It is necessary to apply the forms of primary documentation on accounting for monetary calculations with the population in carrying out operations using online cash registers. Alla Group of Companies - a chain of shopping and cash equipment stores in Crimea Blank km 3 Sample fill

The Act in the form of the CM-3 is used to issue a refund of the cash to the buyer. In practice, KM-3 is associated with incorrectly punched amount, return of goods or unrealized overhead.

The completed document is mandatory accompanied by check (cash or commodity), as well as other materials, including applications and explanatory employees. All erroneously embossed checks must have a "redeemed" mark and the signature or the head of the enterprise or the senior cashier. Return and RTO checks for such cases are not formed.

Mandatory condition for filling the KM-3 - return on the day of operation. If the Z-report per shift was already removed, then the expenditure-cash order is filled out instead of the actant act.

Filling and empty form form KM-3

Files

Filling Fields of the Form of the KM-3

In the shape cap, fill the details of the enterprise. If it is not a structural unit and does not have it, this field is left blank. However, for cases when several stores are combined into the network, it is advisable to specify the name and address of a particular trading point.

Be sure to point out the name of the cash register.

Application and type of operation can not be specified. Cashier responsible for refund can be specified according to the name or table number.

The clarification "including by erroneously punched checks" should be understood as: the basis for filling the KM-3 is an error allowed by a cashier when the amount is more than the actual cost of goods and the enterprise returns the "difference" resulting from this.

For example: Suppose that Cashier Svetlova, making up the purchase of a book, did not take into account the action at which the new price is 159 rubles. As a result, a check was broken by 1749 rubles. The buyer discovered a mistake and pointed to it, as a result of which he was returned to 1590 rubles. According to the regulations, the Buyer presented an application for refund. Senior Cashier Efremov O.A. requested an explanatory note from the cashier, which was also attached to the KM-3 of 26.08. 2016.

If several checks have incorrectly knocked out, the form indicates the detail for each of them. However, in the return of funds in the KM-4, only the final figure will be shown.

Filling table in km-3

ACT KM-3 is usually filled from hand, but there is no reference to the fact that it cannot be made using a computer. In any case, the document must be certified by the Commission signatures, otherwise the verification can determine it as incorrectly compiled.

The data can be reduced - this is especially true of the posts in column 6.

When to execute ACT KM-3

Since this document is filled only in some cases, you do not need to pass the form daily. However, if several returns occurred in the day, then only one km-3 is made.
It happens at the end of the shift after removing the Z-report. Data from km-3 are used for molds km-4 and km-7.

The limitation period for the document is 2 calendar months.
After this time, the check cannot make a claim to an incorrectly executed act. In the archive of accounting KM-3 stored 5 years.

The letter of the law assumes the possibility of each buyer to return the product that does not correspond to the established characteristics. In order to reflect this situation in accounting and notify the Inspectorate of the FNS that the sale is canceled, the cashier should be returned to the goods from buyers. In the article we will tell how the form KM-3 is filled (Act on the return of money to customers (customers) on unused cashier checks) In what cases is used.

What is an Act of KM-3 and who fills it

In cases where the buyer returns goods acquired for cash, on the same day, the cashier must turn to the CM-3 act. This document is unified and approved by the State Statistics Committee in 1998 In addition to the return of goods by the Buyer, the ACT KM-3 should certainly be filled in a situation where an error was associated with the cashier, as a result of which he was forced to carry out the operation "Return".

Instructions for filling the Act of KM-3

This document must be compiled in one copy of the commission established by the Commission consisting of:

• Company head or structural unit (for example, shop);
• Head of Department (Head);
• Senior cashier shift;
• Cashier.

Filling an act will be submitted as a table:

If the company compiled ACT CM-3, it is necessary to issue this situation in documented. The basis for drawing up the act is a cash receipt check. Read also Article: → ". The cashier should stick a check on a sheet of paper and attach to the act of return.

Important! The manager must put his signature on the check, and the cashier - a stamp on the repayment of the check.

However, the check is not always the check. How should I do in the absence of a cash check? According to the requirements of the law, the seller must return the goods even if the buyer has no sales check. Accordingly, in this situation a package of documents that are subject to transmission to the book-book service will consist of:

• Act in the form of KM-3;
• Buyer's statements for refund;
• Applications from the buyer about the loan of the cash check;
• Commodity check, printed from the program in which accounting is conducted.

All documents associated with returning from the buyer during the cash shift or erroneously punched cashier cashier must be fastened with the Z-report and a certificate of cashier-operationalism, and transferred to the company's accounting department in terms approved by internal standards.

Errors when filling out the form of the MM-3

Due to the fact that this act is extremely important for the Inspectorate of the FNS document, allowing the company to prove that the company does not charge the company did not occur, special attention should be paid to errors that occur when this document is issued.

Most often when completing the following errors arise:

1. There are no signatures of responsible persons. Due to the fact that this document confirms the issuance of cash is unacceptable.
2. The "Document number" field remains blank. Document Cashier prints from the accounting program. At the same time, the date in most cases is affixed automatically, and the act's number must be entered manually.
3. Signatures for all members of the Commission puts one person. The law has established that the issuance of funds for the CM-3 act should be confirmed by the Commission consisting of heads of structural units, as well as cashier. As a result, the document must contain the signatures of the above faces.

Responsibility for errors in filling

What programs can be formed by ACT KM-3

You can use the following programs:

Rating of the most asked questions

Question # 1.Do I need to fill in KM-3, because of the return of the purchase after closing the cash shift?

