Forms of primary accounting documentation when using cash registers. Forms of primary accounting documentation when using CCP Form 7 download sample form

primary accounting documentation for accounting of cash settlements with the population when carrying out trade operations using cash registers are approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132.

When accounting for cash settlements with the population when carrying out trade operations using cash registers, primary accounting documentation forms No. KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7 are used , KM-8, KM-9.

When commissioning new cash register equipment and when carrying out an inventory in organizations, the Act on transferring the readings of summing counters to zeros and registering control counters (fiscal memory report) before and after their transfer to zeros is used to formalize the transfer of readings of summing counters to zeros and registration of control counters cash register counters (form No. KM-1).

The transfer of the readings of summing counters to zero and the registration of control counters of cash registers is carried out in the presence of a commission, which necessarily includes a representative of the controlling organization or a representative of the tax department. The act is drawn up in two copies, one of which is transferred as a control copy to the organization that maintains and controls cash register equipment, the second copy remains in the organization.

The act is signed by the responsible persons of the commission consisting of a representative of the controlling organization, a manager, a chief accountant, a senior cashier and a cashier of the organization and records the readings of the following counters:

· control counters (fiscal memory report);

· registering the number of transfers of summing counter readings to zero;

· main summing counter;

· sectional summing cash counters.

When filling out the act, in the line “Number”/“Manufacturer” the number of the cash register equipment specified in its technical passport is indicated, in the line “Number”/“Registration” the number under which this cash register is registered with the tax department is indicated.

The reason for drawing up the act is indicated in the line “Bases”.

When repairing cash registers by specialists of the technical service center and when transferring them for work to other organizations, the Act on taking readings of control and summing cash meters when handing over (sending) the cash register for repair and when returning it to organization (form No. KM-2). Repair of cash register equipment is carried out with the permission of the organization's administration only after readings from summing cash and control counters (fiscal memory report) are taken.

The act is drawn up and signed by the members of the commission, which, as when drawing up the Act form No. KM-1, necessarily includes a representative of the controlling organization or a tax representative, as well as the manager, senior cashier, cashier of the organization and a specialist from the cash register technical service center.

An invoice is drawn up for the transfer of cash register equipment to another organization or to a technical service center for repair. The act, together with the completed invoice, is submitted to the organization’s accounting department no later than the next day. Notes about this are made in the Cashier-Operator Journal (form No. KM-4) at the end of the entries for the working day.

After the repair, the meter readings are checked and recorded in the report, and the casing of the cash register equipment is sealed.

There are often cases when the buyer refuses the purchase and turns to the administration of the trading organization with a demand to return the money to him. In this case, the manager signs the check punched at the cash register and allows the cashier to return the funds to the buyer, while the funds can only be returned against the check punched at the cash register and in the amount indicated on the check.

To process the return of money to customers (clients) using unused cash receipts, including erroneously punched cash receipts, it is used Act on the return of funds to buyers (clients) for unused cash receipts (form No. KM-3). The act is drawn up and signed in a single copy by a commission, which includes the manager, the head of the department or section, the senior cashier and the cashier-operator. The act, which lists the number and amount of each check, together with canceled checks pasted on a sheet of paper, is submitted to the organization’s accounting department, where it is stored in documents for this date.

It should be noted that the amount of money on checks returned by buyers (clients) is reduced by cash register revenue and is entered in the Cashier-Operator Journal (Form No. KM-4).

In all organizations that carry out cash settlements with the population using cash register equipment, the receipt and expenditure of cash for each cash register equipment is taken into account. For this purpose it is used Journal of the cashier-operator (form No. KM-4), which in addition is also a control and registration document of meter readings.

The journal must be laced, numbered and sealed with the signatures of a representative of the tax authority, as well as the head and chief (senior) accountant of the organization. The journal keeps records of revenue received using cash register equipment.

Entries in the journal are kept by the cashier-operator daily in chronological order in ink or a ballpoint pen. If errors are made when recording data in the journal, then the corrections made must be agreed upon and certified by the signatures of the cashier-operator, the manager and the chief (senior) accountant of the organization.

If the readings coincide, they are entered into the journal for the current day or shift at the start of work and certified by the signatures of the cashier and the administrator on duty.

The date of the report is indicated in column 1, the readings of cash counters at the beginning and end of the shift are recorded in columns 6 and 9, the total amount of revenue is indicated in column 10, the amount of revenue deposited in cash is recorded in column 11 of the journal, the amount of revenue from credit cards is indicated in Column 12 “Paid according to documents”.

