For the competent execution of the returnwhile the funds for the cashier must perfectly navigate the regulatory framework. Read the rules and guidelines for accounting registration of operations of reception, storage and issue of goods in trade organizations, and the Order of conducting cash operations in the Russian Federation (Decision No. 40 of the Board of Directors of the Central Bank of Russia 22.09.93)Remember that there are two types of refundand the box office: the return on the day of purchase and return not on the day of purchase.
Spend the refund on the day of purchase in the following way: the cashier swipe the returntion check, then let the act of returnand cash (KM 3).
To the act of 3 KM need to make cash sales and the returntion checks. If the buyer refuses to return the sales receipt, then it should be an explanatory note addressed to the store Manager stating the reasons norefundand the sales receipt. To protect yourself in case of a possible cash checks, advise the buyer to indicate as the reason for notrefundthe check and its loss. In addition, the act necessary to make the commodity of the Cheka or the stub petty cash receipts.
Spend return not on the day of purchase as follows: receive from the purchaser a statement to the store Manager about the returne funds and the reason for return, and then return the money to the buyer from the cash register of the organization at the account cash warrant.
Making a return of money at the box office, consider a General rule. So, the refund money can only be made at the main cashier of the organization. Observe the correctness of all cash documents, remember that corrections in the payment documents are not allowed.
Advice 2 : How to spend the refund at the checkout
There are often situations in business organization which sells goods for cash, when a dissatisfied purchaser returns the goods. These operations need to "push through the cashier", thus respecting the order of registration of primary documents. According to the law "On protection of consumer rights", the buyer is entitled to return the goods if he does not fit in size, configuration, style or was faulty.
If the buyer for whatever reason on the day of purchase it was disappointed and decided to return it, you must accept it. The acceptance of the goods make the act of return under the form of N KM-3, where the necessary details of cash receipt. Document create one instance and return to the accounting Department. In addition, we will issue an invoice (in two copies). One of them applied to the product report and the other given to the buyer and is the basis of getting money from the cash register.
Next on the check that was previously issued in the same office, signature of the Director of (Deputy). Then a check should be pasted on a sheet of paper and pass it to the accounting Department.
The amount that is paid by the buyer or refunded the unused cash the check, write in the book of the cashier-operator. In the end, the amount received is reduced, the amount of revenue for a given day.
If the return is not the day of purchase, and a day later, the refund escort of the main offices of the organization, but solely on the basis of a written application from the buyer, indicating their data, and upon presentation of a document that certifies his identity.
If a receipt was lost and the return is on the day of purchase, remove fiscal report from the Fund and fix the amount of daily revenue. Then in the journal and the report of the cashier-operationist prescribe the amount of the returned money. After that, make receipt, and return the money to the cashier of the firm.
If the return is not the day of purchase, the buyer writes a statement, present a passport, You, in turn, make the invoice and the goods come. In accounts make the account cash warrant on the basis of which the buyer can get his money back. The result of the required operation will be performed.
Advice 3 : How to refund money in cash
One of the cases return of money funds in cash Desk of the organization is making income on unused funds by the accountable person. Like any other cash transaction, it requires the preparation of certain documents.
Ask the employee who is in this situation, the accountable person, to make the advance report. The document, among other details, must be specified the amount of unused funds. To the report, the employee is required to make a cash and/or commodity checks, receipts on the withdrawn amount of the advance. Sight down the report compiled by the chief accountant and authorize the Director of the company.
Make cash order on a standardized form, KO-1 (manually on a special form or use a PC). Fill in all the required details of the document.
Put his room in order, and the date of preparation. Enter in the "Debit" account with 50. If your company has separate business units, the document must specify the Department code. Put in the line "offset account" account 71. If it opened analytical accounts, specify the number in the "code of the analytical account".
Write the amount of cash received (in figures). Code target destination in this case is not specified. It is required if the cashier received money earmarked funding.
In the line "Taken from" specify the name of the accountable person making the money. Write in the line "the Basis of the contents of the operation on receipt of the money" - "the return of the unused amounts of the advance" . Next words with a capital letter enter the amount of refund of money in cash. A blank space must be processnet.
Since this operation is not subject to VAT, in the line "Rate and amount (in figures) of the value added tax" write – "Without VAT". "Appendix" insert the title, number and date of document on which received the money (in this case, "Advance report № __ from "__"_______").
Seal the detachable part of the document (receipt). Take the unexpended balance of the advance payment and issue a receipt to the accountable person has returned the money in cash.
Register issued a credit slip in magazine of registration of reimbursement and disbursement cash documents (form CO-3). File it then to the cashier report.
Apply for entry the following journal entry: Debit of account 50 "cash Desk" the Credit of account 71 "Calculations with accountable persons" - are returned to the cashier of the unused advance payment.
Advice 4 : How to break a check for a refund
Check on the return breaks in case of an error made by the cashier when making cash transactions, or if the returnof goods by the buyer. When making a returntion of the cheque is required to comply with rules and regulations established by law, and to issue certain documents.
You will need
- - act in the form of number of KM-3;
- - the main check;
- - statement of the buyer or the explanation of the cashier.
There are several cases in which a check is made on the return. The cashier has the right to give money on the refundterm of a cheque only on the day of issuance of the primary check. I.e. if the error of the cashier only noticed the next day after the transaction or the buyer returns the goods not the date of purchase, returnth receipt is not issued, the money is not issued from the cash shop.
If the buyer returns the goods on the day of purchase or the error noticed by the cashier on the day of the transaction, in this case, make out a check for the refund amount, the act on form n KM-3, approved by Goskomstat of Russia 25.12.1998 №132. The act of stick a basic check and a check for the refund, the documents are filed in the accounting Department of the organization. The money in the register will be reduced by the returned amount, make an entry in the journal of the cashier - operator. If the reason the check was issued on the return is the error of the cashier when you work with CMC, take with him an explanation.
In the case that teller error discovered the following day or after the removal of the fiscal report, the buyer returns an item not on the day of purchase - details of the return, e the amount is not entered in the magazine of the cashier-operator. Cancellation of erroneous cash receipt is performed by executing the RKO on the amount of the check. The funds are issued from offices of the organization. To do this, the buyer must write a statement to return, RKO contains the passport data. This procedure is approved by the letter of the Central Bank of the Russian Federation from 04.10.1993 No. 18.
Making the return receipt when the cashier error is not required. In this case, it will be sufficient to constitute the act of the refund, to take an explanatory note with the cashier.