Any transactions with funds at the enterprise’s cash desk are accompanied by relevant documents: receipt and expense cash order, payment statement, invoice, etc.
And both when receiving and when issuing money.
The issuance of money from the company's cash desk is regulated by special instructions.
According to the procedure, you can arrange the withdrawal of money from the cash register in several ways, each of which has its own document.
It could be:
- payroll,
- payment statement
- expense cash order (RKO).
Where and how to use an expense cash order, filling rules
So, when issuing money from the cash register, you should fill out an expense cash order, which is represented by form No. KO-2 and approved by the Ministry of Statistics.
An expense cash order is issued only in cases where cash is issued to a person who is or is not an employee of the enterprise.
Also, an expense cash order is issued for the cashier, who takes money from the cash register for the purpose of further transfer to a bank employee for depositing it into the company’s account.
Another case when registration of cash settlement is required is the issuance of the total amount of funds to employees or managers, according to the payroll or payroll.
As with any bank or cash document, strict requirements are imposed on cash registers.
There should be no corrections, blots, or ink stains on the cash receipt.
It is allowed to fill out the order with a pen with dark ink, using a typewriter, printer and other mechanical devices.
In this case, records made on these devices should be stored for as long as these documents will be stored.
Details of the cash order form
You can download a free sample form and cash receipt order on the Internet.
The cash receipt order form, being a banking document, has details that must be filled out without fail.
- details – name of the enterprise. This RKO line requires entering the full or abbreviated name of the enterprise or organization from whose cash desk cash is issued. This information can be found in the company's charter or any other document.
- requisite - identification code. When opening, the enterprise is entered into the Unified State Register, receiving its own identification code. Those companies and organizations that have their own stamp, with the name and enterprise code indicated on it, can put an imprint on this line.
- details – document number. Here the accountant must indicate the serial number under which cash settlements are carried out in the register of receipts and expenses cash documents. This cash journal of form No. KO-3 shows the movement of cash in the cash register for one purpose or another.
- details – date of document preparation. This prop is one of the main ones. It is worth noting that the date of compilation of the RKO must coincide with the date that appears in the registration journal.
- details – corresponding account. Corresponding accounts may be different depending on the purpose for which money is issued from the cash register. This line in RKO shows information about correspondence, which allows you to maintain Accounting in general registers.
- props - codes intended purpose and analytical accounting. IN in some cases, when an enterprise has introduced special codes for any business transactions, registration of cash and cash management services requires filling out these details. In other cases, when the company does not provide coding, you need to put a dash.
- details - amount. The amount of cash that is issued to the recipient from the company's cash desk must be deposited in the cash register. This must be done twice: first in numbers, then in words, in the appropriate columns.
- details - recipient Money. This line indicates the name of the person receiving money from the cash register. In some cases, when money is transferred through an intermediary, the name of the trustee, that is, the actual recipient, is indicated after the name of the person to whom the money is addressed.
- details – the basis for issuing money. This column indicates the reason why you need to issue funds from the company's cash desk. The basis can be either an oral or written order from the manager, or other reasons.
10. details – the amount of funds issued by cash settlement. This line shows how much cash was issued according to the issued cash order. This information entered into the document exclusively in words, with a capital letter.
11. Details – documents attached to the RKO. This line indicates documents that confirm the basis for issuing money, or in any way relate to the payment of money from the cash register. Such documents must be signed by the company's cashier and also marked with a special “Paid” stamp for redemption.
12. Details – signatures of the chief accountant and manager. The last detail that must be present in the cash receipt order is the signatures of the chief accountant, as well as the head of the enterprise.
If they are not at their workplace, only those employees whose manager or Chief Accountant transferred such a right.
However, if a document already signed by the manager is attached to the order, then it is not necessary to sign the order itself.
Cash withdrawal by cash settlement
When all the details are filled in, the cash receipt order is ready to be transferred to the enterprise's cash desk.
It is important to remember that the completed expense cash document is transferred directly from the accounting department to the cash desk.
After receiving the RKO, the cashier checks that it is filled out correctly.
If the document is written incorrectly, it is sent back to the accounting department for re-writing. correct filling.
Only the person whose name is indicated on the document can receive cash on an expense document, only on the day indicated in the cash register.
When receiving funds from the cash register, the recipient is required to present documents proving his identity, from where the recipient’s personal data is transferred to the appropriate column.
If the funds are received by an employee of the company whom the cashier knows personally, or who has already received money from the cash register more than once, it is not necessary to fill out this line.
As soon as the amount under the cash receipt order is transferred to the recipient, he must independently indicate the amount in words in the document, put the date and his signature.