To record the amounts issued on checks returned by customers, based on the data of the Act in form No. KM-3, as well as the number of zero checks printed per working day (shift), column 4 of the journal is provided. At the end of the working day (shift), the cashier draws up a cash report, along with which he hands over the proceeds to the senior cashier according to the cash receipt order.

An entry in the cashier-operator's journal is made after taking meter readings and checking the actual amount of revenue; the entry made is confirmed by the signatures of the cashier, senior cashier and administrator of the organization.

If there is a discrepancy between the results of the amounts on the control tape and the revenue, the reason for the discrepancy should be found out, and the identified shortages or surpluses should be entered in the appropriate columns of the Cashier-Operator Journal.

In many organizations operating without a cashier-operator (installation of cash registers on store shelves, for the work of waiters), a logbook for recording the readings of summing cash and control counters of cash register machines is used to record transactions for the receipt of cash (revenue) for each cash register equipment working without a cashier-operator (form No. KM-5). Like the previous journal, it is also a control and registration document of meter readings and must be laced, numbered and sealed with the signatures of a representative of the tax authority, the head and chief (senior) accountant of the organization.

Entries in the Journal are made by a specialist working on a cash register every day in chronological order after the end of the working day (shift) in ink or a ballpoint pen. The journal records the readings of control and summing cash counters and the amount of revenue. Reception - delivery of funds is formalized with the signatures of a representative of the organization’s administration, cashier-controller, seller, waiter and others. In case of discrepancies between the amount of actual revenue and the result of the amounts on the control tape, the reasons for the discrepancy are identified, and the identified shortages or surpluses are entered in the appropriate columns of the journal.

If corrections are made to the journal, the corrections made are stipulated and certified by the signatures of the cashier, cashier controller, seller or waiter, manager and chief accountant of the organization.

Every day, the cashier-operator draws up a report in one copy on the meter readings of cash register equipment and revenue for the working day (shift). Used to generate a report Certificate-report of the cashier-operator (form No. KM-6). The signed report, together with the revenue from the receipt order, is handed over by the cashier-operator to the senior cashier or the head of the organization. If the organization is small and has one or two cash desks, then it is allowed for the cashier-operator to hand over funds directly to the bank collector. The delivery of funds to the bank is reflected in the report.

Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift), while the amounts returned to customers (clients) using unused cash receipts are deducted. Revenue is confirmed by the signatures of department heads, while revenue is accepted and credited to the cash register on the basis of a cash receipt order and the report is signed by the senior cashier and the head of the organization.

The cashier-operator’s certificate-report is the basis for drawing up a summary report Information on meter readings of cash register machines and the organization’s revenue (form No. KM-7). This report is compiled by the senior cashier daily and, together with acts, certificates-reports of cashiers-operators, cash receipts and debit orders, and is submitted to the organization’s accounting department before the start of the next shift. This form is a table in which, according to meter readings at the beginning and end of work for each cash register equipment, revenue is calculated and distributed among departments, which is confirmed by the signatures of the heads of departments (sections). The totals of the meter readings of all cash register equipment and the total revenue of the organization with its distribution by departments, as well as the total amount of funds issued to customers based on their returned cash register receipts, are summarized at the end of the table. The form is signed by the head and senior cashier of the organization.

In the event of a breakdown of the cash register, if it is impossible to eliminate the malfunction by the cashier, the administration calls a specialist from the cash register technical service center. Also, the technical service center specialists carry out scheduled technical inspections, during which the condition of the mechanisms of the electronic and software parts of the cash register is checked, and minor faults are eliminated.

In organizations, to reflect these facts, they use Journal of calls for technical specialists and registration of work performed (form No. KM-8). The journal is kept by the head of the organization or his deputy, but is maintained by a specialist from the technical center, who makes notes on the work performed, in particular, on the sealing and contents of the stamp imprint. If it is necessary to repair a cash register at a technical service center, the management of the organization is informed about this and a corresponding entry is also made in the journal, which is confirmed by the signatures of a specialist from the technical service center and the person in charge of the organization regarding the acceptance of the cash register repair work.

Form KM-7. Information about counter readings of cash register machines and the organization’s revenue

To fill out a summary report on the results of information from cash register counters and the gross income of the enterprise for the past working day, a document called Information on the readings taken from cash register counters and the establishment's revenue in the KM-7 form is used.

