no receipt printers at the checkout, reports will simply be displayed on the screen.

Also, Mercury-POS remembers all captured Z-reports and transmits the data to Mercury-ERP.

Opening a shift at the cash register. In Mercury it happens automatically when the first check in the shift is punched. Before a new cashier starts work and makes his first sale, it is worth making sure that the cash in the register matches the Mercury readings. To do this, you should take an X-report and count the money at the cash register.

Depositing the initial balance of money (change) into the cash register. This operation should be carried out if the previous shift did not leave change for the cashier, or in conjunction with the operation Payment from the cash register, if, after withdrawing the X-report, the amounts do not match for some reason.

Removing an intermediate X-report (Report without blanking). Usually this operation is carried out when they want to check the cash register. For example, in the event of a conflict with the buyer regarding the denomination of a banknote.

Closing a shift consists of three stages. To begin, the cashier takes an X-report and recalculates the cash register. After this, if necessary, a small amount is left in the cash register, and the rest is taken out by performing the operation “ Payment from the cash register." And the last point is removed Z-report (Report with cancellation). Removing this report resets the sales and returns registers for the shift, and also increases the shift counter by one (the current shift number is displayed in the upper right corner of the screen). After this, the cash register is closed and ready to accept the next cashier.

After downloading the receipts, Mercury-ERP creates as many invoices as there were Z-reports. And when downloading Z-reports from cash registers, a document is automatically created for the receipt of money into the store’s treasury account. So it will always be easy to compare the money handed over by the cashier and the amount written off from the remaining goods.

Working with cash register equipment when making cash payments requires the cashier to conduct transactions accurately. In the process of accepting funds and issuing documents, current data may be required. One of the important functions of cash register equipment is the ability to obtain information about payments from the beginning of the cash register shift without cancellation. You can learn about the operations performed during the shift from the X-report. In the article we will look at how to create an X cash register report, where it is filed and how it differs from the Z report.

Frequency of data collection at the checkout

When an X-report is taken, shift data is not cleared and current revenue is not reset to zero. You can generate an X-report an unlimited number of times. The number of sampling times is not reflected in other reports or the fiscal memory of cash register equipment. The indicators are not entered into the cashier-operator's journal. The data in the X-report is reflected from the previous cancellation (generation of the Z-report), from the beginning of the cash register shift until the time of withdrawal.

Removing the X-report does not close the cash register shift, unlikeZ-report canceling current revenue. The X-report document will indicate: “daily report without cancellation.”

The X-report is used for internal control of revenue movement. Based on the data obtained, users can align indicators, check revenue receipts and conduct ongoing sales analysis.

Comparison of features of X-report and Z-report

The X-report has significant differences from the Z-report in terms of purpose, documentation and consequences of its formation.

X-report data allows you to prevent fines imposed for violation of cash discipline. Let's consider one of the possible cases of monitoring based on X-report indicators.

The company Karamel LLC decided to use small change for settlements with customers through cash register machines. After opening the shift, the cashier deposited the amount into the cash drawer without posting it, in violation of the instructions. During the working day, the administrator of the "Caramel" company checked the status of the settlements by taking an X-report. The document did not reflect the “deposit” operation upon receipt of the exchange fund. The administrator suggested that the cashier correct the situation, preventing a possible fine in the event of an inspection by the Federal Tax Service Inspectorate.

What data does a full X-report contain?

X-report information is primarily used to reconcile revenue received with documents posted at the cash register. The most common option is a full report with general grouped data.

The report is generated to control the actions performed by the cashier and contains the following data:

• The number of transactions carried out during the period.
• Amounts of cash received from customers.
• Funds deposited as bargaining chips.
• Checks paid by bank transfer using cards.
• Amounts issued as a refund (if this cash register model has the specified function in the report).
• The amount of cash balance in the cash register.
• Availability of pending checks.
• Allocated taxes and discounts provided.

