At enterprises conducting trading activities and providing services with the use of cash registers, certificates are drawn up by the cashier-operator in the form of km-6, which indicate the readings of the counters of cash registers and the proceeds for a working day or reporting shift.
Instructions
Step 1
Assign a cashier-operator responsible for keeping the journal. He is appointed by order of the head of the enterprise, usually it is the chief accountant, senior (chief) cashier or the head of the organization. Enter all data in it in strict accordance with the taken Z-reports. The order of entries is chronological. Where the journal provides for the presence of signatures in the columns, do not forget to affix them. The persons responsible for this are also indicated in the order of the head.
Step 2
If several cashiers work at the checkout during the day, and each one works in the program under its own password, determine the order of change from cashier to cashier. For the possibility of control, it is better if each shift will be closed separately. In this case, remove the Z-report and the administrator or cashier working in the last shift.
Step 3
Help-report is drawn up in one copy by the cashier-operator. He must sign it, draw up a receipt and, together with the proceeds, hand it over to the one who is determined by the order to be responsible for keeping the journal.
Step 4
Determine the daily or shift earnings by the readings of the summing cash counters at the beginning and end of the working day or shift. In column 7 of the km-6 form, indicate the amount of daily revenue minus the amount that was returned to the customers. In column 8, indicate the amount of refunds made during the current shift. If you keep records of shift revenue by department, then fill in the "Total" line. In the amount of proceeds, both cash payments and payments by cards should be taken into account.
Step 5
Signatures confirming the receipt and posting of money in the report are affixed by persons appointed by order (senior cashier or head of the organization). If the cashier hands over the daily proceeds directly to the bank's collectors, as is the case in small organizations working for one or two cash desks, then the transfer of money should also be reflected in the certificate-report and certified by signatures.
