Work at the checkout in the pharmacy. Simple online checkout for a pharmacy with the possibility of automation in the future. How to register a cashier
Cash discipline is the implementation of cash payments in accordance with legally established rules. Cash settlements include all incoming and outgoing transactions, for example, settlements with customers, suppliers, payment of salaries by employees, etc. The pharmacy operates with cash proceeds, which obliges it to use cash registers. However, in some cases, the presence of a cash register is optional.
Do I need a cash register in a pharmacy
In accordance with the Federal Law of 03.07.2016 N 290-FZ, organizations and individual entrepreneurs on UTII can carry out cash settlements and (or) settlements using payment cards without the use of cash registers until July 1, 2018, subject to the issuance of a document confirming acceptance money for the relevant goods.
Some questions are raised by the industry standard OST 91500.05.0007-2003 “Rules for the dispensing of medicinal products in pharmacy organizations. General Provisions"(Paragraph 6.14), which clearly indicates the obligation to register cash register with the tax authority at the location of the pharmacy. However, this standard only means that if available in a pharmacy cash register it must be registered with the tax authority, but does not at all oblige the pharmacy to have cash registers.
Procedure for maintaining cash discipline
The cash register must be entered in the State Register and registered with the IFTS at the location of the pharmacy. The cash register must have a fiscal memory, be serviceable and print everything required documents... It is necessary to observe the presence of seals on the CCP, and service only at the supplier or at the technical service center.
Cash settlements can be carried out by the head of the pharmacy or by an appointed person with whom it is necessary to conclude an agreement on full liability.
All transactions carried out at the checkout must be executed in accordance with the existing procedure for filling out when making an operation. All non-cash receipts received during the day must be capitalized at the end of the working day. Individual entrepreneurs on a simplified system are not required to draw up documents at the checkout. Upon receipt of cash, issuance is required cashier's check.
Cash settlements are carried out in a specific order with verification of the authenticity of the bills and their quantity. Cash proceeds from the cash register cannot be used for all needs, only for certain purposes - the issuance of wages, cash settlements with buyers and suppliers of goods, etc. Only individual entrepreneurs can take money from the cash register for personal needs.
In the case of using cash registers, it is necessary to keep the journals and documents established by the State Statistics Committee:
- cashier-operator's journal;
- the act of returning money to buyers;
- register of control meter readings for a cash register operating without a cashier;
- help-report of the cashier-operator.
At the end of the working day, a control Z-report is taken with the daily revenue readings, which are recorded in the journal. In accordance with the indications of the Z-report, a report-report is drawn up, according to which the proceeds at the end of the day are handed over to the operating cash desk. If necessary, you can fill in the register of incoming and outgoing cash documents and the book for the accounting of funds received and issued to other cashiers.
Who exercises control of cash discipline in a pharmacy
The duty to monitor compliance with cash discipline is assigned to employees directly involved in its conduct. Checking cash discipline is carried out by tax authorities. The main task of a tax audit is to identify the facts:
- use of a defective or inappropriate cash register equipment
- failure to issue cashier's checks
- discrepancies in cash amounts and those indicated in the documents
- exceeding the limits of cash balance and cash settlements
- violations in terms and volumes of capitalized proceeds
- issuing large sums of money on account for unreasonably long periods.
The procedure for checking cash discipline
The decision to check the cash discipline is made by the head of the IFTS. During the inspection, it is necessary to provide access to cash registers and cash, as well as any documents and explanations at the request of the inspectors. What is checked:
All documents related to the execution of cash transactions.
Fiscal memory reports and KKT control tapes.
Documents for the purchase, registration and maintenance of KKT.
Documents related to the acquisition, accounting and destruction of SRF.
Accounting registers of accounting or business transactions.
Order for the cash balance limit.
Expense reports.
