Primary documents for CCP: what forms to use? What documents are required to work with KKM

We all know that technology is not eternal. If you do not follow it, then the device will become unusable in a few years. It is worthwhile to carry out repairs to KKM carefully, taking into account all the requirements, because this is an accounting technique, without it the outlet will not stand idle for a couple of days (of course, if there is one cash desk in the store).

We will tell you what to do if the cash register is broken.

The main reasons for the breakdown of the cash register

You can determine why the cash register does not work on your own. The main thing is to carefully examine the equipment. Or a specialist of the center can do it for you Maintenance.

Basically, cash register equipment breaks due to the fact that:

Important: If you have accidentally damaged the IFTS seal or the production sticker-marking, contact the specialists! Such a device is considered broken and invalid.

Remember also: if the fiscal memory has been erased, then such damage can even be brought to administrative responsibility.

It is worth considering the operation of cash equipment if it:

Incorrectly prints check and receipts or does not print at all.
The equipment does not turn off or turn on.
Sales information is not saved.
Keyboard, printer stopped working properly.
Receipts are displayed, but without important information, such as bank details.

Contact the experts, they will help you set up the equipment or recommend how to properly deregister the cash register, as well as choose the latest modern equipment for you to suit your requirements for work.

All the nuances of repairing KKM in the central heating station - what to foresee and what to prepare for?

If you purchased the cash register at a specific service center, then you should contact the same organization for repairs. If it does not work, then do not hesitate and call other specialists, for example - in.

The sooner you contact the masters, the sooner the cash register will be repaired and the outlet will begin to operate in full.

Remember important nuances:

1. Repair cannot be carried out by a private master!

All KKM's without fail serviced at centers. If you turn to a private trader, then further problems with the equipment and its repair may arise, because it is not a fact that the master will have a license to carry out repair work KKM, and he was trained. What should a cashier do if the cash register breaks down?

Follow these instructions:

Report the breakdown to your line manager.
Try to fix the error yourself together with him and solve the problem.
Contact the specialists of the technical service center if it was not possible to repair the KKM.
Conduct a damage assessment with the foreman. After repairing the equipment, sign the act of performed services and other important documents. The specialist must indicate on paper the cause of the breakdown and how to eliminate it.
When removing the seal from the device, be sure to contact the tax office with the documents: an extract that the KKM was repaired, the conclusion of the master.
Get permission from the tax authorities to remove the seals. This must be done within 3 days!
Pay for the services of specialists.
After the permit is issued, you have 15 working days to bring the equipment into working condition.

Of course, better technique put in order in a few days to get the outlet working. Experts will help you solve all problems, contact us!

A cash register (KKM), popularly known as a cash register, is not needed by all entrepreneurs and not always. However, in some cases, you are required by law to have and use such a technique. At the same time, it is not enough just to buy a device and install it in point of sale. KKM must be "put into legal circulation", having registered in tax office. will help you step-by-step instruction on registration of KKM in the tax, as well as an analysis of all the nuances associated with the "legalization" of the fiscal apparatus.

Who can't do without a cash register?

Before you purchase and register a cash register with the tax office, you need to understand whether you really need this device. The use of fiscal technology is regulated by the Federal Law "On the Application cash register equipment when making cash settlements and (or) settlements using payment cards ”No. 54-FZ, which was adopted back in May 2003.

According to the law, legal entities and individual entrepreneurs using cash settlements or with the help of bank cards, must acquire KKM. However, there are exceptions to this rule that must be taken into account.

Exceptions:

Legal and individuals(IP) using single tax on imputed income (), and entrepreneurs can do without the use of cash registers. However, at the request of the client, they are obliged to issue a document confirming the receipt of cash Money. They can be a receipt or a sales receipt.
Legal entities and individuals who provide services to the public have the right not to use cash registers. Instead of a cashier's check, they are required to issue an appropriate document to customers on a strict accountability form (BSO). They are tickets, subscriptions, receipts, etc. The procedure for working with BSO is prescribed in Government Decree No. 359 of May 6, 2008.
Legal entities and individuals who apply any taxation system and at the same time do not have the opportunity to apply CCM in certain types activities (see table).

Everyone else without application of CMC indispensable at work.

Not every cash register can be used in business.
Suitable models must be mentioned in the State Register maintained by the Federal Tax Service.

This very lengthy document has two sections. The first includes information about models of cash registers used by organizations and individual entrepreneurs. The second is focused on credit institutions and is based on data from the Central Bank of Russia.

