A return receipt is broken through in the event of an error made by the cashier when completing a cash transaction, or when the buyer returns the goods. When drawing up a return check, it is required to comply with the rules and regulations established by law, and draw up certain documents.
Necessary
- - act according to the form No. KM-3;
- - main check;
- - buyer's statement or cashier's explanatory statement.
Instructions
Step 1
There are several cases in which a return check is issued. The cashier has the right to issue money on a returnable check, only on the day the main check is issued. Those. if the cashier's mistake is noticed only the next day after it was made or the buyer returns the goods not on the day of purchase, then a return check is not issued, money is not issued from the store's cash desk.
Step 2
If the buyer returns the goods on the day of purchase or the error is noticed by the cashier on the day it was made, in this case, draw up a check for the refund of the amount, an act in the form No. KM-3, approved by the State Statistics Committee of Russia on 25.12.1998 No. 132. Glue the main check and the return check on the act, the documents are submitted to the accounting department of the organization. The revenue at the cash desk will be reduced by the amount returned, make an appropriate entry in the journal of the cashier - teller. If the reason for issuing a check for a refund is a cashier's mistake when working with a cash register, take an explanatory note from him.
Step 3
If the cashier's error is discovered the next day or after the fiscal report is removed, the buyer returns the goods not on the day of purchase - data on the refund of the amount are not entered in the cashier-operator's journal. Cancellation of an erroneous cash register check is carried out by issuing a cash settlement service for the amount of the check. Funds are issued from the main cash desk of the organization. To do this, the buyer must write an application for a return; passport data are indicated in the RCO. This procedure is approved by the letter of the Central Bank of the Russian Federation dated 04.10.1993 No. 18.
