The purpose of controlling the production cycle and costs is. Production cycle audit. Preliminary assessment of the control of the cycle of movement of funds for labor remuneration
2.2 Automation of cash transactions
At the enterprise CJSC "Trading House" CenterObuv "for the automation of accounting, the program" 1C: Accounting 8.0 "is used
To register the receipt of cash at the cash desk of the organization, the document "Receipt cash order" is intended.
This document reflects the following types of business transactions:
- Payment from the buyer;
- Acceptance of retail proceeds;
- Refund of funds by the accountable person;
- Refunds from the supplier;
- Receiving cash at the bank;
- Settlements on loans and borrowings with counterparties;
- Other receipt of funds.
In accordance with the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using payment cards", organizations and individual entrepreneurs when making cash settlements with customers at the time of payment are obliged issue cashier's checks. For this purpose, the 1C: Enterprise 8.0 program implements the ability to print an incoming cash order on the fiscal registrar.
To print a cashier's check in the document "Receiving cash order", use the button "Check". When you click on the "Check" button, the program will ask for the document to be posted and, if the answer is positive, it will print the cashier's receipt. The check number will be reflected in the form of a cash receipt order.
When filling out the "Receipt cash order" (Appendix
No. 8), the name of the enterprise is indicated (the full name of the enterprise or abbreviated, if provided for by the charter of the enterprise), in the cash office of which cash is received. In this case, it is TsentrObuv Trading House CJSC. The identification codes of the enterprise according to OKUD - 0310001 and OKPO - 77327639 are also indicated.
The document indicates the number of the document and the date of its preparation - 11/06/2008; indicate the credit of the account corresponding to the debit of account 50 "Cashier" and the amount in figures that is credited to the cashier - 18000.
Based on the "Receipt cash order", a transaction is generated:
Accepted at the cashier's office proceeds for sold inventory items
Debit 50 Cashier Credit 76 Settlements with various debtors and creditors - 18000.00
The document indicates from whom it was received, in this case it is Cash register No. 20632083 and the basis for depositing cash into the cashier of the enterprise is the proceeds of cash register No. 20632083.
Below is the amount of revenue in words:
Eighteen thousand 00 kopecks, attachment: Control tape No. 0590 and the signatures of the chief accountant - Alferova NA are indicated. and the cashier - Medvedeva D.V. and decryption of signatures.
In the 1C "Enterprise 8.0" program, the receipt is generated automatically.
To register the cash outflow from the cash desk, the document “Cash outflow order” is intended.
Cash withdrawal using an expense cash order (CSC) is carried out in the following cases:
Depending on the number of persons to whom the funds are issued:
1) the issuance of funds to one person who:
a) is a full-time employee of the enterprise;
b) is not a full-time employee of the enterprise;
2) registration of one cash settlement service for the total amount of funds issued to several persons according to the payroll or payroll.
Depending on the type of cash settlement operations, the following applies:
1) for entering them into the bank's cash desk and crediting them to the current account of the enterprise;
2) to pay salaries;
3) to pay for the received products (goods, works, services), etc.
"Cash outflow order" (Appendix No. 9) is filled in the same way as "Incoming cash order". The following mandatory details must be indicated in the RSC:
1. The name of the enterprise - CJSC "Trading House" CenterObuv ";
2. Codes of the enterprise according to OKUD - 0310002 and OKPO - 40429196;
4. Corresponding account: The debit of the account corresponding to the credit of account 50 "Cashier" is indicated;
5. The amount to be paid is indicated in figures - 1352.00;
Based on the data on the correspondent account and the amount of the payment, a transaction is drawn up:
Refunded to the buyer who returned the product to the store during the warranty period
Credit 50 "Cashier" - 1352.00
6. Indicate the recipient of the funds - ND Belozerova;
7. Indicate the reason for the issuance of cash from the cash desk of the enterprise: Return of goods from the buyer;
8. The amount is indicated in words;
9. Indicates the documents related to the operation of depositing cash to the cashier, attached to the PQS. In this case, such a document is a Statement from the buyer;
10. Signatures of the head of the company and the chief accountant. During the absence of the manager or chief accountant of the cash settlement service, the persons - employees of the enterprise, who have been granted the right to sign cash documents by the manager or owner of the enterprise - have the right to sign. If documents are attached to the cash settlement office that serve as the basis for the issuance of funds from the cash desk and they have the authorization signature of the head of the enterprise, then the signature on the cash settlement facility itself is not required;
11. Indicate the name and number, when and by whom the recipient's identity document was issued. This line may not be filled in if a full-time employee of the enterprise receives cash;
