The procedure for drawing up an act on the return of funds. Forms of primary accounting documentation when using kkt Registration of km 3 upon return

Competent management of cash discipline is a necessity that, in the course of tax audits can save the enterprise from many troubles. That is why, when funds arrive, you should not only correctly record revenue, but also document returns and errors.

If the organization returned money to the consumer using an unused or erroneous cash receipt, then this operation must be confirmed. A document that allows you to certify the fact of transfer of money in this case is a cash return certificate cash. A properly prepared document will allow you to justify the fact of a decrease in the organization’s revenue.

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To understand what an act of return of funds is, you should consider in what situations it is necessary to issue it, what type of document it is, and how to fill it out correctly.

When and in what form is it needed?

The requirements of cash discipline regulate the cases in which an act should be drawn up, as well as its form.

Information on the standards for drawing up an act, the need for drawing up, as well as the consequences of its absence, can be found:

• in the Instructions for the use and completion of forms of primary accounting documentation for recording cash settlements with the population when carrying out trade operations using cash registers (approved by Resolution of the State Statistics Committee of Russia No. 132, 12/25/98);
• in the Standard Rules for the Operation of Cash Registers when Making Cash Settlements with the Population (approved by the Ministry of Finance of Russia No. 104 on August 30, 1993);
• in the Central Bank Instructions No. 3073-U “On making cash payments” (07.10.13) and No. 1843U “On spending cash from the cash desk” (06.20.07);
• in Letters of the Federal Tax Service No. 22-12/97729 (03.11.06), No. 34-25/072141 (30.07.07), No. 18-11/3/092847 (01.10.07), No. 22-12/118181 (18.12. 08); No.AS-4-2/6710 (11.04.13);
• in the Administrative Code.

You will have to draw up an act when funds are issued from the cash register, the check for which has already been punched, as well as in case of errors made by cashiers.

Typical examples of such cases are:

• an inflated amount of the check, mistakenly typed by the cashier when it was punched;
• a check issued by the cashier by mistake, the money for which was not received at the cash register;
• refund to the consumer of the overpayment if one of the goods is mistakenly punched several times;
• return by the buyer of the purchased goods and compensation of its cost from the cash register;
• consumer refusal to purchase after a cash receipt has been punched, etc.

Any return of funds from the cash desk requires the execution of an act.

It is important to remember that the act that reflects the return to the buyer must be based on the latter's statement.

Application requirements:

• the consumer's application is made in writing, the form of presentation is arbitrary;
• in addition to describing the claims or reasons for returning the goods, the text of the application must necessarily include the date of application, the amount of return and the signature of the consumer;
• In order for the cashier to make a refund, the application must have permission from the head of the organization or from a person authorized to do so.

If there is no executive visa, a return is not allowed, and a KM-3 act will not be required.

The need to draw up an act is influenced by:

• the presence of the above-described reasons and grounds;
• the fact that the date the check was punched coincides with the date of the return;
• method of payment for the purchase.

If the return date is later than the receipt date, or the buyer purchased the goods without paying in cash (for example, with a bank card), then the KM-3 return certificate is not issued. This is due to the fact that in these cases the organization does not have the right to return cash from the cash desk.

The refund is made from the funds of the organization (main cash desk), based on the consumer’s application and the check attached to it, confirming the fact of transfer of funds with a cash receipt order (KO-2). A record of the completed transaction is entered into the cash book on the day the funds are issued. In this case, it is allowed to make a refund using proceeds not deposited into the current account.

Thus, an act in form KM-3 is drawn up only if a refund or correction of a cashier’s error is made on the day the check was punched. It is important to remember that the act is a document attached to a specific cash register. Therefore, if there are several cash registers, then the return must be made exactly on the machine on which the returned check was punched.

For returns, a unified act form has been established - KM-3, which has an OKUD code - 0330103. The KM-3 form has the following appearance.

An example of an act on the return of funds

The procedure for registering acts is carried out at the end of the cash register shift, after the Z-report is taken (a report on cash register revenue for the day). The document is drawn up in one copy. The cashier is required to take into account all erroneous receipts, as well as all amounts that were returned to consumers during the shift.