If you are not going to establish a bank, open a microcredit organization, a credit cooperative or a pawnshop, then your section is the first. We download the document from the tax website, carefully study the KKM models indicated in it. Attention: the register is updated every year!

Buy a new KKM. You will not be able to do this in a computer goods store. Trade in fiscal equipment is carried out by organizations approved by the State Expert Commission for CCM. The same companies are engaged in mandatory maintenance of cash registers. We go to such a company and choose the model that you like. At the same time, we must take into account one more important point. KKM models print a different set of details in checks, so we choose the one that suits your type of activity. Information about what a particular cash register prints in a check is contained in the State Register of the Tax Service.
Buy a used KKM. It will cost less, but when choosing, we take into account not only the details, but also a number of other nuances. The age of the device must not exceed 7 years, it must be in the tax office by the previous owner and must have new block fiscal memory - EKLZ (protected electronic control tape).

Which option to use is up to you, the law does not prohibit the use of a used device. KKM "with mileage" are sold in the same companies as the new ones.

After you have decided on the model and purchased it, you need to conclude an agreement with a specialized company for the maintenance of the device. The validity of such a document is usually one year. KKM sellers almost always have technical service centers (TSC) Center specialists must stick a holographic sticker on the cash register " Service maintenance”and issue a second copy of the agreement on it. Important: without this document, registering the device with the tax office will not work.

We legalize the device

Buying a KKM and concluding a service agreement with a specialized company is only half the battle. It is not yet possible to use CMC at this stage.

Next important step- register the fiscal machine with the tax office. Using cash registers without registration threatens with serious fines.

Here it is important to know the following. Individual entrepreneurs register equipment with the tax office at the place of residence, legal entities (LLC, CJSC and others) - at the registration address. If the legal entity plans to use KKM not at the main office, then you need. Registration cash register separate subdivision takes place at the actual location. Now you know which IFTS you need to contact.

Now let's talk about the registration procedure itself. The whole process consists of the following stages: submission of documents, inspection, fiscalization and registration.

The entrepreneur should be aware that in connection with the Administrative Regulations for the provision of the Federal Tax Service of Russia with the state service for registering cash registers used by organizations and individual entrepreneurs in accordance with the law Russian Federation, registration and deregistration of cash registers are free.

The following documents must be submitted to the tax office (which of them, we have already figured out):

application for registration of KKM in the form approved by the Federal Tax Service (download form KND-1110021);
KKM passport for registration. It will be given to you upon purchase of KKM;
service agreement with the CTO.

Tax authorities simply do not have the right to demand other documents. In the event that for some reason you cannot personally submit an application and other documents to the tax office, they can be sent by mail, through the website of the tax office or the public services portal.

You can also entrust the registration to your representative, but this will require a notarized power of attorney. The service for registering cash registers with the tax office is very often provided by sellers of the relevant equipment.

What happens next? The IFTS employee who accepted the documents transfers them to the registration department. There they are evaluated and if the set is incomplete or does not comply with the rules, you will be notified about this. If everything is in order, on the appointed day and hour, you will need to bring the device for inspection to the inspection. Employees will check the “Service Maintenance” seal, carry out fiscalization (load the necessary information into the KKM memory), test and seal it again. This stage of the registration procedure is carried out in the presence of you or your representative, an employee of the CTO and a tax inspector.

Fiscalization is carried out in the presence of you or your representative, a CTO employee and a tax inspector.

The final act will be an act in the form of KM No. 1 (on transferring the readings of the summing cash counters to zero and registering the control counters of the cash register) in two copies. One will remain with you, and the second will be transferred to the TsTO, where you are served.

At the tax office, you will be given a KKM registration card - an important document. In the future, all data or their changes will be entered into it (registration address, owner, deregistration, transfer to the reserve). In the case of buying a used car, the previous owner must transfer the KKM card to you. In some situations, the document may be damaged, corrupted, or lost. In this case, the tax authority that carried out the registration of the cash register is obliged to issue a duplicate card. This does not entail any penalties from the fiscal authorities.

Usually, all documents for KKM are issued 3 days after the procedures. But this period may be longer. It all depends on the workload of the IFTS employees. Having received the papers in your hands, you can start the cash register to work.

What is fraught with "left" cash desk?

