Trade enterprises receive large amounts of cash proceeds. It is necessary to ensure correct accounting of funds, strict control over their safety and timely delivery to the bank.

Cash revenue from trading enterprises is the main source of financing and lending to various sectors of the national economy, payment of wages, pensions, and scholarships. Bank loans enable organizations and enterprises to purchase goods for sale to the public, procure agricultural products, develop construction and production, i.e.:

carry out all necessary trade and business operations. Timely and complete delivery of proceeds is of great importance not only for the development of trade, but also for the entire economy of the country.

Properly organized accounting and control of cash proceeds is a necessary condition for compliance with the principles of rational management in trade and the safety of inventory items. Settlements with customers and accounting of amounts received from them are carried out either directly by the seller, or by an employee specially allocated for this purpose - a cashier-controller.

With a non-mechanized method of payment, the seller accepts money for goods sold, he also stores, counts and delivers them. At the same time, their storage deteriorates, cash accounting becomes more complicated, the productivity of sales workers decreases, and sanitary and hygienic requirements are violated.

The most effective way to pay customers is an automated method using cash registers (CCM). It provides accurate accounting of cash revenue and control over the sale of goods, allows you to check the correctness of cash settlement operations, reduces the time required for settlements, increases the productivity of cashiers, minimizes the possibility of errors in calculations, provides information on sales volumes of goods and quantity customers served according to work shift hours.

Cash registers are a tool for control by the administration, the founder and the state over cash flow, completeness and timeliness of the posting of cash proceeds.

The level of automation of cash settlement operations is characterized by the variety of automatically performed functions and the speed of operation of the cash register, the efficiency and quality of the information provided and the throughput of the settlement unit. Modern electronic cash registers are equipped with a memory unit and perform the functions of searching for prices of goods belonging to various trade departments and can keep records by product groups, types, and names.

Electronic recording machines (ECRM) have scanning devices that allow you to determine the cost of goods automatically, without typing it on the keyboard. New ECRM models can perform the function of a cash register terminal as a head unit that controls the operation of several cash registers.

All this makes it possible:

Increase the speed of customer service;

Automate settlement and accounting operations;

Ensure error-free operation of cashiers,

Operatively control the trade and technological process;

Transmit and receive information from a server located in the central office of the company.

ECRM can be used as part of complexes for a cross-industry integrated automatic product distribution management system. Based on the use of bar coding, reading devices - adapters, software, portable terminals, automated cashier-cashier workstations, labeling devices, automation of the trade and technological process in the wholesale and retail chains is carried out commodity circulation.

The development of automated cashier-controller workstations for retail enterprises allows:

Read information printed in the form of bar codes on packaging or product labels and write it in a specific code into a storage device or enter it into a computer;

Perform settlement transactions taking into account discounts and surcharges;

Provide various types of payments - cash, bank transfer, checks, using plastic cards;

Exercise control over operations performed by the cashier;

Register purchases at the level of product groups and names;

Automatically recall prices from memory;

Issue operational and final statistical data on the sale of goods;

Display information for the buyer.

Currently, computer cash registers are becoming more widespread, which makes it possible to reduce at least two storekeepers and one accountant.

Cash and computer accounting increases not only labor productivity, but also the profit of the enterprise. How it's done? The commodity manager sees on the screen the entire chronological sequence of the trading process by product group, in the form of tables, graphs, and diagrams. Information that is beyond the control of the head appears before him in the most visual form with one keystroke. For example, sitting at a computer and doing his current affairs, a commodity manager sees on the screen a warning about a decrease in inventory below a critical level. A list of suppliers of these goods that need to be urgently contacted immediately appears on the monitor automatically, fluctuations in demand are determined, and patterns are identified not only by season, but also by day of the month. This helps to quickly take into account the interests of customers and not waste money on purchasing goods that are not in demand.

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Automation of accounting of cash transactions solves the following problems:

conducting cash and foreign exchange transactions at bank cash desks;

automatic recording of valuables and strict reporting forms;

interaction between cash registers and bank vaults;

accounting for cash by cashiers' workplaces, summing up cash registers.

The organization of cash work in banks of the Republic of Belarus is carried out in accordance with the Instructions for the organization of cash work in banks and non-bank financial institutions of the Republic of Belarus, approved by Resolution of the Board of the National Bank of the Republic of Belarus dated December 21, 2006 No. 211 (as amended on August 26, 2010 N 362).

To provide cash services to bank clients, as well as to perform transactions with cash and other valuables, banks create cash centers.

The design and equipment of cash registers must meet technical requirements and ensure normal working conditions for staff and customer service, as well as the safety of valuables, documents and the safety of workers. The most fortified room of the cash desk should be the storage of valuables.

For comprehensive customer service and cash processing, banks can open: incoming, outgoing, incoming and outgoing, evening cash desks, cash desks for preparing advances and cash recounting offices.

To capitalize all received cash and other valuables and to carry out expenditure cash transactions, an operating cash desk is created in the bank.

Acceptance of cash Belarusian rubles at the bank's cash desk is carried out using the following documents:

an announcement for a cash contribution, which is a set of documents consisting of an announcement, an order and a receipt;

a notice, which is a set of documents consisting of a notice and a receipt;

notification in accordance with the form established by the payee;

a set of receipts;

cash receipt order.

Acceptance of cash foreign currency at the bank's cash desk is carried out using a foreign currency receipt order.

Reception of values ​​subject to accounting in off-balance sheet accounts at the bank's cash desk is carried out using an off-balance sheet receipt order.

Having received the cash receipt document from the responsible executor, the cashier checks the presence of the signature of the cash depositor, the presence and identity of the signature of the bank's responsible executor (for documents subject to additional control, the presence and identity of the signature of the person having the right of control signature) with the samples available to him, verifies the compliance with those specified in their amounts in figures and words, and in the announcement for cash contributions and a set of receipts, in addition, the identity of the amount indicated in the components of the set of these documents. After checking the incoming cash documents, the cashier calls the cash depositor and accepts it by sheet counting.

Having received a notification from the client, the cashier checks the presence of the signature of the cash depositor and the identity of the amounts indicated in its component parts, after which he accepts the cash by sheet counting.

There should be cash on the cashier's desk only from the person depositing it. All cash previously accepted by the cashier must be stored in individual means of storing valuables.

After accepting cash on notices (utility payments), the cashier enters the amount, details of the payer and payee, as well as other details determined by the agreement between the bank and the payee into the register of accepted payments. The register of accepted payments is maintained separately for each payee.

