The movement of money organization should alwaysto be fixed and correctly formed. The report compiled by the cashier is sent to the accounting department. Some organizations prefer to trust all calculations to the chief accountant, so there the report of the cashier is exactly it. Cash discipline requires the correct execution of all calculations and documents.
The cashier's report is formed for any trafficcashier: payment of wages, payment of business trips, payment of bills, etc. The report and the contents in the cash book sheets must be identical. Often accounting programs contain automatically generated forms when you enter data. At the manual account the report of the cashier-operationalist is simultaneously and a copy of the insert sheets. The required information includes the document number, transaction amount, name, transaction date. Attached are all documents that indicate the movement of money. When issuing for the report, cash orders are attached (Ф № KO-2). When cash is received cash orders are applied (Ф № KO-1). The issue of wages is fixed by attaching payrolls (Ф № T-53).
It is desirable to keep a cashier's report in a separatelog or in the folder. The information is added in the order of the chronology. Each end of the period (year, month, quarter) sheets are numbered, stitched and signed. The number of sheets, incl. all statements, references, orders.
The cashier's report is a "mirror" of the input sheet, but with deeper, more extensive information. On the report the cashier signs the signature, on the cash book - the director (head) or the chief accountant.
The cashier-operator is obliged to generate reports of KM-6, with indications of the counter of cash registers, the amount of revenue per shift (working day).
How should the report-report of the cashier-operator be filled? First, the requisites are specified:
1) the name;
2) identification number (TIN);
3) the name with the address of the structural unit;
4) cash register (model, number (registration, factory)).
Next, you specify the program that connects the cash register with the computer (if any). Order numbers of references must coincide with the numbers of Z-reports.
In the first column, the Z-report numbers (at the end of the shift or working day) are prescribed. When you take several Z-reports a day (or shift), records are taken in order.
In the second column, the department numbers are displayed,further - sections. The fourth column remains empty. The fifth graph should reflect the readings of the money counters (summing up), the sixth is the indication at the end of the shift (working day).
Write in the seventh column the amount that reflectscounter (rubles, kopecks). This indicator should correspond to the difference between 6 and 5 graphs. This includes refunds (erroneous checks), separately specified in column eight (in the absence of returns, dashes are placed).
The ninth and tenth columns are provided for the name of the department head and his signature. If there is no cashier in the staff, the signature must be put by the cashier who surrenders the proceeds.
The column "total" must necessarily duplicatethe information indicated in the seventh and eighth columns. Further, the amount of revenue is indicated (only in words) in actual (it is the difference of the indicators from the seventh and eighth columns). After the information is entered the data of the cash order (the receipt) issued on the day of the receipt of the proceeds (number, date). Then the number of the receipt issued by the bank (after receiving the money) is indicated.
The certificate of KM-6 should be certified with the signatures of the head, the chief cashier, and also the operator.
The bank can check the cash register at any time by requesting a package of documents for verification. The bank is provided with a cash book with a cashier's report.
