Expenditure cash receipt form download word. Filling out a cash receipt

The main form drawn up when issuing cash from the company's cash desk is an expense cash warrant(RKO). It must be completed every time money is spent in the course of economic or other activities. The procedure for conducting operations on the cash register allows not to apply cash settlement services only to entrepreneurs who keep records in a simplified version.

Joined since 2014 normative act determines that it is possible to apply not only the standard form KO-02, but also its own forms developed taking into account the needs and characteristics of the activity.

An expense order can be drawn up by an accountant, including a chief accountant, a cashier, a head of a firm (in the absence of an accounting department at the enterprise) or a hired specialist involved under a contract. In this case, all necessary signatures are affixed by the director of the organization.

A form purchased at a printing house, as well as filled out using specialized programs, can be used. The consumable must not contain any corrections, otherwise it is invalidated. If a mistake is made, the document must be reissued in the correct version.

The basis for spending money, with the exception of wages, is an employee's statement signed by the director of the company indicating the direction of spending.

The issued form is presented to the cashier, who accepts it, checks the correctness of filling, the presence of all necessary signatures. Then he fixes it in the log.

Before issuing cash, an official must request an identity document from their recipient. After checking with him, the cashier enters the details of the passport or other document in the appropriate columns. Then the cash desk employee transfers the funds to their recipient, who needs to count them and, if the amount is correct, sign the consumable.

Important! If the issuance of money is carried out by a trusted person, then the power of attorney is also checked along with the passport, after which it is applied to the RKO.

Employees can be paid wages according to payroll or payroll. In this case, when they are closed, issue orders for the total amounts are also drawn up. Then the document is handed over to the cashier, who stamps “Paid” on it. Together with the cashier's report, at the end of the day, the RKO is submitted to the accounting department.

Pay attention! Employees who were given money for or for the implementation of household expenses must report on the fact of their expenditure. Reception of money at the cash desk is carried out on the basis of.

Expenditure cash order sample filling

Let's consider a sample of filling RKO.

At the top of the document, the name of the company and its code are written according to the OKPO directory. If the form refers to any particular unit, then its name must be indicated below. Otherwise, "-" is put here.

To the right of the name of the document "Expenditure cash warrant" the serial number and date of its execution are recorded. The latter should look like DD.MM.YYYY.

Data is entered in the following table accounting- Corresponding debit and credit accounts, codes of structural divisions and analytical accounting - if they are used at the enterprise. Then the RKO amount is written in numbers. The field "Purpose Code" should be filled in only if the company has developed and used required system coding.

In the "Issue" field, full full names are written. a person to whom money is issued from the cash register. It is not allowed to enter the name of the enterprise here.

AT field "Base" the reasons why the money is being given. For example, "Salary", "Surrender to the bank", "Per diem", etc.

In the "Amount" field, the amount of the document is written in words.

AT Application field» the names of the documents on the basis of which this operation is performed are indicated - the employee's application, payroll, receipt, etc.

Then the document is signed by the head of the company and the chief accountant, who put their personal signature.

Important! below recipient Money must manually write the amount received in words and without abbreviations, put the date of receipt and personal signature. Then the full details of the identity document are indicated - passports, international passports, military IDs, etc.

The cash warrant is signed by the cashier's worker. Further, all expenditure and income cash transactions are recorded in.

Nuances

If funds are issued to a legal entity, then the personal data of the employee - representative are indicated in the "Issue" field. In the "Application" field, you need to write down the details of the power of attorney to receive money, which is attached to the expenditure order.

When handing over cash to the bank, in the "Withdraw" field, you cannot write "Surrender of proceeds", since this is contrary to the procedure for maintaining cash transactions. There you need to indicate your full name. the employee who performs this action, he also signs the document in receipt of money.

From June 1, 2014, according to the Directive of the Central Bank of the Russian Federation No. 3210-U, it is established. The new procedure for conducting cash transactions provides for the previous incoming and outgoing cash order 2019 (PKO - receipt form KO-1 according to OKUD 0310001 and RKO-expenditure form KO-2 according to OKUD 0310002). Here is an example of registration, filling out and a sample, as well as a form for an incoming and outgoing cash order. Moreover, the receiver and consumable can be downloaded for free.