12. Indicate the cashier who issued the funds from the cash desk.
Expenditure documents are signed by the cashier immediately after the money is issued, and the documents attached to them are canceled with an imprint of the “Paid” stamp or a similar inscription indicating the date (day, month, year).
It must be remembered that:
- the transfer of cash management services is made directly from the accounting department to the cashier;
- handing out cash settlement services to persons receiving money is prohibited;
- cash disbursement under cash settlement services can be carried out only on the day they are drawn up and only to the person indicated in the order, with the exception of the issuance of funds from the cash desk by power of attorney and registration of cash settlement facilities for the issued funds according to the Payroll or Payroll.
In 1C: Accounting 8, the cash book is a reporting form that reflects cash flows.
The user can print a paper reporting form containing loose sheets of the cash book and cashier's reports for an arbitrary period of time.
The current procedure for conducting cash transactions in the Russian Federation "obliges the cashier to do this every day, therefore, the cashier of CJSC" Trading House "CenterObuv" is correct to act as follows. At the end of each working day, the cashier prints out from "1C: Accounting 8" two sheets of the "Cash Book" reporting form for the completed working day: a loose leaf of the cash book and the cashier's report (these sheets are identical to each other). The cashier gives both sheets with the attachment of cash documents to the chief accountant, he signs the slip sheet and returns to the cashier. Collected loose sheets of the cash book are filed by the cashier in the cash book during the reporting period.
An important feature of the cash book is that it is built unified for ruble and foreign currency cash orders. The cash book also contains entries on the revaluation of foreign currency cash.
Based on Appendix No. 10 "Cash Book" (loose leaf), the following transactions are formed:
1. Accepted at the cashier's office proceeds for sold inventory items:
Debit 50 Cashier Credit 76 Settlements with various debtors and creditors - 18,000.00
2. Accepted at the cashier's office proceeds for sold inventory items:
Debit 50 Cashier Credit 76 Settlements with various debtors and creditors - 3173.00
3. Cash funds of TsentrObuv Trading House CJSC were transferred to the collector for sending to the bank:
Debit 57 "Transfers in transit" Credit 50 "Cashier" - 19000,00
4. Refunded to the buyer who returned the product to the store during the warranty period
Debit 76 "Settlements with different debtors and creditors"
Credit 50 "Cashier" - 1592.00
5. Refunded to the buyer who returned the product to the store during the warranty period
Debit 76 "Settlements with different debtors and creditors" Credit 50 "Cashier" - 1352.00
The total for the day is determined by income and expense. For this, the sum of all received and issued funds from the cash desk is calculated.
Total per day (income) = 18000 + 3173 = 21173
Total per day (expense) = 19000 + 1592 + 1352 = 21944
Any management system needs an appropriate information support system. One of the most important mechanisms for collecting, summarizing and processing information is accounting. In modern economic conditions, it is almost impossible to manage the complex economic mechanism of enterprises without timely and reliable economic information, which is clearly provided ...
There is a lack of communication with accounting software. As a result, it becomes necessary to link legislation and accounting directly to the chief accountant, which sometimes causes difficulties. Chapter 3. AUDIT OF THE FINANCIAL RESULTS OF THE ENTERPRISE AND THE USE OF PROFIT 3.1 Methodology for auditing the financial results of the enterprise Establishment of market relations ...
Changes in legislation governing the accounting procedure. Today we are analyzing the third generation of Russian automated accounting systems. Stages of accounting automation in Russia The first stage in the development of accounting automation software coincided in time with the restructuring, when in Russia there was a real need for software of this type ...
