How to fill out the teller cashier journal

The journal of the cashier-operator (in the form of KM-4) is usually filled out by the cashier, chief accountant or administrator, according to the order of the director. The magazine of the cashier-operator is of two types: vertical and horizontal. The horizontal journal has wide lines, large amounts are placed in them, but the vertical one is enough for a larger number of entries, it will have to be changed less often.

Pages must be numbered by hand, starting with the first inside (the cover does not need to be numbered). It is enough to number the sheets, and not each page separately. To flash the magazine, you should make two holes from the bottom and thread a thick thread through them, sticking a small piece of paper on the last page. On this paper it should be written “numbered and laced 50 sheets”, the seal of the organization is put, the director’s signature. Filling out the title page of the journal, you can fill in only the most important columns. The registration number (it is indicated at the top right) will be provided to you by the tax inspector during registration. The first sheet consists of 10 columns, the second - of 8:

• Column 1: Date (change). Here you need to specify the date of the Z-report, which the cashier makes at the end of the shift in order to carry out collection and reset the cash desk. If there were several shifts per day and several Z-reports were taken, then you can write the same date several times in different lines, putting the number of each shift in brackets.
• Column 2: Department (section) number. It should be filled out if there are different departments in the store. Then the numbers of the departments are put here, for which the amounts made their way through the shift. If everything breaks through to a single department, this column may not be filled out.
• In column 3: Last name, first name, patronymic of the cashier, the relevant data are indicated.
• In columns 4 and 5, the serial number of the Z-report is recorded, which can be taken directly on the report itself. The information is duplicated, since the form of the document is a little outdated, and some changes have been made to modern cash registers.

Be sure to fill out column 6: Indications of summing cash counters at the beginning of the working day (shift). It should indicate the total amount of money entered on this cash register during its operation (cumulative total at the beginning of the day). With each new Z-report, the amount will increase. For a new device, upon registration, the tax inspector will ask you to break through 1.11 rubles as the first accumulation. For a non-new cash register, the data for the column is taken from:

• columns 9 of the previous day;
• from an X-report taken in the morning;
• from the difference between column 9 (evening savings) and column 10 (revenue per day), then the entry is made at the end of the day.

Columns 7, 8 are signed by the cashier, administrator. If one person acts in this capacity, two identical signatures must be put. In column 9, a non-resettable total (accumulation) is entered at the end of the shift. In fact, this is the data of column 6 along with the revenue for the current day, so the data of this column can be immediately transferred to column 6 of the next shift. Column 10 contains information on the amount of revenue per day (shift). It consists of cash proceeds (column 11), non-cash (column 13), returns (column 15). All data is also on the Z-report. Column 11 records exclusively cash proceeds (no refunds, non-cash).

Column 12 indicates the number (not the amount!) of non-cash payments (for traveler's checks, bank checks, cards, etc.). That is, if there are five transactions per day with bank cards, “5” is put in this column. If the cash register does not have a non-cash payment counter, the column can be left empty. But in column 13, the amount of non-cash payments for the past shift is recorded directly (it is highlighted in the Z-report, but not on every cash register). If the cash register does not support the functions of breaking through by bank transfer, you can allocate a separate department (section) for non-cash payments and punch through the entire bank transfer through it. Then in this column you should enter the amount of sales for such a fictitiously created department.

In column 14 (Total surrendered) the amount of cash, non-cash payments minus returns is written. And in column 15 the amount of returns per shift is entered (it can be taken from the Z-report). Carrying out returns through the cashier is not mandatory; if it was not carried out, act KM-3 (“On the return of amounts of money to buyers (clients) on unused cash receipts”) should be drawn up and the amount from the form should be entered in this column. If there were several returns, they must be summed up and set as a total amount.

In column 16, after issuing a certificate-report of the cashier-operator in the form of KM-6, the cashier's signature is put. The administrator, having accepted cash from the cashier, must check the correctness of all calculations and sign in column 17. And in column 18 at the end of the shift, the head signs. If the cashier, manager and administrator are the same person, it is necessary to put the same signature in columns 16, 17 and 18 three times.

If during the day there were no amounts on the cash register, it is not necessary to remove the report. Or you can remove the zero check, the evening Z-report and enter the information in the register of the cashier-operator. The journal should be filled out after the Z-report is taken at the end of the working day or in the morning (if the store is open around the clock). If there is a correction in the journal, it must be certified by the signature of the responsible person who maintains this journal, and the inscription "verify corrected".

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