Note: According to the Directive of the Central Bank of the Russian Federation No. 3210-U, from June 1, 2014, individual entrepreneurs may not keep a cash book and draw up PKO and RKO.

Cash transactions are executed on the forms of an incoming cash order (PKO - credit) and an outgoing cash order (RKO - consumable).

If, in accordance with the regulations on taxes and fees, individual entrepreneurs keep records of income or income and expenses and (or) other objects of taxation, or physical indicators characterizing a certain type entrepreneurial activity, cash documents(incoming cash order 0310001 - PKO and outgoing cash order - RKO 0310002) they may not form.

Note: Individual entrepreneurs on all taxation systems keep records of income and expenses, or physical indicators.

Registration of cash documents can produce:

Chief Accountant;
accountant or other official(including the cashier) specified in the administrative document, or an official legal entity, an individual with whom contracts have been concluded for the provision of accounting services (hereinafter referred to as the accountant);
personally by the head of the organization
Note: in the absence of the chief accountant and accountant

Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.

The cashier must have a seal (stamp) for carrying out cash transactions, which indicates the details confirming the fact of the cash transaction. In addition, the cashier must have samples of signatures of persons who sign cash documents.

Keep a cash book for free in electronic format

INCOME CASH ORDER KO-1 according to OKUD 0310001
Sample and example of filling

What is it needed for Incoming cash order (or PKO, Prikhodnik)? This is the primary accounting document that is used to formalize the receipt of funds at the cash desk of an organization or individual entrepreneur.

The receipt form has a unified form No. KO-1, which was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). PKO issued in one copy. An incoming cash order consists of two parts: the incoming order itself and a tear-off receipt for it. The latter is issued to the person who deposits money at the cash desk, in confirmation of the acceptance of this money from him. Orders can be issued both by hand and with the help of personal computers. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made in cash receipt form, you need to print the receipt, fill it out again.

The line "Including" indicates the amount of VAT, which is written in numbers, or the entry "without tax (VAT)" is made.

The line "Application" lists the attached primary and other documents.

The receipt for the incoming cash order is filled in similarly to the order itself.

Before an incoming cash order enters the cash desk, it must be registered in the register of incoming and outgoing cash documents (form No. KO-3).

After filling out and registering the PKO, but before receiving money on it, the PKO and the receipt are signed by the chief accountant or a person authorized to do so by a written order of the head. The decoding of the signature is also indicated - the surname and initials.

Upon receipt of the PKO, the cashier is obliged to check: a) the presence and authenticity of the chief accountant's signature on the documents; b) the correctness of the paperwork; c) the presence of the applications listed in the documents. If any of the above requirements is not met, the cashier is obliged to return the documents for revision and proper processing. Otherwise, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt order and receipt. On the receipt, the cashier also indicates the date of receipt of money and certifies his signature with a seal.

The stamp on the receipt is placed so that the edge goes on the receipt order itself (see sample filling). The documents attached to the PKO are canceled with a stamp or the inscription "Received" indicating the date (day, month, year). After the money arrives at the cash desk, the cashier tears off the receipt for the PKO along the cut line and hands it over to the person who handed over the money, and leaves the cash warrant at the cash desk.

So, let's briefly summarize the application of this primary document. All cash of the organization or individual entrepreneur- Individual entrepreneurs are issued, held by a "prikhodnik" - a cash receipt order - PKO.

The cashier must carefully check the correctness of the preparation of the incoming cash order, namely:

the presence of the signature of the chief accountant or accountant (in their absence - the presence of the signature of the head) and its compliance with the sample;
presence of the signature of the cash depositor,
correspondence of the amount of cash written in figures with the amount of cash written in words,
the presence of supporting documents listed in the incoming cash order.

The cashier accepts cash by sheet, piece counting. Moreover, cash is accepted by the cashier in such a way that the depositor of cash could observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of actually accepted cash. If the deposited amount of cash corresponds to the amount in the incoming cash order, only in this case the cashier signs the incoming cash order, affixes an imprint (stamp) on the copy of the incoming cash order issued to the depositor of cash, and gives him the specified copy of the incoming cash order.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order and passes it to the chief accountant or accountant (in their absence, to the manager) to reissue the incoming cash order for the amount of cash actually paid in.