Of money
Of money
Automation of payments using electronic
Electronic money transfer can be carried out, as we noted earlier, through the use of payment instruments that provide the client with access to a bank account, but also through prepaid instruments (electronic money).
Electronic money in the Republic of Belarus exists as an independent category, which, along with cash, is classified as a means of payment.
The procedure for performing transactions with electronic money by banks of the Republic of Belarus, other legal entities, individual entrepreneurs, as well as individuals on the territory of the country is regulated by the "Rules for the implementation of transactions with electronic money" dated November 26, 2003. No. 201, etc.
Transactions with electronic money are carried out by issuers, agents, holders in accordance with the rules of payment systems using electronic money, the rules of issuers and the terms of contracts.
Electronic money- these are units of value in electronic form, accepted as a means of payment when making settlements and expressing the amount of the issuer's unconditional and irrevocable obligation to repay these units.
Electronic money can be hardware-based (smart cards), the carrier is a microchip, and software-based.
The main differences between electronic money:
ž are accounted for on one collective account, i.e. electronic money is not stored in the personal accounts of clients;
ž anonymity. Unlike non-cash money, electronic money is not recorded in the bank accounts of clients;
ž smart card - is allocated as an independent carrier of electronic money;
ž interest is not charged.
Types of transactions carried out by banks with electronic money: issue (issue); Spread; usage; repayment
Emission of electronic money is the activity of an issuer to issue electronic money into circulation by exchanging it for cash or non-cash funds with the provision of the possibility of their redemption.
Banks issue electronic money on the territory of the Republic of Belarus.
Issuing bank:
- carries out the issue of electronic money;
- assumes an unconditional and irrevocable obligation to redeem the issued electronic money;
- ensures the timeliness of 0 calculations;
- informs clients (about the conditions and procedure for the issue, distribution, use and redemption of ED).
The distribution of electronic money of issuing banks on the territory of the Republic of Belarus is carried out by agents.
Distribution - the activity of an agent issuing electronic money in exchange for cash or non-cash funds.
Agent- a legal entity, including a bank, with the exception of the issuer, an individual entrepreneur who are residents, have accounts in banks that distribute and (or) redeem electronic money under an agreement with the issuer, i.e. its role is to spread electronic money.
To carry out transactions with electronic money, the agent bank must have a special permit (license) of the National Bank for banking activities, which provides for the right to provide settlement and (or) cash services to individuals and legal entities.
Holders of electronic money are: individuals; legal entities; individual entrepreneurs
To purchase electronic money issued by banks, legal entities, individual entrepreneurs, individuals deposit cash at the cash desk of the issuing bank (agent), make a postal order or transfer funds in a non-cash form to the corresponding balance account of the issuing bank (agent's account ) in the manner established by the legislation of the Republic of Belarus.
The distribution of electronic money of issuing banks can be carried out through ATMs, self-service payment and information terminals, payment terminals, cash withdrawal points, as well as belonging to agents that are not banks, software and hardware devices that are owned by agents that are banks, allowing, in accordance with by the legislation of the Republic of Belarus to carry out operations for accepting cash (cash-in devices).
The organization of settlements using electronic money is carried out by opening wallets and depositing cash to the bank's cash desk (replenishment).
Online wallet- plastic card or personal computer software containing electronic money and providing access to them.
Types of e-wallets:
WMR - the equivalent of Russian rubles (type R purse),
WMZ - equivalent to US dollars (type Z wallet),
WME - Euro equivalent (type E purse),
WMU - the equivalent of the Ukrainian hryvnia (U-type purse),
WMB - equivalent of Belarusian rubles (type B wallet),
WMY - the equivalent of Uzbek sums (purse of type Y),
WMC and WMD - equivalent of WMZ for credit transactions on C- and D-purses
WMG - the equivalent of gold (type G wallet).
It is very simple to register an electronic wallet: you do not need to go to the bank, open an account, sign an agreement, pay money for it. You can get your wallet or several wallets on the website www.easypay.by without leaving your computer. You do not need to download and install the program on your computer. The registration procedure takes 2-5 minutes.
