Theft of funds from the cash register. Where can I get a document confirming the absence of perpetrators in the theft of funds from the organization’s cash desk? Can a taxpayer, applying the simplified tax system with the object of taxation income, take into account the property incurred?

Many store owners experience theft of money from the cash register. To reduce the number of crimes, managers of retail outlets increase the staff of security personnel, install a video surveillance system and take other measures, but, as a rule, it is not possible to completely eliminate theft. In such situations, it is necessary to contact law enforcement agencies with a statement. We will tell you in our article what liability an employee faces for stealing money from the cash register, as well as what to do if they are unreasonably accused of theft of funds.

Concept

In accordance with the laws of Russia, embezzlement is a form of theft in the form of seizure, separation and circulation in one’s own favor or in favor of third parties of goods and material assets, including money that are entrusted to the accused in connection with the performance of his work duties. Powers are enshrined in an employment agreement, contract or other act.

Embezzlement is the gratuitous, illegal expenditure or alienation of someone else's entrusted property. Alienation, for example, can be expressed in the transfer of funds to third parties on credit.

Article in the Criminal Code of the Russian Federation

The type of liability, administrative or criminal, depends on the amount of funds appropriated. If the damage is more than 2,500 rubles, then the culprit will be convicted under Art. 160 of the Criminal Code of the Russian Federation for misappropriation or embezzlement.

The crime is considered completed from the moment of actual recourse in one’s favor in the case of appropriation and expenditure in the case of embezzlement.

A criminal act is always committed with direct intent, the main motive being self-interest. In some situations, there may be an additional motive - revenge, personal hostility towards the store manager, another seller and the desire to set them up.

The subject is always special - a person who has reached the age of 16 and who is entrusted with property. If the seller took money from the cash register for the purpose of transferring it to other persons in fulfillment of a debt obligation that was not fulfilled by the store owner, then the act will be qualified under Art. 330 of the Criminal Code of the Russian Federation as arbitrariness.

The crime under Part 1 of Art. 160 of the Criminal Code of the Russian Federation, belongs to the category of minor gravity, the statute of limitations is 2 years. The unlawful act provided for in Part 2 of Article 160 of the Criminal Code of the Russian Federation falls under a violation of the law of moderate gravity, the statute of limitations is 6 years. The criminal case in these cases can be terminated upon reconciliation of the parties.

Theft of money from the company's cash register

Misappropriation and embezzlement of funds occurs not only in stores, but also in enterprises. Access to the cash desk is limited to a limited number of people - employees of the accounting department.

The difficulty in identifying and solving such crimes lies in the fact that accountants have special knowledge that often allows them to hide the fact of theft.

The most common assignment schemes are:

• making payments for the same product several times;
• lack of information in the accounting documentation about the accounting of individual amounts of money;
• discrepancies in the amount of funds accrued as wages and actually paid to employees of the enterprise. In such situations, the accused often keep the difference for themselves.

What happens to stealing money from a store cash register?

Russian legislation provides for administrative and criminal liability for theft from a store cash register. Also, the employee who committed the unlawful act will face disciplinary punishment.

What criminal penalties and liability are provided?

Guilty of committing a crime under Part 1 of Art. 160 of the Criminal Code of the Russian Federation, is punishable by a fine of up to 120 thousand rubles, correctional labor for up to 6 months, compulsory labor for up to 360 hours, forced labor or restriction of freedom for up to 2 years. The most serious punishment for misappropriation or embezzlement without qualifying criteria is 2 years in prison.

If the theft from the cash register is committed by a group of persons by prior conspiracy (Part 2 of Article 160 of the Criminal Code of the Russian Federation), then the punishment will be more serious:

• fine up to 300 thousand rubles;
• compulsory work up to 360 hours;
• correctional labor for up to 1 year;
• forced labor or imprisonment for up to 5 years with or without restriction of freedom for up to a year.

When committing a crime using one's official position (Part 3 of Article 160 of the Criminal Code of the Russian Federation), the sentence will include one of the following sanctions:

• fine from 100 to 500 thousand rubles;
• forced labor for up to 5 years;
• imprisonment for up to six years with a fine of up to 10 thousand rubles.