Cashiers often use the X-report to check the date, time, and details of the enterprise at the beginning of the shift. Based on the compliance of the data obtained in the report with the norm, the serviceability of the equipment is often judged. A one-time failure in the period readings is not a sign of a breakdown and can be caused by a network surge. If there are regularly recurring errors in the date and time, you must contact customer service. The cause of the breakdown depends on the type of equipment.

Types of X-reports

In addition to daily reports with aggregated data, when operating a cash register, it is possible to generate and print a report on narrower indicators. The generation of X-reports based on indicators is necessary for ongoing analysis and internal control over the movement of goods or demand activity by department. Analytical data of the current cash register are used in trade organizations with significant turnover.

Let's consider the case of the need to generate an X-report when making a return. A buyer contacted the Novinka trading company to return a product with signs of a hidden defect, purchased on the same day. The purchase receipt was lost, but the goods were recognized by the seller as sold at this outlet. To confirm the fact of sale, the administrator of the Novinka company took an X-report. The buyer's claim was approved by the administrator, on the basis of which the cashier made a return with the execution of act No. KM-3.

Cases where it is necessary for a cashier to make an X-report

In the process of working with cash register equipment, the monitoring function of the report is used by the cashier for the following actions:

• Controlling the closing of a shift with a Z-report by the previous cashier.
• Checking the cash register data about the date or time at the beginning of the opening of the shift.
• Monitoring the receipt of a check at the cash register in the event of a power failure at the time the receipt is printed.
• Confirmation of recording the amount upon receipt of a check with the inscription “document is invalid”
• Providing data to the manager or senior cashier upon their reasonable requests.

After closing the cash register shift, the X-report cannot be printed. The document allows you to obtain only current transaction data. Indicators of previous cash register shifts can be obtained from the EKLZ block.

Persons who have access to reporting on cash registers

The generation of current X-reports is carried out by the employee responsible for conducting open cash shift operations or another authorized person. The following persons have the right to print out the report:

• Cashiers who are employed in a position and have an agreement on financial responsibility (the condition is optional and is established at the discretion of the employer). Other employees of the enterprise, even for a period of time off from working as a cashier, do not have the right to service the cash register. The cashier must have permission to print X-reports.
• Administrators, senior cashiers who have an access password to the report generation mode without cancellation of revenue. The right is granted by the manager.
• Specialists of the service center of the central service center when setting up or eliminating breakdowns. Access to equipment is provided at the request of the manager or responsible person.
• Inspectors of tax authorities when checking the compliance of cash and documents of the KKM cash desk with the consent of the manager and through persons with access.

The procedure and frequency of making the report is established by order. In the absence of an order and restrictions, the cashier has the right to check the status of cash in the cash register without permission from management.

Restrictions on access to X-reports

A number of enterprises limit the ability of cashiers to obtain data on the current state of the cash register. If access to the cash register is prohibited, a password is set that does not match the cashier’s password for work and personal identification.

Limited access is explained by the internal regulations and is established to eliminate situations:

• Preventing cash theft.
• Capitalization of excess funds.
• Repayment of shortfalls when they are identified in the current turnover.

In the absence of the cashier's ability to uncontrollably withdraw the X-report, situations of shortchanging customers and theft of excess cash from the cash drawer are prevented.

The downside of limited access to current data is the cashier’s inability to adjust the status of revenue verified by control authorities. When checking by the Federal Tax Service as part of a planned control or an event according to the schedule of the cash register department, a situation may arise in which surpluses are identified in the cash drawer, which will entail the imposition of a fine.

Problems when generating or printing an X-report

Cash register equipment may fail before the end of its service life. The cause of the breakdown may be improper maintenance of the equipment or failure of parts on which the performance of the equipment depends. In some cases, a breakdown can be identified by taking an X-report.

The form is not a primary accounting document and is not subject to storage for accounting or tax purposes. The company can save X-reports printed after the opening of the cash register day. The filing is carried out simultaneously with the Z-reports taken at the end of the shift.

