Expenditure cash order consultant plus. Expenditure cash warrant: download form in word and excel

You can download the form of an expenditure cash warrant in word and excel format from this article. Also consider the order of filling with RKO samples.

Read in the article:

The consumable is intended for processing the issuance of money from the cash register. All companies that pay in cash are required to compile it. This obligation does not depend on the legal form and taxation regime.

Expenditure cash warrant: form

RKO has a KO-2 form approved by law. The State Statistics Committee established it on August 18, 1998 by resolution No. 88. Currently, the form looks like this:

The form of an expense cash warrant

Filling out a cash receipt

The procedure for filling out the RKO form is established by the instructions of the Central Bank dated March 11, 2014 No. 3210-U (hereinafter referred to as the Instructions of the Central Bank).

Complete the document in one copy. Compose it on paper and fill it out by hand, using a computer, or a combination of both. You may use any ink to fill in.

A sample of filling out an account cash warrant when depositing money in a bank

Please note: The instructions of the Central Bank prohibit making corrections to cash documents.

The legislation does not contain a strict order for the numbering of cash registers. Therefore, you can use any method of through or non-through numbering. As a rule, simple numbering in ascending order is used. You can add a letter cipher or date to the number.

Start filling from the line "Base". Enter a business transaction in it. For example, "Reimbursement of overspending according to the expense report dated July 20, 2018 No. 198".

The "Appendix" line must contain the number and date of compilation of the primary documents and other documents (invoices, applications for issuing money, etc.).

Filling in the RKO lines "Basic" and "Appendix"

Note: when issuing money to an employee under a report of expenditure cash warrant are made on the basis of a written application of an individual in any form. In this case, the application must contain:

the amount of money issued under the report;
the period for which the amount was issued;
signature of the director of the company;
date of application.

When issuing cash, ask the recipient to put the amount in words in cash register and sign.

When issuing a general expense order, for example, for a shift, it is signed by responsible officer in particular, the cashier. Secure this obligation of the employee in the local act of the company.

The RKO form contains the details of the signatures of the director of the company, the chief or ordinary accountant and the cashier. According to the Instructions of the Central Bank, the document is signed by the director and accountant. But the head may not put his signature when it is already on the annexes to the cash register (statements, invoices, etc.) and there is an accountant in the state. In the absence of an accountant, the director is obliged to endorse withdrawal slip.

The director also has the right to delegate by proxy to sign the cash register on his own behalf to another employee of the company.

The procedure for issuing money for consumables

This procedure consists of six steps.

At the first stage, the cashier controls the availability of all the necessary signatures in the cash register and their compliance with the samples he has. It compares amounts in words and numbers. They must match. Then he checks for the presence of the documents specified in the consumable. After that, the cashier compares the full name of the recipient in the order with the data of his passport.

Money can also be requested by the representative of the recipient by proxy. Check this person's power of attorney and passport. Make sure that the full name of the recipient in the RKO corresponds to that specified in the power of attorney and the passport data.

The power of attorney must be attached to the consumable. If it is issued for several payments or for receiving money from several organizations, then make a copy of it. Certify the copy in the order established by the director of the company.

The second stage provides for the preparation of the amount of cash for issuance and the transfer of the RKO to the recipient so that he puts his signature on it.

The third stage is the affixing of a signature by the recipient.

At the fourth stage, the cashier counts the money before issuing it so that the recipient can see this process. The cashier then gives the money to the recipient.

The fifth stage involves recalculation by the recipient of money under the supervision of the cashier. Without this procedure, the recipient will be able to make claims for the amount in the future.

At the last stage, the cashier puts his signature in the RKO.

Attached files

RKO form in excel.xls
RKO form in word.docx
Sample of filling out RKO: financial assistance.xls
A sample of filling out cash register when depositing money in a bank.xls
A sample of filling out cash register when issuing money to an organization.xls

An expense cash order (RKO) is a primary cash document, on the basis of which cash is issued from the organization's cash desk.

Download the free form and sample of filling out an expense cash warrant

Application of an outgoing cash warrant

The form of the form of an account cash warrant is unified and has the coding KO-2.

