Expenditure cash warrant in Russian form. Account cash warrant

Since 2012, tax services have been monitoring compliance with cash discipline. As practice shows, the presence necessary documents and them correct design- a guarantee of successful audits. Expenses also belong to monetary documents. cash warrant. Besides the fact that it fixes the issuance Money from the cash desk, cash register is additionally a link accounting entries. We will give an example of the correct filling out of an account cash warrant and talk about the nuances of its use.

RKO - a form for issuing money from the cash desk

In 2017, only legal entities (including individual entrepreneurs, if a legal entity is opened on it) are required to draw up forms of cash receipts (hereinafter referred to as RKO).

IP without registration legal entity they are not required to fill out CRS, PKO forms and keep a cash book (such a privilege was introduced from 06/01/2014).

An account cash warrant in the legislation of the Russian Federation is called as follows:
“Unified Form No. KO-2.
Approved by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88 "

How to fill out an expense cash warrant

As noted above, this document indicates the issuance of funds from the cash desk. It is allowed to fill out the KO-2 form manually on printed forms or with the help of computer technology (with the obligatory output on paper).

Features of working with cash at IP

The document is signed by three employees: the head, the chief accountant and the cashier. In some organizations (IP), positions can be combined, for example, a manager can act as a chief accountant, an accountant can act as a cashier. In this case, signatures are put according to the duties performed: Chief Accountant signs for himself and for the cashier; the director signs both for himself and for the chief accountant (cashier).

The cashier, when issuing money from the cash desk, must follow the instructions. Here are the points to pay attention to:

The cashier has no right to issue money without the preliminary signatures of the director and chief accountant.
The cashier is obliged to verify the document (passport) of the person receiving the money with the data in the "consumables".
Be sure to check the entire set of documents listed in the CSC.
It is worth making sure that the recipient of the money carefully counted the cash received in the presence of the cashier.

Only now the cashier with a clear conscience can put his signature in the RKO on the issuance of money.

If money from the cash desk is issued by power of attorney, then the cashier is obliged to attach a certified copy of the power of attorney to the RKO.

RKO is issued by the accounting department in a single copy. Registration of issued cash registers is carried out in a special journal (form KO-3).

The journal of registration of incoming and outgoing cash documents is mandatory for all legal entities.
In cases where the documents (applications, invoices, etc.) attached to the expenditure cash warrants have an authorization inscription of the head of the organization, his signature on the expenditure cash warrants is optional.

Do I need to put a stamp on the cash receipt?

It is not necessary to affix a seal (stamp) on the cash register. The columns "Basis" and "Appendix" in the completed KO-2 form imply the presence of documents with seals. Thus, the RKO form has full legal force without a seal.

Learning to fill out cash registers: an algorithm for an accountant (table)

Field	What contains
"Organization"	The name of the organization that issued the RKO.
"Document Number"	Ordinal number of the account cash warrant. When maintaining account cash warrants, their continuous numbering should be ensured.
"Date of preparation"	The date on which the cash receipt was issued.
"Code of the structural unit"	The code of the department from which the funds are being spent. It makes sense to fill in this field if the structural unit is indicated.
"Corresponding account, sub-account"	Debit account of an accounting transaction generated on the basis of an expense note.
"Analytical Accounting Code"	The object of analytical accounting of the corresponding account.
"Credit"	Account for the credit of an accounting transaction generated on the basis of an order. As a rule, this field indicates the account 50 - "Cashier".
"Amount, rub. cop."	The amount spent from the cash desk in figures.
"Issue"	Person (Full name) to whom cash is issued.
"Base"	Assignment of the use of the issued funds, for example, for the payment of salaries.
"Sum"	The amount of issuance in words in rubles is indicated from the beginning of the line with a capital letter, 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 the expense amount is denominated in the currency "ruble" is replaced by the name of the currency.
"Appendix"	List of attached documents with their details.
"Got"	Amount of cash disbursed in words. The field is filled in by the person who received the funds under the cash order. The amount is indicated from the beginning of the line with a capital letter in words in rubles and kopecks.
"By"	Name, number, date and place of issue of the identity document of the recipient.

