Responsibilities of Cashira
The main (senior) cashier before the start of the working day issues another cashier an advance required for expendable Operations Amount on personal money On receipt in the book of accounting of the money accepted and issued by the cashier. Right cashiers at the end of the working day are obliged to report before the main (senior) cashier in the received advance and in the money accepted at the receipt documents, and pass the balance of cash and cash documents on the operations made (the main) senior cashier on receipt in the book of accounting and issued cashier of money. According to the advances received for wages and payment of scholarships, the cashier is obliged to report on the period specified in payment statementFor their payout (as you remember, this is usually three days).
Before the expiration of this period, cashiers are obliged to take the remains of cash who have not issued on the payment statements daily. This money is surreated in the bags of bags, packages and other packages by the main (older) cashier on receipt, indicating the announced amount.
In accordance with the security requirements of the money, the heads of all enterprises are required to equip the cashier (isolated premises intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the office of the cash register, as well as when delivering them from the Bank's institution and the bank. In cases where the fault of enterprises managers were not created the necessary conditionsproviding security money When storing and transporting them, they carry responsibility in accordance with the legislation.
There is a special instruction in ensuring the safety of cash during their storage and transportation, which should be strictly respected in order to avoid disciplinary measures. Her main requirements:
· The cash desk must be isolated, and the doors to the cashier during the operations are locked from the inside. Access to the office facilities to persons who are not related to its work is prohibited.
· The state prescribed uniform requirements for technical strengthening and equipment alarm system of enterprises in enterprises - they must be completed (there is a document).
· Casses of enterprises can be insured in accordance with applicable law.
· All cash and securities in enterprises are stored, as a rule, in non-aggravated metal cabinets, and in some cases - in the combined and conventional metal cabinets, which, at the end of the cashier, are closed with a key and seal a quassiberian seal. The keys from metal cabinets and prints are stored at the cashiers, which are forbidden to leave them in the trended places, transfer to unauthorized persons or to produce unaccounted duplicates.
· Accurate duplicates of keys in packages sealed by cashiers, boxes, etc. are stored at enterprise managers. At least once a quarter, they are checked by the commission appointed by the head of the enterprise, the results are fixed in the act.
· If the key loss is detected, the company's head reports an incident to the internal affairs bodies and takes measures to immediately replace the metal cabinet lock. Shcherbakova, V. I. Accounting theory. [Text]: Tutorial / V. I. Shcherbakov. - M.: Forum, 2010.
Storage at cash in cash and other values \u200b\u200bthat do not belong this enterprise, including personal, cashier is prohibited. Before opening the office of the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window grids and seals, make sure that the security alarm is managed.
There are also unpleasant cases. In the event of damage or removal of printing, breakdowns of door locks or lattices, the cashier must immediately report this to the head of the enterprise, which announces the incident to the internal affairs bodies and takes measures to protect the cashier before the arrival of their employees. In this case, the leader chief Accountant Or their persons replacing them, as well as the cashier of the enterprise after obtaining permission of the internal affairs bodies produce checks for cash and other values \u200b\u200bstored at the checkout. This check must be made before the start of cash transactions.
The results of the inspection make up an act in 4 copies, which is signed by all those involved in the inspection by persons. The first copy of the act is transferred to the internal affairs bodies, the second - is sent to insurance company, the third will be sent to a higher organization (in case of its presence), and the fourth remains from the enterprise.
When admission to the work of the cashier after the publication of the order (decisions, decisions) on the appointment of the cashier, the head of the enterprise is obliged to familiarize him with the procedure for conducting cash transactions in Russian Federation, after which the cashier is a complete material liability agreement.
The cashier in accordance with the current legislation on the material responsibility of workers and employees is increasingly material responsibility for the safety of all values \u200b\u200badopted and for damage caused by the enterprise, both as a result of intentional actions and as a result of a careless or unfair attitude towards their duties.
The cashier is prohibited to independently handle the execution of the work entrusted to him to other persons.
In enterprises with one cashier, if necessary, its time to replace it, the execution of the obligations of the cashier is assigned to another employee on the written order of the company's head (decision, decree). This employee is a special agreement provided for by a special document. In the case of a sudden leaving the cash register (illness and other reasons), the value under his value is immediately recalculated by another cashier, which they are transmitted, in the presence of the head and chief accountant of the enterprise or in the presence of the Commission from individuals appointed by the company's head.