Answers to pressing questions about the X-report

Let's look at the answers to the most frequently asked questions

The obligation provided by law to use cash register equipment also forces us to draw up the appropriate documentation. One of these requirements is the Z-report. In this article we will familiarize ourselves with the basic principles of its design in accordance with current legislative norms.

The State Interdepartmental Expert Commission on Cash Registers (GMEC) approved the List of basic alphabetic symbols printed on receipt and control tapes used in cash registers, which indicates that the letter Z denotes a report with cancellation - the final receipt displaying transactions and the amount of revenue for the day.

In the new version of the legislation, this report is called a shift closure report.

To prepare such a report, no additional financial, material, labor or special time costs will be required. Cash register equipment is programmed to independently generate a Z-report; there is no need to enter auxiliary information.

The cashier only needs to know which buttons to press (according to the instructions for the cash register), as a result he will receive a printed receipt with the final data.

Important! The law specifies that the time interval between two Z-reports cannot be more than 24 hours.

Modern cash register equipment is often programmed in such a way as to eliminate such a factor as cashiers’ forgetfulness: if you do not issue the next one within 24 hours after issuing the previous Z-report, it will be blocked.

What is it for?

Z-report is needed for:

• cashier to close the shift and hand over the proceeds to the cash collectors or accountant;
• an accountant to verify the correctness of the revenue submitted;
• the owner to check the honesty of the cashier and the efficiency of the business;
• an inspector from the tax office to check the correct use of cash register equipment in the process of counter checks, as well as the correctness of the calculation and payment of taxes, since when reset, the amount of revenue is remembered by the fiscal drive.

Read also: Using a cash register for UTII

The main purpose of the Z-report is to reset the results of the store’s work and transmit data for control by the tax service. The cancellation report is the basis for store management and preparation of accounting and statistical reporting.

Important! You need to understand that after zeroing, it will not be possible to issue money from the cash register or return it to a client who refused to purchase. Such transactions will be processed through the central cash desk with the permission of the chief accountant and manager.

Types of Z-reports

You can shoot the following types of Z-reports:

1. Basic - such a report ends the work of the shift and resets the work of the entire store.
2. By department - shows the work of each department per shift.
3. For each seller - allows you to control the work of individuals.
4. In terms of assortment, if such a function is provided in the cash register model, it allows you to estimate the speed of turnover of different goods.
5. Zero - if there are no transactions for the final period.

Accumulations in the report

Accumulations are the total amount of issued cash receipts from the start of the cash register operation. According to current legislation, it does not matter from the point of view of completeness and timely payment of taxes.

In what cases can savings be reset?

Z cash register report: video

Accumulations can be reset when:

• re-registration of cash register;
• installing a new memory block;
• after repair, reprogramming or maintenance.

Did you know? If the cash register refuses to issue a Z-report, you may not have opened a shift (there are no sales transactions for the day). To issue it with zero indicators, knock out a zero check.

Is it necessary to do a Z-report when handing over a shift?

The legislation does not require resetting the cash register when transferring a shift; the main thing is that the procedure is carried out once every 24 hours. However, such a rule may be provided for by the internal regulations of the enterprise for its own convenience. The maximum number of Z-reports per day is not limited.

Read also: Excess cash on hand

Is there a penalty for not printing a Z-report?

If you do not print out the Z-report, you will be liable in accordance with Article 19.7 of the Code of Administrative Offenses of the Russian Federation in the form of a fine:

1. The person responsible for printing the report is charged a fine of 100-300 rubles.
2. 300-500 rubles are collected from the accountant and manager.
3. 3000-5000 rubles are collected from the enterprise.