This information becomes an addition to the certificate-report of the cashier-operator KM-6 for the real day. OKUD form code 0330107.

The senior cashier fills out the KM-6 form and daily, together with acts, certificates-reports of cashiers-operators, receipt and expense orders, is transferred to the accounting department before the beginning of the next day.

You can download a sample of a cash receipt order KO-1 here, and a sample cash receipt order KO-2 can be downloaded from this link.

Form for information on KKM meter readings:

Sample of filling out information about KKM meter readings, form KM-7

Form KM-7, according to the counter data at the beginning and at the end of the work shift for a separate cash register, contains the calculation of revenue. Accounting is made of its distribution by departments and sections. The heads of these departments verify all data with signatures.

The necessary table is compiled, at the end of it the totals of the information from all cash register counters and all the total revenue of the enterprise are compiled, with its distribution among departments.

If during the work of the shift there was a fact of return, and a certain amount of money was returned to the client on the basis of the provided check, then a special regulatory act is drawn up, which indicates the returned amount of cash, and it is signed by the head and chief cashier of the institution. This amount ultimately reduces the total revenue.

Method of entering information into the KM-7 form

When filling out the KM-7 form, a certain order is taken into account.

Initially, the details of the organization are filled out in the form for information about KKM meter readings. Forms are entered according to the general Russian classifier of management documentation and the classifier of institutions and organizations.

Each form has an individual serial number. Numbering starts from the beginning of the year, indicating the date and real time.

Data is entered into KM-7 in accordance with the following columns:

1 – enter KKM No.;

2 – enter the serial number of the KKM;

3 – registration number of the cash register;

4 – enter the number at the end of the control meter shift;

5 – information from the meter is recorded;

6 – contains a statement of the summing cash counter at the beginning of the shift;

7 – information about the summing cash counter at the end of working hours is recorded;

8 – the amount of profit minus the returned funds is fixed;

9, 11, 13 – information about profit by sections is entered;

10, 12, 14 – signatures of the relevant departments are affixed.

Another cash document that must be filled out on a daily basis is the cashier-operator’s journal KM-4.

Form KM-7 form - download.

Information about the readings of KKM counters, form KM-7, sample filling - download.

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How to fill out cash reports KM-6, KM-7 when replacing EKLZ

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The rationale for this position is given below in the materials of the Glavbukh System

End of work shift

At the end of the work shift, the cashier-operator:

• based on the Z-report, makes entries in the cashier-operator’s journal according to form No. KM-4. In this case, column 9 reflects the readings of the summing counters taken in the presence of the cashier-operator by the senior cashier (the head of the organization, his deputy, the head of the section) at the end of the shift. The amount of revenue received per shift is reflected in column 10. Columns 11–14 indicate the amounts of revenue handed over, and column 15 indicates the amounts issued to customers when returning goods. The register must be signed by the cashier-operator, the senior cashier (the head of the organization, his deputy, the head of the section, etc.);
• draws up a certificate-report of the cashier-operator in form No. KM-6. This document also reflects the readings of control and summing meters, the amount of revenue per shift and the amount of money returned to customers. The report is drawn up in one copy and, together with the proceeds, is transferred to the main cash desk.*
• returns to the senior cashier of the main cash register the amount of money received at the beginning of the shift for change and initial settlements with customers. This return is recorded in the book of accounting of funds accepted and issued by the cashier in form No. KO-5. To confirm the return of this amount, the senior cashier signs in column 9.

Based on the certificates-reports of cashiers-operators, the cashier (senior cashier) draws up a summary report for all cash registers (form No. KM-7 “Information on meter readings of cash register machines and the organization’s revenue”)* It is compiled in one copy. Columns 5–7 of the summary report reflect the meter readings of each cash register, and column 8 – the amount of revenue. It is separately indicated how much money was given to customers when returning goods and what amounts were entered erroneously. The summary report is signed by the senior cashier and the head of the organization. It is transferred to the accounting department along with incoming and outgoing orders and certificates and reports from cashiers-operators. This procedure is provided for in the instructions. approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank

2. DECISION OF THE GOSCOMSTAT OF RUSSIA dated December 25, 1998 No. 132

It is used to draw up a report by the cashier-operator on the readings of the counters of the cash register and the revenue for the working day (shift).* The report is drawn up in one copy daily by the cashier-operator, signs it and, together with the revenue, submits it to the senior (chief) cashier according to the receipt order or the head of the organization. In small organizations with one or two cash desks, the cashier-operator hands over the money directly to the bank collector. The transfer of money to the bank is reflected in the report. Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift) minus the amount of money returned to customers (clients) using unused cash receipts and is confirmed by the corresponding signatures of department heads. When accepting and posting money at the cash desk, the report is signed by the senior cashier and the head of the organization. The report serves as the basis for drawing up a summary report Information on the meter readings of cash register machines and the organization's revenue (Form N KM-7).