The results of the recalculation and transfer of values \u200b\u200bare the act for the signatures of these persons.
At enterprises with a large number of units or serviced by centralized accountants of branches, labor payment, payment of social insurance benefits, scholarships can be carried out on the written order of the company's head (decision, decree) by others, except for cashiers, the persons with whom the contract for special form and which are subject to all rights and obligations established by the "Cash Operations" procedure for cashiers.
In small enterprises that do not have in the state of the cashier, the responsibilities of the latter can be carried out by the Chief Accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of a special agreement with him.
For control, it is recommended to conduct an audit (inventory) of the cash register and conduct a permanent inspection of compliance with cash discipline. On the deadlines established by the head of the enterprise, as well as when changing the cashiers at each enterprise, a sudden audit of the cash register with full polystive recalculation of cash and checks of other values \u200b\u200bin the checkout is carried out. The balance of cash in the checkout is checked with the accounting data on the cash book.
For the production of cash inventory by order of the head of the enterprise, a special commission is appointed, consisting of enterprise employees, which is an act. When a shortage of shortcomings or excessive values \u200b\u200bat the cashier in the act, their sum and circumstances of the occurrence are indicated.
Under the conditions of automated cash booking, periodic verification of the performance of the processing software should be performed cash documents (The car is also mistaken!).
Founders of enterprises, higher organizations (in the event of their presence), as well as auditors (audit firms) in accordance with the contracts concluded in the production of documentary audits and inspections at enterprises produce an audit of the cash register and test compliance with cash discipline.
Wherein special attention It should be paid to the issue of ensuring the safety of money and values. Responsibility for compliance with the procedure for conducting cash transactions is assigned to managers of enterprises, chief accountants and cashiers. Persons guilty of repeated violation of the cash discipline are involved in accordance with the legislation of the Russian Federation until the court.
In addition to revisions, systematically check the compliance with enterprises of the procedure for conducting cash transactions and banking institutions, as banks are interested in the correctness of cash relations with the enterprise, and any violation or the embezzlement harms and the financial situation of the bank, and its reputation.
Checks for cash transactions in budget organizations Exercised by the relevant financial authorities - controllers of auditing services.
Internal affairs bodies within their competence verify the technical strength of the CASS and cash points, ensuring the conditions for the safety of money and values \u200b\u200bin enterprises.
Today, cash registers are applied even in the most atypical industries. On how to build its work with the cashier and control bodies, they told at the Tax Academy to the Commissioner of the EMR Course Center.
Read the Rules
According to all those present at the seminar, one of the main headaches of the accountant, reading over the CCP, is the undisciprining of the cashier. To be fully armed, the participants recommended to recall the model rules of operation of the CCM in the implementation of cash settlements with the population approved by the Ministry of Finance in the letter dated August 30, 1993 No. 104.
The most important points of the rules are definitely concerning CCM reports. In the morning, the employee must see if there are a lot of ribbons in the cash register, to replace the X report, which shows the revenue revenue. As it turned out, no cashiers know how to refuel the test tape. Therefore, it is necessary to teach your employees to this. Control tape is primary document and should be stored for five years. At the request of the tax in the journal of the cashier-operating officer, all reports z are reflected, they make an entry inside the car. The Z report is prohibited uncontrollably to shoot during the day.
For the chief accountant, it is important to constantly monitor the visits of the Center Master maintenance. After he examined the car, it is advisable to refresh the report of X. The lack of taxes at the checkout on the cassette. Therefore, for the execution of the rules you need to clearly follow.
How to behave when checking
If the organization came to the organization, you should know that the inspectors are obliged to submit to you an order. It should be indicated period, names of verifying and subject to verification. Before writing to the threshold of the uninvited guests, you need to check all the data - even errors in writing the address in the act may allow you to avoid checking.
Planned audits inspectors are carried out more than two years in the presence of a manager. In addition, if there are no comments to the organization, then the inspector has no reason to return to the company with an unscheduled test. It is designed to control whether violations found during planned events were eliminated.
True, unscheduled checks can be carried out on complaints received by the Department of Consumer Market and Services. In this case, the inspectors should show a telephone line or a letter based on which they make their visit. A checking cashier is obliged to provide any information and make any actions that will require the tax authorities: to remove the cashier, merchant revenue, see the magazine of the cashier-operator.
