Once or twice a day, cashiers submit a Z-report. What kind of reporting form is this, and how does it differ from others? What are the features and difficulties encountered in preparing such reports? This is what we will talk about now.
Why do you need a Z-report for the cash register?
The Z-report is collected at the end of each cashier's work shift. This operation is necessary:
- to monitor the work of cashiers;
- for rapid revenue assessment;
- to hand over the proceeds to collectors;
- for reporting to the tax office.
There is also an X-report, which is executed as needed, but does not reset the amounts. And after the Z-report is removed, everything that was entered at this cash register during the cashier’s working day is reset to zero.
Cash after this operation is collected. The received data is entered into the cashier-operator's journal: document number and date of its execution; savings at the beginning and end of the working day; revenue per shift; as well as data on refunds and non-cash payments.
In addition, the cashier must fill out a certificate of similar content and submit it to the accountant, who, based on it, fills out the cash book.
Types of Z reports
Z-reports on the cash register come in several types:
- main - removed at the end of the shift, extinguishing all registers;
- report by department (performed as needed, not necessarily every day;
- Z-report for individual cashiers;
- by product groups (if such a feature was initially programmed in the cash register).
How it's done
How to get a Z-report? For starters, don't confuse it with the X-report. The second important point: the algorithm for performing this operation is different, depending on the cash register used. You don’t have to enter any data manually, they are all recorded during the day by the cash register, you just need to perform a sequence of actions so that the machine itself calculates the necessary data and prints it out.
Because after this, also automatically, the cash register is reset to zero. Such a report is sometimes called a “cancellation report.” Many cash registers are also set to block operation after 24 hours. If a report of this format is not made on time, the device is blocked. This requirement is fixed in the legislation and regulations governing the sphere of trade and services using cash registers.
Knowing how to make a Z-report, the cashier helps himself and the accounting department competently perform a number of other tasks related to standard document flow. On the basis of this report, the operator’s journal, the cashier’s certificate are drawn up, operations for the receipt of funds are carried out, etc. That is, this is the main, basic document for subsequent reporting forms.
Possible problems
As already mentioned, if such a report is not completed on time, the cash register may be blocked, which means creating problems for the work of the entire retail establishment or other organization where cash registers are used.
In addition, if you forgot to remove the Z-report, this will become clear during a tax audit, and the company (IP) will have problems with the inspection, fines and other sanctions. Or even before checking. For example, in this situation: with a check from your organization, a client can go to the same inspectorate to report on their expenses. And if the check has one date, and your report indicates the next day, this violation will be immediately noticed.
Remember this nuance: you can re-execute the Z-report on the cash register no earlier than a certain check for any amount, or at least a zero test one, has been punched. After which the device will be reprogrammed to withdraw cash, even in the case of zero revenue.
If this report is lost for technical or other reasons, you will have to make an analogue of it using a printout from the EKLZ KKM report “Shift Results”. In this case, it is also necessary to write a detailed explanatory note indicating the reasons and circumstances of the incident, as well as the details of the lost document.
Difficulties can arise not only for employees, but also for clients. Thus, the return of money from the cash register at the request of the consumer is possible only before the Z-report is taken. That is, in the shift when the purchase or service was carried out. Otherwise, with a delay, the client will have to receive a refund through the central cash desk, using a cash receipt order and after writing the appropriate application.
What is a Z report? What information is reflected in it? When should it be formed? What to do if it is lost? We will give answers to these questions in this article.
What is a Z-report and when is it generated?
According to the list of the main alphabetic symbols that are printed on receipt and control tapes (letter of the GMEC dated August 31, 1994 No. NI-7-185), the letter “Z” denotes a “report with cancellation.”
This document is generated at the end of a work shift (day) at the cash register and reflects information about the revenue received during the shift. It indicates the amount of money entered through the cash register, the amount of money returned to customers, as well as the name of the company or entrepreneur who uses the cash register. A complete list of information reflected in such reports is given in the technical and operational documentation for the cash register.
Today, in the era of using cash register systems, which transmits information about payments to tax authorities in real time, online cash registers no longer generate a Z-report, but a report on the closure of a shift. It must be generated no later than 24 hours from the moment the report on the opening of the shift is generated and automatically submitted to the tax authorities (clause 2 of Article 4.3 of the Federal Law of May 22, 2003 N 54-FZ). That is, before finishing his shift and handing over the cash register, the cashier must generate such a Z-report (shift closing report). Moreover, it must be issued on the day the shift (day) ends. Transfer to the next day is not allowed and is considered a violation.
