Removing a z-report is a mandatory procedure and one of the foundations of cash discipline. Sample document, its purpose and others important points- about it right now.

This document is the main final check, which each cashier who hands over a shift must withdraw from cash register. It is important to understand that it sums up and always resets all data, therefore, after this operation, no cash operations (formation, returns, cancellations, etc.) will be possible.

Therefore, if it is required to measure the current readings, then the so-called x-report is taken, which essentially does not differ from z, but it does not lead to zeroing. Thus, its main purpose is as follows:

1. This is the main source of information on the shift, which the cashier always enters into the cash book.
Accordingly, the data in the cash book and the z-report must always correspond exactly to each other, and the printout itself is always attached to each entry (ie, each shift).

1. All the collected data after taking the total is recorded in the so-called fiscal memory of the cash register. They must be kept there for at least 30 calendar days. As a rule, they are stored for 1.5-2 months.
2. Reflection of all trading operations that were carried out during the trading shift: not only incoming (when buying), but also outgoing (refund), as well as cancellation (for example, when the cashier entered individual positions by mistake).
3. Calculation of all totals on revenue per shift, justification of data.

NOTE. Zeroing of all data occurs not only at the end of each shift. It is also technically necessary in case of re-registration of a cash register, carrying out scheduled and unscheduled repair work, as well as in cases where it is necessary to change fiscal memory.

Varieties

There are 4 main types of this document:

1. Basic- this is actually the main reporting check, which must be removed at least once every 24 hours. If this operation is not carried out, then the cash register is blocked, so it will no longer be possible to perform any actions with its help. In addition, a systematic violation of regular withdrawals is the basis for administrative liability (fines range from 4,000 to 50,000 rubles).
2. By department- the decision to provide such reporting is made by authorized persons (for example, department managers or senior cashiers). There is no need to do this daily. Therefore, as a rule, such an operation is carried out once a month, when reporting and summing up for each department in the store. After removal, all information on them is reset.
3. For cashiers such reports are also received not every day, but as needed, in accordance with internal regulations. It often reflects the name of the seller, but even if there is no such information, each system “remembers” how many operations a particular employee performed on the device. To zero out all this information and get the data, this particular type of z-report is used.
4. Finally, by goods– such an operation allows you to reset information on transactions with specific goods(services) or group of goods. Such systems are not on all cash registers. As a rule, the need to obtain this data arises in large stores (for example, before inventory).

How to withdraw

The document is always removed at the end of each shift. those must be removed from the device at least once every 24 hours, wherein:

1. If it is a holiday and/or holiday when the company was not officially working, nothing is filmed and no entries are made in accounting documents is not done.
2. If no trading operations were performed on that day (and officially and in fact it is considered to be a working day in the company), the total is still removed. It will come out with zero readings, but still saved in the report. At the same time, the cashier puts dashes for the whole day in the journal that he keeps every day, and entries in the cash book are not made at all.

Technically, generating a report is essentially pressing one or more buttons on a cash register. The specific algorithm depends on the type of device. The video shows one of the examples (on AMS 100K).

Such requirements can only be considered for those cases where the cash register was turned on. That is, if it was turned off during the entire shift, there is no need to remove the z-report, because there were no trading operations, and they were not foreseen (for example, on that day the company was moving and initially did not plan to engage in sales).

It should reflect all information on the movement of funds in the cash register during the entire shift (both cash and non-cash transactions):

• credit transactions (actual sales);
• canceled - (when the cashier scored positions, but then for some reason the purchase did not take place) - in fact, these are zero checks;
• return operations, when the buyer returned the purchase (or the service was not provided for some reason), as a result of which it was necessary to return the cash to bank card or a special return card, depending on the conditions of the organization;
• total amounts per shift (cumulative total).

A sample transcript of each entry is provided below.

Usually, appearance document differs depending on specific types cash registers. However, this has almost no effect on the content of the information. The following are some of the more common examples.

Z-report in online cash registers

Recent changes in federal legislation provide for the gradual transition of almost all individual entrepreneurs and legal entities for online cash registers: from July 1, 2017, the use of cash registers of the previous models has already been discontinued, but there is an exemption from this rule for certain organizations. Exactly one year later, i.e. From July 1, 2018, almost all legal entities are switching to online cash registers.