In Part 4 of Art. 160 of the Criminal Code of the Russian Federation indicates the following aggravating factors: the act was committed by an organized group, an especially large amount of money was stolen from the cash register. In these cases, the perpetrator will be sent to prison for up to 10 years. As an additional punishment, a fine of up to 1 million rubles or restriction of freedom for up to 2 years may be established.

Note!

Major damage is an amount of at least 250 thousand rubles, and especially large damage is more than 1,000,000 rubles.

If the amount of money stolen from the cash register does not exceed 1000 rubles, the cash register employee will be subject to administrative punishment in the form of:

• a fine 5 times the amount of stolen money, but not less than 1 thousand rubles;
• administrative arrest for up to 15 days;
• compulsory work up to 50 hours.

When money is stolen in the amount of 1000 to 2500 rubles, a protocol is drawn up under Art. 7.27 of the Code of Administrative Offenses of the Russian Federation, which entails the imposition of:

• a fine of 5 times more than what was stolen, but not less than 3 thousand;
• compulsory work up to 120 hours;
• arrest from 10 to 15 days.

What to do if you are accused of stealing money from a cash register?

In accordance with the Constitution of the Russian Federation, the presumption of innocence operates in our country. Until law enforcement authorities prove that a specific person committed the theft, he remains innocent.

If an employer accuses you of theft during a personal conversation and only promises to contact law enforcement agencies, then there is a high probability that he wants to scare you in order to get money that is not enough in the cash register, and he has no evidence. In some cases, the manager threatens to fire him “under the article” if he refuses to return the money.

Note!

Dismiss on the basis of “g” clause 6, part 1, art. 81 of the Labor Code of the Russian Federation is possible only if there is a court verdict that has entered into force.

• do not sign a confession. If there is pressure from law enforcement officers, you should write a complaint against them to the prosecutor's office to check the legality of their actions;
• find witnesses to confirm your alibi at the time of the theft. If your employer accuses you of stealing funds during a certain period of time, then it is advisable to confirm your location at that time in another place;
• file a civil claim for compensation for moral damage if your employer’s accusations have caused you physical and mental suffering. As evidence, you can attach certificates from a doctor, extracts from a medical record, prescriptions for the purchase of medications and receipts from a pharmacy.

If money was taken from the cash register on the verbal order of the manager, you should definitely inform the investigators about this. If you did not take money from the cash register, and there is reason to suspect that the employer is deliberately accusing you of theft, knowing that you are innocent, you can file a statement of false denunciation. In accordance with Art. 306 of the Criminal Code of the Russian Federation for false denunciation provides for punishment in the form of a fine of up to 120,000 rubles, compulsory labor for up to 480 hours, forced and corrective labor for up to 2 years, or imprisonment for the same period.

- tell your friends

Among the company's employees there are often unscrupulous persons who want to appropriate the company's property for themselves. And in this case, theft at work becomes not only the subject of labor conflicts, but also criminal proceedings.

At the same time, it is possible that the result will be a very real term of imprisonment. On the other hand, theft at work can be an unfair accusation.

Then the employee will have to prove his case not only during the investigation, but also in court. In this case, an experienced lawyer can come to the rescue and be able to solve the problem that has arisen.

When a person believes that he is unfairly suspected of theft, he should raise the issue with the employer about a detailed investigation of the incident. You should also provide your written explanations on the merits of the charges brought against you.

Your written arguments must be sent by registered mail with a list of attachments. In this case, it will be more likely that they will be taken into account in the future when investigating a crime for theft in the workplace.

You should also consult with a lawyer regarding your situation. He will suggest a line of conduct with the administration of the enterprise. In addition, a lawyer can negotiate a conflict with the company where the citizen is employed.

It is also important for the employee to study all documents signed with the employer. This includes an employment contract, an agreement on full financial responsibility, and a job description. It is quite possible that their points will help build a line of defense.

We emphasize that in any case it is important to convey in writing to the company’s management your position regarding the claims being made.

Theft in the workplace: article of the Criminal Code

Such actions are considered from the point of view of criminal law as theft. But there is another liability for theft at work.

Additional sanctions include:

1. Termination of employment relations - dismissal under clause 7 of Art. 81 Labor Code of the Russian Federation.
2. Full compensation for damage caused (voluntarily or in court).

If the theft was minor, then the employee may limit himself to a reprimand. It will entail close attention from the administration, as well as the absence of bonuses and other incentives.