Examples of filling out RKO by an organization

Issuance of money under the report

The issuance of funds against a report from the cash desk with the execution of cash registers is done in accordance with the rules:

To issue money under the report to the employee (or another person) only in the case of a full report on the funds previously taken from the cash desk;
Mandatory availability of an application from the accountable person for the issuance of money for urgent needs, where the amount must be indicated in numbers and in words. This statement is subsequently attached to the RKO.

Payment of wages from the cash desk of the enterprise

When issuing wages you should follow a simple instruction:

preliminary preparation of the necessary amount of money and payroll;
before issuing money, the employee must sign the payroll;
calculation by the cashier in the presence of an employee of the required amount;
issuing money to an employee;
mandatory fixation in the payroll of the issued and deposited amounts (if any);
the issued amount is reflected in the RKO form (one is issued for the entire payroll);
all cash documents are fastened and stored together.

Errors in cash registers, as well as in other cash documents, are unacceptable. Correction of errors is allowed only in the form of a correctly converted form KO-2.

If the error is noticed too late, and it is not possible to correct it (for example, the serial number of the RKO is confused), then all hope is for the statute of limitations (3 years).

Is it possible to edit RKO

We list typical violations in the design of RKO:

issuance of money from the cash desk without proper signatures in the cash register form (a fine of 2-3 thousand for each revealed fact);
an uncertified copy of the power of attorney or its absence (a fine of 2-3 thousand for executive).

If the detected fact of an error led to a decrease in tax base, then a fine of 10 thousand rubles is issued for the guilty person.

Article 15.11 of the Code of the Russian Federation on administrative offenses and article 120 tax code RF.
Updated in 2016.

Samples of filling out RKO forms

When paying wages to a group of employees, one CRS form is issued. In the case when the basis for receipt is different for different employees, it is more expedient to issue different cash registers.

Issues of organization and management cash transactions are relevant for entrepreneurs who carry out cash settlements. Changes in the use of cash registers, in particular, the introduction of online cash desks, have led to a number of adjustments in the accounting procedure for cash transactions (Instruction No. 4416-U dated 06/19/2017, which came into force on 08/19/2017). Learn about the main changes in the organization of cash transactions, repeat the main points for issuing an account cash warrant and download for free cash receipt(Form 2019).

The procedure for conducting cash transactions with cash on the territory of the Russian Federation is established by the Bank of Russia. The procedure is unified and mandatory for legal entities.

Basic requirements of the Bank of the Russian Federation

It is necessary by an administrative document (Order) to establish a limit on the balance of cash on hand, which is calculated according to the formula in accordance with the Directive of the Bank of Russia.

Important: Small businesses and individual entrepreneurs in accordance with the Letter of the Federal Tax Service of Russia dated 07/09/2014 N ED-4-2 / 13338 may not set a cash balance limit.

All cash transactions are recorded in cash documents and reflected in cash book. So, operations for the receipt, expenditure of cash are executed by incoming or outgoing cash orders (one PKO and one RKO can be drawn up after the shift is closed).

The receipt and issuance of cash is reflected in the cash book (CC), entries in it are made for each PKO and RKO. At the end of the working day, the cashier checks the cash at the cash desk with the amount of the balance on the CC, certifies the entries in it with a signature. If during the day there is no movement of money at the cash desk, an entry in the CC is not made.

PKO, RKO and KK can be issued on hard copy or in in electronic format. Correction of electronically executed documents after signing is not allowed. You can make corrections to paper documents by indicating: the date of correction, signatures of the persons who compiled the corrected document with surnames and initials. Control over the conduct of QC is carried out by the chief accountant.

Important: individual entrepreneurs may not draw up cash documents and not maintain QC (clause 4.1 Instructions of the Bank of Russia 3210-U).

Conducting cash transactions can be carried out by a cashier appointed from among the employees of a legal entity or individual entrepreneur, or by the head himself. Familiarization with duties and rights is carried out against signature. The cashier must have a seal with details to confirm the operation and signatures of persons entitled to sign cash documents.

Let us consider in more detail the procedure for processing cash withdrawal operations from the cash desk: depositing cash proceeds to a current account, issuing wages and other payments to employees, issuing accountable amounts, etc. word form) you can download for free at the end of the article.