The algorithm for closing a shift on a regular cash register is as follows:
- when the shift ends, the cashier or senior cashier, in the presence of the cashier, prints out the Z-report;
- based on this report, the cashier generates a certificate in the KM-6 form;
- based on the report, the relevant data is entered into the cashier-operator’s journal;
- the cashier hands over the proceeds from the cash register, the Z-report and the KM-6 certificate to the senior cashier;
- revenue is received at the cash desk of the company or entrepreneur according to the cash receipt order;
- The Z-report and certificates are sent to the accounting department.
If you use online CCP, then in your work. Accordingly, when closing a shift, the cashier must generate a Z-report and submit it along with the cash to the accountant.
What to do if you lose your Z-report?
If you use a regular cash register and have lost your Z-report, then you will need to contact the company that services your cash register. All data reflected in the Z-report is stored in the fiscal memory of the cash register. However, access to them is possible only with the help of specialists from the service company. With their help, it will be possible to generate a fiscal report and reflect its data in the cashier-operator’s journal.
Working with a cash register requires certain skills. The cashier must know all the intricacies of working with cash registers, be able to fill out the cashier-operator log, take Z and X reports and, of course, have experience in closing a cash register.
How to operate a cash register
Preliminary preparation of the KKM for operation is carried out by a specialist from your technical service center (TSC). When putting the cash register into operation, cashiers are present - financially responsible persons. A representative of the central service center checks the serviceability of the cash register, tests it in operation and enters the data for the required receipt details.
Working with cash registers can only be entrusted to employees who have undergone special training (for example, at a central service center or simply in the process of being inducted into a position). An agreement on full financial responsibility must be concluded with cashiers. If you are a director or an individual entrepreneur, you can personally work at the cash register.
Responsibilities of the director and cashier when working with cash registers
Before you start working with the cash register, the key to the cash register is kept with you. Before starting work, you, your deputy, the administrator on duty or the chief (senior) cashier (depending on the size of your business) give the cashiers against receipt:
- keys to the cash register and cash drawer;
- bills and coins for change;
- necessary accessories for operating and maintaining the cash register (receipt tapes, ink ribbon, tools such as cleaning brushes and tweezers for removing stuck tape).
In addition, before working at the cash register, you or your authorized representative are obliged, together with the cashier:
- check the readings of sectional and control counters with the data in the cashier-operator’s book for the previous working day;
- enter this data in the book for the current day and certify with your signatures;
- draw up the beginning of the control tape - indicate on it the type and number of the cash register, the date and time of start of work, meter readings;
- close the lock on the cash meter readings;
- Make sure the cash register is in working order and ready for use.
After that, you give the cashier the keys - he can start working.
How to create an X-report in KKM
The X-report shows which transactions were carried out and for what amounts, and allows you to control revenue. The cashier takes out the first X-report at the beginning of the day, after he connects the cash register to electricity, makes sure that the numerator shows zeros, threads the receipt and control tape, checks the date and, if necessary, corrects it manually. The X-report at the beginning of the day will coincide with the data from the cashier-operator’s journal (form KM-4) for the previous day.
You can shoot not only a full X-report, but also separately for each department or product, as well as for cashiers. You can request such a report any number of times during the day - for example, at the end of each shift. Unlike the Z-report, the X-report does not reset revenue.
When outputting the X-report, its data is reconciled with the actual amount of revenue in the cash drawer. The last X-report is taken at the end of the day during the final reconciliation of revenue (during collection).
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How to operate a cash register
At the beginning of working with a cash register, the cashier punches several zero checks to check the serviceability of the cash register. Make sure that your cashiers calculate and tell customers the total amount of the purchase, specify the payment method (cash or card), and if suddenly the cash register does not accept cards, they warn customers about this. Also make sure that cashiers give customers receipts if you don't want to be fined.
When is an act in form No. KM-3 needed?
An act on the return of funds to customers in the KM-3 form is drawn up in one copy at the end of the day when the proceeds are handed over. The cashier signs it, and you approve it. Act KM-3 will be needed only if:
- the client refused the purchase and issued a return;
- The cashier made a mistake.
In the second case, the cashier must promptly knock out the correct check and give it to the client. A check with an error is canceled and filed with the act (since checks quickly fade, it is better to copy them immediately).
Form KM-3 includes information about the cash register, the cashier, and your accounting program. The act also includes the number and amount of each check.
