We all shop in stores. Some do it more often, others less often. We buy food and drinks, shoes and clothes, household appliances and home electronics. Do not count everything. But in the process of making purchases, various unforeseen situations may arise. For example, the cashier mistakenly took from the client a large amount, breaking through the check. What to do in this case? Or the buyer does not want to buy a check already issued at the centralized cash desk, there are good reasons for returning the goods after its purchase, and before the end of the current working day. In all such situations, the money is returned to the buyer, and he does not really think about how this happens.
Arranging the return of goods
This question worries, first of all, the trading organization. After all, everything related to money is always under the special control of supervisory fiscal authorities. Each operation to return money to the buyer is drawn up by an act, the unified form KM-3 of which is approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 and has the code 0330103 according to all-Russian classifier management documentation (OKUD).
The act fixing the return Money, is usually compiled by the cashier-operator in one copy at the end of the working day, when the daily revenue is calculated and the Z-report is taken from the cash register (KKM). The unified form KM-3 of this document, after filling out, is signed by the members of the commission as part of the head of the department or section, the senior cashier and / or the cashier-operator and is approved by the director of the organization. You need to be careful with the formatting of the document.
Sample filling in the unified form KM-3
To the act of return sums of money buyers in without fail a check must be attached, because if it is absent during the next tax audit, this fact can be interpreted as non-receipt of revenue. In order to avoid incorrect execution of the form, you should first study the sample of filling out the act well and proceed from the example presented.
The procedure for filling out the KM-3 form:
Correct filling of the act guarantees that the trading organization will not have problems in the future.
Download form KM-3.
Competent conduct of cash discipline is a necessity, which in the course of tax audits can save the company from many troubles. That is why, when cash is received, it is necessary not only to correctly record the proceeds, but also to document returns and errors.
If the organization made a refund to the consumer of money, according to an unused or erroneous cash receipt, then this operation must be confirmed. The document that allows to certify the fact of the transfer of money in this case is an act on the return of cash. A properly prepared document will allow you to justify the fact of a decrease in the organization's revenue.
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In order to understand what constitutes an act on the return of sums of money, one should consider in what situations it is necessary to issue it, what type it has this document and how to fill it in correctly.
When and how 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 the execution of an act, the need for drawing up, as well as the consequences of its absence, can be found:
- in the Guidelines for the Application and Completion of Primary accounting documentation accounting for cash settlements with the population in the implementation trading operations with the use of cash registers (approved by the Decree of the State Statistics Committee of Russia No. 132, 12/25/98);
- in Model Rules operation of cash registers in the implementation of cash settlements with the population (approved by the Ministry of Finance of Russia No. 104 on 30.08.93);
- in the Instructions of the Central Bank No. 3073-U "On the implementation of cash settlements" (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.AC-4-2/6710 (11.04.13);
- in the Code of Administrative Offenses.
It will be necessary to draw up an act when funds are issued from the cash desk, the check for which has already been broken, as well as in case of mistakes made by cashiers.
Typical examples of such cases are:
- overstated amount of the check, erroneously typed by the cashier when it was broken through;
- a check that was erroneously drawn by the cashier, the money for which was not received by the cashier;
- refund to the consumer of the overpayment if any of the goods is erroneously punched several times;
- return by the buyer of the purchased goods and compensation of its cost from the cash desk;
- refusal of the consumer to purchase after breaking through the cash receipt, etc.
Any refund 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 statement of the latter.
Application requirements:
- the application of the consumer is made in writing, the form of presentation is arbitrary;
- in addition to describing the claims or reasons for the return of the goods, the text of the application must necessarily include the date of appeal, the amount of the 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 manager's visa, the return is not allowed, and it is not required to draw up a KM-3 act.
The need to draw up an act is influenced by:
- the presence of the above reasons and grounds;
- the fact of the coincidence of the date of breaking the check and the date of the return;
- purchase payment method.
If the return date is later than the date the check was broken, or the buyer purchased the goods by paying non-cash (for example, 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), on the basis of the consumer's application and the receipt attached to it, confirming the fact of the transfer of funds cash receipt(KO-2). A record of the completed transaction is entered in the cash book on the day the funds are issued. In this case, it is allowed to make a refund at the expense of proceeds that have not been entered into the current account.
