"The technical school of economics and entrepreneurship"

Practical work

according to PM 03. Performance by the profession of cashier

for students of 3 courses

specialties 38.02.07 Banking.

Compiled teacher:

Udalova Tatyana Viktorovna

Tambov 2016.

PRACTICAL WORK

General issues Cash registering in credit organizations.

Purpose:

formation of practical skills and skills;

develop the mental activity of students in the lesson by performing test tasks;

contribute to the formation of self-work skills;

develop interest in the subject;

FULL NAME

Cash operations - this is

List the functional responsibilities of the cashier:

Cashier-operating system - this is the face of the bank. This is a front office officer who directly communicates with customers, sells bank products, solves customer problems. The operating room is a place in a bank, where through communication with operating workers, the basis of the long-term and fruitful cooperation of the client and the Bank is laid. For the client, the first acquaintance with the bank begins with the operating room, but for the bank employee it is this position often becomes a starting platform in a bank career.

In addition, the cashier operator as an employee of the Bank carries out the transfer or issuance of funds from the current account, analyzes the monetary documents from the point of view of the legality of the operations performed, checks the authenticity of the signatures upon receipt of funds and values, is responsible for the correctness of checks, payment orders, ads and other documents.

To any cashier-operationalist is required to know banking products, to own software, know the documents of the regulator (Bank of Russia) and internal instructions, be able to quickly adapt to changing requirements, to be stress-resistant and independent. Regardless of the situation (influxing customers, the end of the working day or the collapse of the market), the cashier operator must maintain an excerpt, calm and concentration. Statistics shows that 80 - 90% of cashier-fulfillment of additional offices make up women. According to experts, they faster find a common language with customers, have non-real patience and special flexibility in conversation, which is very important.

Sales of cashier-operating officers in credit institutions starts from 18 thousand rubles. As a rule, the upper border of remuneration does not exceed 30 thousand rubles. The position of cashier operating officer is the first step of the bank career: after a year or two successful work, cashiers go to the increase, become sales managers, managers mortgage lending or heads of an additional office.

Typical working day of the cashier operator can be "decomposed" into several blocks:

1) Opening operating day.

2) customer service.

3) closing an operating day.

Choose the correct answer:

Cassa should be:

a) in a separate room;

b) indoors of accounting;

c) in the premises of the accounting group of accounting.

1. Money at the checkout should be issued and accepted from visitors:

a) for separate tables in the office of the cash register;

b) through a special window;

c) decompose into special subscribers.

1. The windows in the office of the cash register must be:

a) are prisoners;

b) equipped with lattices; c) purely washed.

1. Doors in the office of the cash register must be:

a) equipped with special locks;

b) double: entrance, upholstered steel steel, and metal grille; c) oak;

d) metal.

1. Money at the checkout should be kept:

a) in the closed key of the cashier; b) in the safe;

c) in special boxes installed on racks.

1. The keys to the safe must be:

a) at the chief accountant; b) at the cashier;

c) at the head of the enterprise in a sealed cashier pack; d) at the financial manager.

1. With the cashier should be concluded:

a) the contract of instructions; b) storage contract;

c) agreement on liability; d) contract contract.

Opening of an operating day

1. The minimum balance of cash storage at the box office is established to ensure timely issuance of cash to customers at the beginning of the working day.

Maximum residue cash cash The checkout establishes in order to minimize the amount of bank resources that do not generate income and reduce the level of cash risks associated with insufficient technical reinforcement.

In addition to the minimum and maximum cash limits, cash flow limits can be established in the workplaces of cash registers. They are necessary to ensure the safety of cash in the workplace of cash registers during the working day and also depend on the technical strengthening of the workplaces of cash registers.

It should be noted that the responsibility for compliance with the limits of the minimum and maximum residues at the box office is carried by officials responsible for ensuring the safety of banking values \u200b\u200bin the repository, for compliance with the limits of the cash balance in the workplaces - cash registers, on whose workplaces these limits are established. Practice shows that it is violated mainly maximum limit.