At the end of the working day, on the basis of incoming cash documents, the cashier draws up a reporting certificate on cash turnover for the day and balances of valuables and verifies the amount on this certificate with the amount of cash actually received (after which he transmits notifications or notifications, along with registers of accepted payments, to the responsible executor for compiling receipts cash orders and reflection of transactions in accounting accounts). Notices and registers of accepted payments are sent to the payee, cash receipt orders are returned to the cashier for reporting to the manager of the operating cash desk.

The cashier forms and packages the accepted cash and submits it along with the reporting certificate and cash receipt documents to the manager of the operating cash desk.

Cash withdrawal in Belarusian rubles from the bank's cash desk is carried out using the following documents:

– checks from cash check books of established forms;

– expense cash order.

The issuance of cash foreign currency from the bank's cash desk is carried out according to an expenditure currency order.

To carry out expense transactions, the cashier receives from the manager of the operating cash desk the required amount of cash against a signature in the book of accounting for accepted and issued valuables by the cashier.

Having received a cash check, cash order or foreign currency order, the cashier:

checks the presence and identity of the signature of the responsible executive of the bank (for documents subject to additional control - the presence and identity of the signature of the person having the right of control signature) on the samples available to him;

checks the amount indicated on the cash receipt document in numbers with the amount indicated in words;

checks whether there is a receipt for receipt of cash on the expense cash document;

checks the presence of data from a document identifying the recipient of cash in accordance with the legislation of the Republic of Belarus on the cash account document (except for bank employees);

prepares the amount of cash indicated in the expense cash document;

calls the recipient of the cash by the number of the expense cash document and asks him for the amount received;

checks the number of the control stamp (tear-off coupon) with the number on the expense cash document and glues the control stamp (tear-off coupon) to the expense cash document;

clarifies with the recipient whether he will count the cash in the presence of a bank employee, issues it to the recipient and signs the expense cash document.

At the end of the working day, the cashier checks the amount of cash accepted for the report with the amount of expense cash documents and the cash balance, draws up and signs the reporting certificate.

The cashier hands over the balance of cash, along with cash receipts for the day and a reporting certificate, to the manager of the operating cash desk.

When recording cash transactions in accounting accounts, accounts of group 10 “Cash” are used.

Accounts are active, that is, the debit of the account reflects the receipt of cash, and the credit reflects its issue from the bank's cash desks. Analytical accounting is maintained for each operating cash desk, for each bank cash desk outside the cash desk and by type of currency.

Cash documents for transactions with cash Belarusian rubles and cash foreign currency are generated within the time limits provided for by the bank’s document flow schedule, in separate folders for each day. Cash documents whose storage period exceeds three years are bound into separate folders in accordance with the established storage periods, about which a note is made on the title page of the general folder of cash documents.

When creating a folder, cash documents together with their attachments are selected according to balance sheet accounts (in ascending numbering order) separately for incoming and outgoing transactions. Off-balance sheet documents are selected by off-balance sheet account numbers: first - incoming, and then - outgoing.

Counting tapes separately for the receipt and expenditure of cash and off-balance sheet orders, signed by the employee who performed the counting, are placed in a folder in front of the cash documents.

The employee who created the folder with cash documents draws up and signs the title page of the folder with cash documents on its front side.

Incoming and outgoing cash transactions are reflected in the ST.BANK.IT ABS in the “Transactions” mode of the “Documents of the day” task. In this case, you must select the type of posting: “Transactions to the ruble cash desk”, “Transactions to the foreign currency cash desk”.

In the lines “Executor”, “Current pack”, “Document date” the system user name, the number of the open pack, and the current date from the ban passport are automatically set.

In the fields “Receipt / Expense”, “Document No.”, “Cashier”, “Symbol”, “Customer”, “Amount”, “Purpose of payment”, “Document type”, you must enter the transaction details. If the information entered is correct, the dialog box will be replenished with values ​​from the database corresponding to the entered ones:

the name of the selected cash account will be inserted into the line “Cash account”;

in the line “Balance: BYB:” instead of 0.00 - the balance in the cash register account at the time of making the transaction;

in the line “Correspondent” instead of “?” The name of the client's account will be substituted.

By clicking the “Post” button, the amount will be debited from the payer’s account and credited to the recipient’s account. In case of incorrectly entered data, the system will display a warning on the screen. If the posting is successful, you will receive a message on the screen by clicking on the “OK” button - an image of the primary document (receipt (expense) cash order) will appear on the screen.

By clicking the “Total” button, a window will appear with the amount of cash documents for the client’s account.

The main forms of reporting on cash transactions are synthetic accounting forms (receipt and expense journals) and the “Report on cash turnover” form 0520.

According to the Instructions on the procedure for drawing up reports on cash turnover of banks and the National Bank of the Republic of Belarus (form 0520) dated June 26, 2007. No. 192 (as amended on October 14, 2009 No. 238) the report is drawn up on the 1st, 8th, 15th and 22nd of the month.

The report includes reporting data both for the bank as a whole and in the context of its structural divisions and administrative-territorial units (districts). At the same time, reporting data is reflected in terms of income and expense in the context of names and codes of reporting data.

The bank's report must contain information about the operations of receiving and issuing cash also at ATMs and exchange offices.

The totals of the bank's turnover for the day in terms of income and expenses (except for cash balances) must coincide with the totals of turnover in the debits and credits of balance sheet accounts 1010, 1011, 1020, 1030, 1040, 1060 on the daily balance.

Reports must be submitted in the form of text files of the established format by email to ProCarry at the MAKET.NBRB mailbox.

To obtain reporting forms for the bank’s operating cash desk, you need to call the corresponding task from the “Reports / Cash Reports” task. After entering all the required data, the report will be created.

Ministry of Education of the Rostov Region

GAU RO OUSPO DBT (Donskoy Banking Technical School)

Test

Automation of cash transactions

Performed:

Esipova K.S.

Introduction

automation of cash transactions

I chose the topic of the written examination work “Automation of cash transactions”, because in my opinion, this topic is very relevant today and has great development in the future. Automation allows you to simplify and speed up the process of completing each operation. It gives great advantages to both clients and the Bank: clients become less dependent on Bank employees, and can perform various operations themselves, at any time of the day, using self-service devices, without wasting time in queues; The bank, in turn, by automating various processes, improves the quality of service and speeds up various operations with clients, which allows it to serve more people in the same time, accelerating customer flow. Thus, automation of cash transactions is in demand both from clients and from the Bank.