The form can be filled out manually or generated on a computer. Some programs that support the operation of the cash register, for example 1C, Kontur, SAP, have a function that allows you to generate a KM-3 act.

A commission, which includes employees who have given the cashier the right to make a refund, takes part in drawing up the act.

Depending on their powers, they may be:

• head of division/department/section;
• senior shift cashier;
• chief accountant;
• head of the organization.

The act is certified by the seal and handwritten signatures of the commission members.

In addition to filling out the form, you will need to support the preparation of the act with additional documents.

You can do this:

• the cash receipt itself;
• a sales receipt (if the cash register is not used during operation);
• refund check.

The check on the basis of which the act is drawn up must be signed by the manager or other person who has the authority to authorize the withdrawal of cash from the cash register. There is also a stamp on the check indicating that it has been cancelled.

The checks recorded in the act must be pasted on a sheet of paper. They are an annex to the act and must be kept with it for 5 years.

If the act is drawn up due to the return of funds, then the consumer’s application with a visa of the head of the organization, as the basis for the return, is also attached to the act.

After completing the act, the document details are entered in the cashier’s journal. The act itself and the annexes are transferred to the organization’s accounting department. Based on it, the accountant reduces the amount of cash receipts for the day.

Non-standard situations

Despite the established procedure for registration, there are situations in which its implementation may be difficult.

Error

If the basis of the act is a cashier’s error, then it is not always possible to confirm it with a check. The cashier may make a mistake, but without noticing it right away, give the wrong receipt to the consumer. Also, the check may be lost by the cashier (damaged or lost).

In this case, the manager has the right to punish the employee for negligence, according to Article 244 of the Labor Code of Russia. However, this does not eliminate the need to draw up an act and record the cashier’s mistake in it. When drawing up an act, it is customary to use as a basis an explanatory note from the employee who allowed it.

The explanatory form is free.

It states:

• date of the cash error;
• Full name of the responsible employee;
• KKM number;
• reasons for the error;
• reasons for the absence of a check.

This requirement is not established by law. But the preparation of such a document will be additional evidence that the organization did not commit any violations in recording revenue receipts. You can also attach a sales report to the act.

Return

The difficulties associated with processing refunds to consumers are due to the fact that the processing rules are prescribed for ideal conditions.

Difficulties for cashiers arise in the following cases:

• if the consumer who returned the goods does not have a receipt;
• if necessary, return the money not for the entire check, but only for part of it;
• with a printed receipt for the return.

In cases where an organization has an obligation to return money to clients, the law “On the Protection of Consumer Rights” stipulates the return of funds even without presenting a receipt. The consumer only needs to write a return application and prove that the product was purchased at this outlet. Therefore, it is not always possible to attach a cash document.

If there is no check available, this is regarded by tax specialists as a violation of the requirements for registering revenue receipts and may result in a fine being imposed on the organization. To prevent such an outcome of the case, you can replace the receipt with a statement from the consumer who returned the goods that the receipt was lost.

There is a receipt available, but the return is made only for one of the list of goods; a document should be drawn up only for the amount of the return. In this case, the check will have to be collected from the buyer for reporting. In return, the law allows the consumer to be issued a copy of the receipt, certified by the organization’s seal and the signature of management.

Difficulties that arise when printing a refund receipt often add additional confusion to the work of cashiers:

• depending on the brand/model of the cash register, the refund amount may be reflected in the cash register as revenue, and not as a write-off (this introduces additional difficulties into the work of the accounting department);
• a refund receipt may not always be issued (for example, if at the time of return there is not enough money in the cash register to compensate the consumer for the purchase amount);
• a refund check is not a fiscal document and is only an appendix to the KM-3 act.

That is why it is more convenient to use the scheme for drawing up the KM-3 act with attachments, bypassing the punching of a refund check.

Completion Instructions

When filling out the form, you must fill in the required fields.

These include:

The end of the document contains information about the persons who were included in the commission for drawing up the act. The act must bear the signatures of all persons who took part in the return of funds (authorized and implemented it).