INTELLIGENCE
about the readings of cash register counters
cars and the organization's revenue
(Form N KM-7)

It is used to compile a summary report on the meter readings of cash register machines and the organization’s revenue for the current working day and is an appendix to the cashier-operator’s Certificate-report for the current date.*
It is compiled in one copy by the senior cashier daily and, together with acts, certificates and reports of cashiers-operators, receipts and expenditure orders, is transferred to the organization’s accounting department before the start of the next shift. In the form, according to the meter readings at the beginning and at the end of work, revenue is calculated for each cash register, including its distribution among departments, which is confirmed by the signatures of the relevant department (section) heads. At the end of the table, the meter readings of all cash registers and the total revenue of the organization are summed up with its distribution by departments (sections). According to the acts, the total amount of money issued to buyers (clients) based on the cash receipts returned by them is indicated, by which the total revenue of the organization is reduced. The information is signed by the head and senior cashier of the organization.

Maria Machaikina, expert of the BSS "System Glavbukh".

Answer approved by Alexander Rodionov,

Deputy Head of the BSS Hotline "System Glavbukh".

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Answers to questions on the topic: Form KM-7

Hello!
Please tell me how to correctly fill out the KM6 form, if for example, at the beginning of the shift (column 5) - 5.00, at the end of the shift (column 6) - 12.00, in column 7 respectively - 7.00, but in these 7 .00 is included in the terminal - 2.00, so what amount should I put in column 7? And then how to fill out KM7? Thanks in advance!

Hello, Olga! In the Total revenue line in the amount of the certificate-report of the cashier-operator KM-6, exactly the revenue deposited at the organization’s cash desk minus cash returns is entered. That is, only the actual amount of cash in the cash register at the end of the working day (shift). Cashless payments are not related to the KM-6 form. The cashier submits Form KM-6 Certificate-report of the cashier-operator, along with the proceeds, according to the receipt order to the cash desk of the enterprise's accounting department. Form KM-7 Information about the readings of cash register counters and the organization’s revenue is an appendix to the Cashier-Operator’s Certificate-Report (Form KM-6) and is stored with it in the archives of the enterprise in ANY form convenient for you.

Information about the meter readings of cash registers and the organization's revenue in the KM-7 form is used to compile a summary report on the meter readings of cash registers and the organization's revenue for the current working day and is an appendix to the Certificate - report of the cashier - operator for the current date. OKUD form code 0330107.

It is compiled in one copy by the senior cashier daily and, together with acts, certificates - reports of cashier -operatorists, parish and expenditure orders are transferred to the organization’s accounting department before the work of the next shift.

In the form, according to the meter readings at the beginning and at the end of work, revenue is calculated for each cash register machine, including its distribution among departments, which is confirmed by the signatures of the corresponding heads of departments (sections).

At the end of the table, the meter readings of all cash registers and the total revenue of the organization are summed up with its distribution by departments (sections).

According to the acts, the total amount of money issued to buyers (clients) based on the cash receipts returned by them is indicated, by which the total revenue of the organization is reduced.

The information is signed by the head and senior cashier of the organization.

Information about the readings of KKM counters, form KM-7

Every day at the end of the working day, the cashier must fill out a number of documents; if the organization has several cash registers, then one of the mandatory reports is Information on the readings of cash register counters, form KM-7. This form is a summary report that reflects data on all available cash registers. In this article we will analyze the design of this document. The KM-7 form itself can be downloaded below. As an example, we filled out information about the readings of cash register counters; a sample can be downloaded below.

By the way, if the company has only one cash register, then the cashier needs to fill out a certificate-report of the cashier-operator instead of the KM-7 form.

Daily mandatory cash reports also include a journal in form KM-4.

The unified form KM-7, which is used for filling out, was approved by the State Statistics Committee of Russia dated December 25, 1998 No. 132.