Thus, an act in the form of KM-3 is drawn up only if the refund or correction of the cashier's mistake is made on the day the check is broken. It is important to remember that the act is a document attached to a specific cash desk. Therefore, if there are several cash registers, then the return must be made on the machine on which the returned check was punched.
For the return, a unified form of the act is established - KM-3, which has a code according to OKUD - 0330103. The form of the KM-3 form has the following appearance.
An example of an act on the return of money
The procedure for issuing acts is carried out at the end of the cash register shift, after the removal of the Z-report (report on revenue from the cash register for the day). The document is drawn up in one copy. The cashier is obliged to take into account in it all erroneous checks, 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 of the programs that support the operation of the cash register, for example, 1C, Kontur, SAP, have a function that allows you to generate an act of KM-3.
A commission takes part in the preparation of the act, which includes employees who granted the cashier the right to make a return.
Depending on the authority, they may be:
- head of subdivision/department/section;
- senior shift cashier;
- Chief Accountant;
- Head of the organization.
The act is certified by the seal and handwritten signatures of the members of the commission.
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 cashier's check itself;
- sales receipt (if the cash desk is not used in the process of work);
- return check.
The check on the basis of which the act is drawn up must be signed by the head or another person with the authority to authorize the withdrawal of cash from the cash desk. The check also has a stamp stating that it has been redeemed.
Checks recorded in the act must be pasted on a sheet of paper. They are an annex to the act, and must be kept for 5 years with it.
If the act is drawn up due to the return of funds, then the consumer's application itself with the visa of the head of the organization, as the basis for the return, is also attached to the act.
After the execution of the act, the details of the document are entered in the cashier's journal. The act itself and applications are transferred to the accounting department of the organization. On its basis, the accountant reduces the amount of cash receipts per day.
Non-standard situations
In spite of established order registration, there are situations in which its implementation may be difficult.
Error
If the act is based on a cashier's mistake, then it is not always possible to confirm it with a check. The cashier can make a mistake, but without noticing it right away, give the wrong check 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, in accordance with Article 244 of the Labor Code of Russia. However, this does not eliminate the need to draw up an act and fix the cashier's mistake in it. When drawing up the act, it is customary to use the explanatory note of the employee who allowed it as the basis.
The explanatory form is free.
It is written in it:
- the date of the cash error;
- Name of the responsible officer;
- KKM number;
- reasons for the error;
- reasons for not having a receipt.
This requirement is not statutory. But the preparation of such a document will be additional evidence that the organization did not commit violations in fixing the receipt of revenue. You can also attach a commodity report to the act.
Return
The difficulties associated with issuing a refund to consumers are due to the fact that the processing rules are written 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 its part;
- with printed return receipt.
In cases where the organization has an obligation to return money to customers, prescribed in the law "On the Protection of Consumer Rights", provide for the return of funds even without presenting a check. It is enough for the consumer to write an application for a return and prove that the goods were purchased on this point of sale. Therefore, it is not always possible to attach a cash document.
If the check is not available, this is regarded by tax specialists as a violation of the requirements for registering the receipt of proceeds and may result in a fine being imposed on the organization. To prevent such an outcome of the case, you can replace the check with a statement from the consumer who returned the goods that the check was lost by him.
There is a check available, but the return is made only in relation to one of the list of goods, an act should be drawn up only for the amount of the return. In this case, the check from the buyer will have to be taken for a report. In return, the law allows the issuance of a copy of the receipt to the consumer, certified by the seal of the organization and the signature of the management.
The difficulties that arise when printing a return 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 in the work of accounting);
- a return check may not always be knocked out (for example, if there is not enough money in the cashier at the time of return to compensate the consumer for the purchase amount);
- a return check is not a fiscal document and is only an annex to the KM-3 act.
That is why it is more convenient to use the scheme for drawing up the KM-3 act with applications, bypassing the check for a refund.
Filling Instructions
When filling out the form, you must fill in the required fields.
These include:
| "Hat" of the act | It specifies:
|
| "Body" of the document | This section consists of a list of checks for which a refund is made. For each check in the section fix:
|
| "Total" | This line indicates the total amount of all returns made, and under it this amount is also indicated in words. Here you should also indicate the details of the annexes to the act: cash and commodity checks, statements, explanatory, etc. |
The end of the document contains information about the persons who were included in the commission for drafting the act. The act must be signed by all persons who took part in the return of funds (allowed and implemented it).