Limit -

To determine whether the statement is true (if there is no error):

1. The advent of the Customer's cash cash when the contribution / account is closed without visual control by the client (the client cannot see the result of the recalculation).

Upon presentation of a document certifying the identity document, the cashier operator must ensure the identity of the client, conducting the authentication of this document using the device of ultraviolet radiation.

The head of the cashier, together with the controller, does not comply with the actual availability of values \u200b\u200bwith account books, but simply lay bags and packs in storage safes, subsequently sealing the repository.

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 positions or perform work in which money and material values \u200b\u200bare directly involved. 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 case of reference cash operations Head samples of signatures of persons authorized to sign cash documents are not issued.

Based job description and the Treaty on Full Individual Liability 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;

- to keep a cash book and a magazine accounting for issued to 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.

Responsibilities of Cashira

The main (senior) cashier before the start of the working day issues another cashier an advance required for expendable Operations The amount of cash on receipt in the book of accounting of the money accepted and issued by the cash register. 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 conditionsensuring the safety of cash when they are stored and transported, they carry responsibility in accordance with the procedure established by law.

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 combined and conventional metal cabinets, which, at the end of the cashier, are closed with the key and seal the 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. Theory accounting. [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 accounting data on 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.

In the conditions of automated cash booking, a periodic verification of the proper operation of software processing software must be carried out (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.

• What is unacceptable in communicating with inspectors?
• What should employee remember if the tax authorities come?
• Is it worth it to settle conflict with checking?
• Do I need to demand documents from the auditors?

Artem Rodionov, Chief Editor

Before checking

Actions of controllers

The result of the checks of the use of KKM largely depends on your employees. First of all, - from the cashier, the seller, either another employee who accepts the money of customers. Therefore, they are pre-prepared in advance, told about the likely actions of controllers. Start better from the list of questions you are interested in.

The cashier must be responsible for the presence and correctness of the documents in the outlet. Regard this question immediately: orally or in the contract - depending on your form of relations with employees

For cash inspections, officials often pay attention to whether the cash register is registered? Consequently, in the store you need to keep the CCM registration card, sealed in the tax (Appendix No. 3 to the order approved by the order of the Russian service service of Russia of June 22, 1995 No. 3-14 / 36). Often, inspectors require the card not just lying, but was visible to all buyers. You can go to meet them, although optional. In paragraph 9, the procedure says only that such a document must be made at the request of the controllers.

The same situation with the cashier-operator magazine. He, as well as the Passport KKM, must be at the director (in our case - the entrepreneur) or at his deputy, or at the chief accountant. This is, paragraph 3.7 of the sample rules of operation of the CCM. And in life, the tax authorities require it, checking the tent or other place of trading, where it may not be an entrepreneur. So it is better to keep the magazine and passport next to the cashier and immediately give it to "guests". Exception - cases where you need to hide the errors, what we will tell about.

In addition, the tax authorities are studied by an entrepreneur contract with the seller or cashier. May ask I. personal documents Seller: passport or, less often, sanitary book. The contract and the sanitary book, as well as copies of the certificate of registration of an entrepreneur with a permit for the right to trade, it is better to store in the workplace. It is also desirable (but not necessarily!) In the same place to store paper related to CCM. This is a call log of technical specialists (form No. KM-8), copies of certificates of training of cashiers - if such certificates are available 1. It happens, the auditors want to take a look at other blanks.

Yuri Beerov, tax consultant:

- It is found such a reception - to fill in questions. He was well mastered by many inspecting with experience. For example, at first they will ask the seller cash reports, and they are in accounting, and not on the outlet. The tax app is dissatisfied and interested in something else. At least a contract of entrepreneur with an employee. Taking it, the official may declare: "There is not the contract, I need a work, and you give paid provision Services. These are two different things! " 2. Then the Visitor requests, say, the Treaty on the full liability of the cashier. His absence is the next defects. Etc. Moreover, the smart inspector usually does not attack the employee, but rather sympathizes, saying something like: "How much your owner has done the mistakes." He is trying to "break" the verifiable. Having believed in many violations, a person without much resistance will recognize new ones. Especially, not accused of him.