Theft committed at the place of work can be considered under one of two articles of the Criminal Code of the Russian Federation.

So, if the property of an enterprise was appropriated secretly, then this is considered as theft - Art. 158 of the Criminal Code of the Russian Federation

If the culprit took possession of the company’s property in front of its other employees, then this will already be considered robbery. This is of course unlikely in life, but anything is possible. Accordingly, the punishments for these crimes will be different.

In addition, it also matters whether the theft was committed alone or with the complicity of other persons.

In particular, sanctions include forced labor, a large fine, arrest or imprisonment. Everything will depend on the composition of the stolen property and its value.

Responsibility of an employee for committing theft at work

It can be combined: civil, criminal, administrative. Everything will depend on how financially the company suffered from the actions of the perpetrator.

Civil responsibility

First of all, according to the norms of labor legislation, a crime is the basis for full financial liability. It implies compensation for damage at current prices.

The final decision is made by the court. However, it is possible that the parties may enter into an amicable agreement. Under its terms, the employee can return the stolen property or provide an equivalent replacement.

Administrative responsibility

If the theft committed at the place of work was insignificant (within 1000 - 2500 rubles), then administrative liability may arise.

As part of it, the culprit faces a fine, arrest for 15 days, or compulsory work for a certain duration. All sanctions are prescribed in Article 7.27 of the Code of Administrative Offenses of the Russian Federation.

Criminal liability

Article 158 of the Criminal Code of the Russian Federation establishes criminal liability for theft at work. It contains several parts that establish sanctions depending on the method of theft and the amount of damage caused to the enterprise.

How does one get fired for theft?

If the fact of theft has been revealed, then it is possible . This basis contains paragraph 6 of Article 81 of the Labor Code of the Russian Federation. However, for termination, either a court verdict or a ruling on an administrative offense is required.

When an employee is dismissed for theft, an order is issued and an entry is made in the work book. Naturally, such a mark indicating dismissal under the article can negatively affect the citizen’s future career.

Termination of an employment contract does not eliminate criminal penalties for theft in the workplace. It is established by the court by its verdict against the guilty person.

It is the employer’s right, not the obligation, to dismiss an offending employee. It is possible that minor theft may only result in a reprimand.

If money is stolen

A cashier or accountant often becomes involved in the theft of a company's finances. Money is embezzled by forging signatures on checks and payment documents. In this case, Article 158 also applies for theft of funds at work.

To bring the culprit to criminal liability, the company must prove that the person had access to cash flows.

For example, the corresponding responsibilities must be determined by the labor function, job description, and regulations on remuneration.

If an employee is unfairly accused of embezzling money at work, he must build the right defense. And the lawyer of the accused will provide assistance with this.

In particular, through joint efforts it will be necessary to find out whether the employee had access to finance and whether he had the authority to sign financial documents.

In addition, you need to clearly understand when exactly the loss occurred. The construction of the correct line of defense will also depend on this.

For example, if funds were stolen from the cash register of an enterprise at a time when the cashier was not there, then the defense attorney will probably take this argument into account.

Can you be jailed for theft at work?

The answer to this question directly depends on the extent of the theft. The norm of the Criminal Code of the Russian Federation that we have already mentioned contains several grounds on which the court has every right to impose imprisonment.

First of all, this measure is applied if the employee did not act alone during the theft. In addition, they can be deprived of their freedom if the theft was accompanied by illegal entry into one of the company’s premises. In all situations described, the maximum term of imprisonment may be 5 years.

If the damage is significant (from 250 thousand to one million rubles), the culprit of the theft may be imprisoned for a period of 6 to 10 years.

Even in the case of the most minor theft, the person involved in it can be subject to administrative arrest within 15 days.

As you can see, it is not worth encroaching on the property of the enterprise. If such a situation occurs, the support of an experienced lawyer will become vital.

If an organization works with cash, a certain percentage of errors is almost inevitable. Cash discrepancies are especially frequent in companies where the cash flow is very extensive and the persons responsible for it often change, for example, in supermarkets with a large number of cash registers, large shopping centers, etc.

Let's consider what the right thing to do in such cases is for the management of the organization, which threatens the cashier who does not keep track of part of the money, and we will also reveal the features of accounting for the shortage through accounting.

Who can identify the shortage?

Shortage- this is an identified negative discrepancy between financial accounting indicators and the actual amount of cash in the operating cash register.

