Due to a strong thunderstorm, there were power outages in the store, so it was temporarily impossible to carry out operations through the cash register. However, the seller continued to sell the goods, and left the money in the cashbox for the next day. How to issue the amount of cash stored at the place of settlement, if the cash register is out of order read below.
Algorithm of actions
According to item 7 of Chapter 2, Section III of Procedure for registration and keeping of settlement books, accounting books of settlement operations, approved by the order of the Ministry of Finance No. 547 of June 14, 2016, the amount of cash stored at the place of settlement before the beginning of the working day, is deposited by the business entity during the working day or is at the place of settlement at the time of cash register failure or power outage, is recorded at the bottom of the settlement receipt marked ‘Service deposit’.
The amount of cash withdrawn by the business entity during the working day from the place of settlement is recorded at the bottom of the settlement receipt marked ‘Service issuance’.
Therefore, in the settlement book (hereinafter – SB) the entry ‘Service deposit’ records the amount of cash that was at the place of settlement operations at the time of the power outage and the start of work using the SB.
According to item 10 of Chapter III of Procedure for registration and use of settlement transaction recorders used for registration of settlement transactions for goods (services), approved by order of the Ministry of Finance No. 547 of June 14, 2016, if during the period of cash register failure or in the event of a power outage settlement transactions are carried out using book of settlement transactions and SB, then after installation of a repaired (reserve) cash register or restoration of electricity supply, it is necessary to pass through the cash register the sums of calculations for the time of operation using the SB, as well as according to the control tape (in the case of resetting RAM) – for the time of work that preceded the cash register failure or power cut, separately for each VAT rate, after which a Z-report should be completed.
If necessary, an ‘service deposit’ transaction is performed for the amount of cash stored at the place of settlement.
That is, after the restoration of the electricity supply, when switching to work with the cash register, the amounts recorded in the SB during the period of power outage are carried out through the cash register using the ‘Service Deposit’ transaction, and in the SB, the ‘Service Issuance’ entry must be made for this amount.
After using all settlement receipts, on the registration page of the SB, it is necessary to indicate the date of its end and the total amount of settlements for all settlement receipts in the book.