Closing the cash register. How to create a Z-report in KKM
At the end of the day, you need to check the receipts at the cash register with the cash register readings. You can do this using the X-report. Then a cashier's Z-report is compiled, which contains:
- control register data at the beginning and end of the day;
- amount of revenue;
- information on the total amount of money and checks returned to clients, canceled checks;
- information about discounts.
The cashier will not hand over the proceeds until the Z-report is completed. The end of the control tape (printout) of the Z-report is signed, it indicates the type and number of the cash register, readings of control counters, amount, revenue, date and time of completion of work. Based on this report, other reporting forms are filled out - for example, a cashier-operator log.
Cashiers hand over money and a cash report in form KM-6 to the senior (chief) cashier. If you have one or two cash registers, the proceeds are handed over directly to the collector. Then the cashier needs to fill out the log, check the condition of the cash register and prepare it for tomorrow, disconnect the cash register from the network, cover it with a cover and hand over the keys to you against signature.
How to fill out the cashier-operator log
The rules for keeping a cashier-operator's journal are similar to the rules for filling out a cashier-operator's book that was used before. A log is created for each cash register separately or one common for all cash registers.
In general, this register is maintained in form No. KM-4, but it is allowed to fill out the cashier-operator’s journal in the abbreviated form No. KM-5 if the cash register is installed on the store counter. Waiters at catering outlets also use the KM-5 uniform.
Entries in the cashier-operator's journal are made in ink or a ballpoint pen, without any blots; corrections are certified by the signatures of the cashier and management (that is, your autograph).
If one journal is kept for all cash registers, entries are made in the order of numbering of cash registers. Naturally, all information is entered in chronological order.
The magazine, along with other important documents, for example, a cash register passport, should be kept with you.
The journal is filled out daily after the Z-report is taken at the cash register. It contains data on revenue, checks returned by clients, and the number of zero checks per day or per shift. The journal also reflects information about shortages or surpluses if the results of the amounts on the control tape diverge from the revenue.
Not all entrepreneurs are required to use cash register equipment in their business activities, but if such a device is properly registered with the INFS, then when using it, cash discipline must be strictly observed in order to avoid serious fines.
One of the mandatory elements of a cashier-operator’s job is the preparation of a Z-report. What kind of document is this, what is it for, what to do if it is lost, and what sanctions entrepreneurs may be subject to for incorrect Z-reporting - all in detail below.
What is a z-report
Z-report ("Z-Report", aka cancellation report) is the final cash receipt, which must be printed within 24 hours. It means completing the cash register shift, handing over the proceeds and resetting the cash register RAM. All data from the previous moment of cancellation remains in the fiscal memory of the cash register and on the EKLZ tape.
FOR YOUR INFORMATION! In the cash register there is a control tape (), on which all indicators from the counters are recorded. In cases where information on reports is lost for some reason, EKLZ is the only way to restore it.
From this document you can track:
- money counter data at the beginning and end of the shift;
- the total amount of proceeds until cancellation;
- the amount of refunds, if any;
- the amount of discounts provided;
- amount for canceled checks.
We've taken the Z-report, what's next?
The printed check with the final report must be pinned or glued to the “Cashier-operator’s certificate-report”. The following information is entered into the cash register as a separate line:
- date of each document;
- his number;
- gross total (sum at the beginning and at the end of the shift);
- amounts of sales, returns, discounts, etc.
Together with the recorded revenue, the cash register at the end of the shift (working day) is handed over to the senior cashier, to the accounting department or personally to the manager (depending on how this is established by the internal procedure of the organization).
The collected Z-reports, as well as used EKLZ, must be stored for at least 5 years; the manager is responsible for the timing and safety.
IMPORTANT! Take care of these documents, do not lose or throw away the taken Z-reports, even if they were carried out by a foreman when setting up the cash register, contain zero indicators, or were taken as a test. Absolutely all canceled reports must be recorded in a journal.
Daily control
“Zetka” is a document of strict financial reporting.
It must be removed after a shift or working day, but at least once every 24 hours. If this is not done, the cash register will be blocked. All cash registers, as required by law, are equipped with an automatic locking system when a 24-hour shift is exceeded. Until the Z-report is removed, the cash desk will not be able to perform any operations.
What if there were no operations?
The SFSU letter dated February 10, 2015 clarified that zero reports do not need to be printed if not a single cash transaction has been completed within 24 hours. However, often internal documents of an enterprise require opening and closing a shift, regardless of the passage through the cash register. In addition, in practice, small money is most often stored in the machine, and this is also finance that must be carried out daily through the cash register (“service deposit”), and this is an operation that will be reflected in the Z-report.
