The cashier is responsible for the correctness of the documents that are at the point of sale. When checking the cashier, the tax inspector immediately makes sure that the necessary documentation is available.
Instructions
Step 1
Go to the tested outlet and, as a regular buyer, purchase something inexpensive. If you are not given a check, start checking - one violation has already been found.
Step 2
Pay attention immediately if the cash register is registered. The store must keep the KKM registration card, which is sealed in the tax office. Also, the journal of the cashier-operator must be located here. Look also at the log of the call of technical specialists, copies of the certificate for the training of the cashier. Even the cheapest purchase must go through the cash register.
Step 3
After that, study the contract between the entrepreneur and the cashier. Also ask for the seller's personal documents: a passport and a health book. Pay attention to the presence of a copy of the certificate of registration of the entrepreneur and permission to trade. Also ask for a copy of the employment contract, cash reports, and an agreement on the full liability of the cashier.
Step 4
During the initial revision, the object to be checked is often selected locally. Take a close look at the price tags in several tents. If they are executed with violations, you can safely start checking. This is probably not the only mistake.
Step 5
Pay attention to the cashier's check algorithm. If the check is issued separately from the change, here's another violation for you. If you were not given part of the change, this is already a more serious mistake.
Step 6
Before taking readings from the cash register, be sure to ask if there are any unpaid funds in the cash register. If, according to the results of the reconciliation, the amount broken through during the day converges with the cash at the cash desk, then there are no violations. If the amount is less, work without cash register is detected. With a larger amount, the proceeds are not received. In these cases, a fine is imposed on the cashier.
Step 7
Before withdrawing the cash register, check whether the data for the end of the previous day and the beginning of the current day is filled in the cashier-operator's journal.
Step 8
Remember, if you draw up a protocol, then you have the right to inspect the premises.