Under no circumstances should accountants or cashiers fill out these fields.
After issuing cash, filling out all documents and completing all transactions, the cashier signs expenditure document, enters data about it into the appropriate registers, as well as into the cash book, confirming everything with his signature.
Since 2012, tax services have been checking compliance with cash discipline. As practice shows, the presence necessary documents and them correct design- the key to successful inspections. Cash documents also include a cash receipt order. In addition to the fact that it records the issuance of funds from the cash register, RKO is additionally a connecting link accounting entries. We will provide an example of how to correctly fill out a cash receipt order and tell you about the nuances of its use.
RKO - form for issuing money from the cash register
In 2017, only legal entities (including individual entrepreneurs, if a legal entity has been opened for them) are required to draw up forms for cash expense orders (hereinafter referred to as RKO).
Individual entrepreneur without registration legal entity are not required to fill out RKO, PKO forms and maintain a cash book (this privilege was introduced on June 1, 2014).
In the legislation of the Russian Federation, an expense cash order is called as follows:
“Unified form No. KO-2.
Approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88"
How to correctly fill out a cash receipt order
As noted above, this document indicates the disbursement of funds from the cash register. You can fill out the KO-2 form manually on printed forms or using computer equipment(with mandatory output on paper).
Peculiarities of working with cash for individual entrepreneurs
The document is signed by three employees: the manager, 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 placed according to the duties performed: the chief accountant signs both for himself and for the cashier; the director signs both for himself and for the chief accountant (cashier).
When dispensing money from the cash register, the cashier must follow the instructions. We list the points that are worth paying attention to:
- The cashier has no right to issue money without the prior signatures of the director and chief accountant.
- The cashier is obliged to check the document (passport) of the person receiving the money with the data in the consumables.
- The entire set of documents listed in the RKO must be checked.
- It is worth making sure that the recipient of the money carefully counts the cash received in the presence of the cashier.
Only now can a cashier with a clear conscience sign the cash register for the issuance of money.
If money from the cash register is issued by power of attorney, then the cashier is required to attach a certified copy of the power of attorney to the cash register.
RKO is issued by the accounting department in a single copy. Registration of issued cash settlements is carried out in a special journal (form KO-3).
A journal for registering incoming and outgoing cash documents is mandatory for everyone legal entities.
In cases where the documents (applications, invoices, etc.) attached to the cash vouchers have the permission of the head of the organization, his signature on the cash vouchers is not required.
Is it necessary to put a stamp on a cash receipt order?
There is no need to affix a seal (stamp) to the cash register. The columns “Base” and “Appendix” in the completed form KO-2 imply the presence of documents with seals. Thus, the RKO form has complete legal force no stamp.
Learning to fill out cash registers: algorithm for an accountant (table)
| Field | What it contains |
| "Organization" | Name of the organization that issued the cash register. |
| "Document Number" | Serial number of the cash receipt order. When maintaining expense cash orders, their continuous numbering must be ensured. |
| "Date of preparation" | The date the cash receipt order was issued. |
| "Code structural unit» | Code of the department from which funds are spent. It makes sense to fill in this field if a structural unit is indicated. |
| “Corresponding account, sub-account” | Debit account accounting transaction, formed on the basis of an expenditure order. |
| “Analytical Accounting Code” | Object of analytical accounting of the corresponding account. |
| "Credit" | Credit account for an accounting transaction generated on the basis of an order. As a rule, this field indicates accounting account 50 - “Cash”. |
| “Amount, rub. cop.” | The amount spent from the cash register in numbers. |
| "Issue" | The person (full full name) to whom cash is issued. |
| "Base" | The purpose of using the issued funds, for example, to pay salaries. |
| "Sum" | The amount issued in words in rubles is indicated from the beginning of the line with a capital letter, while the word “ruble” (“rubles”, “ruble”) is not abbreviated, kopecks are indicated in numbers, the word “kopeyka” (“kopecks”, “kopecks”) is also not is shrinking. If the expense amount is denominated in the currency “ruble” is replaced by the name of the currency. |
| "Application" | List of attached documents indicating their details. |
| "Received" | The amount of funds issued in words. The field is filled in by the person who received the funds under the cash receipt 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 recipient's identity document. |
Examples of filling out cash registers by an organization
Issuing money on account
The issuance of funds against a report from the cash register with the registration of cash settlement is done according to the rules:
- Issue money on account to an employee (or other person) only in the case of a complete report on funds previously taken from the cash register;
- Mandatory presence of an application from 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 company's cash register
Upon issuance wages You should follow simple instructions:
- preliminary preparation of necessary sum of money And payslip;
- Before issuing money, the employee must sign the payslip;
- calculation by the cashier in the presence of an employee of the required amount;
- issuing money to an employee;
- mandatory recording of issued and deposited amounts in the payroll (if any);
- the amount issued is reflected in the cash settlement form (one is issued for the entire payroll);
- All cash documents are stapled and stored together.
