Cashier management in Excel. Forms of forms of cash documents. Features of filling in electronic form

14.07.2021

The title page of the cash book - a sample of it can be downloaded on our website. Its form 0310004 consists of 2 parts. The first part is the cover of this accounting register, and the second is the last page of the book. See how to do it right.

What is a cash book form (title page)

The title page of the cash book is usually made of thick paper so that the register remains intact for as long as possible. In accordance with paragraph 1 of Art. 29 of the Federal Law "On Accounting" dated December 6, 2011 No. 402-FZ, the shelf life of such an accounting register as a cash book is at least 5 years.

The book can be printed on paper, bound and certified by the signatures of responsible persons and a seal, or kept in electronic form using an electronic signature. In this case, it is not necessary to print it on paper (clause 4.7 of Instructions of the Bank of Russia dated 03/11/2014 No. 3210-U).

The form of the cash book (unified form KO-4) was approved by the Decree of the State Statistics Committee of August 18, 1998 No. 88. Information about this is indicated in the upper right corner of the page.

The title page (book cover) should contain the full name of the enterprise, its OKPO code. If this is a structural unit, then information about this is indicated. Under the name of the register is the year for which it is kept. So, a new cash book is started every calendar year or immediately after filling out the last page of the previous book during the same year.

On the last page of the book, in the line indicating the number of numbered and laced sheets, the actual numerical value is put. The record is certified by the seal of the enterprise (if any) and the signatures of the head and chief accountant with their mandatory transcript. The final entry is the date of certification of information about the number of sheets in the book.

Read more about the existing types of cash transactions in the article. "The concept and types of cash transactions (legal regulation)" .

Features of the application of the unified form KO-4 in 2019

Since the beginning of 2013, the forms of primary documents contained in the albums unified by the State Statistics Committee have become optional for use. However, if we are talking about primary documents and registers, the forms of which are also established on the basis of other federal laws (in particular, this directly concerns documents on cash transactions), the developed unified form remains mandatory.

This is exactly what is stated in the information of the Ministry of Finance of Russia dated 04.12.2012 No. PS-10/2012 on the entry into force of the law on accounting in 2013. Despite the fact that from June 1, 2014 a new procedure for recording cash transactions was established (instruction of the Bank of Russia dated March 11, 2014 No. 3210-U), the form of the cash book remained unchanged. At the same time, individual entrepreneurs may not maintain this form of the accounting register (clause 4.6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

The correctness of the cash book is monitored by the chief accountant or accountant, and in their absence, the head.

For information on how cash transactions are reflected in accounting, read the article.

Unified uniform KM-6is one of the reports filled out by the cashier on a cash register equipped with an ECLZ at the end of each day when cash transactions with cash are performed. We will tell you how to fill out the KM-6 form, where you can download its form and see a sample of filling it out.

We work with cash

Working with cash always comes with a lot of responsibility. The cashier needs to be able not only to correctly execute all cash documents, but also to comply with the requirements of the law.

IMPORTANT!The main points that a cashier should know when working with cash are indicated in the law “On the use of cash registers” dated May 22, 2003 No. 54-FZ and the instruction of the Central Bank of the Russian Federation on cash transactions dated March 11, 2014 No. 3210-U.

Read about how cash discipline is checked and what the consequences of its violations can be in the material. .

But that's not all: the cashier has many other responsibilities. One of them, the implementation of which is necessary when working on a cash register with an ECLZ, is filling out the report “Reference-report of a cashier-operator” on the readings of cash register meters and revenue for a working day (or cash shift). Based on this report, the revenue received per shift is credited to the operating cash desk.

It is done either on the form of the unified form KM-6, approved by the Decree of the State Statistics Committee of December 25, 1998 No. 132, or on a form of similar content, developed independently. The latter became possible from the middle of 2016 after the amendments made to Law No. 54-FZ came into force.

From 07/01/2017, with the introduction of online cash registers, the need to prepare such a report disappears, since all the necessary reporting can be generated based on the revenue data that got into the fiscal drive of the online cash register during the shift (see the letter of the Ministry of Finance dated 06/16/2017 No. 03-01-15/37692).