Go to the "Register a wallet" section, fill out the proposed form. A link will be sent to your e-mail, follow the link to confirm your registration. From now on you have an EasyPay wallet! The browser window will display information about your new wallet (wallet identifier (number), login password, reusable control code to confirm payments, etc.). Save your wallet details out of the reach of unauthorized persons. Be careful, the information in the browser window is displayed only once and for security purposes it is not saved in the wallet. In your wallet, the login password and reusable control code can be changed to others more convenient for you. It is recommended to do this during the first login session to your wallet and be sure to do this before the first replenishment of the wallet with money. Change them periodically to new ones. And don't forget to write them down.
You do not have to fill in your personal data - they are not required to open a wallet and use EasyPay. However, it should be borne in mind that if you forget the password for accessing the wallet or lose the reusable control code for confirming payments, EasyPay will be able to restore the lost wallet details or return the funds in your wallet only if you provided the system with your personal information. ... In the absence of such information, it will be impossible to reliably establish that you are the owner of this wallet.
Replenishment of an electronic wallet - a cash deposit to the bank's cash desk or postal order, the wallet number and password are indicated. The amount may exceed the amount of electronic money (payment for opening a wallet and for services provided).
The issuing bank, the agent bank are obliged to ensure the identification of individuals who open or open electronic wallets, in the presence of any of the following cases:
ž if the amount on the wallet is from 1000 or more base values;
ž wallet balance of 1000 or more base units;
ž using more than 90 base units within one business day.
To carry out identification, an individual presents an identity document to an authorized person of the issuing bank, agent of the issuing bank, agent bank, and concludes an agreement with the issuing bank, an agent on behalf of the issuing bank, agent bank, which provides for the rights and obligations of the parties under emission, distribution, use and redemption of electronic money, as well as containing information about an electronic wallet opened in the name of an individual.
Identification of legal entities and individual entrepreneurs is required.
To conclude a contract, you must:
1. Have a registered company (legal entity) or be registered as an individual entrepreneur.
2. Have a website or web page on the Internet, indicating the services and goods provided.
3. Conclude with the bank and sign in paper form (you can by mail) "Agreement for settlement and cash services with electronic money."
When using electronic money, the maximum amount of one operation performed with the participation of legal entities (individual entrepreneurs), individuals, should not exceed 30 base values.
Employees of a legal entity (individual entrepreneur) who have received electronic money to pay for travel and other expenses abroad, as well as on the territory of the Republic of Belarus, draw up reports on the amounts of funds spent, submit them and the necessary supporting documents, and also return them to the legal entity (individual entrepreneur ) unused funds.
Redemption of electronic money (exchange of electronic money for cash or non-cash funds) denominated in Belarusian rubles can be carried out:
ž for holders - individuals - in Belarusian rubles or in foreign currency;
ž to holders - legal entities (individual entrepreneurs) - residents - in Belarusian rubles;
ž holders - legal entities (individual entrepreneurs) - non-residents - in Belarusian rubles or in foreign currency in accordance with the legislation of the Republic of Belarus.
The main elements of the infrastructure of electronic money systems and the mechanism of information interaction between participants will be almost identical and are presented in Figure 12.
Figure 12 - Diagram of relations in electronic systems
The first operation - the emission of electronic money - is associated with the exchange of cash or deposit money for electronic units of value. Such an exchange can take place either through branches of banks, or virtually, in a network of ATMs, terminals, through computer networks using special software.
This information is received by the issuing bank, which records the debt on electronic money and transfers information to the system operator (if any) to reflect the amount of electronic money on a virtual account in the electronic money system or record information about the cost on the software (hardware) tool of the owner. From this moment, the electronic value begins its circulation and can be used either in trade and service organizations, or on the Internet, or transferred to another person, depending on the rules of the system. The issuer of electronic money must adequately protect the electronic value from counterfeiting. After using electronic money, these units of value can be presented to the issuing bank for redemption.