The main tools for automating cash transactions are ATMs, cash dispensers and terminals.

Using ATMs and terminals, you can carry out banking operations such as accepting cash and crediting it to a card, issuing cash, transferring funds from card to card, making settlements with legal entities, both using a card and in cash at any time of the day. without the participation of Bank employees.

Automation of cash transactions contributes to the replacement of cash turnover with non-cash ones, which has a beneficial effect on the economy.

Self-service devices are very convenient, because instead of carrying a large amount in a wallet and risking it being stolen, each citizen gets a plastic card. If your card is stolen, you can block it and the Bank will reissue it. The card is also password protected, and if the PIN code is entered incorrectly, the card is blocked and operations cannot be performed on it.

History of the ATM

An ATM is a software and hardware complex designed for automated issuance and acceptance of cash, both with and without the use of payment cards, as well as performing other operations, including payment for goods and services, and drawing up documents confirming the relevant operations.

The first over-the-counter automated teller machine (ATM) was launched by Barclays Bank in North London on 27 June 1967. It could only dispense ten-pound notes. Only two years later, ATMs appeared in America: in 1969, the first of them (manufactured by Docutel Corporation) was installed by Chemical Bank in New York's Long Island.

In 1973, a group of Docutel employees led by Don Wetzel received a patent for an ATM - a machine that dispenses money at the request of a customer using a plastic card with a magnetic stripe encoded in a certain way.

Having received funding, Docutel began manufacturing the main components of the ATM - the magnetic stripe card reader, banknote dispenser and special printers for printing receipts and magazine tape. A magnetic stripe reader was easy to find on the market. Difficulties arose with the mechanical parts of the dispenser, which did not want to work with old, worn-out banknotes. Tom Barnes, who later became a co-author of the ATM patent, worked on this problem at Docutel. I also had to tinker with the journal printer: the idea came to print information about completed transactions in a special font using magnetic ink (using MICR technology), which made it possible to automate journal processing in the bank’s Back-office. When the difficulties with the ATM components were resolved, Docutel specialists returned to developing technology for recording information on the magnetic strip of a plastic card. For this purpose, an electronic module with a “hardwired” cryptographic method was developed, which was installed on the embosser as an additional unit, which made it possible to automatically encode the magnetic stripe.

A heating system was also developed for the ATM, which worked at the command of a sensor installed on the inside of the front panel. By the time the ATM prototype was produced, a control device was provided and the individual nodes were connected by wires. There were so many wires that as soon as you moved or turned the ATM, the connection was interrupted and it took a whole day to find the broken connection. Because the first microprocessors appeared on the market, Georges Chastain, an electrical engineer at Docutel, developed an ATM control device based on a microcomputer. While work was going on to build the first ATM, Don Menzel was finding a place to install the first ATM. The Board of Directors of Docutel proposed to give the ATM for testing to one of the banks - shareholders of the company. Don believed that Docutel should sell the first ATM to a bank that would be interested in developing the technology. In September 1969, the first contract was concluded for the sale and installation of an ATM on Long Island, at a branch of the Chamical Bank. It was a street ATM.

It was only in 1973 that a group of Docutel employees led by Don Menzel received a patent for an ATM - a machine that dispenses money at the request of a client using a plastic card with a magnetic stripe encoded in a certain way.

When Docutel began selling ATMs, there was no marketing department, and Don Wetzel used his IBM connections to interest bankers who had mixed reactions to the ATM proposal. To support the sales of the first ATMs, Docutel specialists developed payback schemes for the devices, based on the possibility for the bank to attract new customers by expanding the service, namely providing cash issuance 24 hours a day, 7 days a week. The advertisement that Chemical Bank gave in the newspaper on the occasion of the installation of the first ATM read: “The bank branch at such and such an address will open its doors on September 3, 1969 at 9:00 a.m. and will never close them again.” Soon Chemical Bank ordered several more ATMs from Docutel.

In 1973, Don Wetzel left Docutel, tired of the intense work of selling ATMs, and opened his own company selling safe deposit boxes.

In 1978, Don Wetzel decided to return to the ATM business and founded a company called Electronic Banking Systems (EBS), which advised banks on the development of self-service systems. EBS was the first to install ATMs in supermarkets with connections to processing centers such as Cirrus. This endeavor was so successful that in 1984 Docutel... bought EBS and Don Wetzel became a Docutel employee again.

Prior to the sale of EBS to Docutel, Don Wetzel founded a third company, Autosig Systems Inc., in 1979. (ASI), which provided electronic signature verification solutions. The company exists on the market to this day and Don Wetzel serves as chairman of the board of directors.

Section 1. Analysis of written examination work based on literary sources

1.1 Terms and definitions

Self-service device (US): ATM, automatic currency exchange terminal, information and payment terminal - an electronic software and hardware complex designed to carry out cash issuance (reception) operations without the participation of a Bank employee, incl. using payment cards, transmitting client orders to transfer funds from the client’s bank account (deposit account), etc.

ATM- a software and hardware complex designed for automated issuance and acceptance of cash, both with and without the use of payment cards, as well as performing other operations, including payment for goods and services, and drawing up documents confirming the relevant operations.

Information and payment terminal(IPT) - a software and hardware device designed for conducting non-cash transactions using payment cards, operations for accepting cash (including using payment cards for transactions replenishing card accounts), issuing information about the account status, as well as other operations.

Automatic currency exchange terminal (TAOV) is a software and hardware device designed to carry out operations:

Purchases of cash foreign currency for cash currency of the Russian Federation;

Sale of cash foreign currency for cash currency of the Russian Federation.

Electronic cashier- an automatic device that allows for quick and accurate dispensing of the required amount of cash.

Cassette (ATM cassette/TAOV cassette)- a cassette into which banknotes (coins - for individual TAOBs) are loaded, intended for issuing cash for transactions using payment cards or for foreign exchange transactions.

"Deposit" cassette- a cassette designed for storing accepted cash from cardholders for card account replenishment transactions.

Reject cassette (divert cassette/reject cassette) - US cassette designed for storing rejected banknotes. The following bills are included in the reject cassette:

- as a result of control and technical actions of the Control System;

Rejected banknotes (worn out, stuck together bills);

- “forgotten” bills (not taken by the client within a certain time).

Working with a service card requires the use of a PIN code.

Banknote dispensing module- a set of components of an “electronic cashier” intended for issuing cash.

Time delay timer- a special device designed to open the locking door of the banknote dispensing module after a certain period of time.