Formally, an agreement on full material responsibility should be concluded with the cashier. But no fine for his absence

Ways to protect

How to deal with this reception? Tell the Seller about which documents are needed (those who were told above and sanitary) are made to monitor their presence. Indicate that the fines will pay from his pocket (maybe partially, but will). True, for such applications should provide a normal salary, otherwise people will just leave.

Another subordinate should be learned - all of its documents have been issued correctly. If the inspector considers otherwise, then let him talk to the entrepreneur himself. So we advise you to respond to controllers. And, of course, the employee must be prohibited to sign any acts and other similar papers, where the lack of documents in the entrepreneur or errors in them. As a last resort, the signature is permissible, but with the mandatory reservation. Her approximate text: "I got acquainted, all documents are at the entrepreneur." Text can be different. For example, the cashier reports that it does not record and therefore does not give explanations. Depends on the circumstances.

Also install - about the beginning of the test, the employee is obliged to immediately inform you or that of your assistants, whom you appoint responsible for verification. Need number mobile phone It is brought to every seller and cashier.

An employee who did not report on the start of the check, all fines pay from his wallet. This is an unofficial rule for many entrepreneurs

During inspection

Primary audit

According to the inspectors surveyed by us, they are often chosen at the place: one of several tents. Sometimes the choice is arbitrarily, and sometimes no.

Yuri S., tax inspector:

"I can like an ordinary buyer, to buy something and check whether I betrayed a check." If not, then the checked is found. Always always watch the price tags. For those who carelessly make up, it is easier to find and violations of the law on cash regisfactory.

Therefore, behind the price tags should be followed carefully (see article in SP number 3, 2007, p. 38 - notes. Ed.). As for the checks, some IP instruct sellers - break all the minor purchases (within 100 rubles). Savings from hiding is small, and under control they fall more often than 3. In addition, experienced employees often recognize inspectors - for how long they look at the goods, or rather the price tags.

At the time of checking, the auditors often prohibit work. Such an oral ban is illegal, but it is better to accept it. It is difficult to respond to controllers and at the same time maintain buyers

Well, if there is a check of several nearby points, it becomes known about it, as soon as the inspectors went to the first of the merchants. "The rest immediately begin to work correctly or close the tents, which is not prohibited," one of the surveyed officials told us with sadness.

Understanding your visibility, the tax authorities are trying to catch in trifles. One of them is non-compliance with the operating algorithm (see Table 1), for example, its issuance separately from delivery. It happens, the controllers provoke the seller (saying something like "faster, I am in a hurry and I am not before the check"). However, now it meets more and less. Often, such actions are directly prohibited. For example, in Moscow - the procedure for organizing work on the control of the use of the CCP (clause 4.1), approved by order of the Tax Directorate of June 29, 2004 No. 189. Complaining there on a provocation, it is possible (although it is difficult) to cancel the penalty.

Table 1. Algorithm for issuing check

Seriously include inspectors for cashiers who do not give out part of the delivery. So, suspecting controllers, your employee must be especially scrupulous.

Example

The client is paid by 355 rubles for the goods worth 3,52.2 rubles. The check was broken by 352.2 rubles, and the delivery was not returned to the buyer. Consequently, 2.8 rubles (355 - 352.2) were not conducted via the cash register. So we decided the tax authorities, putting a fine under Article 14.5 of the Code of Administrative Offenses of the Russian Federation (for IP - from 3 to 4 thousand rubles, for the company - 10 times more). The merchant managed to challenge the recovery: the price of the goods corresponded to the amount of the check. He breaks true. The lack of delivery is the consumer account, but this businessman was not accused. Officials illegally demand a fine - concluded the Federal Arbitration Court of the East Siberian District (Resolution of July 24, 2006 No. A33-4716 / 06-F02-3652 / 06-C1). The taxpayer left serious punishment. And it all started with the conflict around 3 rubles.