However, such a violation may also fall under Article 19.4 of the Code on disobedience to a lawful order or requirement of a person exercising state or municipal financial control, as a result of which the following may be fined:

1. Citizens - in the amount of 500-1000 rubles.
2. Officials - in the amount of 2000-4000 rubles.

Another 1 article of the Code (15.6) states that failure to complete, improper execution or falsification of shift closure report data and other documents that are the basis for tax control leads to the imposition of a fine on:

1. Citizens in the amount of 100-300 rubles.
2. Officials in the amount of 300-500 rubles.

How to make a Z-report on a cash register

How to take a Z-report (close a shift) at the AMC 100K cash register: video

Let's look at the procedure for preparing a report on closing a shift using the example of an AMC-100MK cash register.

You need to press the following keys:

Each cash register model has its own set of keys and the sequence of pressing them; you can read about this in the attached instructions.

Did you know? If you print out the diagram that you need to follow to fill out a report on closing a shift for the machine installed at your enterprise, and attach it in a place visible to the cashier, then the likelihood that he will forget to print or make mistakes during registration will be significantly reduced.

Where to file a Z-report

The Z-report must be attached to the cashier-operator’s Certificate-report. Bonding without glue is also possible, but the first method better ensures the safety of the document. The certificate is issued after filling out the Cashier-Operator Logbook.

Attention!
This article is relevant only for old-style cash registers.
Information about fiscal documents of online cash registers can be found here

In our article today we will look at such a concept as a report with cancellation. This concept has several synonyms such as: closing a shift, evening report, but this report is best known as the “Z-report”. It is the term “Z-report” that we will use.

The program of all cash register equipment is designed in such a way that if a shift has been opened (and this is either a special document “opening a shift” or any check), then this shift must be closed. However, the duration of the shift cannot exceed 24 hours. The Z-report exists precisely for closing a shift. This report is one of the most important documents that must be stored and on the basis of which the cashier-operator’s journal is filled out.

Types, registration of Z-reports

Depending on the model of cash register, reports can be printed in full form, i.e. first, an electronic journal is printed, which shows all sales made during the shift, and in an abbreviated form - only the Z-report itself. It is worth noting that after the introduction of the EKLZ block into cash registers and fiscal registrars, the paper control tape was no longer mandatory, so printing an electronic journal may only be required to control sales and, as a result, most cash registers and financial registers allow you to disable the printing of the control tape in the Z-report .

Externally, reports printed on different cash registers may not be similar to each other, but all reports must contain data (date, report number, amount of revenue, non-zeroable total, etc.), on the basis of which the cashier-operator’s journal is filled out :

Of course, depending on the cash register model, this data may be located in different places on the receipt, so you must familiarize yourself with the appearance of the Z-report in advance by being trained to work on a specific cash register model or simply read the operating instructions that are included with any model. KKT.

Basic questions and errors in generating Z-reports

Under “ideal” conditions, the order of work at the cash register is as follows: you open a shift in the morning, during the day you register sales, and close the shift in the evening. But real work differs markedly from ideal work. Of course, nuances or outright errors may arise. Let's look at the main questions that may arise when closing a shift. It’s worth mentioning right away that the answers to the questions are largely based on the “opinion” of the tax authorities on certain situations.

1. If several Z-reports are taken on one day, then each of them is entered into the journal as a separate line (and not one total amount for the day)
2. If there are no sales on any day (the shift was not opened and the Z-report was not taken), no entries are made in the cashier’s journal (writing the word “day off”, etc. is a mistake)
3. If there is a malfunction in the operation of the cash register and incorrect (distorted) data is displayed on the Z-report: incorrect amount, incorrect date, etc., then you should immediately notify the central service center about this (and not correct the incorrect data on the receipt of the withdrawn Z-report).
4. If the Z-report has been lost, it is impossible to restore the report. To find out the report parameters (date, number, sales amount), you can print a report on the ECLZ block. About what happened, you need to write an explanatory note (in any form) and record the report in the cashier-operator’s journal.
5. If a work shift starts on one day and ends on another (i.e. it passes after 0 hours 00 minutes), then one Z-report must be taken before 0 hours, for example at 23 hours 59 minutes, and the second Z-report after the end of the shift.
6. If an error occurred when filling out the cashier-operator's journal, then all corrections must be specified and certified by the signatures of the cashier-operator, the manager and the chief (senior) accountant of the organization. For each correction, it is advisable to draw up an internal act in any form.

