How to fill out a cashier's magazine?
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To obtain information on the revenue and functioning of modern cash registers, a cashier-teller journal was created. This is an important accounting document that must be attached to any operating cash desk and record periodic cash inflows.
Rules of filling the cash journal
Each person accepted as a cashier is obliged to learn and understand how to properly fill out a magazine. Currently widely used form of the journal KM-4. Journal entries are made with a blue ink pen. One line of the document captures data for one working day. The basis for the journal entries is the Z-report, made at the end of the shift, and the journal entries are kept in strict chronological order.
A properly designed magazine is numbered on each page and has a laced look. The magazine must have the seal of the organization, signatures of the tax authorities and the head of the enterprise.Opening the cashier’s journal, you can see a table with 18 columns, each of which must be correctly filled out after the shift is closed.
How to fill out the cashier’s cashier’s journal:
- In the 1st column should note the date of the working day;
- In the 2nd column the section number is indicated, if there is a division into departments;
- In the 3rd column is written the surname, name and patronymic of the cashier who gives the change. Recording can be made once on the page, and then simply put a special icon if the same employee is always behind the cash register;
- In the 4th column you should put the number of the fiscal memory report, which can be seen on the Z-report at the end of the shift;
- The 5th is rarely filled due to large disputes and disagreements about its value, it is better to put a dash. The tax service does not attach much importance to it, since it does not carry important information;
- 6th shows the amount of cash counters at the beginning of the shift. Usually, the number is rewritten from the previous shift, but some cash registers do not display this reading and have to calculate it on their own;
- In the 7th column the daily signature of the cashier-operator is obligatory;
- In the 8th column the administrator signs up regularly;
- In the 9th column, the sum from the Z-report is displayed, showing the total of the counter at the end of the working day;
- In the 10th, the amount of revenue for the past day is recorded in rubles and kopecks, which are separated from each other by a hyphen. It is necessary to check the coincidence of the amount indicated in the report with the cash proceeds obtained as a result of applying the formula: 9 column - 6 gr. = 10 g .;
- In the 11th the cashier must indicate the actual revenue received for the shift;
- In the 12th, you must specify the amount of non-cash payments;
- In the 13th, the amount obtained when you break through credit cards and checks, that is, payment documents;
- The 14th column should contain the total cash amount of cash and non-cash payments;
- The 15th reflects the amount of returns from customers, as well as erroneously punched checks. Returning money to customers without breaking a check is possible only in the current shift, otherwise you will need to write a Cash Order of the order;
- The 16th, 17th and 18th columns are needed to sign the cashier, administrator, manager.
What to do if an error is made in the cashier’s log
When the cashier does not have enough skills and did not figure out to the end how to fill out the cash register, errors may occur.There are rules for correcting errors, according to which it is allowed to cross out an incorrect entry with one line, and next to indicate the correct information with the note “corrected”. Corrections must be certified by the signatures of the cashier, administrator and supervisor.
It is forbidden to use special corrective substances to remove incorrect entries, as well as to apply a new one over the old amount.
Do I need to make a report if checks were not made during the day?
There are situations when not a single purchase was made for the entire shift, the cash register did not issue a single check. In this case, you can not fill out the document, especially to remove the Z-report will not work.
If you wish, you can make one zero check on the device, and at the end of the shift, fill out a journal based on the resulting report. You should also be aware that if the shift was not closed in the evening for some reason, you can make a report in the morning or even every other day, you only need to back the proceeds and leave a free line in the log.
Knowledge of how to fill the magazine is an important point in the work of the cashier-operator, and help him control the flow of funds and the flow of money.The KM-4 cash journal is a serious document that is under the control of the tax service, therefore you should be responsible for filling it out.