Cash register

A cash register is a company specializing in the sale of goods or services DAQ device. It is used for settlement of cash transactions and the creation of documents. There are different technical implementations - to distinguish are especially " open" systems (consisting of standard hardware, a standard operating system and a POS software ) and " closed" (or " proprietary " ) systems ( in which hardware and software a unit form ). More efficient cash registers are often marketed as " POS System" or " POS System" ( "Point of Sale "). In many cases, there is an integration in an ERP system.

  • 3.1 Catering
  • 3.2 trade
  • 5.1 Data Security
  • 5.2 theft
  • 7.1 Requirements
  • 7.2 No cash constraint

History

The cash register was invented in 1879 by the pub owner James Ritty in Dayton, Ohio, USA, to reduce theft by his staff. The core of the invention was the cash drawer that opened only at the specified time with the become typical for the cash register ringing sound.

Ritty In 1883 along with the John Birch patent for it. His newly formed company for the production of cash registers was purchased in 1884 by John H. Patterson, who in National Cash Register Company (now NCR Corporation) renamed. NCR was very rapidly in the U.S. market leader and sales success of the product cash register soon worldwide.

Technology

"Open " systems

An "open " system ( often referred to as " PC-based POS ") consists of POS hardware and POS software. The POS hardware is usually PC - compatible, but specifically designed for use at the POS. Other components of the POS hardware such as Receipt printer for printing documents, barcode scanner, cash drawer, programmable POS keyboard, customer display, EFT payment terminal, etc. It mainly Windows or Linux can be used as an operating system. The POS software is an application that was developed as a standard or custom software.

Advantages are the independence of hardware and software as well as the availability of powerful hardware and CASE tools such as SQL databases. Disadvantages are the risk of errors due to the complexity of the hardware and software security vulnerabilities of the standard operating systems and the short product cycles derived from the consumer sector technologies.

" Closed " systems

In these systems, specially developed for the device hardware is used. The other hardware configuration now corresponds largely to the "open" under the systems mentioned. The operating systems are developed either by the manufacturer or it used to be commercially available or open source solutions. This and more frequently adapted Linux variants are used. The POS software is specifically tailored to the specific hardware and can not readily be used on other hardware. However, several manufacturers use in several of their models a the same software.

The primary advantages are the high failure and data security. A disadvantage is that the hardware and software must be purchased from a provider.

Trends

To operate the cash register is set by touch screens and on, since they are more flexible than fixed labeled keyboards. Especially in the restaurant industry grows, the share of portable POS terminals that communicate by radio with the stationary POS. There are systems in the 2.4 GHz ( WLAN) and in the 433 MHz band.

Industries

Depending on the industry in which the cash register is used, the requirements and accordingly the functions differ significantly. Can be roughly make a subdivision in hospitality and retail solutions.

Gastronomy

As for food cash registers not only serve to record the sales, but are also available as ordering and information systems. In these systems, usually posted on a table. To control the workflow of cuisine and service various types of receipts on different printers (eg, counters and kitchen printer ) or kitchen monitors may be printed or displayed. For the settlement of open tables functions such as merging or splitting of bills available. More complex systems provide additional features such as Voucher management, customer management, statistics, pay cashless, connecting mobile ordering terminals, etc.

Trade

Depending on the type of retailing very different functions are required, for example, must Can manage systems for the textile retail sizes and colors for items sold during systems in bakery chains Orders and Returns need to capture. The systems are also used to detect the habits and preferences of individual customers. Most cash registers used in the commercial associated with an enterprise resource planning system and financial accounting. Sales are recognized primarily using bar codes.

Typical operating procedures

Due to the wide variety of standard and optional equipment of cash registers general descriptions are not possible. Typically, however, the following processes:

In the registration process, the cashier recognized the target position of the checkout process. In this case (eg, goods, services, entrance fees, etc.) to the individual prices depending on the technical event to register the " treasurer objects" registered, or an identifying feature of the treasurer object. Most part numbers are in current POS systems in retail and gastronomy entered manually operated hard buttons on the POS keyboard or the touch screen or a barcode (eg EAN Code) is scanned to detect the treasurer object.

After completing the registration process, typically by pressing the SUB-TOTAL key, the cash register calculates the target position for the checkout process, which is payable and displays them. The cashier records the amount paid in the checkout, which balance out the set position of treasurer objects delivered and the actual position of the payment in the checkout.