Responsibility for conducting cash transactions with violations
In 2016, liability for violation of cash discipline increased significantly. So, for non-use of CCP, legal entities pay a fine in the amount of 75 to 100% of the calculation amount carried out without the use of CCP, but not less than 30,000 rubles (until July 15, the amount of the fine was from 30,000 to 40,000 rubles), and officials - in the amount of 25 to 50% of the amount of the calculation carried out without the use of CRE, but not less than 10,000 rubles (previously, the amount of the fine was from 3,000 to 4,000 rubles). If, during the re-inspection, violations related to the non-use of cash registers are again revealed, then with the total amount of calculations performed without the use of CCP more than one million rubles, it threatens:
- disqualification officials for a period from 1 to 2 years;
- suspension of activities for individual entrepreneurs and organizations for up to 90 days (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation as amended by federal law No. 290-FZ).
Since 2017, liability for violations in the conduct of cash discipline in the form of the use of CCP that does not meet the established requirements will increase; the use of cash registers used in violation of the procedure and conditions for its registration and use established by the legislation of the Russian Federation:
- warning or fine in the amount of 1500 rubles. up to 3,000 rubles. for officials;
- warning or fine in the amount of 5,000 rubles. up to 10,000 rubles. for legal entities (Art. 14.5 of the Administrative Code of the Russian Federation, Clause 15 of Art. 7 of Law No. 290-FZ).
According to the requirements of the Federal Law, 84 pharmacies on the general and simplified taxation system must switch to online checkouts until July 1, 2017. Applicants and patent entrepreneurs are entitled to work in the old regime until July 1, 2018. When choosing a suitable cash equipment for a pharmacy, it is necessary to take into account both the requirements of the law and the volume of commodity items, the traffic of the institution, the presence of additional equipment.
The requirement of FZ-84, concerning the overall transition of business to online cash registers, also affected the owners of pharmacies. Wholesale pharmacies and retail outlets have not received any special preferences at the legislative level.
At the same time, the timing and process of transition for the pharmacy business to a new cash discipline varies, depending on the tax system:
- large pharmacy chains that, prior to the amendments to the law, used cash equipment, that is, they worked under a common or simplified taxation system, are required to start working with fiscal equipment from 01.07.2017;
- holding a pharmaceutical license to use new control cash registers, which makes it possible to issue paper and electronic receipts when settling with customers and transfer data to the tax service through a fiscal operator, from the beginning of July 2018 (FZ-290);
- entrepreneurs on a patent, carrying out their activities in the field of sales of medicines and equipment, also received a deferment - the law obliges them to switch to new KKM from 01.07.2018.
Important! Entrepreneurs on ENVN and PSN, as well as organizations providing services, are entitled to a postponement only if it is possible to issue forms to customers strict accountability old model.
At the same time, online cash desks in pharmacies can be used as check-typing machines without the use of FN before the mandatory transition to electronic accounting.
Table 1. Terms of transition of pharmacies to KKT
Particular cases of using online cash registers in pharmacies
Pharmaceutical activity cannot be considered only in the context of the applicable type of taxation. Due to the variety of types of implementation, location retail outletsThis approach does not provide detailed answers to the question of whether an online cash register is needed for the sale of medicines and related products. Therefore, it became necessary to talk about special cases in the pharmacy business.
Online pharmacies
The sale of any goods through, including pharmaceutical products, using remote, cash, card payments, is carried out using online cash registers of a new type.
Reference! When making electronic payments, the seller has the right to limit himself to sending the client only an electronic version of the check.
Pharmacy in the countryside
If the organization works in countryside as a full-fledged pharmacy, it is not exempt from registering a new type of cash register and transferring electronic data. However, in paragraph 2 of Art. 5 of Federal Law 84 clearly states that pharmacy organizations located at paramedics and other various medical points that sell products to the population in rural areas, provided there are no stationary pharmacies, have the right not to use online cash registers.
Important! Pharmacies located in hard-to-reach and remote places from Internet networks have the right to use cash registers offline. That is, they are not exempted from issuing BSO or receipts to buyers, but they can painlessly refuse to purchase new equipment.
Sales of pharmaceutical products through a sales representative
Pharmacy organizations often resort to the method of distributing certain goods through their sales representatives. In this case, the use of cash register equipment is mandatory. Moreover, each courier, sales representative there must be its own device of autonomous type.