NOTE! If there are more funds than would be due according to the documents (positive discrepancy), we are talking about surpluses going to the organization’s profit.

Who and during what procedures can detect such a discrepancy? The most common shortages are:

• the cashier-operator himself;
• an employee performing cashier functions;
• the cashier's immediate superiors;
• inventory commission;
• auditor checking the cash register;
• founders or shareholders of the company;
• senior management;
• auditors during an external audit.

All these persons have the right to reconcile accounting data and count cash in the cash desk at the required time on the basis of paragraphs 37 and 38 of the Procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40.

It's always the cashier's fault

The cashier is entrusted with storage of material assets (in this case, cash proceeds) on the basis of an employment contract concluded with him.

Art. 242 of the Labor Code of the Russian Federation states that in such situations the employee bears full financial responsibility for compensation for lost funds. A Art. 244 stipulates the legality of concluding such an agreement with employees holding the position of cashier if they have reached the age of majority. In addition to cashiers, full financial responsibility falls on some other categories of workers provided for by Resolution of the Ministry of Labor of Russia No. 85 of December 31, 2002.

BY THE WAY! In the event of damage to the company, the cashier may be guilty not only of unlawful actions, but also of inaction, as well as negligence and dishonesty in relation to his own labor duties.

Types of liability for shortages

1. Full financial responsibility. This implies reimbursement of the entire missing amount at the expense of the cashier. If the amount that needs to be reimbursed is no more than the average monthly salary of the culprit, then he must reimburse it by order of management, issued no later than a month from the date of discovery of the shortage. Large sums can only be recovered through judicial proceedings. The employer has a year to go to court on this issue.

ATTENTION! You will have to file a claim in court if the cashier does not agree to voluntarily pay the funds, as well as after the expiration of the established month.

2. Administrative penalty. The cashier, through his action, inaction or negligence, violated the procedure for handling cash, which means he may be subject to administrative liability. Officials can pay 4–5 thousand rubles, and legal entities – 40–50 thousand rubles. - this is in addition to compensation for the amount of the shortfall itself.
3. Disciplinary action. May also be imposed by the employer, in addition to damages. A careless cashier can be reprimanded, reprimanded, and in some cases fired without mercy.
4. Criminal liability. Threatens those officials in respect of whom the intent of their actions has been proven. Such guilty actions are recognized as:
   • theft - secret appropriation of someone else's property;
   • fraud - the acquisition of rights to someone else's funds due to abuse of trust or deception;
   • embezzlement – ​​theft of entrusted property or funds and subsequent sale, use, transfer to third parties;
   • misappropriation – unlawful retention of entrusted assets for one’s use.

These actions are punished, depending on the severity, the possibility of relapse and the category of the guilty employee, either by a fine, or by compulsory or correctional labor, or by restriction of freedom, arrest or prison. The specific time limits depend on the type of criminal act.

Criminal liability for lack of money in the cash register

IMPORTANT INFORMATION! For any act that provides for criminal liability, the perpetrator can be dismissed at the initiative of the employer.

The procedure for collecting shortages

1. Detection of monetary discrepancies in the cash register and in papers.
2. Request an explanation from the cashier. In case of failure to provide or direct refusal to draw it up, a special act must be written with the signature of two witnesses.
3. Issuance by management of an Order (instruction) to compensate for the shortage.
4. For a cashier who agrees to voluntary compensation, the amount of the shortfall will be written off from the next salary, or he will deposit the money into the cash register himself. You can agree on an installment plan.
5. If the cashier refuses a refund or if the amount is large, management goes to court.

NOTE! The employer may, after considering the circumstances and the cashier's explanation, completely waive the requirement for compensation at any stage, partially or in full.

When the cashier is not to blame

The law stipulates certain circumstances that remove guilt and financial responsibility from the cashier. These include:

• a natural disaster as a result of which the cash register was damaged and funds were lost;
• another act of force majeure independent of the cashier (robbery, theft of funds during transportation or transfer to/from the bank).

In this case, the act of shortage is recorded, in addition to the usual emergency inventory procedure, also by an act of law enforcement agencies.

How to handle accounting shortages

If the cashier is at fault, the amount of the shortfall is not taken into account for income tax purposes, since even with compensation no additional income arises. And if you had to demand the amount in court, management bears the costs of legal fees and fees: these can be legally included in non-operating expenses.