Therefore, all the basic rules of cash discipline are preserved in full for this type of cash register, namely:

• it is necessary to continue to take a z-report at the end of each cash desk shift;
• the cash book must also continue to be kept according to general rules.

Accordingly, the same measures of responsibility apply if such a duty is ignored. The amounts of fines are presented in the table.

However, there are at least 2 features that distinguish the z-report for online cash registers from traditional devices:

• there is no zeroing of the data - i.e. after the submission of the final reporting for the day, the previous values ​​are fully preserved;
• also, the final results are not recorded in the fiscal memory of the device.

On the other hand, the transfer of the report to the controlling department tax office is carried out automatically and occurs instantly, as soon as the shift has been handed over. Even if, for some reason, tax representatives “forget” to confirm receipt of the report, the system will send it again, which will notify the employee: “Resending the report”.

Thus, there are both similarities and differences between the outlet for new online cash registers and the reports of conventional cash registers, which are clearly shown in the table.

NOTE. In the practice of using online cash registers, the main final document (receipt) is called the shift closing report. In fact, this is the same z-report, since their content and functions are the same.

If the report is lost or not received

The loss is due to the dishonest performance of duties by the cashier, and may also not be printed at all, for example, if there are technical problems with the cash register itself or in cases of an unexpected power outage. Sometimes it also happens that the check is damaged, and some of its parts are not readable (for example, filled with paint).

1. Regardless of the specific reason, the procedure in this case will be as follows:
2. First you need to draw up a written act of loss. The document is signed by the senior cashier, the cashier himself, an accountant and a representative of the administration.
3. The cashier, who was responsible for conducting cash transactions and filling out the report on this shift, draws up an explanatory note, even if he was not directly guilty of the incident.
4. Then you need to call a specialist who services the device and ask to generate a fiscal receipt according to the ECLZ data
5. This document is attached instead of the report to the cash book.

If the report is delayed

If the report is withdrawn the next day, it is important to clarify the reason. As practice shows, representatives of the tax inspectorate are loyal if such incidents arose once. However, in case of systematic abuse, fines are imposed.

Therefore, the most important thing is to draw up an act on this incident, request an explanatory note from the responsible cashier and keep these documents in case of verification. And the z-report taken the next day should be attached to the cash book.

A few misconceptions

In practice, there is an opinion that such a document practically guarantees full compliance with the data on cash on hand, non-cash transactions, on refundable and canceled (cancelled) checks, so you can simply trace the entire turnover of financial movements using the final check.

In fact, it is needed for regulatory authorities to a much greater extent than for the entrepreneur or store owner himself. The fact is that a dishonest cashier will be able to perfectly reduce all the numbers at the end of each shift, as a result, the data of the final amount in the cash book will look perfectly accurate. For example, many cashiers cancel checks for small purchases and do not issue them to customers, but actually appropriate the funds received.

Legislative duty to apply cash register equipment compels also to draw up appropriate documentation. One of these requirements is the Z-report. In this article, we will get acquainted with the basic principles of its design in accordance with the current legislative norms.

The State Interdepartmental Expert Commission on Cash Registers (GMEC) approved the List of the main alphanumeric symbols printed on check and control tapes used in cash registers, which indicates that the letter Z denotes a report with cancellation - the final check showing transactions and daily income.

In the new version of the legislation, this report is called the shift closing report.

To issue such a report, no additional financial, material, labor or special time costs are required. The cash registers are programmed to independently issue a Z-report, there is no need to enter auxiliary information.

The cashier only needs to know which buttons to press (according to the instructions for the cash register), as a result he will receive a printed receipt with the final data.

Important! The legislation defines that between two Z-reports the time interval cannot be more than 24 hours.

Modern cash register often programmed in such a way as to exclude such a factor as the forgetfulness of cashiers: if the next Z-report is not issued within 24 hours after the previous Z-report is issued, it will be blocked.