An incoming cash order can be issued at the end of cash transactions on the basis of a control tape removed from cash registers, forms strict accountability equated to a cash receipt, other documents provided for federal law dated May 26, 2003 No. 54-FZ "and (or) settlements using payment cards", for the total amount of cash accepted.

Acceptance of cash at the cash desk of a legal entity is carried out in the manner established by the legal entity, according to a cash receipt order.

How to draw up an incoming cash order for the transfer of money from the cash register to the cash desk of the company

Note: Letter of the Federal Tax Service of Russia dated 07/09/2014 No. ED-4-2 / 13338

In a letter Special attention the tax authorities paid attention to the execution of a cash receipt order, which is drawn up at the end of the day for the amount of money accepted through the CCP or according to strict reporting forms. They explained that it is necessary to draw up a “prikhodnik” after all cash transactions are completed. One document is issued for the total amount of money received. At the same time, the basis for compiling a receipt order can be either a control tape removed from, or the roots of strict reporting forms - if cash register does not apply. As well as other documents provided for by the Federal Law of May 22, 2003. For example, sales receipts or receipts. They can be issued instead of a cash receipt for and payers of a single tax on imputed income - UTII. Accordingly, on the basis of these papers, they can issue a “prikhodnik”.

EXPENDITURE CASH ORDER KO-2 according to OKUD 0310002
Sample and example of filling

Cash withdrawal carried out on account cash warrants - "consumables" - RKO.

Upon receipt of an expenditure cash order, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and its compliance with the sample, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash under an expenditure cash order, the cashier also checks the availability of supporting documents listed in the expenditure cash order.

The cashier issues cash only after the identification of the recipient of cash according to the passport or other identification document presented by him, or according to the power of attorney and identification document presented by the recipient of cash. The issuance of cash is carried out by the cashier directly to the recipient of cash indicated in the cash order (settlement payroll, payroll) or in a power of attorney.

When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash order with the data of the identity document with the data of the identity document presented by the authorized person.

In the case of issuing cash for several payments or for receiving cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner established by the legal entity, individual entrepreneur. A certified copy of the power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).

The cashier shall not accept claims from the recipient of cash on the amount of cash, if the recipient of cash has not verified the correspondence of the amounts of cash written in figures to the amounts written in words in the cash receipt, and has not counted, under the supervision of the cashier, the cash received by him sheet by piece.

After the issuance of cash on the expenditure cash warrant, the cashier signs it.

To issue cash to an employee for expenses related to the activities of a legal entity, an individual entrepreneur, an expense cash order is drawn up in accordance with a written one, drawn up in any form and containing an inscription on the amount of cash and on the period for which cash is issued, the signature of the head and the date .

The issuance of cash under the report is carried out subject to the full repayment by the accountable person of the debt for the amount of cash previously received under the report.

The issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an account cash warrant - "consumable".

The legitimacy of the tax authorities to check whether organizations and individual entrepreneurs comply with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

The issuance of cash from the cash desk of the organization is carried out by the accounting department on the basis of an expense cash warrant (RKO). The form of the consumable is officially approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 and is called the unified form No. KO-2.

An expenditure cash warrant is issued in accordance with the procedure for conducting cash transactions, according to which it is issued by an accountant (or a person responsible for this) in a single copy.

Filling out a cash receipt

The heading of the cash register indicates the name of the organization and structural unit (if any). If there is no structural subdivision, a dash is put.

"Codes" are selected from the reference of the State Statistics Committee. Document code for OKUD 0310002.

"Document number" is indicated in accordance with the journal of registration of incoming and outgoing cash documents.

Cash documents are numbered in order from the beginning of the calendar year.

An expense cash warrant is drawn up on the day the money is issued from the cash desk, therefore, the date indicated in it is the date the money was issued. In the document, the date must be indicated in the appropriate column, in Arabic numerals in the following format: DD.MM.YYYY.