The procedure for processing operations

Cash withdrawal under the report	carried out on the basis of an administrative document of a legal entity or individual entrepreneur, or an application from an employee the advance report is drawn up no later than three days after the expiration date for which cash was issued for the report, or from the day you start work can be carried out until the full repayment of the amounts previously issued in the account
Transfer of cash proceeds to the bank	without collection: a person specially authorized to hand over money to the bank is appointed by order of the head. An RKO is issued for such an employee with a reflection in the QC, in column 2, full name. employee with the inscription "To be credited to the settlement account of the organization in such and such a bank" with the participation of a collector: cash settlement is issued for an employee who handed over a bag of money to collectors. In the line "Basis" of the RKO, we write "For transfer to collectors for crediting to the current account in the bank (name of the bank)". A forwarding statement is drawn up (consists of a statement, waybill, receipt). The statement is put into a bag of cash, which is sealed and handed over to collectors with an invoice. The employee will have a receipt with the seal and signature of the collector
Payroll cash out	the amount required for the payment of wages is determined on the basis of payroll the term for issuing money is determined by the head and indicated in the statement issuance is made with a signature in the statement
Other issuances	the cashier requires a passport or a power of attorney from the recipient of the money (the original or a copy of the power of attorney remains at the cash desk)

All operations for the issuance of cash from the cash desk can be issued by cash register according to a unified (not mandatory for use from 01/01/2013 in accordance with federal law N 402-FZ"On Accounting") Form No. KO-2. You can download a sample cash receipt for free at the end of the article.

RKO is issued with an entry in the book on the day of the actual issuance of money.

Expenditure cash order (filling example)

Filling out cash register

The line "organization" indicates the name of the legal entity in accordance with the data of the Unified State Register of Legal Entities.

If the organization has branches, representative offices or other separate divisions, they may be assigned codes. In this case, the line "structural unit" shall indicate the name of such a unit in accordance with founding documents, and in the column "Code of the structural unit" the code of such a unit is indicated.

Mandatory RKO numbering is not legally established. When deciding on numbering, its order should be established by a local act.

Date of drawing up cash register - the date of issuance of cash from the cash desk.

The column "Debit" indicates the accounting accounts on which cash withdrawal transactions are subject to reflection. Operation examples are shown in the table below.

The column "Credit" indicates the cash flow account at the cash desk according to the accounting account 50.01 "Cashier of the organization".

The amount of funds received is indicated in figures in the column "Amount, rub.kop." and in words in the appropriate lines of the warrant. The entry is made from the beginning of the line with a capital letter.

The column "Code of special purpose" is filled in only if the cash desk received funds for special purpose financing.

In the "Issue" line, the full name of the recipient of the money is filled.

In the line "Basic" - the content of the business transaction (for example, for crediting to the bank account of LLC "VID" in the Bank of PJSC "Svet")

In the line "Appendix" - the name and details of the primary documents (consignment note, acceptance certificate, decision on the payment of dividends, order on the payment of financial assistance, etc.).

In the line "To" - the recipient's passport data and details of the power of attorney (if any).

After issuing the money, the cashier signs the RKO and keeps it for himself along with the original or a copy of the power of attorney (if the recipient is acting on its basis).

An indicative list of transactions reflecting the issuance of funds

Organizations that use accounting special programs, fill in the mandatory CSC data, taking into account the technical capabilities inherent in these programs.

It is possible to fill out an outgoing cash order online using some Internet resources or download an outgoing cash order (sample filling 2019) in the appendix to the article.

Most business entities must keep records of all cash transactions in accordance with the law. This means that operations for the receipt and expenditure of money at the cash desk must be properly documented. Let's take a closer look documenting debit transactions at the cash desk, which involves the issuance of a form of an expenditure cash warrant (RKO).

An expense cash order (RKO) is a document on the basis of which money is issued from the cash desk of an organization.

It must be written out whenever cash is issued from the cash desk of an economic entity.

Its obligatory normative document TSB RF. Exemption from the issuance of this document received only individual entrepreneurs keeping records according to a simplified scheme.