Other nuances
It is important to fill out all documents correctly in order to prove the absence of intent to hide part of the proceeds.
The act will be invalid if it does not contain:
- signatures of the persons who authorized or made the return;
- all signatures are made by one person;
- document number.
It is also important that the document be recorded on the date of registration in all related documents - the cashier's journal, cash book, etc.
If these nuances are not taken into account, then on the basis of the Code of Administrative Offenses, tax office may penalize the organization. The possible amount of the fine is 50,000 rubles.
You should be aware that the statute of limitations for violations related to cash discipline is two months. Claims made on this basis by the specialists of the Federal Tax Service after this period are unlawful.
The check return certificate is drawn up in a single copy, without blots and corrections, by the cashier who punched the erroneous check on the same day it happened, at the end of the work shift, during the calculation of revenue.
Sample filling KM-3. Act on the return of funds according to the forms
Form KM-3. Act on the return of funds according to the forms
The procedure for filling out the KM-3 form
The heading of the Act states:
- name of the enterprise, its telephone number, code according to OKPO, TIN, type of activity according to OKDP;
- KKM name, its production and registration number
- surname or number of the cashier;
- number of the act, date of its compilation;
- visa of the director of the organization approving the act.
The tabular section contains the data 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 Act 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 amount of the purchase;
- the buyer returned the goods on the same day, and its cost was withdrawn from the cash register;
- the check was entered by mistake;
- the buyer paid at the cash desk, but did not redeem the check 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, together with canceled checks, applications from buyers asking for a refund, explanatory cashier and other documents necessary to explain the situation, is handed over to accounting department, where it is stored for 5 years.
Canceled checks are recorded in
An act in the form KM-3 is used to formalize the fact of the return of funds to the buyer. In practice, KM-3 is associated with an incorrectly punched amount, the return of goods, or undelivered invoices.
The completed document must be accompanied by a receipt (cash or commodity), as well as other materials, including statements and explanatory statements of the employee. All erroneously knocked out checks must be marked “Canceled” and signed either by the head of the enterprise or by the senior cashier. Refund checks and settlement checks for such cases are not generated.
A prerequisite for filling out KM-3 is a return on the day of the operation. If the Z-report for the shift has already been removed, then instead of the aforementioned act, an expense and cash order is filled out.
Sample filling and blank form KM-3
FILES
Filling in the fields of the KM-3 form
Fill in the details of the company in the header of the form. If it is not structural unit and does not have them, leave this field empty. However, for cases where several stores are combined into a network, it is advisable to indicate the name and address of a particular outlet.
Be sure to indicate the name of the cash register.
The application program and operation type can be omitted. The cashier responsible for the return can be indicated by full name or personnel number.
The clarification “including for erroneously punched checks” should be understood as follows: the basis for filling out KM-3 is a mistake made by the cashier when the amount is more than actual cost goods and the enterprise returns the “difference” resulting from this.
For example: let's say that the cashier Svetlova, when making the purchase of the book, did not take into account the share for which the new price is 159 rubles. As a result, a check for 1749 rubles was broken. The buyer found an error and pointed to it, as a result of which he was returned 1590 rubles. According to the regulations, the buyer submitted an application for a refund. Senior cashier Efremov O.A. requested from the cashier an explanatory note, which was also attached to KM-3 dated 26.08. 2016.
If several checks were knocked out incorrectly, the details for each of them are indicated in the form. However, only the final figure will be given in the CM-4 refund report.
Filling in the table in KM-3
Act KM-3, as a rule, is filled out by hand, but there are no references to the fact that it cannot be drawn up using a computer. In any case, the document must be certified by the signatures of the commission, otherwise the check may determine it as incorrectly drawn up.
Data can be reduced - especially for positions in column 6.
When to draw up an act KM-3
Since this document is filled out only in a number of cases, the form does not need to be submitted daily. However, if several returns occurred during the day, then only one KM-3 is issued.
This happens at the end of the shift after the Z-report is taken. Data from KM-3 are used for forms KM-4 and KM-7.
The statute of limitations for a document is 2 calendar months.
After this time, the audit cannot make claims to an incorrectly executed act. In the accounting archive KM-3 is stored for 5 years.