Despite the many ways to make retail payments, their essence remains the same - the fulfillment of the payer's obligations to the beneficiary. At the same time, in modern banking systems, ultimately, the use of various payment instruments and means of payment leads to the initiation of an electronic transfer of funds. From these positions, ensuring the efficiency of retail payments is associated with the integration of new payment solutions into the existing banking payment infrastructure.
Automation of accounting of cash transactions solves the following tasks:
· Carrying out cash and foreign exchange transactions at the bank's cash desks;
· Automatic accounting of valuables and forms of strict reporting;
· Interaction of cash desks and bank vaults;
· Accounting of cash in the context of cashier jobs, summing up the cash registers.
Organization of cash work in banks of the Republic of Belarus is carried out in accordance with the Instruction on the organization of cash work in banks and non-bank credit and financial organizations of the Republic of Belarus, approved by the Resolution of the Board of the National Bank of the Republic of Belarus No. 211 dated December 21, 2006 (as revised on 26.08.2010 N 362).
To provide cash services to bank customers, as well as to carry out operations with cash and other valuables, banks create cash nodes.
The device and equipment of cash registers must comply with technical requirements and ensure normal conditions for the work of personnel and customer service, as well as the safety of valuables, documents and the safety of employees. The most fortified room of the checkout center should be a store of valuables.
For comprehensive customer service and cash processing, banks can open: incoming, outgoing, incoming and outgoing, evening cash desks, cash desks for the preparation of advances and cash desks for recalculating cash.
For the posting of all received cash and other valuables and for making cash cash transactions, an operating cash desk is created in the bank.
Acceptance of cash Belarusian rubles at the bank's cash desk is carried out according to the following documents:
· An announcement for a payment in cash, which is a set of documents consisting of an announcement, an order and a receipt;
· A notice, which is a set of documents, consisting of a notice and a receipt;
· Notification in accordance with the form established by the payee;
· A set of receipts;
· Cash receipt order.
Receipt of foreign currency in cash at the bank's cash desk is carried out according to an incoming foreign exchange order.
Acceptance of values subject to accounting on off-balance sheet accounts at the bank's cash desk is carried out on an incoming off-balance sheet order.
Having received an incoming cash document from the responsible executor, the cashier checks the signature of the depositor of cash, the presence and identity of the signature of the executive of the bank (according to the documents subject to additional control, the presence and identity of the signature of the person entitled to the control signature) with the samples he has, verifies the compliance of those specified in their amounts in figures and in words, and in the announcement for a payment in cash and a set of receipts, in addition, the identity of the amount indicated in the constituent parts of the set of these documents. After checking the incoming cash documents, the cashier calls the depositor of cash and accepts it by sheet-by-sheet recount.
Having received a notification from the client, the cashier checks the presence of the signature of the depositor of cash and the identity of the amounts indicated in its component parts, after which he accepts the cash in a sheet-by-sheet count.
There should be cash on the cashier's desk only from the person who brings it. All cash previously accepted by the cashier must be kept in individual storage facilities.
After receiving cash on notifications (utility bills), the cashier enters the amount, payer and payee details, as well as other details specified by the agreement between the bank and the payee in the register of accepted payments. The register of accepted payments is kept separately for each payee.
At the end of the working day, on the basis of incoming cash documents, the cashier draws up a report certificate of cash turnovers for the day and balances of valuables and compares the amount for this certificate with the amount of actually received cash (after which he sends notifications or notifications together with registers of accepted payments to the responsible executor for drawing up cash receipts). cash orders and reflection of transactions on accounting accounts). Notices and registers of accepted payments are sent to the payee, cash receipts are returned to the cashier for a report to the manager of the operating cash desk.
The cashier forms and packs the received cash and hands it over together with the report certificate and incoming cash documents to the manager of the operating cash desk.
Cash withdrawal of Belarusian rubles from the bank's cash desk is carried out according to the following documents:
- checks from cash checkbooks of established forms;
- cash outflow order.
Issuance of foreign currency in cash from the bank's cash desk is carried out in accordance with an outgoing currency order.
To carry out expenditure transactions, the cashier receives from the manager of the operating cash desk the required amount of cash against the signature in the book of accounting of the values accepted and issued by the cashier.