All funds have in overpayment from the amount of the change. The change due to cash does not correspond to forcibly the means of payment used. So is regularly in cash eg vouchers in an overpayment, if such a process is not excluded from the publisher of the value of the voucher or from the point of acceptance.

Security

Data Security

Data from cash registers to be partially manipulated to facilitate tax evasion. Due to the increasing regulatory pressure to record individual data and to provide for testing, manipulations are expensive - Zapper to be used increasingly. A immutability of data is indeed required by law ( § 146 para 4 AO ), but may in digital data only by appropriate technical procedures such as fiscal memory or INSIKA in conjunction with a - to ensure legal framework - not currently available.

Theft

Depending on the type of business outside the opening times of the shop often remains a certain amount of change in the cash register. The general recommendation of the police and the insurance industry is to empty the cash register and leave the door open outside the opening times. That would not indeed prevent the intrusion, but reduce damage to the checkout itself ( departure ).

View

For years, the so-called " self-scanning " is propagated, with which the customer can handle the checkout process without the help of a cashier itself. The purpose is the personal saving. Self-scanning systems are currently being used for example in IKEA and real markets. As part of the product labeling with RFID chip far-reaching changes are to be expected.

Tax Aspects ( Germany )

Requirements

To assess the legality of a cash accounting basis the following shall apply:

  • Tax Code (AO ), in particular, § § 145 to 147 AO,
  • BMF letter dated 26 November 2010 IV A 4 - S 0316/08/10004-07,
  • BMF letter of 9 January 1996 IV A 8 - S 0310-5 / 95 ( only for not " upgradeable " cash apply )
  • Generally accepted principles of computerized accounting systems ( gobs ) of 7 November 1995 - IV A 8 - S 0316 - 52/95-,
  • Principles of Data Access and Verifiability of Digital Documents (GDPdU ) of 16 July 2001 - IV D 2 - S 0316-136 / 01 -,
  • The BMF has also published an updated several times questions and answers Catalog Data Access Law of Financial Administration.

PC - POS must save " gebongten " transaction and provide, in the case of a tax audit in a machine- processable format available since 1 January 2002, all individual data of a. If a POS system type of construction can not be recorded electronically and archive the tax-relevant data of a receipt, its further use is not contested by 31 December 2016. After that it should no longer be used for the determination of income tax. However, it is necessary that at the cash register used technically possible software modifications or memory upgrades are made (so-called upgrade obligation).

In so-called " open shop Checkout " ( also referred to as so-called cash drawer ), the requirements of a proper cash management - as opposed to cash management with the help of a cash register / POS terminal - connected with great effort. Again, the recording of every single commercial transaction with sufficient designation of the transaction is required in principle. To be recorded include: substance of the transaction, name, company and address of the contracting partner / the other party.

The duty for individual recording must not be satisfied only to the extent proven to sell goods of little value to an indefinite number of unknown and also not ascertainable persons. This exception applies only in the retail sector, ie not for taxis and hotels. In this case, cash must be demonstrated by means of a so-called cash report, in which they are coordinated daily with the beginning and end of the checkout. For the preparation of a cash report is the entire business Bargeldendbestand including hard money - independently from the vault of money (eg, vault cash, petty cash, the waiter, change, petty cash, etc.) - to count daily. The cash balance is then calculated to increase the withdrawals and expenditures and to mitigate the deposits, thus resulting in the intake. The withdrawals, deposits and expenditure shall be justified by evidence. Only one created in such a way cash report is admissible. With standard software tables (eg Office programs ) created are not tamper-proof and thus do not conform to the regulations. On the market available software will only be recognized as properly if a subsequent change impossible or - if possible - is seen with a corresponding automatically set by the program note. In addition, the determination of the money stock should be detected at the end of the day by a so-called counting protocol. Roundings or estimates are inadmissible.

No cash constraint

In Germany there is no legal obligation to post cash receipts using a cash register. If no cash register used, this is referred to as so-called open cash register. In restaurant establishments where evidence for entertainment expenses be issued a de facto cash registers duty because after writing the Federal Ministry of Finance dated November 21, 1994 - Federal Tax Gazette 1994 I p 855 - a tax recognition of the hospitality document just in case of machine creation in a cash register or PC-based POS done.

Tax aspects ( Austria )

The legal framework in Austria are similar to the German very largely. In Austria, the requirements were summarized and specified in the checkout Directive of 2012. However, there are in Austria, an obligation to use of cash registers, if revenue exceeds 150,000 euros.

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