The columns "Debit" and "Credit" are filled in by the accountant who will process this primary document.

The column "Debit, code of the structural unit" is filled in if the issuance of money is made in the structural unit of the organization, for example, the store department, specific trade point. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column "Debit, offsetting account, sub-account" should contain the number of the account and, if necessary, the sub-account, the debit of which reflects the withdrawal of funds from the cash desk of the organization.

The column "Debit, analytical accounting code" is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the code of analytical accounting for the account indicated in the previous column, otherwise a dash is put.

The column "Credit" displays the number of the account, on the credit of which funds are issued.

In the column "Amount, rub. kop." the accountant indicates in figures the amount of money issued from the cash desk of the organization.

The column "Purpose Code" is filled in if the organization uses the appropriate coding system in its activities. In this case, the destination code for the use of the retired funds is indicated.

In the line "Give" the surname, name and patronymic of the person to whom the money will be issued from the cash desk are indicated in the dative case.

The "Reason" line indicates the content of the financial transaction.

The "Amount" line is filled in according to the same principle as in .

In the line "Application" indicate the attached primary and other documents, on the basis of which money is issued from the cash desk. If money is issued to an employee of a third-party organization, then they must be presented with a power of attorney from their organization to receive money. The power of attorney remains in the documents of the day as an attachment to an expense order or statement.

A completed RKO must be registered in a journal (form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so in writing by the head). It is worth recalling that the signature of the manager on the consumable is not required if his resolution authorizing the operation is already on the documents attached to the expense order.

The line "Received" is filled in by the person to whom the money is issued from the cash desk. In it, he indicates the amount of money received (rubles - in words, with a capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of money.

When issuing money through cash settlement individual the cashier requires to present a document (passport or other document) proving the identity of the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. It can be any official document containing a photograph and signature of the owner.

It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.

The line "Issued by the cashier" is filled in by the cashier only after the issuance of money on an account cash warrant. In it, the cashier must sign and indicate his surname and initials.

The documents attached to the consumable are redeemed by the cashier with the inscription "Paid" or a stamp indicating the date on them.

It must be remembered that an expenditure cash warrant remains at the cash desk and is not handed out to persons who have received money!

Account cash warrant- this is a document of primary accounting documentation of cash transactions, according to which cash is issued from the organization's cash desk.

The form of an expense cash warrant

A special form (form N KO-2) has been established for an outgoing cash order, which was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88 "On approval of unified forms of accounting documentation for accounting for cash transactions, for accounting for inventory results."

In what cases is the form of an expense cash warrant filled out

An expense cash warrant is filled out when cash is handed over in the following cases:

when cash proceeds are handed over to the bank for transfer to the current account, then in the line "Basis" it is written: "Cash proceeds for transfer to the bank's settlement account";

when issuing money against a report (it implies the use of cash for entrepreneurial activities by an employee of the company for the purposes of this enterprise), funds are issued upon a written application of the recipient (accountable person), the document is drawn up in any form, it indicates the amount of funds to be issued and the period for which it is issued;

when issuing cash to an employee of the company for personal use, for example, or material assistance. In this case, in the line "Base" the wording is acceptable - "For personal needs";

when cash is needed for the needs of the enterprise. In this case, the document must indicate a specific purpose for issuing money. In the "Reason" line, you can specify: "Issuance of money to pay for services" or "Cash for the purchase of goods."

Issuing a cash receipt

An expense cash warrant is issued by:

an accountant or other employee (including a cashier) determined by the head in agreement with the chief accountant by issuing an administrative document;

manager (in the absence of the chief accountant and accountant).

In this case, the expenditure cash warrant is signed by the head, as well as the chief accountant or accountant, and in their absence - the head, cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.

An expense cash warrant can be issued on hard copy or using technical means designed to process information, including Personal Computer and software.

If an account cash warrant is issued using technical means, then it must be printed on paper.

An account cash warrant is always drawn up on the day of the actual issuance of money.

Corrections in the expenditure cash warrant are not allowed.

The procedure for filling out an expense cash warrant

An account cash warrant is filled in a single copy.