The cashier's signature must certainly stand on the results of the inspection. If an employee does not agree with something, he has the right to celebrate this in the document. There you must necessarily indicate that at the time of the inspection there was no administration of the company.
What is better - surplus or shortage?
On this question, the participants responded with a chorus: "Nonchal!" After all, it can happen and inexperienced cashier. In any case, a contract with it is concluded on material responsibility and the employee will have to be returned.
But the discovery of excessive will allow the inspector to make an opinion about the enterprise or cashier's opinion as a unclean on hand. Excessions are considered from any amount up to kopecks. Accordingly, no extra, including personal money at the box office should not be. Otherwise, the company faces a fine. It is calculated as a three-time size from the amount not credited. For example, if 25 thousand rubles in the checkout, and on the report seven thousand, then the amount of penalties will be: (25,000 rubles. - - 7000 rubles.) X 3 \u003d 54 000 rub.
Let the fines pay the cashier
If your cashier makes the same mistakes all the time and you are tired of making him comments, make an employee read the rules of work and operation of the CCM and subscribe to them. And it is better not to regret money and send an inexperienced employee to training courses, where he will be given a "crust." Many firms come in this way since the arbitration practice has shown that a fine can be recovered from the organization, but from the cashier. In the resolution of the Federal Arbitration Court of the Volga District of April 22, 2003 No. 12-128 / 03-C43, it was said that all the conditions were created for the proper maintenance of cash settlements with the population using strict reporting forms, the corresponding forms had a cashier who had their own I did not use, although he was familiar with the rules of trade and their official duties.
Instead of 30 thousand rubles, a fine imposed on the company for the non-visation of the CCT and the forms of strict reporting, the arbitrators were prescribed to finfing the cashier. Such a penalty is usually limited to the amount of 1500-2000 rubles.
Plastic features
The cash register is used not only in cash calculations, but also when calculating using payment cards. To enter credit cards for customers, you need to enter into a service agreement with the bank. Bank employees must train cashiers and issue the rules by which they will work with cards. Very often, bank employees neglect their responsibilities, and the cashier has to learn from colleagues. As one of the participants of the seminar admitted is a restaurant accountant, in their organization a large frame frame. In this case, when issuing a contract, it is necessary to insist on constant training of personnel.
A passport can be one of the stumbling blocks between the cashier and the buyer. The cashier may require a document from the client only in exceptional cases, and each consumer knows it. However, this does not mean that it is impossible to check the conscientiousness of the buyer, because each map should be a personal signature of its owner. Therefore, the cashier can verify the signature on the map with a slip signature. This rule can also raise a habit at the cashier carefully to sign the buyer. After all, if the client forgot to sign in slip, then the service was actually paid for the cashier. This, by the way, did not know the accountants present.
Only cash check It is a primary document, and if it is not no, the buyer cannot confirm its costs before tax and reimburse VAT. For this reason, many organizations as a result of the failure of the CCT and the transition to cashless payments lose individual counterparties. But in the application of the cashier, as the seminar showed, there is nothing terrible, if you correctly establish the work of the cashier.
Thank you for your help in preparing the material. Tax Academy - Authorized MNS Training Center.
Cash trap
In the market of CCT manufacturers recently apt scandal - on sale appeared under the guise of used absolutely new cars. These CCMs are not equipped with ECLZ and are equipped with documents, according to which they were allegedly released until 2005. Accountants who bought such ticket provisions threw money to the wind and are now forced to acquire KKM again. With the question of how to recognize such a cashier, we appealed to the Russian Association of Maintenance Centers of the CCM.
So, the cash desk, not equipped with ECLZ and the documents supplied, according to which it was released until 2005, should contain the following visually recognizable markers:
- The hologram of the state registry should be dated no later than 2004.
- The production date of the CCM, indicated on the sticker (nameplate) of the "factory number of the CCM" and in the form, should be no later than 2004.
- From the primary fiscalization of the KKM must pass no more than seven years.
- In the name of the cash register of the CCM (on the sticker and in the form), there should be a letter "F".
The cash desk must be previously fiscalized - this means that the device is connected to the fiscal memory and the box is seated. When buying it is necessary to check the date of its primary fiscalization. This can be done via a print of a fiscal report or in the mark in the form. Although the practice shows, these signs can elementary to fake both manufacturers and maintenance centers of the KKM.