Which online cashier to choose for a pharmacy
Online cash desks in pharmacies must comply with the requirements of the legislation, that is, they must provide the ability to generate a cash register receipt for transferring it to paper and sending it electronically to the client, as well as to regulatory authorities. A fiscal drive is used to record data:
- Valid for 13 months for businesses and entrepreneurs on general and;
- With a key for 36 months for claimants and entrepreneurs working on a patent.
It is this requirement that must be taken into account when choosing a cash register.
Given the variety of commodity items in the pharmacy, it is worth giving preference to CMMs that have a large memory and are able to form an extended nomenclature accounting, enter extended information.
For stationary trade objects, it is better to initially purchase a KKM complete with a scanner and other auxiliary equipment, which will significantly reduce costs and simplify further adaptation of the technique.
Table 2. Overview of online cash registers for pharmacies
| Name | A photo | Price | Manufacturer | Feature |
 | 54, 7 - 58 thousand rubles. | LLC "Dreamkas" |
|
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 | From 14, 49 thousand rubles. | LLC "Dreamkas" |
|
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| Evotor Standard Plus FN36 |  | 36 - 38 thousand rubles. | Evotor |
|
 | 24 - 39.4 thousand rubles | LLC "ATOL" |
|
|
 | 30 - 33 thousand rubles. | JSC "Shtrikh-M" |
|
|
 | 15 - 23 thousand rubles. | ASTOR TRADE LLC | portable compact device; memory for 2,000 positions; has a built-in battery; RS232 (option - GPRS); suitable for online trading |
|
 | 17.5 - 25 thousand rubles. | LLC "Pioneer-Engineering" |
Privacy agreement
and processing of personal data
1. General Provisions
1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) is freely accepted and of its own free will, applies to all information that LLC Inseils Rus and / or its affiliates, including all persons belonging to the same group with LLC "Insails Rus" (including LLC "EKAM service") may receive information about the User during the use of any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in the course of execution of any agreements and contracts with the User by Insales Rus LLC. The User's consent to the Agreement, expressed by him in the framework of relations with one of the listed persons, applies to all other listed persons.
1.2 Use of the Services means the User agrees with this Agreement and the conditions specified therein; in case of disagreement with these conditions, the User must refrain from using the Services.
"Insails" - Society with limited liability "Inseils Rus", PSRN 1117746506514, INN 7714843760, checkpoint 771401001, registered at the address: 125319, Moscow, Akademika Ilyushin st., 4, building 1, office 11 (hereinafter - "Insales"), on the one hand and
"User" -
or an individual who has legal capacity and is recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;
or a legal entity registered in accordance with the legislation of the state of which such a person is a resident;
or individual entrepreneurregistered in accordance with the legislation of the state of which such person is a resident;
which has accepted the terms of this Agreement.
1.4 For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including information about the results of intellectual activity, as well as information about how to implement professional activity (including, but not limited to: information about products, works and services; information about technologies and research works; information about technical systems and hardware, including elements of software; business forecasts and information about prospective purchases; requirements and specifications of specific partners and potential partners; information related to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other in writing and / or electronic form, clearly designated by the Party as its confidential information.
1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).
2. Obligations of the Parties
2.1. The parties agree to keep confidential all confidential informationreceived by one Party from the other Party in the interaction of the Parties, not to disclose, disclose, make public or otherwise provide such information to any third party without the prior written permission of the other Party, except as specified in the current legislation, when the provision of such information information is the responsibility of the Parties.
2.2. Each of the Parties will take all necessary measures to protect confidential information at least using the same measures that the Party applies to protect its own confidential information. Access to confidential information is provided only to those employees of each of the Parties who need it reasonably to fulfill official duties for the execution of this Agreement.
2.3. The obligation to keep confidential information in secret is valid within the term of this Agreement, the license agreement for computer programs dated 01.12.2016, the agreement of accession to the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless the Parties separately agree otherwise.
(a) if the information provided has become publicly available without violating the obligations of one of the Parties;
(b) if the information provided has become known to the Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;
(c) if the information provided is lawfully obtained from a third party without the obligation to keep it secret until it is provided by one of the Parties;
(d) if information is provided by written request organ state power, another state body, or a local self-government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party about the request received;
(e) if the information is provided to a third party with the consent of the Party, information about which is transferred.