When filling out an expense cash warrant, the following points should be considered:

the field "Organization" must contain the name of the subject economic activity, and the column "Structural subdivision" - its subdivision that issued the warrant. If such a structural unit is absent, then a dash is put in the column;
in the lines "Document number" and "Date of compilation" the number of the order is entered according to the registration log in the form KO-3, as well as the date of its compilation in the format DD.MM.YYYY. When maintaining account cash warrants, their continuous numbering should be ensured;
the column "Debit" contains the code of the structural unit in which the funds are issued (in the absence of such, a dash is put), the number of the corresponding account, sub-account, the debit of which displays the expenditure of funds from the cash desk, as well as the code of analytical accounting for the corresponding account (dash - if the use of such codes in the organization is not carried out);
the line "Credit" displays the number of the accounting account, on the credit of which the funds are issued. As a rule, this is account 50 "Cashier";
in the field "Purpose code" a code is entered that displays the purpose of using the funds issued from the cash desk. If such codes are not used at the enterprise, a dash is put;
in the field "Amount, rub. cop." - the amount spent from the cash desk is indicated in figures;
the line "Issue" contains the surname, name, patronymic of the person to whom this money is issued;
the line "Basis" displays the content of the business transaction. For example, an advance for travel expenses, issue financial assistance etc.;
the amount of funds to be disbursed is displayed in the "Amount" line and must be written in words. The amount of the issue is indicated in words from the beginning of the line with a capital letter in rubles, while the word "ruble" ("rubles", "ruble") is not reduced, kopecks are indicated in numbers, the word "kopeck" ("penny", "kopecks") is also not is shrinking. If, after putting down, there is free space in the line, a dash should be put;
the "Application" field displays the details of the primary documents that serve as the basis for the issuance of funds from the cash desk.

After filling in the above information, the signatures of the chief accountant and the head of the enterprise with their transcripts are affixed.

Then follow the lines filled in by the person who receives these funds.

In the line “Received”, the amount of money received from the cash desk is indicated in words, the date of receipt and the signature of this person are affixed under it.

After the issuance of money, the cashier of the enterprise, in the lines provided for this, indicates the name, number, date, place of issue of the document that certifies the identity of the person who received the money from the cash desk.

Below is the signature of the cashier with its transcript.

The cashier of the enterprise is obliged to check the document for correctness of compilation and cancel the annexes to it with the stamp "Paid" or the stamp of the enterprise with the date.

After repayment, the expenditure cash warrant remains at the cash desk of the enterprise.

At the same time, an entry is made about the issued money in the cash book (form N KO-4).

Filling out an account cash warrant when paying wages

When issuing salaries in cash according to the settlement and payment or payroll, it is also necessary to draw up an expenditure cash warrant.

In doing so, the following order should be followed:

RKO neither for the total amount indicated in the statement, nor for the amounts already issued under the statement from the beginning of its term, is not issued;

in cash book neither the money intended for issuance nor the money already issued according to the statement to employees is reflected.

Finally last day period of validity of the statement, the cashier signs the statement, marks the deposited amounts in it and transfers it to the accounting department.

The accountant checks everything and also puts his signature.

And only after that, but always on the same day, the accountant draws up cash settlement for the total amount actually issued to employees, and indicates its number and date on the last page of the statement. In this case, the date of compilation of the RKO will be the date of closing the statement, that is, the last day the salary is paid.

Then the cashier registers cash registers in the cash book.

If only one employee receives a salary at the cash desk or there are not many employees in the organization, then when issuing salaries, you can do without a statement, that is, draw up a separate RKO for issuing money to each employee.

In this case, the expense order must be issued already by general rules- indicating full name and passport data of the employee and obtaining his signature.

Also, such an RKO will have to be signed by the director, because in this case the expense order also serves as a written instruction from the head to pay the salary from the cash desk.

Journal of registration of incoming and outgoing cash documents

An outgoing cash order must be registered in the register of incoming and outgoing cash documents (form No. KO-3).

Journal of registration of cash documents KO-3 - is intended for registration of cash documents in the course of conducting cash transactions and is used for registration by the accounting department of incoming and outgoing cash orders.