The expense transactions for which the consumable is compiled include:

Payment from the cash desk to employees of amounts for financing economic activity to the subreport.
Collection of proceeds and other cash to the bank;
When paying salaries to employees in cash from the cash desk, including individuals under work contracts;
In other cases provided for by law.

How to apply an expense note

When issuing money from the cash desk, an RKO is drawn up, for which a standardized form or a form developed on its basis, taking into account the existing specifics of the enterprise's activities, can be used.

An extract of the document is carried out by a specialist from the accounting department, a cashier and another official who, by virtue of his duties, must deal with the execution of these documents.

Compilation of consumables can be handled by the chief accountant or the head independently. In addition, a specialist invited from outside can perform these functions, but there is a restriction according to which he does not have the right to put his signatures on the document. In this case, the sighting is carried out by the head of the company.

The basis for the payment of cash is, in most cases, the application of employees who are materially responsible persons. It must necessarily reflect the purpose of using the funds, as well as the visa of the director. An application does not need to be drawn up only in the case of payment of salaries to employees.

Attention! From August 19, 2017, according to the Instruction of the Central Bank of the Russian Federation, an application for the issuance of money can not be issued if there is an order or other order from the company's management to pay cash in certain areas.

After the initial preparation of the document, it is transferred to the cashier, in which the cashier checks its correctness, the presence of all required details, including the signature of the head.

If an error is made when issuing a consumable, then corrections cannot be made from it. It needs to be reissued. Next, the cashier fixes the form in the registration log.

Attention! Before the actual payment of money, the cashier must verify the identity of the recipient. For these purposes, he must verify the data indicated in the cash register with the identity card presented to him. In addition, the cash desk employee must enter the main details of the presented document in the RKO.

After that, the required amount indicated in the consumable is transferred along with it to the recipient, who checks the actual availability of money, and then puts his visa in confirmation of cash receipt.

Then the RKO is returned to the cashier, who, in confirmation of the issuance, also puts his signature on this document, as well as the print "Paid". The recipient of money can be a trustee, in which case he must also present a power of attorney for the right to represent the interests of the person. In this case, the power of attorney is attached to the consumable.

At the end of the shift, the cashier must submit a report to the accounting department, to which he attaches all cash documents for the day, including expenditures.

Debit note unified form KO-2 form 2018 download

Expenditure cash order sample filling in 2018

In that case when withdrawal slip is issued in some separate division, then its name must be entered in the column "Structural division". Otherwise, a dash must be placed here.

To the right of the name is a column in which you need to enter the serial number of the form, and then the date of its execution. The date must be entered in the format DD.MM.YYYY.

Next is a table in which you need to enter information on accounting transactions - offsetting debit and credit accounts, structural unit code (if any), analytical accounting account.

buchproffi

Important! An account for analytical accounting should be entered only if they are used at the enterprise.

The last field in this table is the Target Funding Code. This field also needs to be completed only when such codes are used in the company.

In the column "Issue" the full name is entered. citizen to whom the funds are transferred. You cannot enter a company name here.

AT column "Basic" you need to write down the reason why the money is being issued from the cash desk. Here you can enter, for example, “Payment of salaries”, “To the sub-report”, “For materials” and so on.

In the column "Amount" the amount of the transaction is written in words, the remaining space in the field must be crossed out.

AT column "Application" you need to record information about the document on the basis of which the issuance is performed. These can be details of a receipt, employee statement, payroll, etc.

After that, the head of the company and the chief accountant put their signatures on this document, who check the correctness of its execution, and also give permission for the operation.

In the next column, the cashier must enter information about the document that the recipient presented - usually it is a passport.

After completing all the required fields, the order must also be signed by the cashier who performed the operation.

The nuances of using a consumable

When a money order is issued to a legal entity (for example, payment for goods or materials), it is impossible to simply enter its name as a recipient.

In the column "Issue" you need to write down the full name. an employee of the supplier company who receives the funds. Or, if it is still necessary to indicate the name of the company, then the following content is allowed: “LLC Firm through Ivanov A. A.”. AT column "Application" in this case, the details of the presented power of attorney are recorded.