Errors in RKO, as in other cash documents, are unacceptable. Correction of errors is allowed only in the form of a correctly revised KO-2 form.
If the error is noticed too late and it is not possible to correct it (for example, the serial number of the cash register is mixed up), then all hope is for the deadline limitation period(3 years).
Is it possible to edit RKO
We list typical violations in the registration of cash settlements:
- issuing money from the cash register without proper signatures on the cash register form (fine 2-3 thousand for each fact identified);
- an uncertified copy of the power of attorney or its absence (fine of 2–3 thousand per official).
If the detected fact of an error entails a reduction in the tax base, then a fine of 10 thousand rubles is issued to the guilty person.
Article 15.11 of the Code of the Russian Federation on Administrative Offenses and Article 120 of the Tax Code of the Russian Federation.
Current in 2016.
Samples of filling out cash register forms
When paying wages to a group of employees, one cash settlement form is issued. In the case where the basis for receipt differs among different employees, it is more advisable to issue different cash registers.
Expenditure cash order (RKO)- this is a document that is used to formalize the issuance of cash from the cash desk of an enterprise.
Registration of an expense cash order
RKO is filled out on a computer or written out by hand by an accounting employee in one copy. Marks and any corrections are not allowed. The cash outgoing order is registered in the journal for registering outgoing and incoming cash documents (Form No. KO-3), signed by the chief accountant or an authorized person, as well as by the head of the organization (the signature of the head is not required if his resolution authorizing the release of money from the cash register is is on the appendices to RKO). The completed cash receipt form is checked by the cashier for correctness. Attachments to cash register payments are canceled by the cashier with the inscription “Paid” or a stamp with a date on them. The expense cash order remains in the enterprise's cash register.
How to fill out a cash receipt order
The expense cash order form has a unified form No. KO-2. Here are the instructions for filling out an expense cash order:- in the “Organization” field the name of the organization that issued the cash register is written;
- in the column “Structural unit” the name of the structural unit of the organization that issued the cash register is indicated (if it is absent, a dash is placed);
- in the line “Document number” the serial number of the cash register is indicated in accordance with the log of registration of incoming and outgoing cash documents (the numbering of the cash register must be continuous);
- in the “Date of compilation” field the date of issue of money from the organization’s cash desk is entered Arabic numerals in the format DD.MM.YYYY.;
- in the “Debit” column, the code of the structural unit in which the money is issued is indicated (if it is absent, a dash is placed); number of the corresponding account, subaccount, the debit of which reflects the withdrawal of cash from the cash desk; analytical accounting code for the corresponding account (if the use of such codes is not provided for in the organization, a dash is added);
- in the “Credit” line, enter the number of the accounting account, the credit of which reflects the issuance of funds from the cash register (as a rule, this is account 50 “Cashier”);
- in the column “Amount, rub. cop.” the amount of money issued from the cash register is indicated in numbers;
- in the “Purpose Code” field, enter the code for the purpose of using funds withdrawn from the cash register (if the use of such codes is not provided for in the organization, a dash is added);
- in the “Issue” line, indicate the full name of the person in dative case who will receive the money from the organization's cash desk;
- in the “Bases” column the content of the business transaction is written (for example: advance payment for travel expenses, for delivery to the bank, issuance of financial assistance, etc.);
- in the “Amount” line, just like in , the amount (in rubles) of funds issued from the enterprise’s cash desk is indicated in words with a capital letter; kopecks are written in numbers. It should be noted that if after indicating the amount in rubles there is still free space in the line, it is crossed out;
- in the “Attachment” field, write the details of the attached primary documents, on the basis of which money is issued from the company’s cash desk (power of attorney to receive money - if money is given to an employee of a third-party organization, receipt, order, application, etc.).
Below are the signatures and transcripts of the signatures of the head of the organization and the chief accountant.
Then follow the lines that are filled in by the person receiving money from the cash register:
- in the “Received” line, the amount (in rubles) received from the enterprise’s cash desk is indicated in capital letters, kopecks are written in numbers. It should be noted that if after indicating the amount in rubles there is still free space in the line, it is crossed out;
- Below, the person who received the money from the cash register indicates the date of receipt of the money and puts his signature.
