Forms of primary accounting documentation when using cash registers. Is it necessary to use primary documentation forms to record cash settlements with the population when carrying out transactions using online cash registers Filling out km 7

Every day at the end of the working day, the cashier must fill out a number of documents; if the organization has several cash registers, then one of the mandatory reports is Information on the readings of cash register counters, form KM-7. This form is a summary report that reflects data on all available cash registers. In this article we will analyze the design of this document. The KM-7 form itself can be downloaded below. As an example, we filled out information about the readings of cash register counters; a sample can be downloaded below.

By the way, if the company has only one cash register, then the cashier needs to fill out a certificate-report of the cashier-operator instead of the KM-7 form.

The unified form KM-7, which is used for filling out, was approved by the State Statistics Committee of Russia dated December 25, 1998 No. 132. The completed information form is attached to another daily cash report - the report of the cashier-operator in the KM-6 form, a sample of which can be downloaded. Both forms are transferred by the cashier to the accounting department, and cash receipts and expenses for the day are attached to the reports.

Sample of filling out form KM-7

Filling out information about the meter readings of cash register machines is carried out on the basis of reports prepared by cashiers in the KM-6 form.

The KM-7 form reflects data on cash register readings and daily revenue for each department.

The report header has a standard appearance; the name of the organization and its details are filled in, and if necessary, the structural unit is indicated.

The continuous serial number is indicated as the number of the KM-7 form. The current date is indicated and supplemented with time in hours and minutes (this data is taken from the Z-report).

At the top right are the numbers and dates of the cashier-operator reports, to which the KM-7 form is attached.

Next is a table in which you need to reflect information on the readings of each cash register, as well as information about daily revenue. An example of filling out this table can be seen by downloading the completed KM-7 sample below.

For each cash register, the table must reflect the following information:

1 – cash register number (the number is assigned to the cash register by the organization independently);

2 – cash register number (taken from the factory passport for the cash register);

Form KM-7 is a daily filled out document that records the readings of cash registers. Refers to the primary documentation of the enterprise. Reporting is carried out by the senior cashier on the basis of certificates such as . Data in the fields should be entered at the end of each trading day after the Z report is submitted. If you follow the letter of the law, then the finished form, as well as the reports attached to it, should go to the accounting department no later than the next business day.

KM-7 does not have to be filled out manually. The main thing is that the report is printed on 2 sides and certified by the signatures of the responsible persons.

Regardless of the number of cars, only 1 report is issued per day using this form.

Sample filling and blank form of KM-7 form

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Filling out the fields of the KM-7 form

The header must contain the details of the company. In this case, the name may be incomplete, and the structural unit may not be indicated. The numbering of the form is established by the enterprise. It maintains end-to-end order even after changing the calendar year, i.e. if on December 31 it was KM-7 No. 342, then on January 1 it will be No. 343, and not No. 1, as one might assume.

KM-7 hat

The KM-7 header can be said to be filled in in a standard way. The organization's data, name, address, and all its digital characteristics are entered:

• The table must include cash register numbers, which are entered in columns 2 and 3.
• The value for column 2 can be clarified in the vehicle passports, and 3 - in documents from the tax office regarding the registration of cash register equipment.
• Column 4 contains the report number Z. Entrepreneurs are familiar with such cases when, after removing this report, they had to open the cash register again and carry out transactions. If this happens, in the fourth column we indicate the number of the last Z report.
• Revenue for the day (columns 8-14) is posted by sections. If the department has more than 3 sections, several forms must be filled out.
• In boxes 10, 12 and 14, section leaders will need to sign to confirm that the information entered is correct.

If the enterprise does not have departments, columns 9-14 remain blank.

At the bottom of the form, fill in the amount of returns on checks for the day, including those that were entered by mistake. Enter the number in words, without duplicating it with numbers. Only the amount that buyers received in cash is entered in the field. Cashless returns are not taken into account.

We remind you that the KM-7 form is submitted in a single copy per day. If during the inspection the tax inspector discovers the absence of a document, fines will be imposed on the company and the responsible person.

When the KM-7 form is not needed

The peculiarity of KM-7 is that it is a consolidated form. Thus, enterprises that use no more than one cash register should not fill out such a report.

At the same time, maintaining such documentation is mandatory for all enterprises with cash registers, even if they do not specialize in commodity activities or operate according to a simplified scheme.

One of the cash documents drawn up daily by the cashier is form KM-7 - Information on readings by the cash register counter. This document reflects data for each specific cash register.

The KM-7 form includes information about meter readings at the beginning and end of a certain time period, as well as about the total revenue received from this cash register.