Other nuances

It is important to fill out all documents correctly to prove that there was no intent to conceal part of the proceeds.

The act will be invalid if it does not contain:

• signatures of the persons who authorized or carried out the return;
• all signatures are made by one person;
• document number.

It is also important that the document is recorded on the date of execution in all accompanying documents - cashier’s journal, cash book, etc.

If we do not take these nuances into account, then on the basis of the Administrative Code, tax service may fine the organization. The possible fine is 50,000 rubles.

You should know that the statute of limitations for violations related to cash discipline is two months. Claims made by Federal Tax Service specialists on this basis after this period are unlawful.

The act of returning the check is drawn up in a single copy, without blots or corrections, by the cashier who punched the erroneous check, on the same day when this happened, at the end of the work shift, during the calculation of revenue.

Sample filling KM-3. Certificate of return of funds according to forms

Form KM-3. Certificate of return of funds according to forms

The procedure for filling out the KM-3 form

The header of the Act states:

1. name of the enterprise, its telephone number, OKPO code, INN, type of activity according to OKDP;
2. name of the cash register, its production and registration number
3. cashier's name or number;
4. act number, date of its preparation;
5. visa of the director of the organization approving the act.

The tabular part indicates the details of the returned check and the position of the person who approved the return.

The refund amount is also indicated in words below the table. The Certificate lists all documents attached to it explaining the return.

This situation may arise if:

• the amount of the punched check is greater than the actual purchase amount;
• the buyer returned the goods on the same day, and its value was withdrawn from the cash register;
• the check was entered incorrectly;
• The buyer paid at the cash register, but did not collect the receipt in the department.

The act is accepted and signed by a commission consisting of the head of the organization, the head of the department, the senior cashier and the cashier-operator, after which the act, along with canceled checks, statements from customers asking for a refund, explanatory notes from the cashier and other documents necessary to explain the situation, is submitted to accounting department, where it is stored for 5 years.

Canceled checks are recorded in

It is the official unified form of a document documenting the return of funds to customers. You should pay close attention to its design, since if mistakes are made here, significant negative consequences may occur for the company or entrepreneur.

Official uniform KM-3

Just like other forms of cash documents (KM-1, KM-2, etc.), the KM-3 act was approved by the State Statistics Committee of Russia in Resolution 132 of December 25, 1998 (hereinafter referred to as the Resolution). For a long time, tax authorities and the Ministry of Finance argued that these forms are mandatory for companies and entrepreneurs and they cannot change them, supplement them or apply their own forms (see Letter of the Federal Tax Service dated June 23, 2014 No. ED-4-2/11941, information from the Ministry of Finance No. PZ -10/2012). However, at the end of 2016, the position of the departments changed. Thus, the Federal Tax Service in Letter No. ED-4-20/18059@ dated September 26, 2016 stated that KM forms are not mandatory for use, since the Resolution does not relate to legislation on the use of KKM. Thus, taking into account this latest clarification, companies and entrepreneurs have the right to change these forms or use their own.

However, in practice, KM forms, including KM-3, are often used. Below you can download the official form.

When a refund to the buyer is made based on an erroneously stamped check (for example, the cashier punched a check for a large amount, forgetting to provide a discount), then an act in the KM-3 form is also issued if the return is made on the same day. In this case, the cashier must redeem such checks, stick them on a sheet of paper and transfer them to the accounting department along with the KM-3 act. In the cashier-operator's journal, appropriate entries are made about returns made.

primary accounting documentation for accounting of cash settlements with the population when carrying out trade operations using cash registers are approved by the Resolution of the State Statistics Committee 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 must include 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 the summing cash and control counters (fiscal memory report) are taken.

The act is drawn up and signed by 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 a 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 drawn up invoice no later next day submitted to the organization's accounting department. 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 money to the buyer, while the money 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 buyers (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 records 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, according to the cash receipt order, he hands over the proceeds to the senior cashier.

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), to record transactions for the receipt of cash (revenue) for each cash register equipment, a logbook is used to record the readings of the summing cash and control counters of cash register machines 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 log 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 prepares a report in one copy on the meter readings of the cash register equipment and the 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.