2.5. Insales does not verify the accuracy of the information provided by the User, and is unable to assess his legal capacity.
2.6 The information that the User provides to Inseils when registering with the Services is not personal data as defined in Federal law RF No. 152-ФЗ dated 27.07.2006. "About personal data".
2.7 Insales reserves the right to amend this Agreement. When making changes in the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided. new edition Agreements.
2.8. By accepting this Agreement, the User realizes and agrees that Inseils can send the User personalized messages and information (including but not limited to) to improve the quality of the Services, to develop new products, to create and send to the User personal offers, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.
The user has the right to refuse to receive the above information by notifying this in writing to the email address of Inseils -.
2.9. By accepting this Agreement, the User understands and agrees that the Inseils Services may use cookies, counters, other technologies to ensure the performance of the Services in general or their individual functions in particular, and the User has no claims against Inseils in this regard.
2.10. The user is aware that the equipment and softwareused by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.
Insails has the right to establish that the provision of a certain Service is possible only if the acceptance and receipt of cookies is permitted by the User.
2.11. The user is solely responsible for the security of the means chosen by him to access the account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User's account, including cases of voluntary transfer of data by the User to access the User's account to third parties on any terms (including under contracts or agreements) ... In this case, all actions within or using the Services under the User's account are considered to have been performed by the User himself, except for cases when the User has notified Inseils about unauthorized access to the Services using the User's account and / or about any violation (suspicions of violation) of the confidentiality of his account access means.
2.12 The User is obliged to immediately notify Insails about any case of unauthorized (not authorized by the User) access to the Services using the User's account and / or about any violation (suspicion of violation) of the confidentiality of his account access means. For security reasons, the User is obliged to independently carry out a safe shutdown under his account at the end of each session of work with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to violation by the User of the provisions of this part of the Agreement.
3.Responsibility of the Parties
3.1. A Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged to compensate, at the request of the affected Party, for real damage caused by such a violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.
3.2 Compensation for damage does not terminate the obligations of the offending Party to properly fulfill its obligations under the Agreement.
4.Other provisions
4.1. All notices, inquiries, requests and other correspondence under this Agreement, including those that include confidential information, must be made in writing and delivered in person or through a courier, or sent by e-mail addresses specified in the license agreement for computer programs dated 01.12.2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may be further indicated by the Party in writing.
4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for the termination of other provisions (conditions).
4.3. The law of the Russian Federation shall apply to this Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement.
4.3. All suggestions or questions regarding this Agreement, the User has the right to send to the Inseils User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, p. 11-12 Business center "Stendhal" LLC "Inseils Rus".
Date of publication: 01.12.2016
Full name in Russian:
Limited Liability Company "Insales Rus"
Abbreviated name in Russian:
LLC "Insails Rus"
Name in English:
InSales Rus Limited Liability Company (InSales Rus LLC)
Legal address:
125319, Moscow, st. Academician Ilyushin, 4, building 1, office 11
Mailing address:
107078, Moscow, st. Novoryazanskaya, 18, p. 11-12, BC "Stendhal"
INN: 7714843760 Checkpoint: 771401001
Bank details:
Cash funds of any organization are a mandatory accounting object. They can be in the form:
- cash at the cash desk;
- funds on the current account and other bank accounts.
The legal basis for settlements with the population carried out through cash registers (KKM) is defined in the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using payment cards" ... According to the "Procedure for Conducting Cash Operations", the head of a pharmaceutical organization is obliged to equip a cash desk - an isolated room intended for receiving, issuing and temporary storage of cash.
In a pharmacy organization, they are limited to keeping money and valuable papers in fireproof metal cabinets, which are closed with a key at the end of the checkout and sealed with the cashier's seal.
The cashier (who is also the chief executive) is responsible for the safety of funds at the cash desk and the correctness of cash transactions. This responsibility arises from the contract on material responsibility, which is concluded after the issuance of an order on the appointment of a cashier to the position and familiarization with the "Procedure for conducting cash transactions" against receipt.