Form KM-7 is submitted to the accounting department daily along with a certificate-report of the cashier-operator KM-6, the form and sample of which can be downloaded.

Cashiers are also required to enter data daily into the KM-4 log, a sample of which can be downloaded.

Information about meter readings entered in the KM-7 form is transferred to the accounting department along with accompanying documents justifying the cash register's revenue - receipts and expenditure documents. Revenue from the cash register is transferred with the execution of a cash receipt order.

The KM-7 form and a sample of filling out information can be downloaded for free in Excel format at the bottom of the article.

Sample filling KM-7

At the beginning of the working day, the cashier servicing the cash register enters into the KM-7 form data on the name of the organization, its address, tax identification number, telephone number. The KKM model is also indicated, for which information is filled out in the KM-7 form, not only the name of the model is written, but also the passport number, the number received when registering the KKT with the tax office.

The cashier responsible for conducting operations with this cash register and filling out information on the KM-7 form must write his full name and the exact wording of the position. This cashier is responsible for the information provided and for all transactions carried out in the cash register for the specified period. The duration and time of the work shift are also prescribed at the top of the KM-7 form. The document is assigned a number and the date of completion is written.

The table displays data on cash registers for a work shift; the following data should be entered into it:

• number of the fiscal report at the end of the working day;
• information about cash meter readings at the beginning and end of the work shift;
• daily revenue as the difference in meter readings;
• distribution of revenue by departments (if any);
• information about checks returned by customers, as well as incorrectly entered ones;
• signature of the senior cashier and the head of the organization.

An example of filling out KM-7 can be downloaded below.

Form KM-7 is a document that is directly related to the use of a cash register system that has an ECLZ. The obligation to use it has been abolished since July 2016 with amendments to the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ. And from July 2017, this form becomes completely unnecessary due to the cessation of the use of cash registers equipped with ECLZ. However, this does not prevent the continued use of the KM-7 form only insofar as it concerns information about the amount of revenue received per shift.

Read about what equipment has replaced cash register machines with ECLZ in the article “The procedure for switching to online cash registers since 2016” .

At the time of the use of cash registers equipped with EKLZ, the KM-7 form was a mandatory attachment to another unified form - KM-6, which the cashier-operator had to draw up. But with the introduction of amendments to the law “On the Application of Cash Register Machines”, form KM-6 is filled out only at the request of the business entity.

The report on form KM-7 contains columns for indicating the factory and registration numbers of all used cash registers. Moreover, it was required to create it for any number of available cash registers, including for a single cash register.

The KM-7 form was approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. You can download it on our website.

What are the features of filling out a report on form KM-7

Form KM-7 had to be generated daily in 1 copy and submitted to the accounting department before the start of the next work shift together:

• with form KM-6;
• PKO, RKO;
• acts in the KM-3 form (for the return of funds to customers).

The table, which is the main element of the KM-7 form, indicated and summarized the indicators for all fiscal counters of cash register systems, as well as for cash revenue for the trading entity as a whole or broken down by department (in this case, the figures were certified by the signatures of the heads of the relevant departments).

The amounts reflected in the acts in the KM-3 form, that is, returned to the company’s buyers, were indicated in words in a special column located under the table.

The information recorded in the KM-7 form was certified by the head of the trading entity, as well as by the senior cashier.

Read about the KUM-3 form in the material

Source/official document: Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132

Document title: Form KM-7 (OKUD 0330107)
Format:.xls
Size: 30 kb

Determination of the KM-7 shape

Form KM-7 is one of the forms of primary reporting on trade operations. In this case, cash register equipment must be used. Regulation of the use and completion of the unified form is defined in Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132. A summary is made of the information on the counters of cash registers and the funds received by the organization. FormKM-7 is an application for a cashier-operator’s report for a shift.

Application of the KM-7 form

In cases where the organization operates several cash registers at once, then it is required unified form KM-7. This form helps to compile a consolidated report on information about the income of a legal entity from all cash registers used. Moreover, the report is drawn up for the current day of the organization’s work.

The senior cashier prepares one copy of the KM-7 form and, together with other reporting documents, sends it to the accounting department at the end of the work shift. Form KM-7 indicates information for each cash register at the beginning of the work shift and at its end. The amount of revenue is certified by the signature of the head of each department.

The organization's total revenue is entered in a special field on the KM-7 form. The information specified in the document makes it possible to evaluate the efficiency of the enterprise. The distribution of funds among departments of the organization also occurs based on the daily reporting table. Indications from cash registers must be signed by the senior cashier, as well as the head of the organization.