An outgoing order in one copy is issued by an accounting officer, given to the head and chief accountant of the organization for signature, after which the RKO is recorded in the register of incoming and outgoing cash documents (form KO-3).

RKO can be filled in both manually and electronically. When filling out a cash order, blots and corrections are not allowed.

How to fill out an expense cash warrant in 2019

1. At the top is the name of the organization that issued the order, its code according to OKPO, the name of the structural unit of this organization, if the order was issued in the unit. If there is no subdivision, a dash is placed.

2. The RKO number is indicated - serial, from the registration log KO-3 - and the date of issue of the warrant (day, month, year)

3. In the tabular part:

in the column "Debit" the code of the structural unit that issued the money is written (or a dash is put); the number of the corresponding account, sub-account, the debit of which reflects the withdrawal of cash from the cash desk; analytical accounting code for the offsetting account, if the organization uses such codes. Or put a dash.
the column "Credit" enters the number of the account, the credit of which reflects the issuance of money from the cash desk;
the amount is indicated by numbers;
the intended purpose code is written if the organization uses them; if not, a dash is placed.

4.Under the table:

the full name of the person receiving the money is entered;
on what occasion or on the basis of which funds are issued (salary, for the purchase Supplies, for household expenses, on the basis of an invoice, etc.);
the amount is written from the beginning of the line with a capital letter, rubles - in words, kopecks in numbers. Remaining in the Amount Line empty place crossed out;
the attached documents and their data are entered in the “Application” line, on the basis of which money is issued ( memo, receipt, invoice, statement, etc.).

6. The line “Received” is filled in by the person to whom the money is issued: with a capital letter without indentation, the recipient enters the declared amount, rubles in words, kopecks in numbers. The remaining empty space is crossed out. The recipient puts the date and signs.

7. The last lines are filled in by the cashier after he checks the correctness of filling out the cash register. They indicate what kind of document was presented by the recipient (usually a passport), its number, date and place of issue. After that, the cashier signs the order, deciphering his signature, and issues the money. The order itself remains with the cashier.

Strict observance of cash discipline should be one of the priority responsibilities of the economic sector of the enterprise. In this situation, you will need to work with special documents confirming the movement of finances through the cash desk of the enterprise.

One of important elements The primary documentation is an expense cash warrant, the form of which is presented on our website. The rules by which it is filled out and its form are regulated by law. Knowledge of the relevant regulations will eliminate the presence of errors when filling in the selected fields and maintaining records in this segment of accounting activities.

Correctness of filling

The use of an account cash warrant is regulated by Regulation BR 373-P. The concept of this document is also enshrined in legislation.

RKO is the primary document that legal entities use to reflect the cash flow in accounting.

Authorized persons are required to issue it for each debit transaction related to the movement of cash from the cash desk of the organization. For this, an appropriate RKO form is drawn up. All actions that can be carried out in such a situation, for example, by an individual entrepreneur, are regulated by the Instruction of the Central Bank of March 11, 2014 “On the procedure for maintaining cash transactions IP".

Issued for enterprises certain rules registration, according to which the responsibilities for filling out the corresponding form are distributed. AT different situations The following persons are eligible to complete this operation:

chief accountant (in the presence of this staff unit);
enterprise cashier;
the first head or individual entrepreneur independently.

The validity of the order is limited. Today it is 1 working day. This means that the amount issued under the document must be received on the date indicated in it. If this is not possible, then a new form must be issued.

In order not to make a mistake in the design, you should carefully study the example of filling out an account cash warrant. No corrections of the date (crossing out, smearing with a corrector, other edits) or other information are allowed. One copy is enough.

Sample of filling out an account cash warrant

The lower part must contain the signatures of authorized officials companies or organizations. The number of these people is limited. Cards with their sample signatures must be held by the specialist issuing funds for this document.

As a rule, the signatories of the RKO are:

cashier and accountant;
the head with the right of first signature, and the cashier (in the absence of an accountant position in the state);
the first head or individual entrepreneur.