Service card US- a card with a magnetic stripe is used to switch the device to operator mode (service mode). For the US connected to the frontal system, the service card is a means of access to the front system; using the service card, the necessary parameters for loading the US are set, and reports on the operation of the US are received. Working with a service card requires the use of a PIN code.

SBERCARD stop list- a list of territorial banks, regions, Participants of the AS “SBERKARD” that issued SBERCARD cards and/or individual card numbers prohibited for servicing.

Terminal card- a microprocessor card used to record, store and transmit information about the current SBERCARD stop list and the current package of transactions carried out through an ATM / IPT with SBERCARD cards.

“Electronic collection” of a terminal card- transfer of information about transactions made using SBERCARD cards and recorded on a terminal card to the SBERCARD AS database using an automated workstation (AWS) of the Bank Branch controller (OPERU Bank) (hereinafter referred to as “manual collection”) or remotely, via communication channels (hereinafter referred to as “remote collection”). “Electronic collection” of a terminal card is accompanied by the mandatory download of the current SBERCARD stop list.

Magazine Printer Ribbon - a paper tape containing information about customer transactions and events that arise during the operation of the MS, printed on a journal printer of the MS.

Control tape - a report printed on a US receipt printer about transactions carried out using SBERCARD cards and recorded on the ATM terminal card.

Plastic bag- a set of operations carried out through the MS using the client’s SBERCARD card and recorded on the terminal card of the MS between two “electronic collections” of the terminal card. Each packet recorded on the terminal card is assigned a unique number.

Electronic journal- an electronic file generated by the management system and containing information about customer transactions and events that arise during the operation of the management system.

ATM receipt- a receipt printed by an ATM containing information about the operation carried out by the cardholder or the controller/cashier/collector servicing the ATM.

Sticker- a sticker on the ATM with the logo of the payment system whose cards are accepted for service at the ATM.

PIN envelope- a special envelope with an enclosed sheet on which the personal identification code (PIN) of the US service card is printed.

Service area- a room (or part of a room) intended for loading/unloading and maintenance of the installation.

Opening (closing) an operating cycle (session) of a management system- sequence of operations performed when loading (unloading) cassettes into the US (from the US).

Operating cycle (session) of work of the control system- the reporting period of operation of the management system from the moment of loading cassettes (cassettes with cash, deposit cassettes, reject cassettes) into the management safe until the moment they are unloaded from the management system (this term does not apply to management systems that do not provide for cash transactions means).

Operator mode (service mode)- the state of the management system into which it is transferred by a VSP cashier/cash department employee/collection worker/Bank employee or by an employee of a third party organization performing technical maintenance of the management system, using a service card or a US maintenance mode switch for operational maintenance, monitoring or configuration.

CS monitoring- monitoring of banknote balances in US cassettes/number of bills accepted into the “deposit cassette”/technical condition of US; based on the analysis of the information received, the formation of Requests for loading/unloading/maintenance of the water supply system (or transfer of the received information to the units loading/unloading the water supply system/performing technical maintenance of the water supply system); analysis of emergency situations related to the operation of the management system (if shortages/surpluses are detected for reimbursement and write-off, in the event of controversial transactions carried out through the management system); setting cash exchange rates, preparing statistical reports on the operation of the management system (including analysis of the reasons for downtime in the operation of the management system), generating reports on transactions carried out through the management system, etc.

US maintenance- providing repair and maintenance of the control system (elimination of technical faults, downloading control system software, etc.), providing technical assistance to bank employees in changing codes on control system locks; changing the system time of the system (including winter-summer), interaction with specialists from third-party specialized organizations that provide technical maintenance of the system within the framework of concluded contracts, etc. according.

Technical support service for self-service devices(STSUS) - division(s) of the Bank Branch / CA, performing (s) the functions of technical support of the management system in accordance with

Self-service device monitoring service(SMUS) - subdivision(s) of the Bank Branch that performs the functions of monitoring the management system.

Terminal Management System (TSMS)) - a software and hardware complex that allows remote access to manage the accounting system in terms of currency exchange operations: setting and changing foreign currency rates in the accounting system, receiving reports on currency exchange transactions performed by the accounting system, turning on/off the currency exchange function, as well as ( for TAOV) transferring the device from customer service mode to service mode and back.

Frontal system (CFS, frontal system of the territorial bank)- a hardware and software complex that performs the functions of managing the system, conducting electronic authorizations of card transactions and their primary processing.

ISO-8583, DIEBOLD, NDC- protocols for data exchange between the CS and the CFS.

PosGate- a hardware and software module that provides connection of computers operating under the ISO-8583 protocol to the CFS.

Smart Vista (SV)- a hardware and software complex that performs the functions of a digital digital service.

1.2 List of abbreviations

ASPC - Automated system for staff development, on the basis of which databases of training results for Bank employees are maintained (in accordance with /28/).

SMUS - Self-service device monitoring service.

STSUS - Technical support service for self-service devices.

SUT - Terminal Management System.

CA is the central office of the Bank.

CFS - Central front-end system of the Bank based on the Smart Vista software and hardware complex.

UBK Bank - Management of bank cards of the Bank.

UB Bank - Bank Security Department.

US - self-service devices

1.3 Types of ATMs, ATM design

There are three types of ATMs:

ATMs are also equipped with:

· A device (receiver) for processing cards;

· Cash dispensing device;

· Monitor (in some ATM models the monitor is closed with a special curtain, which will be opened only after you insert the card);

· Two groups of keys, which are divided into two types:

The first group is located along both sides of the monitor (without any key labels);

The second group is located on the panel under the monitor; these keys have numbers and special symbols;

There is an image next to the card processing device that demonstrates how to insert a card into the ATM.

The ATM can be installed as in room Bank and outdoors. It is preferable to place an ATM providing 24-hour access to customers.

Stickers of those payment systems whose cards are accepted by the ATM must be affixed to the ATM. An ATM located outside the Bank's premises is also marked with the address and list of telephone numbers of the Bank's division that services the ATM.

1.4 General provisions for working with the “Electronic Cashier”

An electronic cashier is specialized equipment that ensures the storage of cash during the working day and its issuance in accordance with control commands installed by automated banking systems.

In the branches of the Bank, VSP, where universal workplaces equipped with “electronic cashiers” are organized, cashiers perform banking operations while combining the functions of a controller and when providing services to the Bank’s clients, the “electronic cashier” can be operated simultaneously by two cashiers.