What is it for

Z-report is needed for:

• a cashier to close the shift and hand over the proceeds to collectors or an accountant;
• an accountant to check the correctness of the delivered proceeds;
• the owner to check the honesty of the cashier and the efficiency of the business;
• an inspector from the tax office in order to check the correctness of the use of cash registers in the process of counter checks, as well as the correctness of the calculation and payment of taxes, since when resetting the amount of revenue is remembered by the fiscal accumulator.

Read also: Installing an online cash register: where to start, how to install

The main purpose of the Z-report is to reset the result of the store, to transfer data for control by the tax service. The report with cancellation is the basis for store management and registration of accounting and statistical reporting.

Important! You need to understand that it will not be possible to issue money from the cash desk after resetting to zero or return it to a client who has refused to purchase. Such operations will be processed through the central cash desk with the permission of the chief accountant and manager.

Types of Z-reports

You can shoot the following types of Z-reports:

1. Basic - such a report completes the work of the shift and resets the work of the entire store.
2. By department - shows the work of each department for the shift.
3. For each seller - allows you to control the work of individuals.
4. In the assortment context, if such a function is provided in the cash register model, it allows you to evaluate the speed of turnover of different goods.
5. Zero - in case of no transactions for the final period.

Accumulations in the report

Savings are called total amount stamped cash receipts from the start of work cash register. According to the current legislation, it does not matter in terms of the completeness and timeliness of tax payment.

In what cases can savings be reset to zero

Z cash register report: video

Zeroing of accumulations can occur when:

• re-registration of KKM;
• installing a new memory block;
• after repair, reprogramming or maintenance.

Did you know? If the cash register refuses to issue a Z-report, you may not have opened a shift (there are no sales transactions for the day). To issue it with zero indicators, knock out a zero check.

Is it necessary to make a Z-report when handing over a shift?

The legislation does not require resetting the cash desk when transferring a shift, the main thing is that the procedure is carried out once every 24 hours. However, the internal work schedule of the enterprise such a rule may be provided for its own convenience. The maximum number of Z-reports per day is not limited.

Read also: Variety of cash registers

Is there a penalty for not printing a Z-report

If the Z-report is not printed, liability arises in accordance with article 19.7 of the Code of Administrative Offenses Russian Federation as a penalty:

1. The person responsible for printing the report is charged a fine of 100-300 rubles.
2. 300-500 rubles are collected from the accountant, manager.
3. 3000-5000 rubles are collected from the enterprise.

However, such a violation may also fall under Article 19.4 of the Code of Disobedience to a Lawful Order or Demand of a Person Exercising State or Municipal financial control, as a result of which the following can be fined:

1. Citizens - in the amount of 500-1000 rubles.
2. Officials - in the amount of 2000-4000 rubles.

Another 1 article of the Code (15.6) states that failure to draw up, improperly draw up or falsify the data of the shift closing report and other documents that are the basis for tax control leads to a fine on:

1. Citizens in the amount of 100-300 rubles.
2. Officials in the amount of 300-500 rubles.

How to make a Z-report on a cash register

How to remove a Z-report (close a shift) at the AMC 100K checkout: video

Consider the procedure for issuing a report on the closing of a shift using the AMS-100MK cash register as an example.

You need to press the following keys:

Each cash register model has its own set of keys and the sequence of pressing them, you can read about this in the attached instructions.

Did you know? If you print out the scheme by which you need to act to draw up a report on the closing of a shift for the device installed at your enterprise, and attach it in a place visible to the cashier, then the likelihood that he will forget to print or make mistakes during registration will be significantly reduced.

Where to file the Z-report

The Z-report must be glued to the Help-report of the cashier-operator. Bonding without the help of glue is also allowed, but the first method ensures the safety of the document better. The certificate is issued after filling out the Journal of the cashier-operator.

In this article, we will look at how to properly process returns and erroneous checks at online cash desks so as not to raise questions from the tax office.

Previously, it was simple: return on the day of the shift - through the cash register, on the other day - only through the main cash desk of the enterprise and cash register. A statement from the buyer and an act of KM-3 were supposed to be returned. As for erroneous checks, it was proposed to simply save them and, together with an explanatory note from the cashier, pin them to the KM-3 act and send them to the accounting department.