The fine for working without a cash register (paragraph 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation), as well as for the absence of a hologram or seal mark, is from 4,000 to 6,000 rubles for individual entrepreneurs (IP), for organizations (LLC, OJSC, CJSC, etc. .) - from 40,000 to 60,000 rubles.

However, these violations do not always result in a fine. The Code of Administrative Offenses provides for such a response as a “warning”, so for the first time you may be forgiven.

In addition to the most popular tax authorities regularly find another 12 types of violations of the use of the cash register (see table).

List of violations of the law when using KKM:

Non-use of KKM, refusal to issue a document.
Non-use of KKM.
Non-use of cash registers in case of accepting payments from individuals.
Failure to issue a document of strict accountability.
Failure to issue, at the request of the buyer (client), a document confirming the payment by the payer of UTII.
The use of KKM, which does not correspond established requirements or used in violation established by law RF procedure and conditions for its registration and application.
Use of cash registers with missing or unreadable details on the cash receipt.
The use of cash registers with the absence or unreadable details on the cash receipt issued by the payment terminal.
KKM work with discrepancy between the time on the cash receipt and the real one.
The use of cash registers with a missing stamp-seal.
The use of cash registers without SIC "State Register" and (or) SIC "Service" and (or) an identification mark.
Involvement of KKM as part of a payment terminal (PT) not at the address of registration of KKM, absence of KKM as part of the PT at the address of registration.
Using KKM without technical support supplier or technical service center (lack of a valid contract) or in the absence of a KKM passport.
Application of cash registers in non-fiscal mode.

A little about innovation

The tax authorities do not stand still and do not shy away from using high technology. In 2014-2015 a large-scale experiment was conducted on the territory of Moscow, Moscow, Kaluga regions and the Republic of Tatarstan. Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to the tax authorities via the Internet.

Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to the tax authorities via the Internet.

According to the initiators, such a scheme should simplify the registration of cash registers and reduce the number of tax audits. Re-registration of fiscal equipment and its maintenance, according to officials, will become superfluous. Large retailers participated in the experiment: Azbuka Vkusa, M.Video, Perekrestok, Metro Cash & Carry.

Officials concluded that the experiment was a success and from April 2016, entrepreneurs can voluntarily switch to online cash registers. A draft law has been submitted to the State Duma, which will oblige all businessmen to use such devices already in 2017. Although, it is not known whether the deputies will adopt such a law.

So, now you know how to equip your office or point of sale with a cash register. Perhaps you have already taken advantage of this knowledge. Don't stop - there is still a lot to do. To organize sales and establish business processes is a very difficult, but interesting and feasible task.

She brought to the attention of the tax authorities and taxpayers the position of the Ministry of Finance of Russia on the use of unified forms of primary documents for accounting for cash settlements with the population in the implementation of trading operations using CCT.

What forms are we talking about?

The unified forms of primary documents for accounting for cash settlements with the population in the course of trading operations using cash registers (hereinafter referred to as the unified forms for cash registers) were approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

These include the forms:

KM-1 “Act on transferring the readings of summing money counters to zeros and registering control counters of a cash register”;

KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of a cash register for repair and upon its return to the organization";

KM-3 "Act on the return of funds to buyers (clients) for unused cash receipts»;

KM-4 "Journal of the cashier-operator";

KM-5 "Journal of registration of indications of summing cash and control counters cash registers working without a cashier-operator";

KM-6 "Help-report of the cashier-operator";

KM-7 "Information on the readings of counters of cash registers and the organization's revenue";

KM-8 "Journal of calls of technical specialists and registration of work performed";

KM-9 "Act on checking the cash register".

Applying Forms

Prior to the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as the Accounting Law), there were no issues with the use of unified forms for cash registers. Organizations were required to use source documents contained in the albums of unified forms of primary accounting documentation (clause 2, article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”).

The requirements for primary documents have been changed in the Accounting Law. Now their forms are determined by the head of the organization (clause 4, article 9 of the Accounting Law).

Commenting on this provision, the Ministry of Finance of Russia in information No. PZ-10/2012 explained that from January 1, 2013 (the moment the Law on Accounting comes into force), the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are no longer mandatory to application. However, if such forms were established authorized bodies in accordance with and based on federal laws, organizations must continue to use them.