Financial responsibility for the completeness of inserting banknotes into the “electronic cashier” cassettes rests with the employee who directly loaded the “electronic cashier” cassettes with banknotes.

The design of the “electronic cashier” provides for a temporary delay mode for opening the banknote dispensing module. When equipping the “electronic cashier” with a mechanical timer, the time delay mode is set by the cashier (operating cash desk) employee who installed the loaded cassettes into the banknote dispensing module using a special key, and the electronic timer is programmed.

For each internal structural unit of the bank, in agreement with the security service of the bank branch, a delay time for opening the banknote issuing module is set, commensurate with the probable time of arrival of the police squad in response to an alarm signal.

To open the “electronic cashier” in exceptional cases without a time delay, a “service” key is used.

The maximum amount of cash deposited in the module for issuing banknotes of the “electronic cashier” is established by a written order of the head of OPERU, a branch of Sberbank of Russia.

All transactions performed using the “electronic cashier” must be recorded in the audit log of the automated system. A closed software and hardware environment must be created on the computer of a cash register employee performing transactions using an “electronic cashier”, tools for working with the file system must be excluded, the ability to work from the command line must be ensured, work with the “electronic cashier” must be ensured only by means automated system. The computer must be equipped with hardware to protect against unauthorized access, and unused ports and devices must be disabled.

"Electronic cashier" can only be used as part of certified automated banking systems. Certification of automated banking systems that provide for the use of "electronic cashiers" is carried out in accordance with the procedure established by Sberbank of Russia. Protection of the "electronic cashier" control channels must be ensured from unauthorized access to the "electronic cashier" control port, as well as the impossibility of connecting the "electronic cashier" to to another computer. Specific measures to ensure compliance with these requirements must be described in the technical documentation for the automated banking system

At the beginning of the working day, the cashier receives from the senior cashier by f. 0402124 the required amount to download. At the same time, packaged packs are accepted by these workers according to the number of spines and inscriptions on the overlays of the packs, formed by other workers sheet by sheet in the presence of a senior cashier. In this case, loading is carried out solely by the cashier.

If, for loading cassettes, packs of banknotes are issued, fully formed by other employees, they can be recalculated immediately before loading into cassettes under the supervision of a controller.

If the loading is carried out directly by the senior cashier, the removal of banknotes is reflected in his book f. 0402124, and the recalculation of packs formed by other employees is carried out under the supervision of the controller.

The employee loading the cassettes according to f. 3, a key is issued to a special autonomous device for opening and loading cassettes.

The worker loading the cassettes loads banknotes of the same denomination into an open cassette using a special autonomous device for opening and loading cassettes.

Cassettes equipped with electronic locks are closed automatically, and cassettes with mechanical locks are closed with keys.

Keys to the banknote issuing module are issued to employees against signature in the book f. 3. The key to the timer is given to the controller.

Employees each use their own key to open the banknote dispensing module and install loaded cassettes with cash and a “reject” cassette into it. After installing the cassettes, the banknote dispensing module closes.

The keys to the locked door of the banknote dispensing module are stored during the working day in such a way as to prevent unauthorized persons from gaining access to them.

Simultaneous finding of both keys to the banknote dispensing module by one of the workers loading it, prohibited.

Banknotes loaded from cassettes are counted by the responsible employee and handed over to the senior cashier against signature in f. 0402124.

When replacing an employee, customer service is provided (scheduled shift handover), temporary disability, overload may not occur. For this purpose, the banking system provides the possibility of separate accounting of these transactions.

At the end of the working day, authorized employees open the locking door of the “electronic cashier” banknote dispensing module and remove the cash cassettes and the “reject” cassette.

Responsibilities for closing the operating day of the “electronic cashier” are assigned to the employee who opened it at the beginning of the operating day.

If there is a production need to replace during the working day the workers who loaded the cassettes into the banknote issuing module of the “electronic cashier”, the responsibilities for unloading the cassettes from the banknote issuing module and closing the operating day of the “electronic cashier” can be assigned to other employees associated with the execution of operations with values.

In this case, the keys to the banknote issuing module of the “electronic cashier”, as well as a special autonomous device for opening and loading cassettes (or keys to the mechanical locks of the cassettes) are transferred to the employees who are responsible for unloading the “electronic cashier”, according to the book Form No. 3.

The recalculation of banknotes when unloading from the EC is carried out by the above-mentioned employees, one of whom closes the operating day, counts the balances of cash withdrawn from the cassettes and verifies the data on the balances of banknotes of each denomination with the ABS data.

If discrepancies are detected, a report is drawn up f.0402145.

Senior cashier accepting keys from employees according to the book f.3 and places them in a safe.

1.5 Using the service key

In exceptional cases (the “electronic cashier” device dispensed more or less banknotes than required, breakdown of the “electronic cashier”, power outage, malfunction of the automated banking system, etc.) it can be used to open the locking door of the banknote dispensing module "service" key.

This key is removed from the safe and placed back into storage by the controller and the cash register manager. The locking door of the banknote dispensing module is opened with the "service" key cash manager in the presence of employees providing services to Bank clients using an “electronic cashier”.

The fact of the removal of the “service” key from the safe to open the “electronic cashier” must be reported free form act, which indicates the reasons that led to the need to open it without a time delay, and the results of recalculation of the balances of banknotes that were actually in the cassettes. The specified act is signed by the manager of the cash desk, as well as by persons present when unloading banknotes from the cassettes of the “electronic cashier”.

In the event of a breakdown of the “electronic cashier” or a malfunction of the automated banking system, the act is also signed by the person who eliminated the malfunction. The acts are stored in a separate folder with the cash register manager for 3 years. years.

Keys to the banknote issuing module are issued to the specified employees upon signature in the book Form No. 3. If there is a key for the time delay timer for opening the “electronic cashier,” this key is issued to the controller.

1.6 Accounting and storage of “Electronic Cashier” keys

During non-working hours, working sets of keys for:

· Banknote dispensing module, which has a door with two locks that can be locked with keys of different designs, or one mechanical and one combination lock.

· A special device for opening cassettes or cassette locks, if they are equipped with mechanical keys.

· Module opening delay timer.

It is allowed to store keys in a safe inside the vault. In this case, the codes are written down on paper and placed in a safe, packed in separate envelopes, which sealed with the seal of the cash register manager.

The keys to the safe are assigned to the cashier and the controller. When organizing work in shift mode, sets of keys are assigned to the above-mentioned persons from each shift.