The following lines are filled in by the cashier after issuing money according to the cash register: in them he indicates the name, number, date and place of issue of the identification document of the person to whom funds are issued from the enterprise's cash desk, below he puts his signature and a transcript of the signature (last name and initials).
Expenditure cash order (RKO). Form KO-2 is an accounting document with the help of which funds are issued from the cash desk of an enterprise (organization). The form is unified and approved legislative level Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 (as amended on May 3, 2000), OKUD code 0310002. The document is prepared depending on the procedure cash transactions at the enterprise. The order is filled out in a single copy by an accounting employee or another authorized person.
After completion, the document is registered (as well as) in the registration journal according to form No. KO-3. As a rule, documents that are the basis for issuing funds are attached to the cash order. However, it is worth noting that if the documents attached to the order bear the signature of the manager, then it is no longer required for RKO.
Several employees of the enterprise involved in the issuance and receipt of funds take part in filling out the cash receipt order. So, when filling out an order, you should adhere to the following instructions:
- the “Organization” field must contain the name of the subject economic activity, and the column “Structural unit” - its unit that issued the order. If there is no such structural unit, then a dash is placed in the column;
- in the lines “Document number” and “Date of compilation” the order number is entered according to the registration journal in the KO-3 form, as well as the date of its compilation in the format DD.MM.YYYY;
- the “Debit” column contains the code of the structural unit in which funds are issued (if there is none, a dash is placed), the number of the corresponding account, subaccount, the debit of which shows the expenditure of funds from the cash register, as well as the analytical accounting code for the corresponding account (a dash – if such codes are not used in the organization);
- the line “Credit” displays the number of the accounting account on the credit of which funds are issued. As a rule, this is a 50 "Cash" account;
- In the “Purpose Code” field, a code is entered that reflects the purpose of using the funds issued from the cash register. If such codes are not used at the enterprise, a dash is added;
- the line “Issue” contains the last name, first name, patronymic of the person to whom this money is issued;
- the line “Base” displays the content of the business transaction. For example, an advance for travel expenses, provision of financial assistance, etc.
- the amount of funds issued is displayed in the “Amount” line and must be entered in words. If after entering there is still free space on the line, you should put a dash;
- the “Appendix” field displays the details of the primary documents that serve as the basis for issuing funds from the cash register.
After filling out the above information, the signatures of the chief accountant and the head of the enterprise are affixed with their transcripts. Then follow the lines filled in by the person who receives these funds. In the “Received” line, the amount of funds received from the cash register is indicated in words, the date of receipt and the signature of this person are indicated under it.
After issuing the money, the cashier of the enterprise, in the lines provided for this, indicates the name, number, date, and place of issue of the document that identifies the person who received the money from the cash register. Below is the cashier's signature with its transcript. The cashier of the enterprise is obliged to check the document for correctness and cancel the attachments to it with the “Paid” stamp or the stamp of the enterprise with a date. After repayment, the expense cash order remains in the enterprise's cash desk. When repaying overexpenditures, the basis for issuing the amount of money for cash settlements from the cash desk is the report of the accountable person.
To record payments from the organization's cash desk, use expense cash order: download the cash settlement form in word or excel possible below. The document is needed when transferring cash to a current account, issuing money against a report or salary, paying travel expenses, etc.
Expenditure cash order: download form 2019 (word)
As RKO, organizations and individual entrepreneurs must use the unified form KO-2 (OKUD 0310002). We recommend downloading the 2019 cash order form (word) from us: it fully meets the requirements of the law.
RKO: download the form in Excel
You can also download the RKO form in excel. It contains the same columns as in the word document - choose the one that is convenient for you.
RKO is issued in one copy. It is written out by the employee who issues the money, but the recipient also enters some information. How to fill out RKO - read on.
The cash disbursement order is filled in when you withdraw cash from the cash register:
- to the bank for crediting to the current account,
- on account - upon a written application from the recipient, in which he must indicate the amount and period for which he is taking cash,
- for personal use by an employee, for example, for travel expenses or as financial assistance,
- to the needs of the enterprise - in this case it is necessary to indicate specific goal for issuing money, for example, for household expenses.
Example of filling out RKO
RKO can be issued on paper or electronically. It's easy to fill out the form. Download the current 2019 example of filling out a cash receipt order - you can simply replace the data with your own.
Download RKO sample
The amount you enter in the KO-2 form should not exceed 100 thousand rubles. Anything that exceeds this limit must be carried out by bank transfer.