After receiving a money order, cash outflow order, or currency outbound order, the cashier:
· Checks the presence and identity of the signature of the bank's executive officer (according to the documents subject to additional control - the presence and identity of the signature of the person entitled to the control signature) to the samples he has;
· Verifies the amount indicated on the invoice cash document in figures with the amount indicated in words;
· Checks if there is a receipt for cash receipt on the invoice cash document;
· Checks the availability of the data of the identity document of the recipient of cash in accordance with the legislation of the Republic of Belarus, on the invoice cash document (except for bank employees);
· Prepares the amount of cash indicated in the invoice document;
· Calls the recipient of cash according to the number of the invoice cash document and asks him for the amount received;
· Verifies the number of the control mark (tear-off coupon) with the number on the invoice cash document and sticks the control mark (tear-off coupon) to the invoice cash document;
· Ascertain with the recipient whether he will recalculate the cash in the presence of the bank employee, issue it to the recipient and sign the invoice cash document.
At the end of the working day, the cashier compares the amount of cash accepted for the report with the amount of cash expenditure documents and the balance of cash, draws up and signs a report certificate.
The cashier, together with the cash receipts for the day and the report certificate, hands over the balance of cash to the manager of the operating cash desk.
When reflecting cash transactions on the accounting accounts, the accounts of group 10 "Cash" are used.
Accounts are active, that is, the debit of the accounts reflects the receipt of cash, and the credit - its issuance from the bank's cash registers. Analytical accounting is maintained for each operational cash desk, for each bank cash desk outside the cash office and by type of currency.
Cash documents for operations with Belarusian rubles in cash and foreign currency in cash are generated within the time frames provided for by the bank's document flow schedule, in separate folders for each day. Cash documents, the storage period of which exceeds three years, are stitched into separate folders in accordance with the established storage periods, about which a mark is made on the title page of the general folder of cash documents.
When forming a folder, cash documents, together with their annexes, are selected according to balance sheet accounts (in ascending order of numbering) separately for incoming and outgoing transactions. Off-balance sheet documents are selected according to the numbers of off-balance sheet accounts: first - incoming, and then - outgoing.
Counting tapes separately for the receipt and expense of cash and off-balance sheet orders, signed by the employee who made the count, are placed in the folder in front of the cash documents.
The employee who formed the folder with cash documents, on its front side draws up and signs the title page of the folder with cash documents.
Incoming and outgoing cash transactions are reflected in the ABS ST.BANK.IT in the "Postings" mode of the "Documents of the day" task. In this case, you must select the type of posting: "Transactions in the ruble cash desk", "Transactions on the foreign exchange office".
In the lines "Contractor", "Current batch", "Document date", the system user name, the number of the opened batch, and the current date from the ban's passport are automatically set.
In the fields “Income / Expense”, “Document No.”, “Cashier”, “Symbol”, “Client”, “Amount”, “Purpose of payment”, “Document type”, you must enter the details of the operation. Provided that the entered information is correct, the dialog box will be filled with values from the database, corresponding to the entered ones:
· The name of the selected cash account will be inserted into the line “Cash account”;
· In the line "Balance: BYB:" instead of 0.00 - the cash account balance at the time of the transaction;
· In the line "Correspondent" instead of "?" the name of the client's account will be substituted.
By clicking the "Post" button, the amount will be debited from the payer's account and credited to the beneficiary's account. In case of incorrectly entered data, the system will display a warning on the screen. In case of successful posting, you will receive a message on the screen by clicking on the "OK" button - an image of the primary document (incoming (outgoing) cash order) will appear on the screen.
By clicking the "Total" button, a window will appear with the amount of cash documents on the client's account.
The main forms of reporting on cash transactions are synthetic accounting forms (journals for receipts and expenditures) and the "Report on cash transactions" form 0520.
According to the Instruction on the procedure for drawing up Reports on the cash turnover of banks and the National Bank of the Republic of Belarus (form 0520) dated 26.06.2007. No. 192 (as amended on 14.10.2009 No. 238) the report is drawn up on the 1st, 8th, 15th and 22nd of the month.