Form KM-7. Filling

The completed information form is attached to another daily cash report - the report of the cashier-operator in the KM-6 form, a sample of which can be downloaded here. Both forms are transferred by the cashier to the accounting department, and cash receipts and expenses for the day are attached to the reports.

Sample filling

Filling out information about the meter readings of cash register machines is carried out on the basis of reports prepared by cashiers in the KM-6 form.

The KM-7 form reflects data on cash register readings and daily revenue for each department.

The report header has a standard appearance; the name of the organization and its details are filled in, and if necessary, the structural unit is indicated.

A continuous serial number is indicated as the number of the KM-7 form. The current date is indicated and supplemented with time in hours and minutes (this data is taken from the Z-report).

At the top right are the numbers and dates of the cashiers’ reports, to which the KM-7 form is attached.

Next comes a table in which you need to reflect information about the readings of each cash register, as well as information about daily revenue. An example of filling out this table can be seen by downloading the completed KM-7 sample below.

For each cash register, the table must reflect the following information:

1 #8212; cash register number (the number is assigned to the cash register by the organization independently);

2#8212; KKM number (taken from the factory passport for the cash register);

3#8212; KKM registration number (given to the cash register when it is registered with the tax authority);

4#8212; Z-report number;

5#8212; this column of the KM-7 form does not need to be filled out;

6#8212; KKM cash counter data at the beginning of the day;

7#8212; similarly at the end of the day;

8#8212; daily revenue;

9-14 – information on daily revenue broken down by department.

At the bottom of the table, the total revenue for the day is calculated, including a breakdown by department (that is, for columns 8-14).

The amount of money returned to buyers according to the acts is written below under the table in a separate line. The amount is written in capital letters.

The completed form in the KM-7 form is signed by the senior cashier and the head of the enterprise.

The document is printed in one copy on a sheet of form A-4 on both sides.

As an example, we suggest downloading the KM-7 form we filled out.

Source/official document: Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132

Document title: Form KM-7 (OKUD 0330107)
Format:.xls
Size: 30 kb

Determination of the KM-7 shape

Form KM-7 is one of the forms of primary reporting on trade operations. In this case, cash register equipment must be used. Regulation of the use and completion of the unified form is defined in Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132. A summary is made of the information on the counters of cash registers and the funds received by the organization. FormKM-7 is an application for a cashier-operator’s report for a shift.

Application of the KM-7 form

In cases where an organization operates several cash registers at once, then it is required unified form KM-7. This form helps to compile a consolidated report on information about the income of a legal entity from all cash registers used. Moreover, the report is drawn up for the current day of the organization’s work.

The senior cashier prepares one copy of the KM-7 form and, together with other reporting documents, sends it to the accounting department at the end of the work shift. Form KM-7 indicates information for each cash register at the beginning of the work shift and at its end. The amount of revenue is certified by the signature of the head of each department.

The organization's total revenue is entered in a special field on the KM-7 form. The information specified in the document makes it possible to evaluate the efficiency of the enterprise. The distribution of funds among departments of the organization also occurs based on the daily reporting table. Indications from cash registers must be signed by the senior cashier, as well as the head of the organization.

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Form No. KM-7 is used to compile a summary report on the readings of cash register machines (KKM) counters and the organization’s revenue for the current working day. This form is an appendix to the cashier-operator's Certificate-report for the current date.

The unified form No. KM-7 was approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

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How to correctly fill out form No. KM-7

It is compiled in one copy by the senior cashier daily and, together with acts, certificates and reports of cashiers-operators, receipts and expenditure orders, is transferred to the organization’s accounting department before the start of the next shift.

In the form, according to the meter readings at the beginning and end of work, revenue is calculated for each cash register, including its distribution among departments, which is confirmed by the signatures of the relevant department heads. At the end of the table, the meter readings of all cash registers and the total revenue of the organization are summed up with its distribution by department.

According to the acts, the total amount of money given to customers based on their returned cash receipts is indicated, by which the total revenue of the organization is reduced. The information is signed by the head and senior cashier of the organization.