When organizing the storage of keys in a safe, inside the vault, the keys to it are assigned to the officials responsible for the safety of valuables.

Reception and transfer of keys by an employee from bank employees responsible for loading cassettes and their subsequent installation in the banknote issuing module is carried out according to the registration book for the transfer of metal seals and keys to the storeroom f. 3.

The service key is used to open the banknote dispensing module without delay time and is stored in the safe separately from other valuables in a pencil case or bag, sealed with the cashier's seal.

Duplicate keys, together with a duplicate of the service key, are packed in a bag (separately from each EC). The bag is supplied with a label and each bag is marked with:

· Name of VSP

· Number of nested keys

· Assessed value

Packing date

· Signature of officials responsible for the safety of valuables.

The bag with duplicates is sealed with official seals and placed in its own storage facility.

Removal of duplicate keys is formalized act seizures.

The act is signed by officials responsible for the safety of valuables and is the basis for issuing a memorial warrant f. 203.

Applications for loading/unloading cash balances can be generated and transmitted to the Bank division that loads cash into cash register cassettes in electronic form, signed with the digital signature of an authorized employee of the cash management system.

An electronic application for downloading/unloading the US must include the following mandatory information:

b US number

b location of installation of the control system

b total amount to be loaded into the MS (for each currency name, if cassettes with different names are loaded into the MS)

ь name of the loaded currency

b banknote breakdown by cassette of the total amount loaded into the CD

ь date of loading/unloading of the US

l time of approach to the station (if necessary).

To invest cash in cash registers, the cash register manager issues it in an amount not less than specified in the Loading Application / unloading of the control system for signature:

to an authorized employee (except for cash collection employees) on a cash receipt order f. No. 0402009, issued by a VSP cashier/accounting employee of a Bank Branch on the basis of an Application for loading/unloading of the cash register. In this case, on the cash receipt order f. No. 0402009, in the “Purpose of payment” field, the entry “Cash loaded into the cash register” is entered;

to a cash register worker/cash worker who is not an authorized employee, according to book f. No. 0402124.

Cash debit order Form No. 0402009 is also signed by a Bank employee authorized to carry out additional control.

The cashier/cash worker who loads cash into the cash register cassettes receives empty cassettes (including the “deposit” cassette(s) and the reject cassette for sealing, if they are provided for this cash register) from the cash register manager or the designated responsible employee.

If the loading of cash into the cassettes is carried out by the US one employee, and loading the generated cassettes into the US - another, then he returns the cassettes with loaded cash to the cash register manager according to the book f. No. 0402124. The authorized employee who loads the cassettes receives the cassettes prepared for loading into the cash register from the cash register manager against signature in the cash receipt order f. No. 0402009.

When loading cassettes with cash and installing cassettes in the US cash manager the completeness of the investment of cash in the cash register cassettes, according to the Application for loading / unloading of the cash register, is certified by the signature of the cash register manager on f. No. 0402009.

If the loading of cash into cassettes is carried out by the US cash manager, and the functions of loading cassettes into the CD will be performed by authorized employee Cassettes with cash prepared for loading are handed over by the cash register manager to an authorized employee against signature in the cash receipt order f. No. 0402009.

Cashier / cash register worker / The cash register manager, in the presence of a supervisory employee, before placing the received banknotes into the cassettes, subjects them to continuous sheet-by-sheet counting , then loads cash into the cassettes in accordance with the received Application for loading US cassettes.

To avoid malfunctioning situations in the operation of the control system, it is prohibited to load poor quality cash into cassettes (worn, wrinkled, torn bills), as well as to place banknotes crookedly in the cassette. When inserting completely new banknotes, you need to pass them through the counting device two or three times. Banknotes after vacuum packaging must be folded in half before insertion and placed along the fold line inside the cassette.

Also unacceptablecarry out partial reloading (removal) of banknotes into cassettes (from cassettes) of the control system during the operating cycle of the control system.

A label is attached to each cassette on which the following is affixed: US number (or US group identifier - G, if an identifier is specified in the Application for loading / unloading US instead of US number), number of bills in the cassette, amount of cash invested in the cassette, date , signature and personal stamp of the cashier. The number of a specific US from a group of ATMs is affixed to the cassette label by the cashier/collection worker) after receiving an order to load a specific US.

After loading cash into the cassettes, the cashier/cash operator/cash manager closes them with a key (for the type of cassettes that are locked with a key) and seals them with his seal.

Loading (unloading) of cassettes into the control system (from the control system) is carried out by an authorized employee, accompanied by another employee who carries out visual control and is appointed by order (instruction) for the Bank Branch.

When carrying out operations for loading/unloading cash collection workers, the controlling employee must also be a collection worker

When delivering cassettes to and/or from the collection system by collection workers in the collection department, based on the Application for loading/unloading, the collection system is formed route sheet for US maintenance.

When accepting cassettes, an authorized employee checks for the presence of a label / special seal, seal integrity /special seal, absence of an indicator inscription on the special seal, integrity of the lock (if any), absence of mechanical damage to the cassette, presence of details on the label / special seal and their compliance with the data specified in the route sheet (in the case of delivery of cassettes by collection workers) and cash receipt order f.no. 0402009 (amount), as well as compliance with the US number indicated on the label / a special seal to the US number present on the cassette identifier. The authorized employee will not accept tapes with the above damage or discrepancies. The cash register manager will immediately organize work to reload them.

1.8 The order of loading operations / unloading US

When loading/unloading a computer, an authorized employee switches the computer to operator mode and, in the presence of a supervising employee, performs the following operations:

Authorized employee does not produce planned loading of the system in the following cases:

* when unloading the US, bills were found outside the US cassettes;

* when loading a computer system, it is impossible to print a receipt for opening a computer cycle with loading parameters (the receipt printer is faulty, other technical faults);

* if a malfunction is detected during the operations of loading (unloading) cassettes into the CD (from the CD).

Bank employees who delivered the cassettes unloaded from the US carry full financial responsibility for the integrity of the cassettes, as well as for the contents of cassettes, upon receipt of which defects were recorded, as well as damage to the seal or sticker.

If, when receiving cassettes, a US cassette defect(tearing of the seal from the twine, poor quality of the seal, there is an indicator inscription on the special seal, damage to the rupture of the special seal, damage to the cassette or lock (if any), etc.), unloading and recalculation of cash from the US cassettes is carried out in the presence of bank employees, who delivered the specified cassettes. At the same time, in the Certificate of unloading of the device, it is recorded on which cassette the damage was found, and the nature of the damage is described.