Until legislators have clarified this issue completely, it is better to print the Z-report daily and register it in the cash book, even if it is zero, to avoid troubles.
Features of the Z-report
- Each cancellation report has its own serial number, so there should be no gaps in the cashier’s journal.
- It cannot be removed or canceled again, since it is recorded in the fiscal memory of the device and on the control tape.
- If no cash transactions were made within 24 hours, you can issue a zero Z-report.
- During a shift or working day, you can take any number of Z-reports; each must be issued separately and filed with the operator’s certificate.
- After printing the Z-report a second time, it cannot be withdrawn until any cash transaction is carried out.
NOTE! The very first report with cancellation, taken to the INFS when registering the cash register, will remain there: its absence will not in any way affect the correctness of the cash register. But with all the subsequent ones you should be especially careful.
The Z-report is lost, what should I do?
In life, anything can happen, and even an irreplaceable report with cancellation may, for some reason, not be documented in the journal as it should be. This most often happens:
- with inexperienced employees who unknowingly throw away such an important check;
- due to the repair of the device, when the report is punched out by the master for verification, they do not always think to save it;
- if the receipt was not printed due to a breakdown of the cash register, problems with the ribbon or paper, or a power outage;
- if the check is lost;
- when the document is torn, worn out, flooded, or damaged in some other way.
The absence of a Z-report threatens the company with large fines. To avoid them, you need to immediately follow the procedures prescribed by law when you discover the loss of the socket.
Sequence of actions when detecting the loss of a report with cancellation
- Draw up an act of loss of the Z-report (it must be signed by the shift cashier, the senior cashier, if there is one, the company’s accountant and a representative of the administration).
- Oblige the cashier to provide an explanatory note, which will highlight the time and circumstances of the loss of the report, as well as the reasons why the required information was not entered in the cash register.
- Achieve receipt of a fiscal receipt according to EKLZ data, confirming revenue for a shift with a lost Z-report. To do this, you will have to call a technician from the KKM service center.
- The fiscal report taken for the required period should be drawn up in the cashier's journal instead of the lost Z-report.
IMPORTANT! The manager has the right to impose punishment on the cashier guilty of losing a strict reporting document, if he deems it necessary based on the results of his explanatory note. There is no dismissal for such an offense, but a reprimand or verbal warning is quite likely.
Forgot to take a Z-report on time?
At the end of the shift, they didn’t remove the cap, but performed this action at the beginning of the next day? This often happens, however, this is a violation that, once caught, the tax authorities will not skimp on fines. The reason will be that, according to the documents, the proceeds will be untimely capitalized.
You should not rely on the fact that the tax office will not compare the dates of reports and the posting of money to the cash desk. It may well happen that a violation “comes to light” as a result of servicing representatives of a legal entity. Having received a check for a product or service stamped on a certain date, he can submit it to the accounting department of his organization for a report on the finances spent. A counter-check is quite possible, as a result of which it will become clear that the money received according to the presented check was capitalized not on the day of receipt, but later.
There is a special situation with entrepreneurs using the simplified tax system, who are required to show revenue in KUDIR on the exact date when it ended up in the cash register. If a check for a purchase or service is issued today, and the Z-report on it is going to be taken out only tomorrow, then in KUDIR there will be a discrepancy: you will have to indicate today’s check against a “z” that has not yet been taken out, according to which the checks will already be yesterday’s.
NOTE! Isolated cases of untimely withdrawal of a canceled report can go unpunished: after all, they can also be caused by technical problems, this can be reflected in the explanatory note. It is important not to allow such cases to become a regular practice.
Sanctions and fines for violations of the Z-report
Violations of Z-reporting identified by a tax audit are fraught with serious fines for the organization’s management.
The absence of one or more “points” is a violation of Article 19.7 of the Code of Administrative Offenses of the Russian Federation, since in fact this is a failure to provide representatives of government bodies with the information they require.
For this, officials can be fined in the amount of 300 to 500 rubles, and legal entities – tenfold.
If tax authorities consider that unfiled Z-reports constitute disobedience to the requirements of the supervisory authority (Article 19.4 of the Code of Administrative Offenses of the Russian Federation), then a fine can be issued in the amount of 1,000 to 2,000 rubles.
Removing a z-report is a mandatory procedure and one of the foundations of cash discipline. A sample document, its purpose and other important points - about this right now.
This document represents the main final receipt, which each cashier handing over a shift must withdraw from the cash register. It is important to understand that it sums up the results and always resets all data to zero, so after this operation no cash transactions (formation, returns, cancellations, etc.) will be possible.