Fill out the form KM-6

The report in the KM-6 form is drawn up in 1 copy. After displaying information about the company (name and telephone number, KPO, TIN) and indicating the model of the cash register used (name, serial and registration number), it shows the revenue for the shift according to the totalizing counters at the beginning and end of the working day.

In addition, to fill out the KM-6 form, it is required to know the amount of cash returned to customers (when returning goods), and for incorrectly punched checks, so that the final amount of cash, according to the report, reflects the company's actual cash receipts for the shift. This report must be signed by the senior cashier and the head of the company.

You can download the KM-6 form form on our website:

A sample will help you fill out the KM-6 form, which can also be downloaded from our website.

Results

The result of the cashier's work on a cash register equipped with an ECLZ for a shift (cash receipts) is documented using the unified form KM-6. This report indicates the data of the totalizing counters of the cash register and the amount of revenue received. The report serves as the basis for registering the receipt of cash proceeds to the operating cash desk of the taxpayer. With the introduction of online cash desks, there is no need for such a report.

Cash transactions are documented in the prescribed form and in compliance with the procedure for filling them out. When using KKM equipped with EKLZ, along with the KM-4 cashier-operator journal and other accounting forms, approved. by the Decree of the State Statistics Committee of December 25, 1998 No. 132, the “Report of the cashier-operator” is filled in according to the form No. KM-6. Whether it is required to draw up form No. KM-6 for those who switched to online cash desks, and what is the procedure for filling it out, we will consider further.

Help-report of the cashier-operator and online cash desk

Primary unified forms for accounting for trade operations, including form No. 6-KM, were approved by the State Statistics Committee Decree No. 132. The cashier's certificate contains the readings of control and summing counters, the amount received per day or change of revenue, the amount of cash returns to buyers. Since the unified forms of the State Statistics Committee are no longer mandatory for use, the report of the cashier-operator can be filled out on a form of his own design in compliance with the required details. The cashier's report, a sample of its completion, you will find at the end of this article.

Companies and individual entrepreneurs using online cash desks may not fill out the unified forms KM-1 - KM-9, approved by Decree No. 132, which include the "Cashier's Help Report" in the form KM-6. The Ministry of Finance of the Russian Federation gave such an explanation in its letters dated September 16, 2016 No. 03-01-15 / 54413, dated June 16, 2017 No. 03-01-15 / 37692 and dated July 4, 2017 No. 03-01-15 / 42314. The agency explains this approach as follows: the resolution of the State Statistics Committee No. 132 does not apply to the legislation on the application of cash registers, consisting of the law of 05.22.2003 No. 54-FZ and regulations adopted in accordance with this law, therefore, it is not necessarily.

The need to fill out a cashier-operator's report with the introduction of an online cash register also disappears due to technical reasons: all the required information and indicators are stored in the cash register's fiscal drive, which makes it easy to generate reports. Tax authorities even receive information about cash transactions made through online cash registers in real time.

The procedure for filling out the "Help-report of the cashier-operator"

The reference report is compiled in a single copy, for each operating cash desk of the company separately. At the end of the shift, or at the end of the day, the cashier transfers the proceeds received to the bank, or according to the receipt order to the senior cashier (or the head, if there is no senior cashier in the organization), attaching the cashier's report completed in form No. KM-6. The report form can be found in the album of unified forms, approved by the Decree of the State Statistics Committee of the Russian Federation No. 132.

The cashier fills out the form in the following order:

The name of the organization is entered in the very top line of the form, the address and telephone number of the company are also indicated there. If necessary, the name of the structural unit of the organization is entered. In the tabular part on the right, the TIN of the company and the code of the type of activity according to OKVED are indicated.
The line "Cash register" indicates the model of the cash register used - its class, type, brand. The registration number of the KKM and the serial number of the manufacturer must be entered in the corresponding cells of the table on the right. You can specify the software you are using in the "Application Program" line.
The surname and initials of the cashier are entered in the "Cashier" cell, and the number of the corresponding shift is indicated in the "Shift" cell.

