How often does the accounting department of an enterprise require its employees, when purchasing certain goods for cash or bank transfer, to provide a sales receipt together with other documents? What is this form, is it really necessary for accounting operations?
Specialized Form
To begin with, it is worth noting that a sales receipt is a strict reporting form. It is provided to both individuals and legal entities as proof of a completed purchase. This document is issued in two cases:
- If the seller does not have a cash register.
- At the request of the buyer as a transcript of the list of purchased goods.
In the first case, due to the lack of special equipment, the seller cannot issue a confirmation document to the buyer in accordance with the requirements of the trading rules, therefore he is forced to fill out a specially developed form by hand, which contains all the necessary data and details.
In the second case, the situation is somewhat different. There are cash registers that issue a check without specifying the type of goods. It indicates only the amount paid, which does not give an exhaustive idea of the fact of sale.
For an ordinary buyer (individual) this moment may be considered insignificant. But for the organization (enterprise) when making accounting entries, it is necessary to clearly indicate the name of the purchased product. In this case, a sales receipt is required where all the information is present in full.
Why do I need a sales receipt?
Each document has its purpose. It is determined by the vital needs of people. A sales receipt is mainly needed to confirm the fact of the acquisition of goods and the amount of money deposited for a perfect purchase. This is not just a whim, but a vital necessity.
Firstly, the only way an authorized representative of an enterprise can confirm the fact of a purchase made for cash, to recover the costs incurred.
Secondly, there are situations when the purchased product is of inadequate quality. In order to exchange or return it, you need a document certifying the transaction in the context of the name of the goods and the sum of money paid for it. Without such confirmation, it is impossible to prove that low-quality goods were purchased at a particular outlet from a particular seller. After all, for the indicated amount, the buyer could purchase several other goods at a lower price. In this case, the return will be almost impossible.
What should a sales receipt look like?
Commodity checks can be ordered from the printing house and used as necessary. Some clear unified form of this document does not exist, but the finished form must contain certain necessary information:
- Title of the document;
- its serial number;
- date of issue;
- name of the enterprise (organization) that compiled the document;
- his (her) TIN and legal address;
- name of goods sold indicating the price;
- total purchase amount;
- position and full name of the person who issued this document and his personal signature;
- seal of the trading company (if any).
By placing an order for a sales receipt in a printing house, the sample can be adjusted at its discretion. For example, add a company logo or information about warranty obligations. All this is completely legal.Additional information will only simplify the work of the specialist in issuing checks and will allow to inform the buyer most fully.
Do you need cash and sales receipts together?
Quite often, accounting employees have questions regarding the correctness of the design of payment documents provided by employees. Can a cashier's check be accepted for settlement without a cashier's check? There is no single answer to this question.
Firstly, it must be remembered that both of these forms have their own targeting. A cash receipt confirms the fact of the purchase itself, and a sales receipt is a detailed transcript of this transaction. For example, an employee of an organization receives money for a report for the purchase of specific goods. Then, within three days, he must report on the documented purchase. To do this, he will need a check from the cash register, which will record the fact of sale for a specific amount, and a sales receipt, which describes in detail: what, when and for what amount the employee purchased. Both of these documents together will confirm the targeted spending of received funds.
However, according to the Federal Law No. 54 of 05.22.2003, there are enterprises which, by their nature of activity, are not obliged to settle using cash registers. These include points of sale of magazines, newspapers and other related products, trade at fairs and markets. If the goods are purchased from such sellers, then the availability of a sales receipt will be quite sufficient. Representatives of legal entities should not contact such retail outlets in order to avoid possible misunderstandings.
Features of filling out a sales receipt
When selling products, the seller must, at the request of the buyer, provide him with a sales receipt. This is his legal right, the violation of which could entail quite justified penalties. Usually this document is an A6 format form with the necessary details entered.
All of them should be filled in, and empty columns should contain dashes to avoid entering additional information into them after handing out the document. It’s not difficult to write a sales receipt. The fill pattern is a process of phasing in the necessary data in certain rows and columns of the table.
This document drawn up on the day of purchase. The worker who draws up this form must enter accurate information in a neat, legible handwriting. Strikethroughs, corrections and corrections are not allowed here. Such a form is considered invalid and will not be accepted by the accounting department of the enterprise for calculation.
How to fill in the document?
Typically, retailers have in stock the forms of sales receipts in order to provide them to the buyer at any time at his request. Most often, such requirements are addressed by representatives of enterprises (organizations). Any seller should know how to fill out a sales receipt: this can be done in two ways:
- With the use of computer technology. This is done if the store (outlet) records the receipt and consumption of products in electronic form. The employee can only enter the name and quantity of the goods selected by the buyer. The remaining data will automatically be entered in the printed form.
- Manually. In this case, all the necessary information is carefully entered into a standard form document.
All products are alternately entered in a special table. In the presence of similar products at different prices, each of them goes as a separate line. For example, “a pencil at a price of 10 rubles for 1 piece” and “a pencil at a price of 15 rubles for 1 piece”.
You can not write "2 pencils in the amount of 25 rubles." Each product of one article (or grade) and its price must be recorded separately. After the table with selected products, the total purchase price is written in numbers and words.In conclusion, the seller’s data are indicated, his signature and seal of the trading company are put. If one is missing, then do not replace it with various stamps. The law allows you to draw up a document without a seal, if it does not exist at all.
Download the sales receipt form