The only one hundred percent way to check the cash register is to see this in the CMM form tax Inspectionwhich conducted a primary fiscalization of the box office and contact the inspectors for confirming information.
Currently, fiscalization of KKM with irrelevant normative depreciation tax authorities It is made in accordance with the emptine letter of June 8, 2006 No. 03-01-15 / 4-124. Accountants should carefully examine him.
How to make a exchange?
1 option . Senior Cashier gives a receipt every day: "The senior cashier of Petrova issued a cashier Ivanova 500 rubles. on exchange. " This is fixed in the form No. KO-5 "The book of accounting for accepted and issued by cashier of money."
Option 2 . For a year, an order is published on issuing a cashier of a certain amount to exchange. This is done if the CASSA organizations are in different places. For example, if the accountant works in stores.
Ekaterina Vlasova
Cash operations can conduct assigned cashiers, senior cashiers (with several cashiers) or the head of the organization itself.
If the organization hire a cashier to work, after the publication of the appropriate order (solutions, other administrative document) This employee needs to be familiar with its official rights and responsibilities, i.e. He must sign the job description, which is developed and approved in accordance with the norms of the qualifying reference book of managers, specialists and other employees. After that, with a cashier or cash register, an agreement should be concluded on full material responsibility, i.e. signed. This means that the amount of shortage accumulates from a materially responsible person in full.
Mandatory is the observance of the norm Labor Code RF: A contract for full individual material liability lies in writing with employees not under the age of 18. At the same time, employees must occupy posts or perform work in which money and material values. Thus, an agreement on full individual material responsibility cannot be concluded, for example, with a security guard.
The contract is drawn up in two copies: one is transmitted to the cashier, the second - to the accounting department (or to the personnel department). The contract shall apply to the entire working time of the cashier with the values \u200b\u200bof the organization entrusted to it. After the expiration of the contract, it should be stored in the archive for 5 years.
The cashier is supplied with seal (stamp) containing details confirming the conduct of the cash transaction, as well as sample signatures of persons authorized to sign cash documents. In the case of cash operations, the head of the signatures of those authorized to sign cash documents are not issued.
Based on the official instructions and a contract for complete individual material liability, the cashier is obliged to perform labor functions:
- receive cash in a bank and take cash in a bank or collector;
- not to issue cash from the cashier in the absence of relevant documents from the recipient or upon presentation of documents, incorrectly decorated or overdue;
- report to the direct supervisor about all identified shortcomings within its competence;
- carry out operations on receiving, issuing and storing funds and monetary documents;
- news cash Book and the magazine of accounting issued money distributors to pay salaries and other payments;
- to control the timeliness of passage of paid statements to the payments to employees and verify the correctness of their design;
- Compile a cashier report daily.
Cashier is responsible for:
- non-fulfillment of their functional duties;
- unreliability information on the status of work;
- non-fulfillment of orders, orders and instructions of the head of the organization;
- defeat measures to curb the revealed storage of funds and monetary documents (safety regulations, fire and other rules that have a threat);
- non-compliance with labor discipline;
- Loss, damage, shortage of funds and monetary documents in accordance with the contract of complete liability contract.
The procedure for conducting cash inventory at the checkout and in bank accounts is established Methodical instructions on property inventory and financial obligations, approved by the Order of the Ministry of Finance of Russia dated 13.06.95 No. 49, in addition, is additionally regulated by the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors Central Bank Of the Russian Federation of September 22, 1993, No. 40 and reported by the letter of Russia from 04.10.93 No. 18.
Terms and procedures for the inventory of the cash and cash stored on the settlement and other accounts in banks are established by the head of the Organization and are assigned to the accounting policy order.
Material responsibility for the safety of all funds and documents available at the organization's office is a cashier.
Recall that the leaders of enterprises when admission to work and appointment for posts related to the conduct of cash transactions, maintenance of security and fire alarms, protection and transportation of funds, or the periodic attracting persons to the above works are recommended to contact the internal affairs bodies and medical institutions For information about these faces, bearing in mind that the maintenance of cash transactions, the maintenance of security and fire alarm systems, the protection and transportation of funds is not allowed:
- previously attracted to criminal liability for intentional crimes, the conviction that were not repaid or not removed in the prescribed manner;
- suffering from chronic mental illness;
- systematically violating public order;
- Abused spirits or drugs without drugs without appointing a doctor.