The report includes reporting data both for the bank as a whole, and in the context of its structural divisions, administrative-territorial units (districts). At the same time, for income and expense, reporting data is reflected in the context of names and reporting data codes.
The bank's report must contain information on the operations of receiving and issuing cash also at ATMs, exchange offices.
The results of the bank's turnovers for the day in terms of income and expense (excluding cash balances) must coincide with the results of turnovers on debit and credit of balance sheet accounts 1010, 1011, 1020, 1030, 1040, 1060 for the daily balance.
The reports should be submitted in the form of text files of the established format by e-mail to ProCarry to the address of the MAKET.NBRB mailbox.
To receive reporting forms on the bank's operating cash desk, it is necessary to call the corresponding task from the "Reports / Cash desk reports" task. After entering all the required data, the report will be generated.
Large amounts of cash proceeds are received by trade enterprises, therefore it is necessary to ensure the correct accounting of funds, clear control over their safety and their timely delivery to the bank.
Cash proceeds of trade enterprises are the main source of financing and lending to various sectors of the national economy, payment of wages, pensions, and scholarships. Bank loans enable organizations and enterprises to purchase goods for sale to the population, procure agricultural products, develop construction and production, that is, carry out all the necessary trade and economic operations. Timely and complete delivery of proceeds is of great importance not only for the development of trade, but also for the entire economy of the country.
Correctly organized accounting and control of cash receipts is a necessary condition for observing the principles of rational management in trade and the safety of inventory. Settlements with buyers and accounting of the sums of money received from them are carried out either directly by the seller, or by an employee specially allocated for this purpose - the cashier-controller.
The most effective method of settlement with customers is an automated method using cash registers (KKM). It provides accurate accounting of cash receipts and control of the sale of goods, allows you to check the correctness of settlement and cash transactions, reduces the time required for settlements, increases the productivity of cashiers, reduces to a minimum the possibility of errors in calculations, provides information on the volume of sales of goods and quantity served customers by hours of the work shift.
KKM are an instrument of control on the part of the administration, the founder and the state over the cash flow, completeness and timeliness of posting cash proceeds.
The level of automation of settlement and cash operations is characterized by a variety of automatically performed functions and the speed of the cash register, the efficiency and quality of the information provided and the throughput of the settlement unit. Modern electronic cash register machines are equipped with a memory unit and perform the functions of searching for prices of goods belonging to various trade departments, they can keep records by commodity groups, types, names.
Electronic registering machines (EKRM) have scanning devices that allow you to determine the cost of goods automatically, without typing it on the keyboard. New EKRM models can perform the function of a cash register in the role of a head unit that controls the operation of several cash register machines.
All this makes it possible:
- increase the speed of customer service;
- automate settlement and accounting operations;
- ensure the error-free work of cashiers-controllers, promptly control the trade and technological process;
- transmit and receive information from a server located in the central office of the company.
The development of automated workstations for the controller-cashier for retail outlets allows:
- read information in the form of bar codes on the packaging or labels of goods, and write it in a certain code into a memory device or enter into a computer;
- perform settlement operations taking into account discounts and surcharges;
- provide various types of payments - cash, bank transfer, checks, using plastic cards;
- to exercise control over the operations performed by the controller-cashier;
- register a purchase at the level of product groups and names;
- automatically retrieve prices from memory;
- issue operational and final statistical data on the sale of goods;
- display information to the buyer.
Cash and computer accounting increases not only labor productivity, but also the profit of the enterprise. This is done in this way: the commodity manager sees on the screen the entire chronological sequence of the trade process by commodity groups, in the form of tables, graphs, diagrams. Information is presented to him in the most visual form from one keystroke. For example, sitting at a computer and doing current business, a commodity manager sees on the screen a warning about a decrease in inventory below a critical level. Immediately, a list of suppliers of these goods appears automatically on the monitor, which you need to urgently contact, fluctuations in demand are determined, patterns are revealed not only by seasons, but also by days of the month. This helps to quickly take into account the interests of buyers and not spend money on the purchase of goods that are not in demand.
Search
We can notify you about new articles,