The following entries exist in accounting for these transactions.

1. When the employee reimburses the entire amount shortfalls are carried out under “Other income” in the reporting period in which they were recognized by the debtor or the court:
   • debit 70, credit 73-2 “Calculations for compensation of material damage” - the amount is withheld from the cashier’s salary or deposited into the cash register.
2. The organization allowed the cashier not to reimburse the shortage. The amount that has already become irreparable damage relates to “Other expenses”:
   • debit 94, credit 50 – the Nth amount of shortfall in the cash register has been identified;
   • debit 73-2 “Calculations for compensation for material damage”, credit 94 - attributing the specified amount of damage to the guilty party;
   • debit 91-2, credit 94 - the amount of the shortfall that is not reimbursed by the cashier is recognized as part of other expenses.
3. It's not the cashier's fault. If the funds are lost as a result of force majeure, and the cashier had nothing to do with it, then the losses are attributed to non-operating expenses recognized in taxation and written off to the financial results of the company:
   • debit 94, credit 50 – the Nth amount of shortfall in the cash register has been identified;
   • debit 91-2, credit 74 - the shortage was written off with an unknown culprit.

Cashiers-operators of retail enterprises are one of the most “risky” categories of store workers. Risky from at least three points of view. First, cashiers often suffer from robberies involving money. The second is cashiers serving customers, i.e. Those on the “front line” of sales experience severe psychological stress. The third point of view, no matter who it offends, is that cashiers are more likely than other store employees to commit thefts, in particular of funds, and also contribute to the theft of goods in collusion with other persons.

We are not talking about a blanket accusation of all cash workers, but only about dishonest people to whom employers entrusted money. Unfortunately, this problem exists and has become extremely relevant today.

The object of theft by cashiers is money or goods (to a lesser extent). Money can be stolen for the entire transaction or operation, or for part of the purchase, for “extra” goods (its quantity or weight), for unreturned goods, for the amount of discounts, for differences in cost, etc., including, of course , banal theft from the cash register. The cashier can implement most methods of theft independently, without the participation of “his” customers and without collusion with colleagues.

In this case, the subject of direct damage will not always be the store itself; in approximately half of the cases, it is the buyer who will be deceived and, as a rule, will not receive the goods for which he paid money. Here we can already talk about the reputation of the store and everything that comes with it. In addition, some of the illegal manipulations of cashiers distort cash balances for some time, which may be the reason for sanctions from inspection authorities.

More than half of the schemes for causing damage to the store itself are based on a conspiracy with the buyer, sometimes with the senior cashier (other person), especially in cases where certain operations (cancelling a check, making a return) require the sanction or technical presence of a senior official (for example , senior cashier).

The main methods of theft of goods are simple theft by removing unpaid goods from the store and manipulating the contents of a cash receipt. In the event of a theft, the cashier is no different from any other employee or customer who has decided to take this step. Manipulations with the contents of the receipt by reducing the total amount payable lead to the fact that unpaid or only partially paid goods are taken out of the store by a relative, acquaintance or other “friend” buyer. The buyer here becomes the recipient of the benefit, who then “thanks” the cashier.

There are, of course, more ways to steal money directly from the cashier than there are goods. The main ones are related to various manipulations with the contents of the check; cashiers do not disdain basic theft. Some of the schemes are implemented by violating the established rules of sales at discounts, with discount cards, and also with credit cards.

To detect fraud and control settlement transactions at cash registers, the CASHCONTROL system was created.

CashControl is:

· A powerful cash control tool in on-line and off-line modes;

· Monitoring of cash registers and obtaining a high-quality video image of any event for any period of time with a receipt displayed on the monitor;

· Database of cash transactions, analysis of cashiers' labor productivity, reasons for returning goods, cash transactions of check cancellation, cash theft;

· Analysis of data according to any criterion printed on the receipt;

· Possibility of integration into a comprehensive security system;

· Simple user-friendly interface for querying and data analysis;

· Wide range of remote access capabilities;

· Work with any type of cash registers.

So thefts can be divided into 2 categories: through simple theft and through various manipulations with the contents of a cash receipt.

Theft in this case is the unauthorized, illegal removal of unpaid goods from a store secretly or under the guise of a purchase. At the same time, the cashier is no different from any other employee or customer who has decided to take this step.