If the loading of the monitoring system is not completed, the authorized employee informs (including by telephone) the employee of the Bank division authorized to carry out monitoring operations of the monitoring system to make a decision on the need for an unscheduled loading of the monitoring system and to agree on the timing of its implementation (before making a decision, it is allowed do not disassemble the cassettes prepared for loading the CD).

The employee carrying out cash recalculation, in the presence of a supervisory employee, alternately opens the cassettes delivered after unloading, the “deposit” cassette(s), the rejection cassette and recalculates the bills (if any). Based on the recalculation data received, he draws up (Act of unloading US No. ___ / Act of unloading cassettes (s) of “deposit” US No. ____) in 1 copy (attached to the cash receipt order f. No. 0402008). The Acts are numbered in order (during the calendar year).

If cash recalculation is carried out by an authorized employee, then at the conclusion of the VSP operating day, Unloading Acts and US checks, cash receipt order f. No. 0402008, memorial orders f. No. 203 for the amount of non-payment / questionable / with signs of counterfeit bills are handed over to the cash register manager along with the remaining cash, valuables and other documents.

At the conclusion of the operating day, when drawing up the Summary Certificate of Cash Turnover, the cash manager checks the compliance of the data in the Unloading Acts, US checks, with the data specified in the cash receipt order f. No. 0402008, memorial orders f. No. 203, issued based on the results of the recalculation of cash received in the unloaded cassettes of the US.

Based on the checks for unloading the US and based on the results of recalculation of funds unloaded from the US cassettes (including reject cassettes) / cassette(s) of the “deposit” the following are drawn up:

· cash receipt order f. No. 0402008 for the amount of funds according to the check for closing the operating cycle of the management system for the amount of funds located in the management system cassettes (including the reject cassette);

· cash receipt order f. No. 0402008 for the amount of funds according to the check for closing the operating cycle for the amount of funds in the “deposit” cassette; in the “Source of contribution” field, indicate “Cash received in the “deposit” cassette”;

· expense cash order f. No. 0402009 for the amount of the shortage recorded in the Certificate of unloading of the management system / Certificate of unloading of cassettes (s) of the “deposit” of the management system;

· cash receipt order f. No. 0402008 for the amount of the surplus recorded in the Certificate of Unloading of the Management System / Certificate of Unloading of the cassette(s) of the “deposit” of the Management System;

· expense cash order f. No. 0402009 for the amount of damaged banknotes of foreign countries;

· expense cash warrants f. No. 0402008 for the amount of questionable and with signs of counterfeit banknotes of foreign countries;

· expense cash order f. No. 0402009 for the amount of non-payment, doubtful and with signs of counterfeit banknotes of the Bank of Russia;

· memorial order form No. 203 for non-payment/doubtful/with signs of counterfeit banknotes of the Bank of Russia;

· memorial warrants form No. 203 for questionable/with signs of counterfeit banknotes of foreign countries.

Based on the check for closing the US cycle, the following is drawn up:

· memorial order, form No. 203, for the amount of funds issued from the cash register during the operating cycle for cards with a magnetic stripe;

· memorial order, form No. 203, for the amount of funds issued from the cash register during the operating cycle for SBERCARD cards;

· memorial order, form No. 203, for the amount of funds accepted into the “deposit” cassette(s) of the US during the operating cycle for cards with a magnetic stripe;

· memorial orders, form No. 203, for the amount of funds accepted into the “deposit” cassette(s) of the management system during the operating cycle for payments in favor of third parties;

· memorial orders, form No. 203, for the amount of funds accepted into the “deposit” cassette(s) of the management system during the operating cycle to repay Bank loans;

Based on the check for closing the accounting system cycle and/or the report on foreign exchange transactions, the following is drawn up:

· memorial orders, form No. 203, for the total amounts of completed transactions for the purchase and sale of cash foreign currency by type of currency;

· memorial order form No. 203 for the total amount of the difference from purchase/sale transactions of foreign currency;

· memorial order form No. 203 for the amount of revaluation when the exchange rate changes by the Bank of Russia;

· memorial order form No. 203 for the total amount of commission received.

If the data on the number of banknotes (amount of funds) indicated in the opening check of the operating cycle does not coincide with the data in the Application for loading / unloading of the operating system, the entry “incorrectly set loading parameters” is entered in the opening check of the operating cycle.

At the same time, in expense cash orders f. No. 0402009 and in the accounting records of the transaction are not adjusted(remain reflected in the amount of funds actually loaded according to the Application for loading / unloading of the US).

1.9 Procedure for detecting a shortage (surplus) upon unloading of the water supply

If a shortage/surplus is detected upon unloading the VSP cash register, the cash department must prepare a report on the condition of the bills and unloaded cash register cassettes (for the operating cycle in which the shortage/surplus was recorded). The conclusion is prepared on the basis of an additional examination of the banknotes in the presence of the cash register manager to establish the conformity of the banknotes.

Non-payment/damaged/doubtful/with signs of counterfeit bills unloaded from the “deposit” cassette are placed in a collection bag (seals and labels cut from the cassettes are also removed inside the bag), which is sealed with the seal of the cashier who is counting the cash. On the label for the collection bag indicates: US number, for banknotes of the Bank of Russia - the total amount of invested banknotes (non-payment / doubtful / with signs of counterfeit), for banknotes of foreign countries - damaged / doubtful / with signs of counterfeit banknotes are indicated in separate lines for each currency, signature and personal stamp of the cash register employee and packing date. The deposit cassette and collection bag are stored in the storage facility at the place of service of the US.

Inspection of cash in the collection bag and the cassette from which they were unloaded, as well as seals and labels, is carried out member(s) of the Commission(determined by the Chairman of the Commission) in the presence of the cash manager" within 3 working days from the date of unloading of the CD. Based on the results of the inspection, it is prepared conclusion on the condition of banknotes.

If banknotes with signs of counterfeiting / questionable / non-payment / damaged are found in the “deposit” cassette of the payment system, these bills are used to conduct an experiment when inspecting the payment system organized by the SMUS. Based on the results of the experiment, a conclusion is being prepared on the reasons for the US acceptance of banknotes with signs of counterfeit / questionable / non-payment / damaged. The conclusion is the basis for determining the further procedure for working with these bills.

Cash along with the Certificate is handed over by authorized employees to the cash manager/cash employee. At the same time, in case of delivery of funds by collectors, the cash is placed by a representative of the Commission in a collection bag and delivered to the cash department of the Bank.