Of course, it is impossible to answer absolutely all the questions within the framework of this article, but if after reading the material some aspects became clearer to you, then this is already good.

Examples of Z-reports for the most common models of cash registers and fiscal recorders:

Z-report KKM AMC 100K

Z-report AMC 100MK

Z-report KKM Mercury 115K

Z-report KKM Mercury 130K

Z-report KKM Mercury 180K

Z-report KKM Elwes Micro K

Z-report KKM Elwes MKK

Z-report KKM Orion 100K

How to make an X-report on the cash register: what is it, where to file it, difference from the Z report

How to make an x-report on the cash register: what is it, where to file it, difference from the z report

We have the Retail configuration. Fr SHTRICH-M-FR-K. We installed a SBERBANK terminal. We take a Z-report. We see the following:
Non-zeroable amount at the beginning of the shift 1334933.21
Sales receipts 0197 in the amount of 35264 Cash 34240 Plastic card 1024 Returns 1553 Payments 32500 CASH in the cash register 668.21 Revenue 33711 Non-zeroable amount at the end of the shift 1370197.21 In general, the terminal amount 1024 got into the fiscal memory. Should it go there? Why is it there? got it?

The terminal amount should be correct, but the non-zeroable amount is alarming. Do you do collection?

(2) We do collection only and pay out

The fact is that the report in 1C is for the amount of 33711, this report contains payment in plastic

The fact is that the report in 1C is for the amount of 33,711, in this report there is a payment by plastic card in the amount of 1,024 and a return for 1,553. Why does he write to me in bold the amount of 34,240, and then decipher it to:
Cash 34240
Plastic card 1024

(2) why should she get there?

(6) means don’t knock checks for card payments...

what's the problem? payment by card is also a sale..then the money will come through the bank later..it needs to be recorded...but the amount of the balance is impressive..do you really have miles in the cash register? isn't it scary?

(8) in the cash register there is "CASH in the cash register 668.21"
(0) Payment for acquiring must also go through the Fiscal Registrar, i.e. influence revenue and not influence cash on hand

then how to properly explain all this to an accountant?

Show me this thread...

and explain that payment by card should be reflected in a separate column. Bukh just got out of school?

(12) Don’t talk. Says I have an error

(9) exactly..missed
(13) what else can he say? "It's all the program's fault"

Someone give me a clear answer.

(8) you're confusing. A non-zeroable amount is not a cash balance :).
(15) Logic will help.
Answers in (8) before the words “but the remaining amount is impressive”
and in (9)

(17) She thinks this is wrong.
What other explanations are there...

(17) In general, the accountant says that in the cash column the terminal amount is doubled

Firstly, your accountant does not correspond to the position he holds - there is no duplication here, the return does not affect the revenue (which is in bold).
Secondly, let your accountant already read the law on cash register systems
http://www.consultant.ru/popular/payment/44_1.html, namely
"When making cash payments and (or) payments using payment cards, use serviceable cash register equipment, sealed in the prescribed manner, registered with the tax authorities and ensuring proper accounting of funds during settlements (recording of settlement transactions on the control tape and in the fiscal memory);

issue to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment, cash register receipts printed by cash register equipment;"

Her calculation of net revenue is incorrect. On what basis does it subtract plastic sales from revenue?

In our store, everything that is bought is necessarily fiscalized. The loan has now been launched. And even sales on credit are reflected on the KKM receipt. But we just need to improve the service processing, because... in the fiscal driver there is “credit”, and 1C dumps all non-cash payments on the bank card option.