How to fill in the cashier of the operator

The Magazine of Cashier Operator (in the form of KM-4) is usually filled with the cashier, the chief accountant or administrator, according to the order of the Director. The cashier-operator magazine is two types: vertical and horizontal. The horizontal log has wide lines, large sums are placed in them, but the vertical is enough for a greater number of records, it will have to change it.

Pages should be numbered from hand, starting with the first internal (no member cover). It is enough to numbered sheets, and not each page separately. To flash the magazine, you should take two holes from below and turn a tight thread through them, placing a small piece of paper on the last page. On this paper, it should be written "numbered and passed 50 sheets", the organization is stamped, the director's signature. Filling the title page of the magazine, you can fill out only the most important graphs. Registration number (it is indicated on the right above) you will provide a tax inspector during registration.

The first sheet consists of 10 graph, the second - out of 8:

Count 1: date (shift). Here you need to specify the removal date of the Z-report, which the cashier does at the end of the shift in order to collectation and reset the cash register. If a day was somewhat shifted and several z-reports were filmed, you can write several times the same date in different lines, putting the number of each shift in brackets.
Count 2: Department number (Section). It should be filled if there are various departments in the store. Then the numbers of departments are put here, according to which amounts made themselves. If everything makes it easy to the only department, this graph can not be filled.
In column 3: the surname, name, the patronymic of the cashier is indicated by the relevant data.
In columns 4 and 5, the sequence number of the Z-report is recorded, which can be taken directly on the report itself. Information is duplicated, since the form of the document is slightly outdated, and some changes have been made to modern cash registers.

Be sure to fill in Count 6: the readings of the summing monetary counters at the beginning of the working day (shift). It should indicate the total amount of money punched on this cash register during its operation (cumulative result at the beginning of the day). With each new Z-report, the amount will increase. For the new apparatus during registration, the tax inspector will ask for 1.11 rubles as the first accumulation. For not a new cash register, the data for the columns take from:

columns 9 last day;
from the X-report shot in the morning;
from the difference between Count 9 (evening accumulation) and Count 10 (revenue per day), then the record is carried out at the end of the day.

In columns 7, 8 put signatures of the cashier, the administrator. If one person speaks in this capacity, you need to put two identical signatures. In Count 9, a non-refunded result (accumulation) at the end of the shift is fits. In essence, these are the data graphs 6 along with the revenue for the current day, so the data of this graph can be immediately transferred to the graph 6 of the next shift. Count 10 contains information about the amount of revenue per day (shift). It consists of cash revenue (graph 11), non-cash (graph 13), returns (column 15). All data are also on the Z report. In column 11, extremely cash revenue (without refunds, non-cash).

The column 12 indicates the number (not amount!) Cashless payments (on road checks, bank checks, cards, etc.). That is, if there are five operations per day with bank cards in this column, "5" is set. If there is no cash register for non-cash payments, the graph can be left empty. But in column 13 recorded directly the amount of non-cash payments for the last shift (it stands out in the Z-report, but not on each cash register). If the cash register does not support the functions of the breakdown on non-cash, it is possible to allocate a separate department for non-cash payments (section) and punch the whole non-cash on it. Then in this graph should make the sales amount for such a fictitiously created department.

In column 14 (handed over total) is written the amount of cash, non-cash payments minus returns. And in Count 15, the amount of replacing returns is made (it can be taken from the Z-report). Returns through the cashier is not mandatory; If it was not carried out, the CM-3 act should be issued ("On the return of cash to buyers (customers) on unused cash checks") and the amount from the form to enter into this graph. If there were several returns, they need to summarize and deliver the total amount.

In column 16, after making a certificate of the cashier-operator's certificate, the Cashira signature is put on the form of the COMS 6. The administrator, having received cash from the cashier, should check the correctness of all the calculations and put the signature in the column 17. And in the column 18 at the end of the shift, the manager is described. If the cashier, the head and administrator is one person, it is necessary to put the same signature in the columns 16, 17 and 18.

If during the day at the cash apparatus amounts did not make themselves, the report is not necessary. Or you can remove the zero check, the evening Z-report and make information in the magazine of the cashier-operator. The magazine should be filled after removing the Z-report at the end of the working day or in the morning (if the store works around the clock). If the magazine has a correction, it must be certified by the signature of a responsible person who leads this magazine, and the inscription "Fixed believing".

You can buy a magazine of cashier-operator in any stationery store. This magazine is tied to the cash register. When it comes to an end, you should buy a new, numbered and flash it, assure a tax inspectorate in the operational control department.