The cashier should be concluded a full material liability agreement. The cash desk must be equipped with the necessary funds to ensure the safety of funds (technical strengthening and security and fire alarms), where duplicate keys from safes are stored. Keys should be stored in sealing packages from the head of the organization.
Inventory of cash cash is carried out on the basis of the order (orders) of the head of the Organization by the Commission as part of the representative of the administration, the chief accountant, the cashier (as a materially responsible person).
Also as part of an inventory commission may be representatives of the service internal audit and independent audit organizations.
If there is no at least one member of the Commission during the inventory, it can be considered invalid.
The results of the inspections and the correctness of the inventory are drawn up and registered in the accounting book control checks The correctness of the inventory.
When carrying out the cash inventory, the main documents that need to be checked are: cash book, cashier reports, profitable cash orders, expendable cash orders, magazine (book) registration of receipt cash orders, magazine (book) registration of consumables, magazine (book) registration power of attorney, magazine (book) of registration of deposited amounts, magazine (book) of registration of payment statements, justification documents for cash registers.
Before the inventory, the availability of cash and other values \u200b\u200bat the cashier's cashier is the last cash report.
The cashier should give a receipt that before checking all the receipt and expendable documentsconfirming the cash flow and documents, commissioned or transferred to the Commission, and all cash cashI received at the box office, recruited, and the dropped spent on the expense. The cashier's report is verified in compliance with the correctness of determining the cash balance at the box office at the time of inventory. The residue is checked with records in the cash book and in the Ordere magazine.
When checking the cash book, it is necessary to check the following compliance with the following requirements:
- the correctness of counting the results of the pages of the book and transfer the amounts of cash balances from one page to another;
- The cash book must be laid, numbered and sealed with a wax or mastic print.
Checking the completeness and timeliness of the receipt of funds received from the settlement accounts in banks, it is necessary to compare the amounts reflected in the debate on the debit of the account 50 "Cassa", with the data of the account-war-loan log on the account 51, "current account". These amounts must coincide. It is also necessary to compare compliance with records in the main book on account 50 "Cashier" and in reverse Vedomosti (Journal Order No. 1). In cases of discresence of discrepancies, they are compared at profitable cash orders, bank extracts, cashier reports, checks of checks, and, if necessary, be checked directly in the bank.
Cash expenditure from the cashier checks on documents attached to cash reports. At the same time, attention should be paid to a clear design of documents: there are receipts of recipients, there are no concerns and corrections on them.
When inventory inventory, you must also check:
- is the limit of cash balance in the cashier;
- there are the facts of the discrepancy between the date in the expenditure cash orders and the dates of the actual issuance of funds;
- the correctness of the correspondence of accounts for cash documents;
- timeliness of depositing of unpaid amounts wages.
Counting the actual availability of monetary signs and other valuables at the box office is made on cash, securities and monetary documents.
Cash and other values \u200b\u200bof the cashier recalculates in the presence of members of the Inventory Commission.
Money is recalculated for each bill separately. In the presence of a significant amount of funds, it is necessary to make an inventory, which indicates the dignity of bills, their number and amount. Inventory is signed by all members of the Inventory Commission.
By comparing the actual and accounting residues, the inventory result is detected: surplus or shortage.
The results of inventory of cash and documents at the checkout are drawn up with an act of cash inventory in accordance with the form No. Inv-15, approved by the Resolution of the Russian State Statistics Committee of Russia from 18.08.98. No. 88, it provides explanations of the cashier about the violations identified and the leader's resolution on the further decision on the results of the inventory. The cash inventory certificate is drawn up in two copies (when changing the cashier - in three copies), signed by the inventory commission and a material-responsible person and communicates to the head of the organization. One copy of the act is transferred to the accounting department of the organization, and the second remains at the material and responsible person.
To reflect the results of the inventory of the actual availability valuable papers and the blanks of documents of strict reporting and identifying their quantitative discrepancies with the credentials is drawn up inventory inventory securities and blanks of strict reporting documents in the form No. Inv-16.
The excessive cash flows are identified during the inventory to be gaining and are taken to account in the composition of non-revenue income. In accounting, surplus cash and documents arrive with the following wiring:
Debit 50 "Cashier" subaccount "Cassa organization" or "Monetary documents"
Credit 91 "Other income and expenses" subaccount "Other revenues".
When identifying excessive blanks of strict reporting documents, they are reflected in the debit of account 006 "Strict Reporting Blanks" in a nominal assessment.