No, the act is filled only when returning during the cash shift, since in this case the cash is issued from the CCM, and not from the operating cash office.

Question # 2.Which check number must be displayed in the act: a sales check or a return check?

The document needs to reflect the check number, which is issued by a fiscal registrar when returning the goods or if the cashier made a mistake, this check number.

Question number 3.What threatens the company the lack of a cash check in compiling Act of KM-3?

The law establishes that a cash receipt must be applied to this document (to return or testifying the error of the cashier). In cases where it is absent, it is necessary to supplement the package of documents explanatory from the buyer, if we are talking about a product return, or a cashier if the company's employee error occurs.

It is the official unified form of a document fixing the refund to customers. It should be considered attentive to its design, as in the case of mistakes allowed here for a company or entrepreneur, significant negative consequences may occur.

The official form of KM-3

As well as other forms of cash documents (km-1, km-2, etc.), ACT KM-3 approved by the State Statistics Committee of Russia in the 132nd ruling of December 25, 1998 (hereinafter referred to as a resolution). For a long time, the tax authorities and the Ministry of Finance argued that these forms are mandatory for companies and entrepreneurs and they cannot change them, supplement or apply their own forms (see the letter of the Federal Tax Service of 06/23/2014 No. EM-4-2 / \u200b\u200b11941, information of the Ministry of Finance No. PZ -10/2012). However, at the end of 2016, the position of the departments has changed. So, the FNS in the letter dated 09/26/2016 No. EF-4-20 / [Email Protected] It was expressed that the forms of the CM are not mandatory for use, since the decision does not relate to the legislation on the use of KKM. Thus, taking into account this latest explanation of the company and entrepreneurs have the right to change these forms or use their own.

At the same time, in practice the form of the CM, including the KM-3, is often applied. Below you can download the formal form form.

When the return of money to the buyer is made by mistakenly knocked check (for example, the cashier punched the check for a large amount, forgetting to provide a discount), then the ACT in the form of KM-3 is also issued if the return is made on the same day. In this case, the cashier must pay off such checks, stick them on a sheet of paper and transfer to the accounting department along with the Act of KM-3. The journal of the cashier operator is made by the relevant records of rates.

During the audits of the accounting activities of the enterprise, the supervisory authorities pay special attention to their work with the money supply, the maintenance of cash transactions and the gaining revenue. When issuing the returns paid by customers or buyers, the cost of services or goods must necessarily be issued a document - the Act of the Form KM-3. At the same time, special attention is paid to the study of financial documents attached to it.

The document must be decorated with a cashier in the event that it was carried out an incorrect cash receipt. In particular, this situation may occur if:

• check amount exceeds the actual amount of purchase;
• the buyer returned the goods for some good reasons on the day of its acquisition, and the funds were returned from the operating cash desk;
• the check was already decorated in a centralized cash desk, and the buyer changed the decision and did not speak him in the department.

Drawing up an act of a return is made at the end of the operating day, when counting revenue (removal of the Z-report of the cash register). That is, on the same day, when an invalid check was held. The Act should be signed by the Commission as part of the head of the enterprise, the coaster, the senior cashier and the cashier-operating officer. The cumulative counting of erroneous amounts and returns is also carried out at the end of the day, annulled checks should be reflected in the CASS MODE MODE (Count 15).

Annexes to the Act

As an app to the act, it is necessary to attach an incorrectly decorated check, with the signature of the head of the enterprise, the ZALTADE (section), the stamp "was redeemed". Lack of check A tax representative can interpret it as an incretion of revenue honor, which threatens an impressive fine. At the same time, certain circumstances should be taken into account, under which the cash returns or the inconsistency of the check amount of the actual amount of cash has occurred at the checkout.

Example 1.

Buyer when returning products or goods check in the store did not provide. This situation is agreed by law on the protection of consumer rights. In this case, the buyer's statement should be attached to the act on the return of paid funds with the mandatory assistance that the check is lost. At the appeal, the head of the enterprise puts a visa and makes a record that I agree with the requirements and means ready to return. A significant complement to the application from the buyer can be a printed CBT purchase information, if there is such a technical opportunity.

Example 2.

The check with the wrong (greater) amount was erroneously:

• in stock It is not from Cashier, because it remained from the buyer who made the right amount;
• inevitable check lost by the cashier.

The shortage in the checkout in such a situation will become an irrefutable fact for which all responsibility lies on the cashier. However, it can be documented that the money sold during the day during the day is fully obtained. In this case, the head deems it is possible not to shift responsibility on the cashier-operator, taking a explanatory note from it. A trademark and explanatory employee can be attached to the CM-3 act.

Rules of registration Act

The Act Cap must be indicated:

• name of the enterprise, divisions (department, section);
• information about the cash register with the model, registration number and the manufacturer's number;
• Full name of the cashier-operating officer who has made a refund.

The table part of the document reflects the numbers and amounts for each check, on which the return procedure was carried out, and at the end of the table - the position and name of the responsible person who made a positive decision on the return of amounts.

The Act in the form of KM-3 is compiled in a single copy, signs by all members of the Commission, is approved by the head of the organization. The document should be sent to the accounting service, together with applications (redeemed checks, customer applications, explanatory notes and other documents). The act is subject to archiving for a period of five years.

To draw up this document with financial importance, it is worthy of particular attention. The presence of errors and inconsistencies can be interpreted as non-profit of revenue and lead to administrative punishment by the tax authority. It is also necessary to track the deadlines: for incorrectly executed acts, penalties can be applied only for 2 months from the date of its preparation.

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