Often the accountant of a trade organization doubts how to correctly issue a refund if the received advance exceeds the price of goods or services. In addition, the question arises whether it is necessary in such a situation to punch a cashier's check if the advance comes in cash. Indeed, according to the legislation, a cashier's check should be punch through only when selling goods, performing work, or providing services. The position is the same for all state bodies: when receiving an advance payment, use the CCP.
Instructions
Step 1
If you issue a refund of the advance payment immediately on the day it was received and at the same change of the cashier, then the money can be issued from those that are in the cash drawer of the cash register, on which the customer was issued a check.
Step 2
Retrieve the prepayment receipt from the customer. Let the manager or manager of the store put their signature on this check.
Step 3
Return the excess amount of the advance to the buyer and issue a new receipt for the corresponding value of the goods or services.
This way, your customer will be happy, and you will be left with the original original receipt, which you need to comply with the return policy.
Step 4
Make sure that the cashier, the senior cashier or the head of the section draws up an act on the return of money in accordance with Form N KM-3. Let them indicate in the act the number of the check on which the money was returned to the client, indicate the entire amount of the advance. At the end of the working day, a check for an advance, stick it on a sheet of paper and give it to the accounting department along with the act.
Step 5
If you have to process the return of an extra advance not on the day of receipt, if the change of the cashier who issued the check has already changed, then take the money not in the cash drawer of the cash register, but at the cash desk of the organization. Execute their issuance on a cash outflow order in accordance with Form N KO-2. When performing an operation in a cash settlement service, in the "Basis" line, indicate that you are returning a part of the unused advance.
Step 6
Remember, if, when receiving an advance in cash, you forget to punch a check, then you may be held administratively liable with the wording "for not using the CCP." For committing such a violation in the Code of Administrative Offenses, a warning is provided as a punishment, as an alternative to a fine. But do not count on such an outcome, because the tax authorities will still issue a fine. If you are an individual entrepreneur or the head of an organization, then you risk paying from 3000 to 4000 rubles.