The amount of funds revealed during inventory and records are recorded:
Debit 94 "shortages and loss from damage to values"
Credit 50 "Cashier Organization" or "Monetary Documents".
If you identify shortcoming forms of strict reporting documents, they are reflected on the loan of account 006 "Strict Reporting Blanks" in the nominal assessment.
If the shortage of funds and documents is allowed by the fault of a materially responsible person, then its amount is detected by the following wiring:
Debit 73 "Calculations with staff for other operations" subaccount "Calculations for compensation for material damage"
Credit 94 "shortage and loss from damage to values."
Reimbursement of the shortage of the shortage is possible from the wage of a financially responsible person, which is reflected by the following wiring:
Debit 70 "Calculations with staff on wage"
Credit account 73 subaccount "Calculations for compensation for material damage".
If the shortage is reimbursed at the office of the organization, then the wiring is reflected in accounting:
Debit 50 "Cassa organization"
Credit 73 subaccount "Calculations for compensation for material damage".
In the absence of a guilty person, the amount of money shortages is written off by correspondence of accounts:
Debet91 "Other expenses"
Credit account 94.
When calculating the population of the organization use cash registers installed in operating cash desks. In this case, a special order of inventory has been established.
The Inventory Commission in the presence of a cashier - the operator removes the testimony of counters cash registers At the time of verification. These readings reflecting the amount of revenue are compared with the cash tape data. Comparing the testimony of counters at the beginning of the day and at the time of the inspection determine the day revenue from the sale corresponding to the amount of funds to be in operating station Organizations. At the time of inventory, the cashier operating system is the last report in which the meter readings indicates cash Machine At the beginning and end of the working day, as well as the amount of revenue received for the day. The amounts reflected in the Cashier-Operator's book, at the cash register and on the meters of cash registers, must be identical and characterize the accounting balances in the organization's operating cash desk.
Inventory of funds on settlement accounts in banks is carried out in obligatory When compiling annual reporting. The organization may have one or more settlement accounts in different credit institutions. Foreign currencies are stored in foreign currency. The organization has the right to have currency accounts within the country and abroad.
Before the start of the inventory, it is established: what accounts and in which credit institutions has an organization. All available agreements are checked. banking service. To account for information on the availability and cash flow, the account is intended for 51 "Settlement accounts". On this account, funds are evaluated only in the currency of the Russian Federation (in rubles). Accounting Money cash flow in foreign currency Exercised on account 52 "Currency Accounts". When checking funds in the currency account, the correctness of the balance of the balance is established in the currency in rubles on the basis of the official ruble rate, installed by the Bank Russia. The procedure for recalculating currency values \u200b\u200bin rubles is defined by the Regulations on accounting "Accounting for assets and liabilities, the cost of which is expressed in foreign currency" (PBU 3/2000) approved by the Order of the Ministry of Finance of Russia from 10.01.2000 No. 2N.
Inventory of cash storage in banks is carried out by reconciling residual amounts according to the organization's accounting data with the bank statements.
Accounting for money on the path is carried out on account 57 "Translations on the way". Checking funds on this account is carried out in establishing a documentary justification of the amounts reflected on it. For each document, the timeliness of transferring transfer to the bank is checked. If necessary, written requests can be made to the bank, the post office about the reason for the delay of enrollment or translation.
The procedure for registration and transmission of cash collectors is established by the Regulations on the procedure for maintaining cash transactions and the rules for the storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions in the Russian Federation (approved. Central Bank of the Russian Federation 24.04.2008 N 318-P).
First, in the division of the bank collection, we present samples of seals with seals that will be seized by collector bags.
Samples are assigned by the head of the credit institution or his deputy. The first instance of a certified sample is transmitted to the trade organization for presentation of collector employees when they receive cash bags with cash, the second is issued to employees of a credit institution that takes the reception of cash bags from collectors.
Each bag is affixed by the sequence number. The Bank leads in an arbitrary form a list of organizations renting bags with cash, indicating the names of organizations, quantities and numbers assigned to each organization of bags.
In addition to the preparation of fillings and bags, every month for each organization for collection of cash is discharged by an urgent card with the number specified in the list.
The organization's cashier should have a cash bag with cash payments to write a statement, invoice and receipt, having the same code of the form of the document on OKD 0402300.
The collector places a cashier document certifying the personality, a power of attorney for obtaining values, a turn card and empty bag.