As an example, financiers cited cash documents approved, in particular, by Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the Procedure for Conducting Cash Transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”, since this document was adopted in accordance with the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)”. Recall that the above instructions of the Central Bank of the Russian Federation approved the incoming cash order 0310001, the outgoing cash order 0310002, cash book 0310004. But about whether it is mandatory to apply the primary documents that draw up cash cash settlements with the population, nothing is said in the information of the Ministry of Finance of Russia No. PZ-10/2012. Therefore, the question arose: are companies obliged to use them?

This issue was clarified by the specialists of the Federal Tax Service of Russia in a letter dated June 23, 2014 No. ED-4-2 / 11941. They indicated that the use of these forms remained mandatory. The tax authorities justified this as follows. The instructions for filling out unified forms for cash registers say that they are introduced instead of those presented in model rules ah operation of cash registers in the implementation of cash settlements with the population, approved by the letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104 (hereinafter referred to as the Model Rules). The Model Rules themselves are established in accordance with the Law of the Russian Federation of June 18, 1993 No. 5215-1 "On the use of cash registers in the implementation of cash settlements with the population." This law became invalid due to the adoption of the Federal Law dated May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" (hereinafter - the Law on CCP). However, the effect of the Model Rules has not been canceled, and they continue to be applied to the extent that they do not contradict the Law on CCPs and the regulations adopted in accordance with it. legal acts. In this regard, since the use of unified forms for CCPs is determined by the legislation on the use of CCPs, companies are not entitled to develop their own forms of such documents.

New edition of the law on CCP

Federal Law No. 290-FZ of 03.07.2016 amended the Law on CCPs. Now in paragraph 1 of Art. 1 of the Law on CCP clearly states that the legislation of the Russian Federation on the application of CCP consists of this Federal Law and regulations adopted in accordance with it. In this regard, the question arose again about the mandatory use of unified forms for CCP.

In response to it, the Ministry of Finance of Russia in a letter dated September 16, 2016 No. 03-01-15 / 54413 explained that the resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 does not apply to regulatory legal acts adopted in accordance with the Law on CCP. Therefore, the unified forms for CCP, approved by this resolution, are not mandatory for use. This position of the financiers was brought to the attention of the tax authorities and taxpayers by a commentary letter.

Thus, from July 3, 2016 (the moment of entry into force new edition of the Law on CCP), companies have the right not to use unified forms for CCP and instead develop their own forms of primary documents.

1. KKT registration card

This document is issued to the owner of the cash register at the Federal Tax Service upon completion of the registration procedure for the cash register. The card is issued against the signature of an authorized person or the owner of the cash register. The operation of the cash register can be started on the day of receipt of the registration card. The registration card must always be kept at the enterprise. In the absence of this document, it will be quite difficult to remove the cash register from registration. Opium registration card is often required in various government bodies to obtain licenses and permits trade organizations.

2. The book of the cashier-operator

The book of the cashier-operator is a log of what happens to the cash register. This journal should be kept by cashiers who directly work with the cash register, and inspectors. The book of the cashier-operator must be numbered, laced, sealed with signatures and seals, and stored next to the cash register. This is the very first document that the inspection bodies study.

3. Technician call log

This document is used to register failures in the operation of the cash register. It makes notes about the malfunctions of the cash register and their elimination. Entries in this journal are kept by cashiers and specialists of the technical service center.

4. Act of administrative operations

During the operation of the cash register, sometimes it becomes necessary to perform some administrative actions that may lead to a change in the accounting data for the cash register's revenue. According to the law, in these cases, the presence of an official of the enterprise, a specialist of the TsTO, an employee of the tax service is necessary. In each situation (delivery of cash register for repair with transfer of money counters to zero, return of cash register from repair with transfer of cash counter to zero, return of amounts to the buyer, transfer of the cash register to another price scale, etc.), the assembled responsible persons fill out and sign the act of the established form in several copies and store it together with the journal of the cashier-operator.

Cash documents are papers that are drawn up in connection with the movement of funds of a legal entity or an individual entrepreneur. Their forms are approved by the State Statistics Committee. Let us consider further what cash documents enterprises can use.