The penalty for the non-suction of the KKM is charged, even if the cheapest purchase does not break

Dangerous situations often create inspectors themselves, refusing fine delivery. Hearing: "Delights do not need," it is better to be alened and send everything to a penny to the buyer. Even if he does not take money, it will be already his will. The entrepreneur law will fulfill.

Problems sometimes become purchases on a flat amount. For example, the inspector may require a weight product for 300 rubles. The seller, saying what exactly that will not be measured, will release on a little smaller amount (299.94 rubles), immediately breaks the check on it and give out with the purchase. Only then he will return the surrender, and it will be too late. The tax app will declare a violation: the check is transmitted earlier than the delivery and its sum of the calculated cashier. This is equal to non-use of QCM 4. In the considered case, it was possible to go away from the fine, "through the court (resolution of the Federal Arbitration Court of the North-West District of September 25, 2006 No. A56-2487 / 2006). Difficulties would not arise if applying for check. This rule, the seller and cashier should know the izubok.

Suppose, despite all the precautions, the check does not break, or its amount is less than laid. The auditors will prevent their documents. Then the cashier is immediately obliged to spend the entire purchase at the checkup, not paying attention to the ban of visitor. This must be demanded from personnel. Similar actions are illegal, but the operation will affect the fiscal memory of the KKM. You can argue - all the money is taken into account. Officials are difficult to refute the testimony of cash counters and prove a violation.

In conflict situations, inevitable (and in the rest, it is found) the second part of the control is documentary. It usually begins with the fact that "guests" enter the tent or require other documents on the CCM.

Legal consultation

On the use of Blankov

Artem Zuykov, expert magazine:

Compliance with the Act on the use of cash registers is also checked for those who apply strict reporting forms (BSO). Officials are watching whether these forms are issued and who they are made.

IP is not entitled to print them on the printer. They should be issued by the printing house - said the Ministry of Finance of Russia in a letter dated September 27, 2005 No. 03-01-20 / 5-193. There is no such restriction in law. The court does not take into account him (Resolution of the Federal Arbitration Court of the Volga District of February 2, 2007 No. A65-19217 / 2006-CA3-38, etc.). But quietly work with typographic documents.

Do not forget to make the book of strict reporting books. It is said in paragraph 16 of the Regulation approved by the Decree of the Government of the Russian Federation of March 31, 2005 No. 171. It is worth numbered and miss. On the last page indicates the number of sheets and the date when the book is fastened by the IP signature. In addition, it is stamped or a stamp if they are.

There is no general form of a document. Businessman develops her himself. Usually there is enough two sections. The first is written by the date of receipt of forms, their name (for example, receipt), details (series and numbers) and quantity. In the second, the same information on the disposal of BSO is given.

Table 2. Possible actions of the cashier after removing the testimony of KKM

Inspection and documents

A number of instances have the right to inspect commercial premises. In accordance with Article 27.8 of the Administrative Code of the Russian Federation, it is resolved those who design the protocol. For Audit on CCM, these are tax authorities and police officers - follows from article 28.3 of the Code of Administrative Code. There are no such laws of such a right, so they should not be allowed to inspect - such an instruction is proposed to give the seller.

Before the start of trading in the log of the cashier, the data must be filled out at the end of the previous day (columns 9 and 10) and at the beginning of the current (graph 6)

The trading inspection is a mansion. On the one hand, it is allowed to write protocols on work without CCM (Art. 23.49 of the Administrative Code of the Russian Federation). On the other hand, the control of working with the CCT is assigned to tax authorities and the police (Article 7 of the Federal Law of May 22, 2003 No. 54-FZ). Therefore, attempts to inspect trading inspectors can also be stopped.