Form No. KO-3 consists of a cover and an insert sheet, according to the model of which all pages of the journal are designed, filled out and printed.

The loose sheet is divided into two parts: one is intended for registration of incoming cash documents (columns 1-4), the other for expenditure (columns 5-8).

Penalties

The absence or improper execution of primary cash documents, to which, in particular, an expense cash warrant applies, may result in penalties for the taxpayer in accordance with Art. 120 tax code Russian Federation.

So, according to this article, a gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed within one tax period, in the absence of signs of a tax offense, entails a fine in the amount of ten thousand rubles.

At the same time, a gross violation of the rules for accounting for income and expenses and objects of taxation is understood as the absence of primary documents, including primary cash documents.

Also, the absence of primary cash documents from the organization may become the basis for the refusal of the tax authority to recognize the specified expenses of the organization for the purpose of taxing profits or a single tax in accordance with the simplified taxation system (- income reduced by the amount of expenses incurred).

Shelf life of cash receipts

The terms of storage of expenditure cash orders are, as for all primary documents, five years after the reporting year.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Expenditure cash warrant: details for an accountant

Organization of cash settlements in an autonomous institution
Produced for each incoming and outgoing cash order. According to the changes made, keep a cash register ... the issuance of cash is carried out according to cash receipts. The issuance of cash for the payment of wages ... is carried out according to cash orders, payroll, payroll. Upon receipt of an account cash order (settlement ... when issuing cash on an account cash order, the cashier prepares the amount of cash to be ...
Refund to the buyer when using the online cash register
Services. Previously, the return was issued according to cash receipts (hereinafter referred to as RKO) and ...). As for the need to issue an outgoing cash order (form KO-2 is approved ... the formation of incoming cash orders and outgoing cash orders), it is advisable to contact the Bank ... with outgoing cash orders 0310002 (hereinafter referred to as cash documents). Incoming cash order 0310001, outgoing cash order 0310002 ... contents: "6.6. Outgoing cash order 0310002 can be issued upon completion ...
The procedure for registering cash transactions and issuing funds under the report has been changed
Credit cash orders (f. 0310001); expenditure cash orders (f. 0310002). Direction No. 4416-... to a cash order (f. 0310001), an expense cash order (f. 0310002) issued on ... 0310004) with his signature. Incoming and outgoing cash orders (f. 031001, 0310002), attached ... form. The situation is similar with regard to the expenditure cash warrant (f. 031002). The presence of a signature ... with the implementation of activities by a legal entity, an expense cash warrant (f. 0310002) is drawn up in accordance with: ...
Changes have been made to the procedure for conducting cash transactions
Must be issued with separate receipts and expenditure cash orders. Note that in connection ... be made for each incoming and outgoing cash orders. At the same time, in the Directive ... cash disbursement is carried out according to cash receipts. Issuance of cash for payments ... on account cash warrants, payrolls, payrolls. Upon receipt of an outgoing cash order (settlement ... when issuing cash according to an outgoing cash order, the cashier prepares the amount of cash, ...
The new procedure for cash transactions and the issuance of money under the report
Cash documents: incoming cash orders, outgoing cash orders. With the introduction of the amendments... the cash book. Registration of incoming and outgoing cash orders If the cashier draws up an incoming cash ... also touched on outgoing cash orders. Checking by the cashier the presence of signatures of authorized persons on the outgoing cash order, settlement ... related to the implementation of the company's activities, the outgoing cash order is drawn up in accordance with the administrative document of the legal ...
Innovations in cash transactions
The fact that an incoming cash order, an outgoing cash order will probably be issued at the end of ... such a proposal. In the case of issuing an outgoing cash order in electronic form by the recipient of cash ...
Is it possible to print the amount in words in the "Received" line in the consumable, or only write it with your own hand?
To the outgoing cash order 0310002, the cashier prepares the amount of cash to be issued, and transfers the outgoing cash order ... by the cashier or the issuance of an already filled in outgoing cash order, generated using automation tools ... the recipient of funds affixing only a personal signature in the outgoing cash order, provisions obliging ... abuses related to the reflection of inaccurate data in an expense cash warrant. Any official...
Change fund at the cash desk of the organization: procedure and requirements
... (central) cash desk on the basis of an account cash warrant and a daily return of the balance of exchange ... in the usual manner - with the issuance of an account cash warrant. The courts did not issue this method of storage ... for each incoming cash order (outgoing cash order) issued for received (issued) ... as a change fund, incoming and outgoing cash orders were not issued. See also... cash to the cashier is confirmed by an order, an expense cash order, an insert sheet of the cash book. ...
Checking compliance with cash discipline
Cash warrants (f. 0310001); expenditure cash orders (f. 0310002); registration journal ... the correspondence of the last name, first name, patronymic affixed in the power of attorney and the cash order (with ... By proxy. "The power of attorney is attached to the cash order (settlement and payment or payment ... cash) is attached to the cash order. Identification of facts of non-compliance with the restrictions ... contained in the register of expenditure cash warrants; verification of the validity of the inclusion of persons ...
71 50-1 15,000 Account cash warrant The cost of refueling work is reflected ...
Registration of the return of goods sold through the CCP
From the cash desk it is necessary on the basis of an outgoing cash order with the obligatory entry of ... an outgoing cash order is drawn up from the main cash desk of the organization (the KO-2 form is approved by a resolution ... must be carried out by the cashier on the basis of an outgoing cash order in accordance with paragraph .. .
Payment of wages to third parties
... "when issuing cash on an outgoing cash order, the cashier also checks for the presence of confirming ... by the cashier directly to the recipient indicated in the outgoing cash order (payroll, payroll ...