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In what cases are organizations required to fill out the KM-7 form, and in what cases are they not? For example, enterprise No. 1 has a main cash register and an operating cash desk. There is one cash register in the operating cash register. Every day, the cashier-operator hands over the proceeds to the cashier of the main cash register of the enterprise. The cashier-operator submits fiscal reports to the cashier of the main cash register KM-4. In this case, does the cashier of the enterprise’s main cash desk need to fill out a KM-7 certificate? If a second cash register appears at the enterprise, what is the situation with the KM-7 certificate? Second example: enterprise No. 2 has a separate division. in a separate division there are 2 cash desks: the operating cash desk (cash desk with the 1st cash register) and the main cash desk of the enterprise. The cashier-operator and the cashier of the main cash register of a separate division are one and the same person. Every day, the cashier credits the proceeds to the main cash desk of the separate division, and the next day hands over the proceeds to the cashier of the head division for the previous day according to cash register. Does KM-7 fill in this case? If 1 more cash register appears in a separate division, is it necessary to register KM-7?

According to the Directions (Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132), form N KM-7 is used to compile summary report on cash register counter readings and the organization’s revenue for the current working day and is an attachment to the cashier-operator’s Certificate-report for the current date.

The concept of “summary report” implies the presence of several objects that are subject to reporting. In this case it is CCT. Thus, if there are several cash registers (more than one) at an enterprise or separate division, the KM-7 form must be filled out.

In this case, Form N KM-7 refers to documentation related to the use of cash register equipment in accordance with the Law on Cash Register Equipment. And, therefore, its failure to present it to the tax authority during an audit may lead to an administrative fine under Art. 19.7 Code of Administrative Offenses of the Russian Federation:

For officials - from 300 to 500 rubles;

For legal entities - from 3,000 to 5,000 rubles.

Thus, for both the first and second examples, the need to fill out the KM-7 form will appear only when installing another cash register.

The rationale for this position is given below in the materials of the Glavbukh System

The use of cash registers is associated with the preparation of various primary documents.

End of work shift

At the end of the work shift, the cashier-operator:

• based on the Z-report, makes entries in the cashier-operator’s journal in form No. KM-4;
• draws up a certificate-report of the cashier-operator according to form No. KM-6. This document also reflects the readings of control and summing meters, the amount of revenue per shift and the amount of money returned to customers. The report is drawn up in one copy and, together with the proceeds, is transferred to the main cash desk.
• returns to the senior cashier of the main cash register the amount of money received at the beginning of the shift for change and initial settlements with customers. This return is recorded in the book of accounting of funds accepted and issued by the cashier in form No. KO-5. To confirm the return of this amount, the senior cashier signs in column 9.

This procedure is provided for in clause 6.1 of the Model Rules, approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104, clauses 4.5 of the Bank of Russia instructions dated March 11, 2014 No. 3210-U, instructions for filling out forms No. KM-4 and No. KM- 6, approved instructions for filling out form No. KO-5, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Based on the certificates-reports of cashiers-operators, the cashier (senior cashier) draws up a summary report for all cash registers (form No. KM-7 “Information on meter readings of cash register machines and the organization’s revenue”). It is compiled in one copy. Columns 5–7 of the summary report reflect the meter readings of each cash register, and column 8 – the amount of revenue. It is separately indicated how much money was given to customers when returning goods and what amounts were entered erroneously. The summary report is signed by the senior cashier and the head of the organization. It is transferred to the accounting department along with incoming and outgoing orders and certificates and reports from cashiers-operators. This procedure is provided for by the instructions approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.*

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

2. Article:What cash reports should be kept?

Is it required to maintain forms KM-6 “Cashier-operator’s certificate-report” and KM-7 “Information on KKM meter readings and the organization’s revenue”?

From January 1, 2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. This follows from Article 9 of the Accounting Law.

At the same time, this norm does not apply to state and municipal institutions.

They must use the document forms contained in the appendices to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. At the same time, forms No. KM-6 and No. KM-7 are not indicated there. Consequently, current legislation does not formally oblige the completion of these forms after January 1, 2013.

However, information from the Ministry of Finance of Russia No. PZ-10/2012 explains that the forms of documents used as primary accounting documents established by authorized bodies on the basis of other federal laws continue to be mandatory. For example, cash documents*.

On the one hand, the forms mentioned in the question do not apply to cash documents.

At the same time, these forms are used when carrying out tax and financial control activities. For example, let us turn to paragraph 34 of the Administrative Regulations... on monitoring and supervising compliance with the requirements for cash register equipment... approved by order of the Ministry of Finance of Russia dated October 17, 2011 No. 132n. According to it, when performing a state function, depending on the period being inspected and the specifics of cash payments, inspection specialists consider, in particular, the cashier-operator’s journal, the cashier-operator’s certificate-report, as well as information about the meter readings of cash register machines and the organization’s revenue *.

I.A. Kolodin,
budget accounting expert