The book (magazine) of the cashier-operator is a mandatory attribute of the cash records of companies that have a cash register. This document, along with RKO and PKO, refers to strict reporting forms.
1. Date (shift)
The date is taken from the Z-report taken at the end of the day. If several Z-reports were taken on the same cash register during the day, they should be entered in separate lines, but the date should be the same. The word "shift" in this column means that two different cashiers worked at the same cash register. For example: 2014-01-08 (1) and 2014-01-08 (2).
This designation can be used in the organization at will.
2. Department (section) number
If the Z-report provides for the punching of goods / services by department, then this column should be filled in according to the Z-report. If the organization hits all sales on the same department, for example, department 1, then it is not necessary to fill in the column.
3. Full name of the cashier
The name of the cashier-operator who works on the shift is entered in the column.
4. Sequential number of the control counter (fiscal memory report) at the end of the working day (shift)
The column is designed to enter the serial number of the Z-report, which is usually printed at the top of the captured Z-report. The numbers should go in chronological order, if some number is missing, it means that the Z-report was removed, but for some reason it was not included in the journal of the cashier-operator.
5. Sequential number of the control counter (fiscal memory report), registering the number of transfers of readings of the summing money counter
This column is usually not filled in, or it is filled with indicators "0", since the journal firm assumes that the counter of Z-reports should be reset to zero. This feature has been removed in modern cash registers.
6. Readings of the summing cash counters at the beginning of the working day (shift)
This column is required. It contains the cumulative total at the beginning of the day, the figure of which is taken from the Z-report. This is the sum of all the money punched on the cash register for the entire period of its existence. With each Z-report removed, this amount increases. If there were no failures, then it should be equal to the cumulative total for the evening of the previous day (column 9).
When buying a new device, the first accumulation will be equal to 1 ruble. 11 kopecks (the requirement of tax inspectorates is observed) tax inspector when registering a cash register.
7 and 8. Signature of the cashier and administrator
These columns are signed by the cashier-operator and the administrator. In some organizations, this position is held by the same person, in which case the signatures will coincide.
9. Readings of the summing cash counters at the end of the working day (shift)
Accumulations (non-nullifying total) at the end of the work shift are entered into the column. Logically, these are the amounts from column 6, to which the revenue for the previous day was added. The readings are taken from the Z-report taken at the end of the working day (shift).
10. The amount of revenue per working day (shift)
The column contains the amount of earnings per working day (shift), which is taken from the Z-report. It includes both cash breakdowns and non-cash sales, as well as refunds during the day.
11. Donated in cash
The column contains the amount of proceeds from the Z-report minus non-cash sales. As a rule, the data in this column is equal to the data in the previous one.
12 and 13. Paid according to documents, quantity, amount
If the Z-report provides for the division of proceeds into cash and non-cash money, then in column 12 the figure corresponding to the number of purchases by bank transfer per day is put, and in column 13 - the sum total of such purchases. If there is no division in the Z-report, then the column is not filled.
14. Rented in total
The column summarizes cash and non-cash amounts (columns 12 and 13), from which the amount of refunds (if any) is deducted.
15. The amount of refunds
If refunds were made according to the Z-report during the day, then their amount is indicated in this column. If there were no refunds, the line is not filled, or "0" is put.
16. Signature of the cashier
The cashier-operator puts his signature in this column and, before handing over the cash to the administrator, fills in the certificate-report of the cashier-operator in the form KM-6, in which the data from the Z-report are entered.
17. Administrator's signature
The administrator accepts cash from the cashier, checks the correctness of the calculations and signs in this column.
18. Signature of the head
The column is intended for the signature of the manager, who puts it after the end of the shift and the delivery of cash to the administrator.