In small businesses that do not have a cashier on staff, his duties can be performed by a chief accountant or other employee ( pharmaceutical workers) by the written order of the head, subject to the conclusion of an agreement with this person on full liability.
According to the current legislation, enterprises have the right to have cash in their cash offices within the limits.
Limit- the maximum possible balance of cash at the cash desk at the end of the working day. The limit on the balance of cash in the cash desk is established by the institutions of banks for all enterprises, regardless of the organizational and legal form and field of activity, that have a cash desk and carry out cash payments.
Pharmaceutical organizations, like others, have the right to keep in their cash desks cash in excess of the established limits only for remuneration of labor, payment of social insurance benefits for no more than 3 working days, including the day they are received at the bank.
Cash settlements with the population and settlements using payment cards in the implementation of trade operations and the provision of services must be carried out with the obligatory use of KKM.
Cash register machine (KKM) Is a counting and summing, computing and check-printing device, which is an instrument of control by the state of cash circulation. KKM have fiscal memory, which is a set of software and hardware that provides uncorrected daily (every shift) registration and non-volatile long-term storage of final information required for full accounting of cash payments and payments using payment cards.
KKM used for settlements with the population are subject to registration with the tax authority at the location of the enterprise. The operating procedure for cash register machines is defined in the "Standard rules for the 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 30.08.1993 No. 104.
Payment procedure with the buyer
- When making settlements with customers, the cashier carries out the operations of entering amounts in accordance with the operating manual for this type of cash register, determines the total amount of the purchase (service) according to the indicator of the cash register and calls it to the customer.
- Having received money from the buyer for the goods, the cashier clearly names the amount of money received, puts this money separately in front of the buyer, prints a check, names the amount of change due and gives it to the buyer along with the check, while paper bills and a small change must be issued simultaneously.
A document confirming the acceptance of cash from natural person, is a check or attachment (backing) document printed by the cash register.
The check issued to customers must contain the following details:
- settlement attribute (income or expense);
- date, time and place of settlement;
- information about the seller's tax system;
- nomenclature of goods (services);
- the amount of calculation with a separate indication of the rate and amount of VAT;
- form of payment (cash or electronic payment);
- fiscal accumulator serial number;
- registration number KKT;
- fiscal data operator's website address;
- fiscal attribute of the document;
- serial number of the fiscal document;
- shift number;
- fiscal sign of the message.
When working on a cash register machine, a cash register tape is mandatory. Control tape is drawn up at the beginning and end of the day, with the number, start time of work, cash register number, cliché and the amount of earnings per day, which are certified by the signatures of the cashier and a representative of the company's administration.
Organizations that make settlements using KKM keep a "Cashier-operator's journal" for accounting for incoming proceeds, in which the readings of the KKM counter at the beginning and end of the working day, as well as the amount of proceeds received for the day, must be indicated.
If the company has several cash register machines, each of them should have a separate cashier-operator's journal. At the end of the working day, the cashier-operator hands over the proceeds to the senior cashier or directly to the bank through cash collection, while the money must be picked up by banknotes.
The transaction for the transfer of proceeds to the collectors is drawn up using the accompanying sheet. This document indicates the consignor and recipient of the proceeds, bank details, according to which funds are credited. The reverse side of the statement contains a billable list of all transferred cash.
The cashier puts the first copy of the cover sheet, drawn up in accordance with the established procedure, in a bag with cash, after which he seals it. This bag and the second copy of the accompanying sheet, called the invoice, the cashier hands over to the collector in exchange for an empty bag with the corresponding numbering. In the "Registration log" the cashier indicates the amount of proceeds handed over and the number of the bag, gives it to the collector for signature, which fixes the date and time of receipt of funds.
Cash remains at the cash desk only within the limit. The bag with cash received from the collector is opened in the bank and the invested funds are checked against the data of the accompanying sheet. In the event of a discrepancy in the amounts or non-payment banknotes, bank employees unilaterally draw up an act, the form of which is available on the accompanying sheet.
Incoming and outgoing cash transactions
After verification, the money is credited to the account of the pharmacy organization, which is confirmed by the return of the second copy of the statement to the accounting department. Despite all the diversity, cash transactions can be divided into two types: income and expense.