Now, with the advent of online cash registers, in addition to returns, correction checks have appeared. Everyone is confused. Let's try to figure it out by giving examples from life.

To start the definition:

The main purpose of return checks- Refund to the buyer.

The main purpose of correction checks- Error correction. Bringing actual revenue data in line with fiscal data.

At the same time, return checks must have a reason for breaking them - an explanatory cashier or a buyer's application for a refund.

And correction checks are made only on the basis of the following documents:

Official act (with number, date, reason for the adjustment);

Tax order.

Quote from the law: “When adjusting the calculations that were made earlier, a correction cash receipt is generated (form strict accountability correction) after the generation of the report on the opening of the shift, but no later than the generation of the report on the closing of the shift.

Thus, the law does not explain in which cases a correction check is struck. So for today the only right decision would be to knock out a correction check only as prescribed by the tax.

In other cases, it is better to make return checks.

1. Anyway controversial issue take explanatory notes from the cashiers.
2. Compare the results of the day with the data from personal account OFD.
3. Get a detailed consultation on return checks on your CCP model from the Central Service Center or IT specialists who maintain the cashier software.

Sincerely, CTO "Kassa Plus".

Cancellation KKM check- this is the cancellation of the operation to receive cash from the buyer and the accompanying manipulations with the check. If a check is canceled before it is closed, then, as a rule, KKM fixes this fact and prints the inscription “Check canceled” on the check. The canceled sales amount is not included in the cumulative totals.

If the check is already closed, then the steps are as follows:

• The buyer returned the check on the same day - the check is stamped "Canceled" and the signature of the responsible person, at the end of the shift an act is drawn up in the form KM-3 to which the erroneous check is attached.
• The error was detected after the shift was closed - then this fact is reflected in the log KM-4.

IMPORTANT! All of the above manipulations were relevant for cash desks with ECLZ. The introduction of online cash registers has changed the cancellation of checks .

If you haven't heard about online cash registers yet, read about them.

Is it possible to cancel an online checkout?

In online cash registers, check cancellation is possible at the stage when it has not yet been broken. Software online cash register, as a rule, allows you to cancel a check until it is printed and transferred to the OFD. For example, the firmware of the Evotor online CCP allows you to return to the procedure for selling goods (entering them into a check), as well as correct the list of goods and cancel the check altogether.

If the check has already been issued, then it is impossible to cancel it using the methods listed above for cash desks with ECLZ. The reason for this is the changes in the law “On the use of cash registers” dated May 22, 2003 No. 54-FZ. The current version of this law involves the use of a correction check to correct erroneous checks (clause 4, article 4.3 of Law No. 54-FZ). You need to break through such a check in the interval between the opening and closing of the shift. At the same time, you can punch a correction check on any other day: the date of the correction check does not have to coincide with the date of the erroneous calculation.

A correction check can contain 2 settlement signs:

• 1 - income correction, that is, the economic entity fixes unaccounted for revenue, if, for example, the check was not broken at all or was broken for a smaller amount than necessary;
• 3 - correction of expenditure, when the economic entity corrects fiscal documents for the issuance of money from the cash desk, since initially a smaller amount was issued than was necessary.

Cancellation of a check can be an operation initiated by an economic entity - with self-identification of errors. Then the check indicates the date and number of the accounting document, on the basis of which the calculations are adjusted. Such can be, for example, an explanatory note of the cashier. The type of correction in this case is “independent operation”.

If the violation was revealed by the tax inspector, then you need to specify the type of correction "operation according to the prescription" and the details of the prescription itself.

In addition, in online cash registers there is such a sign of calculation as “return of receipts”. With it, you can adjust the calculations for the online checkout in the presence of the client. If you find that you have punched the wrong check to the buyer who deposited money at the cash desk, then you need to knock out new check for the same amount as in the erroneous check, but with the sign of the settlement "return of receipts". On such a check, the fiscal sign of the primary check with an error will be indicated. That is, you kind of cancel the wrong check. Then a new check is punched for the correct amount and issued to the buyer.

Results

Cancellation of an online cash register check is possible only until it is broken through and entered into the fiscal memory of the cash register. After that, the online checkout check can only be corrected by using the correction check.