Incoming and outgoing orders are unified forms approved by the State Statistics Committee for use by organizations or individual entrepreneurs using cash. Depending on what function they carry out in the cash desk of the organization - income or expense - there are an incoming cash order and an outgoing cash order. Let's take a closer look at each of them, why it is needed, what function it carries and when it needs to be issued.

When is the Cash Incoming Order (PKO) filled out?

When cash is received at the cash desk of an organization or individual entrepreneur, it is necessary to reflect the fact of this business transaction in the accounting accounts. And for posting cash, there is a cash receipt order.

It is drawn up according to a unified one in a single copy and signed by the chief accountant, accountant, cashier accountant, organization cashier or other authorized person.

The incoming cash order consists of two blocks:

PKO itself;
A receipt, which, after filling, is torn off and given to the person who deposited money at the cash desk.

You can write out the receipt both manually and using a computer. Corrections in the credit note are not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

On the second block of the PKO "Receipt", after filling out, the seal of a legal entity or entrepreneur is affixed. There is no need to put a seal so that half gets on the receipt cash order and the second half on the receipt.

In what cases is the Receipt cash order filled out?

We fill out an incoming cash order when:

contribution by the founders of their share in the authorized capital;
receipt in the cashier's office. If you use in your work cash register and during the day you break cash receipts for customers, then you do not need to issue an incoming cash order for each punched check, you have only one PKO total amount at the end of the work shift;
return borrowed money. If your organization or individual entrepreneur gave a loan to a legal or natural person, and the loan is returned to the cash desk of the organization;
return from accountable person. Your organization gave the employee money under the report, the employee purchased the necessary and brings the rest of the advance to the cash desk of the organization or entrepreneur;
withdrawal of funds from the current account of a legal entity. If you withdraw funds from the organization’s current account for wages, household needs, etc., then these funds must first be credited to the organization’s cash desk.

The procedure for filling out the cash receipt order

Now we will consider step by step the procedure for filling in each field of the cash receipt order.

Rosstat website.

In the field "Compilation date" the current date is put, because. a cash receipt order is drawn up at the time of the business transaction.

The columns "Debit" and "Credit" are filled in in accordance with accounting entries and prepared by an accountant. But, by default, the "Debit" column is filled with 50.1 - since this is the account of the organization's cash desk. In the column "Credit" can be one of the following accounts:

75 "settlements with the founders" - when the founders contribute a share in the authorized capital;
51 "settlement accounts" - when withdrawing funds from a current account;
71 "settlements with accountable persons" - when returning an unused advance payment from an employee;
62 “settlements with buyers and customers” - upon receipt of payment from the buyer at the cash desk of the organization;
90.1 "sales proceeds" - when posting the proceeds for a shift using cash registers.