The Cashier of the Organization, in turn, makes a sample of seals, a bag with values \u200b\u200band a decorated transmitted statement (Appendix 8 to the above position).
The collector in the presence of a cashier of the organization checks the purpose of the bag, the presence of entire and clear prints of the seal, matching their existing sample, correctly filling out documents and transmits the cashier of the organization will generate a bag and a filling card for filling.
The collector then checks the compliance of the amounts of cash made in the fan card, overhead and receipt to the bag (Appendix 9 to the position), the number of the bag indicated in the fan card, invoice and receipt to the bag, the number of the received cash bag, after which signs the receipt To the bag, stamp improvisy, the date of reception of the bag with cash money and returns the receipt to the Bag Cassira organization.
A brought by the collector empty bag remains in the organization.
It will be used to prepare cash to surrender the next day, and the money bag is closed by the collector.
In case of detection of a breakdown of the bag or wrong decoration Accompanying documents Taking values \u200b\u200bstopped.
Corrections when filling the valuable card are not allowed. Incorrectly recorded record is crossed out, a new record is made on a free field, certified by the signature of the Cashier organization. The collector is not allowed to make recordings in the fan card.
In case of refusal to put cash cash, the organization's cashier makes entry in the refusal Card "and assures it with his signature.
If the organization independently takes money to the bank, the statement is invested in cash bag, and the overlap to the bag and the receipt to the bag are submitted to the bank along with the bag.
The cashier must sow the bag so that its autopsy is impossible without visible traces of the interference of the bag and seals.
Delivered B. credit Organization during operating day Cash and other values \u200b\u200bare surrendered by an authorized employee of the Bank, which carries out their acceptance and design.
The bank employee checks the compliance of records in the invoice to the bag and receipt to the bag, if the bag with cash is accepted from the organization, and is a log (code for OKD 0402301).
When identifying inconsistencies in the invoice and receipt to the bag, a bag with cash, and the documents for it (invoice and receipt) are returned by the Organization.
The introduction of corrections to the transmitted statement to the bag is not allowed.
Thus, at the end of the work shift cashier-operating system
- removes the Z-report of the CCT in the presence of a senior cashier
- enters data on revenue to the Magazine Cashier Operator (form N km-4)
- makes a certificate of cashier-operating officer (form N km-6)
- gives money to the senior cashier (supervisor) together with the certificate report
Senior cashier
- takes money at the receipt cash order, signed in accounting and registered in the registration journal receipt and expenditure cash documents
- introduces a receipt to the cash book (form N Ko-4);
- upon arrival of the collector transmits it with a bag with cash, overlap to the bag and the transmitted statement, fills the express card of the collector;
- gets from the collector signed a transmitted statement
- signs a consumable cash order in the accounting order to the shipped revenue and contributes to the cash book (N KO-4 form)
- at the end of the day, the report of the cashier with cash orders and documents attached to them in the accounting department.
As for the material responsibility of cash registers, a labor contract must be concluded with the cashier and the Treaty of Material Responsibility.
Article 244 of the Labor Code of the Russian Federation determines that written agreements on full responsibility, i.e. about compensation for the employer of the damage caused in full size for the lack of entrusted to employees of property, they can be employees who have reached the age of eighteen years and directly serving or using cash, commodity values or other property.
In the list of posts and works, replaced by or implemented by employees, with whom the employer may enter into written agreements on full individual material liability (approved. Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85), they mentioned cashiers, controllers, cashiers controllers (including senior ), as well as other employees who perform the obligations of cashiers (controllers).
So, a cashier should be concluded on full material responsibility.
If the contract for full material liability for some reason was not concluded, the employee is responsible only in the amount average monthly earnings (Art. 241 of the Labor Code of the Russian Federation).
Article 247 of the Labor Code of the Russian Federation defines that before deciding on damages to specific employees, the employer is obliged to conduct an inspection to establish the amount of damage caused and the causes of its occurrence.
For such an inspection, the employer has the right to create a commission with the participation of relevant specialists. Calculation from a written explanation to establish the cause of damage is mandatory.
The material submitted in this article is provided solely for information purposes and may not be applicable in a specific situation, and should not be written as a guarantee of future results. For solving specific questions, we recommend contacting the specialists of our company.
We draw attention to the need to take into account changes in the legislation that occurred after the date of preparation of the material.