Therefore, if you need to measure current readings, then a so-called x-report is taken, which is essentially no different 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 records in 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 (i.e., each shift).
- All collected data after 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 last for 1.5-2 months.
- Reflection of all trading transactions that were carried out during a trading shift: not only incoming (upon purchase), but also outgoing (refund of funds), as well as cancellation (for example, when individual items were entered incorrectly by the cashier).
- Calculation of all results of revenue per shift, substantiation of data.
NOTE. Resetting all data to zero occurs not only at the end of each shift. This is also technically necessary in the case of re-registration of a cash register, carrying out scheduled and unscheduled repairs, as well as in cases where it is necessary to change the fiscal memory.
Varieties
There are 4 main types of this document:
- Basic– this is actually the main reporting check, which must be withdrawn at least once every 24 hours. If you do not carry out this operation, the cash register is blocked, so it will no longer be possible to perform any actions with its help. In addition, systematic violation of regular withdrawals is grounds for administrative liability (fines range from 4,000 to 50,000 rubles).
- 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 submitting reports and summing up results for each department in the store. After removal, all information on them is reset to zero.
- By cashiers - Such reports are also not received 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 specific employee performed on the device. To reset all this information and obtain data, this particular type of z-report is used.
- Finally, by goods– such an operation allows you to reset information on transactions with specific goods (services) or a group of goods. Not all cash registers have such systems. As a rule, the need to obtain this data arises in large stores (for example, before conducting an inventory).
How to remove
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:
- If we are talking about a weekend and/or holiday when the company did not officially work, nothing is removed and no entries are made in the reporting documents.
- If no trading transactions were made on this day (and officially and in fact it is considered a working day in the company), the total is still removed. It will come out with zero values, but is still saved in the report. In this case, the cashier writes dashes for the entire day in the journal that he keeps every day, and no entries are made in the cash book 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 AMC 100K).
Such requirements can only be considered in cases where the cash register was turned on. That is, if it was turned off during the entire shift, there is no need to take a z-report, because there were no trading operations, and they were not envisaged (for example, the company was moving on that day and did not initially plan to engage in sales).
It should reflect all information on the cash flow in the cash register throughout the entire shift (both cash and non-cash transactions):
- incoming transactions (sales themselves);
- canceled - (when the cashier collected positions, but then for some reason the purchase did not take place) - in fact, these are zero checks;
- return transactions, 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 cash, to a bank card or a special return card, depending on the conditions of the organization;
- total amounts per shift (cumulative).
A sample transcript of each entry is presented below.
As a rule, the appearance of the document differs depending on the specific types of cash registers. However, this has practically no effect on the content of information. Below are some of the most common examples.
Z-report in online cash registers
Recent changes in federal legislation provide for a gradual transition of almost all individual entrepreneurs and legal entities to online cash registers: from July 1, 2017, the use of cash register equipment of previous models has already been stopped, but there is an exemption from this rule for certain organizations. Exactly in a year, 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 equipment, namely:
- it is necessary to continue to take a z-report at the end of each cash register shift;
- The cash book must also continue to be maintained according to the general rules.
Accordingly, the same penalties 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 machines:
- the data is not reset – i.e. after submitting the final reports for the day, the previous values are completely preserved;
- Also, the final results are not recorded in the device’s fiscal memory.
On the other hand, the transfer of the report to the controlling department of the tax office is carried out automatically and occurs instantly as soon as the shift has been submitted. Even if tax representatives for some reason “forget” to confirm receipt of the report, the system will send it again and notify the employee: “Re-sending the report.”
Thus, there are both similarities and differences between the report 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 (check) is called the shift closure report. Essentially, 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 parts of it are not readable (for example, it is covered in paint).
- Regardless of the specific reason, the procedure in this case will be as follows:
- First you need to draw up a written statement of loss. The document is signed by the senior cashier, the cashier himself, the accountant and the administration representative.
- The cashier, who was responsible for conducting cash transactions and filling out the report during this shift, draws up an explanatory note, even if he was not directly to blame for the incident.
- Then you need to call the specialist who services the device and ask to generate a fiscal receipt according to the ECLZ data
- This document is attached instead of a report to the cash book.
If the report is taken late
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, for systematic abuse, fines are imposed.
Therefore, the most important thing is to draw up a report on this incident, request an explanation from the responsible cashier and keep these documents in case of an audit. 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 in the cash register, transactions carried out non-cash, on returned and canceled (cancelled) checks, so you can simply trace the entire turnover of financial movements using the final check.