Manipulations with the contents of the check are as follows. The first, simplest, so-called. not carried out return, when the cashier accepts the returned product from the buyer and gives him money for it, but does not carry out the return operation at the checkout, does not transfer this product to other employees for rejection, but steals the product himself, or by transferring it to “his” buyer. So banal that only a novice cashier could fall for it. By the way, there’s not even a check here.

But the scheme is more complicated. We called it the "bounced check." The cashier gives an accomplice - a buyer or colleague - an outstanding check from previous customers, the accomplice collects the goods against this check and passes it through “his” cash register, simulating payment together with the cashier. Outwardly, everything looks very decent. With this scheme, there is not even manipulation with the contents of the check, but rather manipulation with the check itself.

Let's move directly to the schemes of theft of goods associated with changes in the contents of the cash receipt in favor of the cashier. All of them are associated with making changes to the content of the operation that reduce the total amount payable - reducing the quantity of goods in a position (one bottle of vodka is included instead of three bottles taken out), reducing the number of product positions in a receipt (some positions are not included at all), reduction in the weight or volume of the product (a chekushka is made available instead of a liter bottle of vodka), as well as a breakdown of a cheap product instead of an expensive one (instead of an expensive coffee being taken out, a cheaper variety is made available).

All these illegal operations lead to the fact that cashiers, in collusion with accomplices, steal goods from the store for quite large sums. And not only for home use, but also for sale in markets, specializing in any one product group.

Theft of funds

This simple type of theft of money by a cashier as theft is carried out in two ways. The cashier simply steals money from the cash register, taking it out on his own, or, with a more developed control system, transfers the “earned” money to an accomplice-buyer under the guise of change. Sometimes the amount of such change is very impressive, so we called it “super change”.

In case of a fictitious return, using the moment of lack of control, the cashier makes a non-existent return through the cash register, removes money from the cash drawer in the amount of the refund made and appropriates it. In this case, of course, no goods are returned to the store and the result is a double loss - neither money nor goods.

Failure to clear a receipt is a fairly common scheme, when the cashier receives money from the buyer for purchases, does not complete the transaction at the cash register, and embezzles the money. In this case, of course, the buyer does not receive his check. Thus, there will be no discrepancies at the cash register.

Canceling a check is carried out by canceling the transaction after settling with the buyer and appropriating the money received from him. No deal - no money. The successful completion of this method depends on the control measures applied, and on the completeness of all operations reflected in the operation protocol of a particular cash register and on other factors.

These frauds are possible if they do not require additional permission or the technical presence of a senior cashier or controller, although they can also be carried out in collusion with them.

The next group of illegal transactions is also associated with a decrease or increase in the final amount of the transaction in favor, of course, of the cashier.

A decrease in the total is similar to previous operations and is associated with the failure to break through or the cancellation of one or more product items in the receipt. The cashier does not mark part of the goods in the receipt or cancels these items, but receives the buyer’s money in full and appropriates this “saved” amount. The subject of the damage here is the store.

But money theft schemes by increasing the final amount of the transaction cause damage to the buyer, the so-called. classic "cheating". These schemes are based on adding to the contents of the receipt what the buyer does not purchase: increasing the quantity of goods (instead of two jars of black caviar, the receipt will indicate three), adding one or more items (the receipt will contain something that the buyer did not intend to purchase, for example , one hundred branded bags), an increase in the weight of the weight of the product (instead of the taken-out one hundred grams of frog legs, two hundred will be indicated), as well as the breakdown of an expensive product instead of the purchased cheap one (instead of the taken-out instant coffee, beans of the same weight will be punched). Of course, the inattentive buyer pays the full total amount, and the cashier pockets the money for that very “extra” item, and everything is screwed.

The following groups of methods of theft by cashiers are less common and occur where there are sales with discounts or discount cards, as well as in credit card payments.

We called a “hidden discount” a scheme when the cashier sells an item with a discount set at that moment, without informing the buyer about it, but telling him the full cost of the item and, of course, taking all the money. The resulting difference is assigned. Once again the buyer suffers.

The next two ways of manipulating discounts cause damage to the store for the sake of its customers. The cashier uses his employee discount card, usually with an increased discount, and again serves his customer with it. The accomplice receives an increased amount, i.e. illegal discount and pays less than expected. The same result is associated with a manual, without a card, increase in discount on any product beyond the discount established by the administration.

