The journal of the cashier-operator is a document that must be filled in daily when the shift is transferred or after the cash register is closed. Strict accounting of receipts, expenditures, readings of cash counters allow during a tax audit to control the financial activities of the enterprise.
It is necessary
- - Journal;
- - pen.
Instructions
Step 1
The journal of the cashier-operator must be laced, numbered, signed and stamped in the territorial tax office, the official seal of your organization, the signature of the chief accountant, senior cashier and the head of the company. For each cash register, fill out a separate journal without corrections, blots, blue or black ink. It is permissible to write with a ballpoint pen.
Step 2
The cashier-operator is obliged to fill out all 18 columns that are in the journal every day. In column # 1, indicate the day, month and year. Column # 2 - section number. If the outlet is not divided into sections, put a dash in the indicated column.
Step 3
In column No. 3, indicate the full name of the cashier whose change is being transferred. Column No. 4 is intended to record readings at the time of cash register closing, or No. Z-report. In column No. 5, enter the readings of the control meter. When checking, the tax office does not require the mandatory filling of this column, so you have the right to put a dash in it.
Step 4
Column number 6 is intended for entering the readings of the totalizing counter, write in it the numbers that the cash register shows at the beginning of the cashier's shift. In column No. 7, put the signature of the cashier-operator, in column No. 8 - the senior cashier.
Step 5
Enter the cash counter readings at the end of the shift in column No. 9. In column number 10, enter the amount of revenue for the work shift. This is, in fact, the difference between columns 6 and 9. To make the calculation, subtract from the counter readings at the end of the shift, the readings at the beginning of the shift.
Step 6
In column 11, write down the amount of cash proceeds. Column 12 - the number of checks or other documents accepted as non-cash payments. Column No. 13 is intended to indicate the amount of total revenue per shift by bank transfer. Column 14 is the total amount of revenue calculated by adding the entries in columns 11 and 13.
Step 7
Column 15 is a record of the amount that you returned to customers for punched checks. The amount of columns No. 14 and No. 15 must completely coincide with the amount indicated in column No. 10. Make a refund according to the KM-3 act, according to the punched check, which you must cancel. In column No. 16, put the signature of the cashier, in No. 17 - the senior cashier, No. 18 - the chief accountant.