The conclusion of the Bank Branch Commission (CA Bank) / the conclusion of the Working Group is the basis for resolving the shortage (surplus) taking into account the following provisions:

· if it is established that the employee of the Bank division servicing the management system is responsible for the shortfall, repayment of the shortfall is carried out at the expense of the guilty person

· if the cause of the shortage cannot be determined, as well as if the cause of the shortage is a technical failure in the operation of the management system, the settlement of the shortage is carried out at the expense of the formed reserve for possible losses through the Commission for Write-off of Receivables. -

· if, based on the fact of identified surpluses, the reason for their occurrence has not been established (the transaction(s) to which the surplus can be attributed has not been established), the amount of the surplus is attributed to the Bank’s income

If, based on the results of the work of the management system, both shortages and surpluses are recorded, the Commission / Working Group in its conclusion determines the possibility and procedure for offsetting surpluses and shortages (the amount of surplus and shortage is the same). At the same time, the conclusion must justify the relationship between the surplus and shortage identified during the operation of the system. Based on the conclusion, an order is being prepared, signed by the head of the Bank Branch (OPERU of the Bank), to offset the surpluses and shortages identified during the operation of the management system.

1.10 Storage of keys to the computer system

The storage facility for each MS receives sets of keys (from the lock(s) of the MS safe, the locks of the service part of the MS, the loading frame, cassettes, the key for changing the code(s) of the lock(s)), keys from the service zone of the MS (if there is a service zone in location where the MS is installed), service cards and PIN envelopes (with embedded PIN codes), as well as terminal cards (for ATMs and IPT). The set of US keys comes from the bank card department of the Bank Branch (from UBK Bank), terminal cards, service cards and PIN envelopes - from UBK Bank.

The following options for storing keys, service and terminal cards, envelopes with enclosed sheets of passwords from combination locks of US safes and PIN codes of service cards are allowed:

Option 1:

For each US, all keys, service and terminal (for ATMs / IPT) cards, envelopes with enclosed sheets of passwords for combination locks of US safes and PIN codes of service cards are stored packed in a separate bag or pencil case (hereinafter referred to as the US bag).

Option 2:

For each control system separately, several bags are formed:

· a bag for loading/unloading a computer system containing: keys to the lock(s) of the safe and locks of the service part of the computer system, a key to the service area of ​​the computer system (if available), a service card, a terminal card (for ATMs and IPT), envelopes with enclosed sheets passwords for combination locks of US safes and PIN codes for service cards;

· a bag for maintenance of the control system, containing: a key to the lock of the service part of the control system, a key to the service area of ​​the control system (if available);

· bag for loading/unloading US cassettes containing: keys to the loading frame and/or US cassettes (if available);

Additionally, for each CD, regardless of the chosen option for storing keys, service and terminal cards, a bag with duplicates is formed, consisting of: duplicates of CD keys (from the lock(s) of the CD safe, locks of the service part of the CD, loading frame, cassettes, code change key(s) lock(s)), duplicate keys to the service zone of the MS (if there is a service zone at the installation site of the MS), one service card, a PIN envelope for it and one terminal card (for ATMs and IPT).

Bags (except for bags with duplicates) are sealed (sealed) by the cash register manager or cashier.

The label on the bag includes: the name of the Bank division servicing the MS, the name of the bag (US bag, bag for loading/unloading US, bag for maintenance of US, bag for loading/unloading US cassettes, bag with keys for changing US lock codes), amount in conditional valuation ____ (in numbers and in words), full name. and the signature of the cash register manager or cashier, the date the bag was formed. On the reverse side of the label, the number of keys, service cards, as well as terminal cards (for ATM and IPT), envelopes with enclosed sheets of passwords for combination locks of US safes and PIN codes of service cards, US number (except for the bag with keys for changing lock codes) are indicated CS, on the label of which the number of keys is indicated). Each key is labeled with a US number.

The specified values ​​in the storage facility are recorded on an off-balance sheet account in a conditional valuation of 1 ruble for each item placed in a bag, regardless of the chosen storage option. Each key placed in a bag is hung with a tag with the US number.

Bags with duplicates are sealed (sealed) by the cash register manager and the official responsible for ensuring the safety of valuables in the storage facility, and are placed for storage in their own storage facility.

The label for the bag with duplicates is issued in a manner similar to the labels for the loading/unloading bags of the US, with the obligatory indication “Duplicates” on the label.

The conditional valuation is determined like 1 ruble each bag.

For the formed bags placed in storage, memorial orders form No. 203 and corresponding accounting entries for off-balance sheet accounts are generated.

The issuance of US keys, service and terminal cards, envelopes with enclosed sheets of passwords from combination locks of US safes and PIN codes of service cards to Bank employees is carried out in accordance with the functions assigned to them for servicing the US.

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Correct execution of cash transactions is the key to proper accounting of cash flows. Currently, computer technology greatly simplifies cash transactions and makes it more efficient. Modern technologies allow computing technologies to optimally fit into the activities of an enterprise and carry out computerized accounting.

As a rule, the cashier is the person who owns information about funds, processes it, and maintains a cash book. Automation of accounting can make the work of an accountant easier.

Automation involves several forms of activity. This is, first of all, the preparation of primary documents, maintaining a cash book, maintaining currency accounting, closing accounting accounts, and so on. In addition, this is the preparation of balance sheets and other forms of reporting.
In order for accounting automation to be carried out correctly and correctly, a number of important requirements must be presented to information technology.

• Improving the quality of service.
• Improving the quality of accounting. This will be achieved by expanding the analytics of indicators, data reliability, and so on.
• Improving the organization of accounting. This is achieved by automating computing functions.

The most significant automation systems

There are quite a lot of accounting programs used in the modern world. A company or production will develop successfully only if there is a powerful investor, a professional team of developers, managers and marketers.

Currently, the undisputed leader in sales of accounting programs is the 1C company. One of the most popular products is the program. Don't think that this is all there is to it. This program has several varieties: basic and professional. In addition, there are various modifications of it.

Another automation tool is the BEST-3 system. This system is characterized by powerful analytical accounting. In addition, the BEST-3 system will provide an excellent level of automation due to its versatility, ease of operation, configuration, and flexibility.
It is worth mentioning the IT company, which is one of the most successful among domestic companies, which has already developed and implemented more than 200 of its projects.
The number of companies that develop accounting programs is constantly increasing, and the accounting of cash transactions is being improved.