The main part of the "Report-report of the cashier-operator" is a table of ten columns.

Column 1 "Ordinal number of the fiscal memory report at the end of the shift/day" must contain the serial number of the Z-report.
Columns 2 and 3 - indicate the number of the department and section (if any).
Column 4 is not required.
Column 5 contains the readings of the summing cash meter at the beginning of work (beginning of the day or shift) and must match the data in column 6 of the KM-4 Cashier-Operator Journal for that day or shift.
Column 6 - the readings of the same meter at the end of the working day / shift, which correspond to column 9 of the KM-4 journal.
Column 7 - the amount of revenue received for the working day / shift, according to the counter. This indicator is calculated as the difference between columns 6 and 5 and must correspond in total to column 10 of the "Journal of the cashier-operator" for this day / shift.
Column 8 - the amount of returns to customers on unused cash receipts. Here you need to indicate the total amount of all money returned to customers and checks punched by mistake. In the "Journal of the cashier-operator" this column corresponds to column 15 for the same shift. In the absence of returns, this column is crossed out.
In columns 9 and 10, the head of the department / section puts his last name, initials and signature. In the absence of the head, his full name. and signed by the cashier.
On the line "Total" of the table, the indicators in columns 7 and 8 are separately summarized.

The line “Total revenue in the amount” should be filled in as follows: in words, rubles, in numbers - kopecks. This indicator is calculated as the sum of revenue minus returns (the final line of column 7 minus the total of column 8).

Next, the date and number of the incoming cash order (PKO) are indicated, according to which the proceeds, and the cash report attached to it in the KM-6 form, are transferred to the accounting department of the company, or to its head. It is necessary to indicate the details of the bank to which the proceeds are subsequently surrendered. If the organization is small, where there are no more than two cash desks, the cashier-operator can immediately hand over money to bank collectors. This is also reflected in the cashier's report indicating the bank that accepted the proceeds, the number and date of the receipt received from the collector.

The “Cashier-operator’s certificate-report” is signed by the senior cashier, the cashier-operator and the head of the organization with transcripts of their signatures.

One of the main documents in the conduct of the cash register is the cash book. It should be maintained by every company that has a “cash” turnover: receiving money from a current account, issuing salaries, accountable funds, etc. On what form the cash book is filled out, how to properly maintain it - this is our article.

What is "Cash book KO-4"

Cash book - a document that records the receipt and issuance of cash at the cash desk of the company. Completing the cash book is mandatory for everyone, regardless of the organizational form and the applicable tax system. An exception is made for individual entrepreneurs who keep records of their income and expenses - they do not need to draw up cash receipts and expenditure documents, and, therefore, they do not need a cash book (clause 4.1 of the Central Bank's instruction No. 3210-U of 03/11/2014).

The cash book is filled in (see the sample below) on the current form No. KO-4, approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 (as amended on May 3, 2000). The paper form includes: cover, title page and sheets of the cash book.

The procedure for maintaining a cash book is prescribed in Decree No. 88 only in general terms, detailed instructions for filling it out have not been developed. Also, when filling out, one should be guided by the provisions of the Directive of the Central Bank of the Russian Federation No. 3210-U.

How to fill out a cash book: algorithm

The employee responsible for filling out cash documents, including the cash book, is appointed by order of the head. This may be a cashier, accountant, chief accountant, other official, and in the absence of such, the head himself, or an individual providing accounting services, can maintain the cash book and other cash documents.

The basis for making entries in the cash book are receipt and expenditure cash orders. Orders have a through numbering, they make out each receipt or cash disbursement. Entries in the cash book are made only for the days when there was movement in the cash register.

The general algorithm for filling the cash book:

at the beginning of the day, the cash balance is indicated, which should be equal to the balance at the end of the previous day;
entries are made in the book for each incoming and outgoing order issued per day;
at the end of the working day in the cash book, the turnovers for the receipt and expenditure of "cash" are summed up and the balance at the end of the day is displayed.

How to keep a cash book if there was no movement at the cash desk during the day? In the cash book, such a day does not need to be reflected.