More subordinates better explain - the magazine of the cashier-operational is preferably not to issue the inspection if it does not reflect the testimony of counters for yesterday. In other words, the columns 9 and 10 are filled with this date. Such actions show that IP did not take into account the revenue - approved in a number of letters (for example, on November 30, 2005 No. 09-24 / 87838, published by the Federal Migration Service of Russia in Moscow). The penalty here is equal to 4 to 5 thousand rubles (from the entrepreneur), 10 times more from a legal entity (Art. 15.1 of the Code of Administrative Medical University). In court, the individual is often released from punishment (an example - a resolution of the Federal Arbitration Court of the Ural District of March 22, 2007 No. A47-7862 / 06) 5. But it is better not to bring the case to the dispute. In the magazine shortcomings? It is easier to say that he is at an accountant or IP. This is permitted (read about the filling of the journal in SP number 3, 2006, p. 37 - notes. Ed.). Of course, we do not talk about situations when the magazine lies with cash documents And visible "guests".

Table 3. Explanatory. Favorable and dangerous arguments

Information from other documents on CCM officials are compared with information on the cash register itself. Any discrepancy (for example, in the rooms of the CTC seal) is treated as a violation. Although often it is explained by the errors of the Center Mechanics maintenance (Details in SP number 3, 2006, p. 16 - notes. Ed.). So the seller should not panic when such violations are detected. Need to remember - where the inconsistencies are identified and inform the entrepreneur. Then, together with the CTW, the reasons for inconsistencies are determined.

If you accept payment by credit cardsthen this amount is taken into account in revenue when the use of KKM is checked

The final part of the documentary check is the removal of the data of the cash register. The controllers available in it are compared with the amount shown in the X report (Table 2).

Following the audit, the controllers must compile an act. This rule is not always performed. Sometimes the act is written together with the protocol only to violators. Then we recommend the merchant to attend it when it is design. Not in order to familiarize yourself with it. It is much important to follow the explanations of the employee who did not pierce the check. They can get rid of the fine and on the contrary - to become an argument "for" punishment. Therefore, it is advisable to the entrepreneur to receive information from the seller himself and decide what to say to the tax authorities, and what to keep silent. Such arguments are shown in Table 3. It is for the entrepreneur, and for his subordinate - if he becomes communicating with the auditors.

When drawing up the protocol, you must report your rights (not to testify against yourself, etc.). If this did not happen, specify in the explanations: "My rights I am not clarified." Such a phrase - a frequent reason for canceling a fine

It happens, inspectors are offered to do without an act and "negotiate in good way". Sometimes it is possible to go when you are sure: checking - officials, and not working under their kind of impostors. But do not be too generous. You may need too much great amount, speaking - a formal penalty for work without a cashier is 40 thousand rubles. Do not believe. Such amounts are entered for legal entities. This is clear from article 14.5 of the Administrative Code of the Russian Federation. Sanctions from the entrepreneur - from 3 to 4 thousand rubles. So much take s officialsto them applies individual entrepreneur (Art. 2.4 of the Administrative Code of the Russian Federation).

Legal consultation

Require documents

Yuri Beerov, Tax consultant:

Do I need to check the authority to check the use of KKM? We believe that it is better to check. Not in order to identify the impostors checking under the guise of tax authorities and the police. These, if they want, make any identity.

Raughty (and if necessary - asking) documents from official controllers, IP will show - he will not be a silent participant in the check, which can attribute anything. Therefore, let's say - officials should have a certificate, and in addition, the decision (order) on the conduct of verification. It communicates either a checked object (entrepreneur suchto), or their group (checking out the outlets on such a market). If you fail with your data or the absence of instructions, you may not allow controllers. However, it is necessary to be very careful here. In particular, the police almost never have to verify solutions, but it is dangerous to argue with them. Once the policeman will leave, and then will be able to recoup. Also, the tax authorities can constantly go to those who threw them work.