The field "Amount" reflects the amount paid to the cashier. In this case, the indication of kopecks and rubles is separated by the symbol "-".

In the "Accepted from" field, either the full name of the depositor in the genitive case is written (answers the question - from whom?), Or the full name of the legal entity or individual entrepreneur and full name of the depositor individual also in the genitive.

In the "Reason" field, the reason for depositing funds is entered: a contribution to authorized capital, sales proceeds, cash receipt from the bank, payment for goods / services according to invoice No. (contract No.), etc.

In the "Amount" field, the amount of funds to be deposited is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the PKO, then in the “Amount” field you must also indicate only the full amount in words without indicating kopecks. It is not allowed to reduce the rub and kopecks. If the amount includes VAT, then it is written "including VAT, interest rate VAT and the amount of VAT.

In the "Application" field, primary documents are entered on the basis of which money is deposited.

The two lower lines are signed by the cashier and the chief accountant.

The "Receipt" block is filled in similarly to the "Incoming cash order" block. The seal is placed, torn off along the line and given to the depositor.

A sample of filling out a cash receipt order (PKO)

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When is an expense cash order (RKO) filled out?

By analogy with an incoming cash order, an outgoing cash order is filled in when money needs to be received at the organization's cash desk.

RKO is compiled according to a unified one in a single copy and is stored in the cash book of the organization.

An outgoing cash order will consist of only one block - the most outgoing cash order. Signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

You can write out a consumable both manually and using a computer. Corrections in expense note not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

In what cases is an expense cash warrant filled out?

We fill out an expense cash warrant when:

the need to issue accountable persons for the purchase of necessary goods or materials for the organization;
issuance to accountable persons for personal and travel expenses;
depositing cash to the bank account of the organization;
payment of wages (advance) to employees in cash at the cash desk;
payment of dividends to founders.

The procedure for filling out an expense cash warrant

Now let's look at step by step how to correctly fill out an expense cash warrant.

In the "Organization" field, enter the full name of the legal entity or individual entrepreneur in accordance with the statutory documents.

In the "Structural division" field, the division that issued the order is entered. If there is no division in the organization or individual entrepreneur, then a dash is put.

In the "OKPO" field, enter the OKPO code issued by the Statistics authorities. If you do not know your code, then you can find it out on the official website of Rosstat.

The "document number" field is assigned from the first number, starting from January 1 of the new year and has continuous numbering throughout the year until December 31. The organization has the right to use prefixes for numbers.

In the field "Compilation date" the current date is put, because. an account cash warrant is drawn up at the time of the business transaction.

The columns "Debit" and "Credit" are filled in in accordance with the accounting entries and drawn up by their accountant. But, by default, the "Credit" column is filled with 50.1 - since this is the account of the organization's cash desk. In the column "Debit" can be one of the following accounts:

70 "calculations for wages» - in case of settlements with employees of the organization in cash;
51 "settlement accounts" - when depositing funds to the current account from the cash desk of the organization;
71 "settlements with accountable persons" - when issuing an advance payment to an employee for the needs of the enterprise or travel expenses;
60 "settlements with suppliers and contractors" - when paying suppliers in cash.

The field "Amount" reflects the amount paid to the cashier. In this case, the indication of kopecks and rubles is separated by the symbol "-". Or, with full rubles, a penny can be omitted.

The field "Purpose Code" is filled in only if the organization uses a coding system.

In the “Issue” field, either the full name of the person to whom the cash is issued in the genitive case is written (answers the question - from whom?), Or the full name of the legal entity or individual entrepreneur and full name of the recipient of the individual is also in the genitive case.

In the "Reason" field, the basis for the issuance of funds is entered: payment of dividends, payment to the supplier, collection, payment for goods / services according to invoice No. (contract No.), etc.

In the "Amount" field, the amount of funds to be issued is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the RKO, then in the “Amount” field you must also indicate only the full amount in words without indicating kopecks. It is not allowed to reduce the rub and kopecks.