Registration of RKO
An expense cash order can be issued by:
- Chief Accountant,
- an accountant or employee (for example, a cashier) appointed by the manager,
- director (in the absence of a chief accountant and accountant).
RKO is always drawn up on the day the money is issued.
Start filling out the RKO by filling out:
- the full name of the company indicating the organizational and legal form,
- OKPO code,
- form numbers in accordance with internal document flow,
- filling dates,
- code of the structural unit that issues money. If it is not there, put a dash,
- number of the subaccount in which cash is accounted for,
- analytical accounting code (if required),
- loan (i.e. account number that reflects the disbursement of funds),
- amounts in rubles (in numbers).
- you need to enter the full name of the person you are giving the money to,
- indicate the basis for issuance, for example: salary, material aid, travel expenses, etc.,
- indicate the amount in words,
- enter the name, date and number of the attached document on the basis of which you are issuing money. This could be a payroll, receipt, order, contract, etc.
The cash receipt order must contain the signatures of the director or authorized employee, as well as the accountant. They definitely need to be decrypted.
The next part is filled out by the employee who receives the money. He points out:
- The amount issued is in words, and kopecks are in numbers. The remaining blank part of the line must be filled with a dash.
- Date of receipt of money.
- Passport details.
Signatures are placed by the cashier who issued the money and the employee who received it. Without filling out this part, the RKO will be invalid. In this case, the money will be considered appropriated by the employee who issued it.
The cashier can draw up one cash register at the end of the working day for the entire amount issued during the day, but provided that there are fiscal documents of the online cash register - checks or BSO.
Corrections in the cash receipt order are not allowed.
To avoid mistakes, use the MyWarehouse service - you can fill out online and print a cash receipt order in a few clicks.
RKO: fill out online
You just need to enter the amount and basis of payment, select the expense item and recipient, and the system will automatically generate and number the document.
In MySklad you can also download full list expenditure orders during all this time. This is convenient for reporting - immediately visible total amount issued funds.
How to fill out RKO: difficult cases
Although filling out the cash register is not difficult, in special cases problems arise. We've sorted out the most common ones.
Payment to the supplier through the cash register: how to issue cash settlement
Be sure to request a power of attorney from the supplier’s representative to receive from your company a specific amount under a specific agreement, delivery note, etc. It must be attached to the RKO. Note that:
- When filling out an expense cash order, in addition to the details of the power of attorney, you must indicate the full name of the representative and his passport details.
A power of attorney to receive money without it being signed by a RKO representative does not prove that he received it.
- In the “Bases” line, you must enter the details of the contract, invoice, etc., as well as the names of the goods.
- If payment is made under several contracts at once, it is better to draw up a separate order for payment for each of them. It will be clearly visible how much was paid for each delivery.
- When recording this order in the cash book, you need to indicate the full name of the representative, details of the power of attorney and the name of the supplier.
How to fill out cash settlements for the issuance of accountable amounts: sample
Since August 19, 2017, there has been an instruction from the Bank of Russia, according to which money can be issued on account by order of the director. An application from an accountable is no longer required. The main thing is to indicate the chosen issuance procedure (by application or by order) in the company’s accounting policy.
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Get a sample application for free!
As a basis in the RKO, when issuing a report, write “under report” and indicate the document (“application”). Be sure to note the date it was compiled. Download a sample cash settlement system for issuing accountable amounts - change the data and use it as a template.
FAQLet's look at the main questions about registering an expense cash order.
What is the validity period of a cash receipt order?
RKO is issued for one day. The money must be received exactly on the date of its execution. If you didn’t have time, fill out the RKO form in word or excel again.
Should there be a new numbering of PKO and RKO from the beginning of the year?
There are no instructions regarding the assignment of serial numbers to orders. It is not necessary to update the numbering of PKO and RKO from the beginning of the year - this can be done quarterly. The main thing is chronological order.
Whose signatures should be on the cash receipt order?
In total, the order must have four signatures: the director, the chief accountant, the cashier and the person who received the money.
Is there a stamp on the cash receipt order?
There is no need to put a stamp on the form, as it relates to the internal documentation of the organization.
Is a register of registration of PKO and RKO necessary now?
Today, a logbook for registering PKOs and RKOs is not required. Information on orders must be reflected only in the cash book.
Where are PKO and RKO filed?
Expense and receipt cash orders, as well as related documents, are filed with the cashier's reports. As necessary, but not more than once a year, reports are bound and sealed, like a cash book.
Is it necessary to indicate the intended purpose code in the cash receipt order?
The target purpose code in the cash receipt order is indicated only for target financing. If such codes are not used in the company, put a dash.
You may need other documents as well.
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