Signatures must be placed next to the indicated surnames and initials. The Central Bank allows registration of RKOs only in paper form. Filling can be done using machine input (computer/printer) or ballpoint pen (documents designed with gel pens are not accepted due to their short shelf life). The ink color must be blue (purple) or black. Other colors such as red or green are not accepted.

Read also: Is it necessary to open a bank account for a sole trader?

Cashier functions

The cashier issuing funds performs the following actions:

First of all, a check is made for the presence of all necessary signatures. They check with samples from the card, which is always in the cash register.
The amount, which is indicated in words, must match the one indicated in numbers, and is written without spelling errors.
The supporting documents specified in the RKO form must be available. They are attached to the order.
Verification of the data of the recipient of funds (passport information, full name) with those indicated in the completed form is carried out.
In the absence of comments, the cashier issues funds to the recipient.
The order is sent to the recipient for signature.
After that, the cashier puts a stamp on the front side and certifies it with his own signature.

If the document contains visible corrections or erasures, then such a form should not be accepted for execution.

You need to know that the expenditure order must remain at the cash desk, and not be handed over to the recipient of the funds.

Purposes of disbursement of funds

There is a regulated list of circumstances for which the issuance of funds is allowed. These include:

transfer of the required amount to the company's bank account;
issuance of the amount to an employee of the company who will perform actions aimed at the interest of the company; in such a situation, the goals of the event (according to the Instruction of the Central Bank of the Russian Federation No. 1843-U) and the time of the organizational events must be indicated;
issuance to an employee of the enterprise for personal expenses;
cash withdrawal of individual entrepreneurs for the needs legal entity where he is the only employee.

A sample of filling out the RKO for the payment of wages

Document flow for RKO

At the end of the working day, all cash registers must be registered in the appropriate Journal, according to which they are kept. Thanks to this procedure, the work of the cashier is controlled so that during the audits there are no misunderstandings with cash balances. The reporting journal is kept in the form KO-3. Individual entrepreneurs make entries for each RO in the cash book.

The process of storing paper copies is organized by the head of the enterprise or an authorized person by written order.

The form of the current approved document is present in regulations. The finished form is compiled on the basis of the information specified in them.

Rules for filling out a document

The KO-2 form can be filled out both by hand and with the help of special programs that help automate the entry of information into the designated fields of the document. The title must contain the name (full or short), according to the statutory documents. If there are no structural subdivisions, then a dash is put in the corresponding field.

Enter the following information in the appropriate columns:

Document Number. The numbering is done "through", according to the serial numbers from the register and is carried out in this way until the end of the year.
OKPO code. It is taken from the document issued by the statistical authorities during the registration of the enterprise.
The date. The current disbursement date in eight-digit format, where the first two digits of the number, then the serial number of the month in two digits, then four digits of the year.
Debit/Credit. Accounts are entered for accounting. Legal entities on the simplified tax system do not fill out.
Amount rub., kop. We write legibly in numbers, separating pennies with a comma.
Issue. The column is filled in the dative case (to whom?) with the full name of the recipient (Ivanov Ivan Ivanovich).
Destination code. It is required to fill in if the organization uses the coding of debit/receipt transactions.
Base. Specifies the type of expense transactions.
Sum. We indicate the value in words (letters) in rubles, and kopecks in numbers.
Appendix. Data is entered if there is primary documentation confirming the basis for issuance. Document numbers and dates of their compilation must be entered.
Got. This field in the document must be filled in by the recipient of the funds himself. Information about funds is entered in words, kopecks are indicated in numbers. The recipient's signature is put, the current date and the place are indicated. It is allowed to fill in the data by the cashier.
Issued by the cashier. Information is entered by the cashier himself after the cash is issued. There must be a surname with initials, as well as a confirming signature.

According to the expenditure cash order, cash is issued from the cash desk. It has an informational form - Form No. KO 2. The issuance of material resources through an account cash warrant is done only after the presentation of all the necessary identification papers. The recipient must write a receipt in black or blue ink to receive the money, and indicate the exact amount in it (in words). In case if in account cash warrant no receipt is made, then the amount of money issued is considered as a shortage.