If the consumable is issued for the delivery of cash proceeds to the bank, then in the column "Issue" it is impossible to write down phrases such as "Revenue", "Surrender of proceeds" or similar. Here you need to specify the full name. responsible employee who performs this action, and in column "Application"- details of the announcement for the delivery of cash.

When issuing salaries to employees, you can issue a single expense order for the entire amount of the payment. In this situation, in the column “Issue” it is written - “To employees of the enterprise”. AT column "Basic" payroll information is recorded. The order fields "To", "Received" and "Signature" must be left blank.

Compliance with cash discipline is one of the most important duties of any legal entity engaged in entrepreneurial activity. To do this, he has to fill out special documents that record both the receipt and expenditure of money at the cash desk.

Such documentation includes an incoming and outgoing cash order (PKO and RKO), cash books.

The procedure for filling them out is strictly standardized, and if it is not followed sufficiently, you can run into trouble with the inspection authorities. So that entrepreneurs can avoid this and fully understand what they are dealing with, the following information is offered.

Filling out the KO-2 form

Form KO-2 or RKO is the most important document in the field of cash discipline. Unlike PKO, the obligation to fill it out does not arise when money is received at the cash desk, but when it is issued. But as in the case of PKO, RKO is drawn up under the signature of the chief accountant or his substitute. In addition to him, the cashier, as the person responsible for the issuance, and the cash recipient himself, endorses the papers.

In 2015 and subsequent years, only legal entities-entrepreneurs are required to draw up a cash settlement form, since since June 2014 such an obligation has been legally removed from individual entrepreneurs.

The latter no longer need to draw up any documents related to the category of cash discipline, including cash books.

RKO form, bearing the name form KO-2, in 2015 and 2016. remained the same as before. You can verify this by downloading it.

Incoming cash order

Moreover, you can download the document for free in various formats.

A sample of filling out the RKO is available to anyone, but in addition to seeing it, you also need to know the filling rules.

Sample of filling out an account cash warrant

These rules are quite simple, but without them it is impossible successful management reporting.

The first line is intended to indicate in it both the name of the organization leading the RKO, and legal form her activities.
If the company has an OKPO code, then it fits into the appropriate column. It must fully match the data from Rosstat. If it is absent, then you can put a dash, as in other cases when the line is not filled.
When filling out the papers not by the parent company, but by its structural unit, the name of the latter fits into the column intended for this.
In the field intended for the document number, the RKO number is entered based on continuous numbering from the beginning of the calendar year.
The date of filling entered in the required line must coincide with the day when the money was actually issued from the cash desk.
In the line allocated for this, structural divisions enter their code. Otherwise, a dash is placed, as noted above.
The number of the account, on the debit of which the money is issued, must be indicated in the column "Corresponding account, subaccount". To fill in, you need to check with the chart of accounts of accounting:

In the event that there is a transfer to the bank account - 51;
If money is needed for settlements with contractors or suppliers - 60;
If they are needed to pay salaries - 70;
For settlements with various accountable persons - 71;
With employees, but not on wages - 73;
Payments of income to founders - 75-2.

If the company does not have an analytical code, then a dash should be put in the corresponding column.
The number of the credit account for which the cash withdrawal from the cash desk is displayed is indicated in the "Credit" line.
The amount must be entered in numbers on one line and in letters on the next line below. Pennies are indicated in numbers in the last version.
If a target coding system is used, then it is necessary to fill in the line that is intended for this.
In the column intended for this, the name of the person or the name of the organization to whom cash is issued from the cash desk is indicated.
The next line indicates the reason for which the payment was made.
If documents are attached to the RKO, then their details are entered in the "Appendix" line.
In the corresponding lines, data is filled in for the head of the legal entity and its chief accountant. They put their signatures.
The information on the recipient is also indicated. He fills in the columns on his own, entering the amount to be issued in letters (if there are pennies, then they are in numbers). At the end he puts his own signature.
The cashier writes out data from the document, which is evidence of the identity of the recipient. Usually it is a passport.
The line with data about himself and his signature by the cashier is filled in only after he hands over the money to the recipient.

Correcting any errors after filling is strictly prohibited. The head of a legal entity is not required to sign directly on the document if he signed the papers from the application.