Incoming cash transactions are associated with the receipt of cash. For example, in a pharmacy these include:
- receipt of proceeds from the sale by a pharmacy and a small retail chain of goods attached to the pharmacy to the cashier in cash;
- return to the cashier by the accountable persons of the unused balances of the amounts issued for the report (for travel expenses, for economic needs, etc.);
- receipt of payment for the rental of medical supplies (for example, the issuance of crutches, oxygen bags, etc.):
- receipt of amounts to pay off shortages identified by the results of the inventory;
- return by an employee of an enterprise of a previously issued loan (for example, for the purchase, construction and repair of housing; purchase of household items, etc.);
- other operations related to the receipt of cash at the cashier.
Expense cash transactions are associated with the expenditure of cash. For example, in a pharmacy these include:
- delivery of the proceeds received by the pharmacy from the sale of goods for cash to the bank;
- pay wages, benefits (for example, payment of a certificate of incapacity for work);
- issuing money on account of the report (for household needs, business trips, etc.);
- cash settlement with legal entities within the established limit (100 thousand rubles);
- other transactions related to spending cash.
Documenting the receipt and issuance of cash is carried out using standard forms:
- cash receipt order;
- account cash warrant;
- "Journal of registration of incoming and outgoing cash orders";
- "Cash book";
- "Book of accounting of funds received and issued by the cashier".
Rules for filling cash orders
When registering incoming and outgoing cash orders, certain rules must be observed:
- the presence of a legal basis submitted to the accounting department, and after verification - a legal basis attached to the order, that is, the primary document for its preparation;
- filling out cash orders without blots and erasures, since corrections are not allowed in cash documents;
- incoming and outgoing cash orders must be signed by the chief accountant, and the outgoing cash order must also be signed by the head of the enterprise;
- numbering from the beginning of the year separately incoming and outgoing cash orders;
- registration by the accountant of incoming and outgoing cash orders when drawing up in the "Journal of registration of incoming and outgoing cash orders";
- registration by the cashier of documents for accepting or issuing money in the "Cash Book";
- cash receipts and receipts are valid only on the day they are issued.
In the case of correct execution of the incoming or outgoing orders, the cashier, after recalculating the money, accepts them (according to the incoming cash order) or issues (according to the outgoing cash order). The person who handed over the money is given a receipt for the cash receipt signed by the accountant (or a person authorized to do so) and the cashier.
When dispensing money, the cashier must require the presentation of a passport or other identity document of the recipient. The person receiving the money signs the cash outflow voucher indicating the amount received in words. Money is issued only to the person indicated in the order, or by a duly executed power of attorney.
Immediately after receiving or issuing money, the cash order is signed by the cashier, and the documents attached to it are canceled with the stamp "Paid" or "Received" with the date indicated. Then each incoming or outgoing cash document must be reflected in the "Cash Book".
Procedure for keeping a cash book
Each company maintains only one "Cash Book", which must be laced, numbered and sealed. The number of sheets in it is certified by the signatures of the head and chief accountant of the federal district.
Each leaf " Cash book"consists of two equal parts: one of them (with horizontal rulers) is filled in by the cashier as the first copy, the second (without horizontal rulers) is filled in as the second copy from the front and back sides through carbon paper with ink or a ballpoint pen.
The first and second copies of the sheets are numbered with the same numbers. The second copies of the sheets must be tear-off, they serve as a cashier's report and are not torn off until the end of the day. Records of cash transactions begin on the front side of the non-detachable part of the sheet after the line "Balance at the beginning of the day".
Previously, the sheet is bent along the cutting line, placing a carbon copy. At the end of the working day, the cashier calculates the results of operations for the day, displays the balance at the beginning next dayusing the product balance formula:
Ok \u003d He + P - R, where
- Ok - balance at the end of the day;
- He is the remainder at the beginning of the day;
- P - arrival;
- Р - consumption.
The cashier sends to the accounting department, against the accountant's receipt, the second (carbon copy) voucher sheet of the "Cash Book" with all documents attached to it, according to which money was issued or received during the day.