Due to the importance of the document, we provide you with an example of filling out a cash order.

An example of filling out a cash order:

In the line "Organization" it is necessary to indicate the name of the organization (in full form), which is engaged in the issuance of material resources from the cash desk and it under OKPO. If the issuance of funds takes place in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is placed.

It has the lines "Document number", "Date of compilation" in them you need to indicate the number of the cash order and the date of cash withdrawal.

Separate subdivisions of the organization are entered in the column of the cash order of the form "Code of the structural unit" according to the codes that were assigned to them.

In the line of the expenditure cash warrant "Corresponding account" an account is entered into the debit of which the money from the cash desk is related.

In the line "Analytical accounting code" the code of the analytical accounting system is entered.

In the line "credit" of the cash order of the form, you must indicate the account fifty (because the amount of money is issued from the cash desk).

In the column of the expenditure cash warrant "amount" the full amount of money issued (in numbers) is entered.

The column “Kissed Purpose Code” of the cash order of the form is filled in only when the amount of money is issued in the form of targeted financing.

In the column of the cash order "issue" the full name of the individual or legal entity to which the money is issued from the cash desk is entered.

In the line of the cash warrant of the form "reason", the content of the ongoing operation for the issuance of material resources is entered, for example: "issued to the account", "revenue handed over to the bank", etc.

In the column of the cash order "Amount" the exact amount of money issued is indicated (indicated in words, with a capital letter, pennies in numbers, an empty space is crossed out).

In the “attachment” of the cash order of the form, all the details of the papers attached to it are entered (the name itself, the number, as well as the date of compilation), then on the basis of which the money is issued, for example: payroll, employee statement and so on.

In the "received" column, the recipient enters the amount received (in words, an empty space is crossed out).

The line "To" indicates the details of the papers that confirm the identity.

The form itself is filled out by an accounting officer in only one copy, signed by the head of the enterprise, heads. accountant and authorized person. KO2 is registered in the KO3 log.

It is impossible to imagine our society without transactions connected in one way or another with money. Every day, countless organizations exchange money with individuals. And naturally, special documents have been created for the legitimacy of this process. One of these documents is the RSC.

.Excel

An account cash warrant is a document upon presentation of which a receipt is made Money from the checkout. This document has a unified form KO-2, confirmed by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88.

According to articles 14 - 21 of the "Procedure for Conducting Cash Transactions in the Russian Federation", approved by the decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40, there are certain rules for filling out the KO-2 form and issuing cash by cash desks of organizations.

In what cases is the KO-2 form used?

According to the Regulation of the Bank of Russia No. 373-P, the use of the KO-2 form is permissible in the following cases:

If necessary, transfer the organization's cash proceeds to the bank's current account.
When cash must be used by an employee to carry out entrepreneurial activity for the purposes of this organization. In this case, the document must indicate the amount of funds to be issued and the period for which it is issued.
When issuing funds to an employee for personal expenses.
When cash is needed for the needs of the enterprise (for example, equipment repair), then the document indicates the specific purpose for their issuance, which does not contradict Directive of the Central Bank of the Russian Federation No. 1843-U.
When a private entrepreneur withdraws money for the needs of his own private enterprise, while his enterprise does not have other employees besides him.

Filling out a cash receipt

Only an accountant (or a person responsible for this) has the right to fill out the document. The document is issued in a single copy.

If there are errors in the execution of the document, it is considered invalid.

Header completion

In the title of the document, you must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is placed.

Filling in the graph

Form code according to OKUD (all-Russian classification of management documentation) - 0320002. Enterprise (organization) code according to OKPO ( general classification enterprises and organizations) can be found in Rosstat (formerly Goskomstat).

The number of the document must correspond to the number in the register of receipt and expenditure cash documents. The journal has the form KO-3.

The date of drawing up an expenditure cash warrant must correspond to the date of cash withdrawal from the cash desk. In the corresponding column, the date is indicated in Arabic numerals in the following format: DD.MM.YYYY.