Having verified the amount of cash remaining in the cash register at the end of the day, the turnover and the balance displayed in the cash book, the cashier certifies the entries made in the book with his signature, and then passes them along with the cash documents for verification to the chief accountant, or manager.

In the cash book, unlike cash orders, it is allowed to make corrections, but only if they are certified by the signatures of the persons who made these changes and their transcripts, and the date of correction is also indicated.

The cash book, along with other cash documents, must be kept in the organization for at least 5 years.

How to fill out a cash book: sample filling on paper

You can issue a cash book both on paper and electronically. Each of these options has its own characteristics of filling.

The paper form KO-4 is a magazine printed in a printing house, filled out manually, or filled out on a computer, and then printed out, sheets of the cash book.

If the book will be filled out by hand, before starting work in it, you need to number and stitch all the sheets. On the reverse side of the cover, a paper sheet is glued to the lacing indicating the number of numbered sheets, the seal and signatures of the head and chief accountant are affixed. The title page indicates the name of the company and the period of use of the book.

The cash book sheet consists of two parts: the cash book insert sheet and the cashier's report, which are numbered with the same numbers. Copy paper is required to fill out the sheet manually. The sheet is folded in half along the cut line, a carbon paper is placed in the middle, and the cashier fills in its inseparable part (first copy) with a ballpoint pen, and the tear-off part (second copy) is copied.

Cash book: manual sample

At the end of the day, after filling out the cash book, the second copy comes off and is the cashier's report, to which all cash documents for that day are attached. The cash book and the report with the attached cash orders are submitted for verification to the chief accountant, who indicates in words the number of receipts and expenditures received, and signs both copies. All signatures on the slip sheet and the cashier's report must be only genuine, and not "carbon paper".

This is what the cash book sheet looks like (blank)

You can download clean KO-4 below. If the cash book is drawn up on a computer, for example in word or excel format, then the completed sheet at the end of the day is printed in two copies, signed by the cashier and checked by the chief accountant. At the end of the reporting period (annually or quarterly), printed sheets are stitched and certified with a seal and signatures in the same way as with a handwritten version.

Electronic cash book: how to manage 2017

Another option for maintaining a cash book is electronically using an accounting program where the accounting of the enterprise is kept. When making accounting entries on account 50 "Cashier" in the program, the cash book is generated automatically. The sheets of such a cash book can be printed at the end of the day and drawn up by analogy with the previous option, or you can not print it, but then it is necessary to provide additional protection for the document from unauthorized access and corrections after signing. The electronic cash book is signed by the electronic signatures of the chief accountant and the cashier, in accordance with the provisions of the law of 06.04.2011 No. 63-FZ.

Responsibility for violations in the conduct of the cash book

If the cash book in the organization is kept incorrectly, or is not kept at all, this is a violation of the procedure for conducting cash transactions and working with cash. Such actions are subject to administrative liability under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, namely:

a fine on officials - from 4 thousand to 5 thousand rubles,
a fine for the organization - from 40 thousand to 50 thousand rubles.

Cash book It is used to account for the receipts and disbursements of cash in the organization at the cash desk. The cash book must be numbered, laced and sealed on the last page, where the entry "This book has _______ sheets numbered and laced" is made. The total number of laced sheets in the cash book is certified by the signatures of the head and chief accountant of the organization.

Each sheet of the cash book consists of 2 equal parts: one of them (with a horizontal ruler) is filled in by the cashier as the first copy, the second (without horizontal rulers) is filled in by the cashier as the second copy from the front and back sides through carbon paper with ink or a ballpoint pen. The first and second copies of the sheets are numbered with the same numbers. The first copies of the sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as a cashier's report and do not come off until the end of operations for the day.

Records of cash transactions begin on the front side of the non-detachable part of the sheet after the line "Balance at the beginning of the day."

Previously, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the "Transfer", the detachable part of the sheet is superimposed on the front side of the inseparable part of the sheet and the records continue along the horizontal rulers of the reverse side of the inseparable part of the sheet.