Orders

They act as primary cash documents. Orders can be incoming or outgoing. The first is applied when cash is received. Issued in one copy by an accounting officer and signed by Ch. an accountant or an official authorized to do so. In the absence of responsible officials, the head of the legal entity or directly himself can endorse primary cash documents individual entrepreneur. The receipt for the credit order must be signed by authorized persons (accountant and cashier), certified by a stamp (seal). In addition, it is registered in the relevant journal. The receipt is given to the subject who deposited the money. The receipt order itself remains at the cash desk. Expenditure paper is filled in when issuing cash. It must be said that cash documents are compiled in the case of use by the enterprise as traditional ways information processing, and means of BT. An outgoing order, like an incoming one, is issued in 1 copy. It must also be endorsed by authorized persons and registered in the appropriate journal.

filling

How to issue cash documents mentioned above? Filling is carried out as follows:

In the line "Base" is called
In the column "Including" the amount of VAT is put down. It is written in numbers. If services, goods or work are not taxed, then the line indicates "without VAT".
The line "Appendix" should list the accompanying and other papers, indicating the dates of their compilation and numbers.
In the column "Credit, subdivision code" the corresponding designation of the structural department to which the funds are received is put down.

Registration

Cash documents must be recorded in a special journal. It registers both incoming / outgoing orders, and papers that replace them. The latter, for example, include payrolls, applications for the issuance of funds, invoices and others. At the same time, it should be taken into account that expenditure orders, which are drawn up on payroll records for wages and other amounts equivalent to it, must be registered after the issuance of payments.

Cash book

It is used to account for the issuance and receipt of cash. The book is numbered, laced and certified with a seal, which is placed on the last page. A record is also made here indicating the number of sheets. The last page must be signed. accountant and business manager. Each sheet of the book is divided into 2 equal parts. One (with a horizontal ruler) should be filled in as the first, the other as the second instance. The latter is issued from the back and front sides using carbon paper. Both instances are numbered with the same number. The former remain in the book, while the latter are detachable. The latter act as reporting cash documents. Until the end of all operations for the current day, they do not come off. Entries begin on the front side of the first copy after the column "Balance at the beginning of the day." Before filling, the sheet must be folded along the tear line. The cut-off part is placed under the one that remains in the book. To enter information after the "Transfer", the tear-off side is superimposed on the front side of the second copy. Entries continue along the horizontal line of the reverse side of the inseparable part.

Additional documents

Cash transactions can register various papers. One of them, for example, is an advance report. It is used to account for funds that are issued to accountable persons for administrative and business expenses. How are such documents prepared? Cash transactions of this type are taken into account directly by the accountable person, as well as by the accounting officer. Advance reports are drawn up on paper or computer media. Registration of cash documents is carried out strictly in accordance with the rules. Each form is filled out in one copy. On the reverse side of it, the accountable person indicates a list of papers that confirm the expenses incurred. These, for example, include a travel certificate, bills of lading, etc. Here, the subject indicates the amount of expenses. The papers that are attached to the report must be numbered in the order in which they are listed. Checking cash documents is carried out by employees of the accounting department. Employees, in particular, conduct an audit of the targeted spending of funds, the completeness of the provided corroborative papers, the correctness of their completion and calculation of amounts. The reverse side indicates the costs that are accepted for accounting, the accounts in the debit of which they are recorded.

Important nuances

Details that relate to foreign currency (page 1a on the front and columns 6 and 8 on the back) must be filled out only if the accountable person receives funds not in rubles. The advance report after verification must be approved by the head of the enterprise or a person authorized by him. Only after that it is taken into account. If the advance has not been fully used, the accountable person returns the balance back to the cashier. At the same time, the receipt order is filled. Funds are written off in accordance with the information of the approved report.

Settlement and pay statements

Registration of cash documents is carried out when calculating and paying salaries to employees of the enterprise. The accounting department draws up the corresponding statement in 1 copy. The accrual of wages is made according to the information present in the primary documentation for accounting for the actual time worked, output, etc. The lines "Accrued" indicate the amounts in accordance with the types of payments from the payroll. Other incomes (material and social benefits) provided to the employee, repaid at the expense of the enterprise's profit and subject to inclusion in the taxable base are also affixed here. At the same time, deductions from the salary are calculated and the amount to be handed over to the employee is established. On the title page of the statement is affixed total amount payable to employees. The head of the enterprise must sign a permit for the issuance of wages. In case of its absence, this document is issued by an authorized employee. At the end of the statement, the amounts of the deposited and issued salaries are entered. After the period established for the payment of funds to employees, the names of employees who did not receive money in column 23 are marked "Deposited". A disbursement order is drawn up for the amount disbursed. Its number and date of completion must be indicated in the payroll on the last sheet.