In the absence of an order, it is better to contact the inspection or division of the police (depending on which deposit authority). Suppose the authority will be confirmed. Then we recommend to accept the auditors, explaining that you simply defended themselves from possible impostors. Remember to unwanted solution - it will be useful if you have to challenge the results of the verification. Its doubtful status must be mentioned, complaining, for example, to the tax office.

1 The need to teach cashiers follows from paragraph 2.1 of the model rules of operation of the CCM. But it is not installed. No penalty for his absence.

2 with the cashier can only be concluded - it was said in the letter of the Ministry of Finance of Russia of May 25, 2006 No. 03-01-15 / 4-114. The requirement is violated constantly, because for this violation there are no fines.

3 We are talking about the existing practice, and we do not call for taking money without a cash register. Sometimes it is even meaningless (for example, under UTI).

4 If not the whole cost of purchase is broken, then this is a job without CM. So the Plenum of the Supreme Arbitration Court decided (decree of July 31, 2003 No. 16).

5 fine is illegal if the arrival of the money is reflected in other documents, in particular in the cash book. So decided the court.

The company hired a cashier. Does it be necessary in his workforce to reflect the provisions on full liability? And can the employee refuse to conclude a contract for full liability? Talk about it more.

Agreement is obligatory

In paragraph 32, the procedure for conducting cash transactions is noted that after appointing a cashier, the head of the organization is obliged to inform him with this procedure. After that, the employee is an agreement on full liability.

Based on paragraph 33 of the order, the cashier carries full material responsibility for the safety of all values \u200b\u200badopted and for damage caused by the enterprise as as a result of intentional actions and as a result of a careless or unfair attitude towards their duties.

In addition, the position of the cashier is indicated in the list of posts and works that are replaced by or executed by employees with whom the firm may enter into contracts on complete individual liability. The list approved by the Resolution of the Ministry of Labor of Russia of December 31, 2002 No. 85.

Thus, the position of cashier implies a conclusion with him of the said contract in obligatory. Maintenance duties material values It is the main labor function of the cashier operator. And this is agreed upon reception to work.

Therefore, once in accordance with the current legislation, an employee can be concluded on full material responsibility (and the worker knew about it), the refusal to enter into such a contract should be considered as non-fulfillment of employment responsibilities with all the consequences of this. This is said in paragraph 36 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of March 17, 2004 No. 2.

What you need to include in the employment contract

Mandatory conditions that should be contained in the employment contract are established by Article 57 of the Labor Code of the Russian Federation. There is an item - "Other conditions in cases provided for by labor legislation and other regulatory legal acts containing labor law norms".

The employee's material responsibility is one of the rules of labor law, which is regulated by Chapter 39 of the Labor Code of the Russian Federation. Therefore, the contract concluded with the cashier must be recorded the provisions on its full liability.

However, to establish all provisions on material responsibility directly in the contract with the cashier-operating system is optional. So, you can consolidate the obligations of the parties to conclude an agreement on full material responsibility, which in turn will be an integral part employment contract. The typical form of a contract for full individual material responsibility is provided in Appendix No. 2 to Resolution No. 85.

In conclusion, we note: if the former employment contract does not contain any mandatory (under the new rules) of the conditions, then there is no reason for its termination or invalidation. It can simply be supplemented.

Moreover, the missing conditions are determined by the annex to the employment contract or a separate agreement of the Parties concluded in writing. They will also be recognized as an integral part of the employment contract. The basis is Article 57 of the Labor Code of the Russian Federation.

Who can work as a cashier

Article 244 of the Labor Code of the Russian Federation provides for restrictions on the conclusion of a contract with a worker about full liability. So, for example, it should be at least 18 years old, it directly serves or uses cash, commodity values or other property. Thus, since the conclusion of a contract for full material responsibility with the cashier, we must conclude: to accept the position of cashier-operating person's persons under the age of 18 cannot be.