The column “Debit, code of the structural unit” must be filled in if the operation for issuing money is carried out in the structural unit of the organization (a structural unit is a department that works in an individual direction and does not overlap with the main activity of the organization, except for the personnel department, accounting and general administration. An example of such a unit : shop department). Otherwise, a dash is placed.

The column "Debit, offsetting account, subaccount" should indicate the account number and, if necessary, the number of the subaccount, the debit of which reflects the withdrawal of funds from the cash desk of the organization. In other words, the number of the account to which the funds should be received should be indicated here.

In the column "Debit, analytical accounting code" the corresponding accounting code for the account indicated in the column "Debit, offsetting account, subaccount" is indicated. This column is filled in if the organization provides for the use of such codes. Otherwise, the column is crossed out.

The column "Credit" must contain the number of the account, on the credit of which funds are withdrawn from the cash desk. That is the number of the account from which the money is transferred.

In the column "Amount, rub. cop." indicate in Arabic numerals in Russian rubles the amount of money issued from the cash desk of the organization.

In the column "Special Purpose Code" the code for the purpose of using the funds received is indicated. This column is not filled in if the organization does not use the appropriate coding system.

Filling in the lines

Filling in the lines in the form KO-2 is performed as follows:

In the line “Issue __”, the full name of the person to whom the funds are issued is written in the dative case.
In the line “Reason __”, the accountant must indicate the content of the financial transaction, that is, the purpose, reason, or on the basis of what reason the funds are transferred to this person. Depending on the purposes described in the paragraph “In what cases the KO-2 form is used”, the following is written in the line: “Cash proceeds for transfer to the bank’s current account”, “To pay for services”, etc.
The line "Amount __" indicates the amount of money withdrawn from the cash register. Moreover, rubles are indicated in words from the beginning of the line and with a capital letter, and kopecks - in numbers. The remaining space after the recording is crossed out. It should also be noted that if in the column “Amount, rub. cop." the amount to be issued is indicated with kopecks, regardless of the numerical value (for example, 500-00), then kopecks must also be indicated in the line (“Five hundred rubles 00 kopecks”). If the value in kopecks (500-) is not indicated, then it is not indicated in the line (“Five hundred rubles”) either.
The line "Appendix __" indicates the attached documents, on the basis of which the funds are issued from the cash desk.

If funds are issued to a person of a third-party company, then among the documents he must have a power of attorney from his organization to receive funds .

Video: how to fill out an expense cash warrant

Requirements for the operation

An accountant's cash order issued by an accountant must be registered in the register of receipts and expenditures of cash documents. Further, it is signed by the head and chief accountant (or a person having the appropriate authority). It is worth noting that the signature of the head is not required if there is one in other documents attached to the consumable.

A correctly completed form is handed over to the cashier, who is obliged to check the correctness of the document and require identification. The cashier is obliged to issue cash only to the person whose details are indicated in the form. If a mistake was made when filling out the form, then the cashier is obliged to return the form to the accounting department.

Further, in the line “Received __”, the person to whom the money is issued from the cash desk must indicate the amount received, already filling it out with the same rules as the line “Amount __” is filled in, sign and put the date in the corresponding lines.

Funds can be issued both in Russian and foreign currencies

After the implementation of the operation for the issuance of money for cash settlement, the cashier is obliged to record the recipient's passport data in the line "To __". Then, sign, give a transcript of the signature and put down the date of the operation in the appropriate lines. In the documents attached to the consumable, he must stamp “Paid” or stamp them indicating the date of the operation

It is important to remember that the order form remains at the cash desk after the money is issued!

Maintaining cash registers in electronic form

Conducting RKO is permissible in in electronic format. It is important that the layout matches unified form KO-2.

You can keep the KO-2 form in special programs, for example, "BukhSoft online", "1C: Accounting", etc. At the same time, the sequence and rules for filling out the document are preserved.

A completed document in the form of KO-2 must be printed on a printer before cash is issued. After printing, it is signed by authorized persons, and the further procedure does not differ from that described above.

Thus, the withdrawal of funds using an expense cash warrant in the form of KO-2 is quite legal and should not cause difficulties in use.