Help-report

This document contains the readings of KKM meters and the proceeds per shift (working day). Help-report is filled in 1 copy daily. The cashier-operator must sign it and hand it over to the chief official (head of the enterprise). At the same time, the receipt order is filled. In small companies, money is handed over directly to collectors. When transferring cash, the relevant cash documents of the bank are filled out. Revenue per shift (working day) is set in accordance with the indicators of the summing counters at the beginning and end of the day. At the same time, the amounts returned to customers on unused checks are deducted. The established revenue is confirmed by the heads of departments. In the posting of funds in the report, the head of the enterprise also signs. The reference report acts as the basis for compiling a consolidated "Information on the readings of KKM meters and the company's revenue."

teller journal

This document is necessary to account for the expense and cash receipts for each KKM of the enterprise. The journal also acts as a control and registration report of meter readings. This document is laced, numbered and sealed with the signatures of Ch. accountant, head of the company, as well as the Journal is also certified by the seal of the enterprise. All entries are made by the teller every day. The procedure for issuing cash documents does not allow erasures and blots in the journal. All corrections made must be agreed upon and certified by the signatures of authorized persons. If the readings match, they are logged for the current shift at the beginning of work. These data must be certified by the signatures of the administrator on duty and the cashier. Line 15 indicates the amounts entered on checks returned by customers. Information for this is taken from the relevant act. The same column indicates the number of zero checks printed during the shift. At the end of the working day, the operator generates a final report for the shift and hands over the received revenue with it. This creates an incoming order. After the meter readings are taken, the actual amount of receipts is checked, the corresponding entry is made in the journal. It is confirmed by the signatures of the head (duty administrator), senior cashier and teller. In the event of discrepancies between the amounts indicated on the control tape and the amount of revenue, the reason for the difference is identified. Any surpluses or shortages found are recorded in the appropriate journal lines.

Data on KKM meter readings and revenue

They are used to generate a summary report for the current shift. These data act as an appendix to the statement of the teller, compiled daily. Data on indications and revenue are formed in one copy. Along with expenses and credit orders, with references-reports of tellers they are transferred to the accounting department of the enterprise until the next shift. The sample of cash documents, in accordance with the meter readings, at the beginning and end of the working day for each cash register includes the calculation of revenue. At the same time, among other things, its distribution by departments is indicated. The latter must be confirmed by the signatures of the managers. At the end of the completed table, the results are displayed according to the readings of the counters of all cash registers, and the company's revenue is summarized with the distribution of funds by departments. In accordance with the acts, the total amount of money that was issued to customers on the checks they returned is indicated. This amount reduces the total revenue of the company. The information must be signed by the senior cashier and the head of the enterprise.

When issuing cash documents, it is necessary to adhere to the procedure established by legislative and other regulations. In addition, there are several simple rules, compliance with which will avoid inaccuracies when filling out paperwork:

Additional rules

Storage of cash documents, in accordance with applicable law, is carried out for 5 years. The calculation of this period begins on January 1 of the year following the period of completion of the record keeping. This rule is considered general. For payroll statements, special order. If employees do not have personal accounts, these papers are kept at the enterprise for 75 years. At the end of this period, all documentation may be transferred to the archive or destroyed if there are no court cases, disagreements or disputes on it. When working with papers, the following rules must be observed:

Formation of documents in stitching should be carried out for each day no later than the next working day or the first day off.
Before transferring the papers to the archive, their inventory must be made.
Control is carried out either by a cashier or by the direct manager of the enterprise.
In the process of creating a staple, the papers are collected in ascending order of account numbers (first by debit, then by credit).

Responsibility for the safety of cash documents rests with the head of the enterprise. In case of non-compliance with the above rules, an administrative penalty in the form of a monetary penalty may be applied to the violator. The amount of the fine is set in accordance with the law.

Conclusion

Maintaining cash records is considered a fairly responsible job. Filling out paperwork must be approached with all responsibility. Cash documents are used when summarizing various data, reporting, accounting. In this regard, errors made at the initial stages of fixing transactions can lead to serious distortions in the final papers. An employee who is appointed to the position responsible for processing cash documents must have relevant knowledge and experience. It must be remembered that all the papers that the operator fills out are reviewed by senior officials and approved by the head of the company. Special attention need to pay registration documents. Entries in journals and books must be made in deadlines according to the rules. Since cash documents are used in the preparation of reports, all corrections in them are carried out strictly in a certain order. In case of non-compliance established rules papers lose their validity, and the information in them cannot be used by the company in further management work.