There are many methods of credit card fraud and we will present here some of the most common ones, the success of which depends on both control and technical parameters of the process. At the end of the payment with the buyer on the credit card, the cashier finally sends a repeated request (the “repeat” scheme) for authorization and payment, the buyer leaves and after that a positive response to the payment is received, the same amount is again withdrawn from the buyer’s account for which the cashier or his accomplice dialed product.

When returning goods by a buyer who paid using a credit card, the refund is made not to the buyer’s account, but to the account of the cashier or his accomplice (the “own card” scheme).

Fraudulent schemes associated with the production and use of counterfeit slips from credit cards, and the subsequent withdrawal of money from the card account by fraudsters, one of whom is the cashier, are also well known.

Thus, in total we examined about three dozen ways of causing damage by cashiers, committed both independently and in collusion with outsiders. These practices increase when cashiers collude with other store employees, especially senior cashiers, supervisors, or administrators.

You can say - these are instructions for cashiers on how to steal. I will answer - dear ones, they already know all this, and, unfortunately, they know better than those who are obliged to control them and prevent the mentioned losses. This material is an instruction for you. To know how to deal with this phenomenon, you need to understand what to fight with. Good luck to you!

Good evening! Worked from 06/05/2011 to 07/19/2011 at POLISTEN LLC store located at the address: Moscow, Timiryazevskaya St., 11, as a cashier, which is recorded in the work book, series TK-II No. 5432400, date of completion: June 5, 2011, based on Order No. 94 dated June 5, 2011 (I was never given an employment contract).

On June 22, 2011, the store manager asked me to work until 11 p.m.

Theft of funds from the cash register

A criminal case was opened into the theft. In what time frame and on what grounds can an organization write off stolen funds in tax accounting?

Answer: Tax legislation gives the taxpayer the right to recognize as non-operating expenses losses from theft, the perpetrators of which have not been identified (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation)

The Glazov Interdistrict Prosecutor's Office conducted an investigation into the presence of three minors at night in the Zapad cafe of the Toli Limited Liability Company.

The audit revealed violations of the Law of the Udmurt Republic dated October 18, 2011 No. 59-RZ

“On measures to protect the health and development of children in the Udmurt Republic”

Checking cash flow and monetary documents

cash book, cashier's reports, receipt and debit cash orders, journals for registering receipt and debit cash orders, log of issued powers of attorney, register of depositors, log of payment (settlement and payment) statements, supporting documents for cash documents, advance reports. 50-3 “Cash documents” in journal order No. 3.

Police of the Cherdynsky district uncovered the theft of money from the bus station cash desk

The woman reported that money was secretly stolen from the cash register of a transport organization.

Police officers went to the indicated address. Law enforcement officers inspected the crime scene, collected the necessary evidence, and interviewed bus station workers. As a result of a complex of operational-search activities, law enforcement officers established that a woman born in 1977, working as a watchman in this organization, was involved in the theft of funds.

MU Ministry of Internal Affairs of Russia Orenburg

During the investigation, it was established that the woman had previously worked in one of the city’s stores as a senior salesperson, abused alcohol, and often came to work while intoxicated.

Cash register inventory

• Preventing the theft of cash from the company's cash register.
• Bringing accounting of cash payments to the requirements for conducting cash transactions.
• Ensuring consistency between accounting data and actual performance.

Theft of cash from the cash register

On November 20 at 13:30, the police department received a statement that two unidentified citizens, while in the Nadezhda store, located in the village.

Sotnikovo, through free access, 7 thousand rubles were stolen from the cash register.

— A man of Asian appearance, apparently 30-35 years old, thick built, height 170 - 175 cm. He was wearing: a black knitted hat, a black jacket, blue jeans.

— A man of European appearance, apparently 30-35 years old, thickly built, height 165-170 cm. He was wearing: a black cap, a black jacket, black trousers.

Anyone who has any information about the identities and whereabouts of the wanted citizens is asked to contact the police by phone: 21-02-02, 29-58-25, “02”, from mobile “020”.

ZAPOLYARKA-online.

An individual entrepreneur contacted the Vorkuta police duty station with a statement about the loss of funds in the amount of 3,000 rubles from the company's cash register.