Download the expenditure order. Filling out a cash order: cash under control

According to an expense cash order, cash is issued from the cash register. It has an information form - form No. KO 2. The issuance of material funds through an expense cash order is done only after presenting all the necessary identification papers. The recipient must write a receipt in black or blue ink when receiving the money, and indicate the exact amount (in words). In case in account cash warrant the receipt is not entered, then the issued sum of money considered as a deficiency.

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

Example of filling out a cash order:

In the line “Organization” you must indicate the name of the organization (in full form), which is engaged in issuing material assets from the cash register and under OKPO. If funds are issued in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is added.

It has the lines “Document number”, “Date of preparation” in which you need to indicate the number of the cash receipt order and the date of cash issue.

In the cash order column of the “Structural unit code” form, separate divisions of the organization are entered according to the codes that were assigned to them.

In the line of the cash outgoing order “Corresponding account”, an account is entered into debit which includes money from the cash register.

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

In the “credit” line of the cash order of the form, you need to indicate the account of fifty (because the amount of money is issued from the cash register).

In the “amount” column of the cash receipt order, enter the full amount of money issued (in numbers).

The column “Targeted destination code” of the cash order form is filled in only if the amount of money is issued in the form of targeted financing.

In the “issue” column of the cash receipt order, enter the full name of the individual or legal entity, to whom money is issued from the cash register.

In the line of the cash order of the “grounds” form, the content of the operation being carried out for the issuance of material assets is entered, for example: “issued for reporting”, “revenue handed over to the bank”, etc.

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

In the “appendix” of the cash order form, all the details of the papers attached to it are entered (the name itself, number, as well as the date of preparation), 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, the empty space is crossed out).

In the “By” line, the details of the documents that confirm the identity are indicated.

The form itself is filled out by an accounting employee in only one copy, signed by the head of the enterprise, head. accountant, as well as an authorized person. KO2 is recorded in the KO3 log.

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

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A cash order is a document upon presentation of which funds are received from the cash register. This document has a unified form KO-2, confirmed by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

According to articles 14 – 21 of the “Procedure for maintaining 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 regulations for filling out the KO-2 form and issuing cash from cash desks of organizations.

In what cases is the KO-2 form used?

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

• If it is necessary to 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 specific goal for their issuance, which does not contradict the 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 there are no other employees in his enterprise except him.

Filling out a cash receipt order

Only an accountant (or the 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 design, the document is considered invalid.

Header Filling

The title of the document must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is added.

Filling out the column

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

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

The date of drawing up the cash receipt order must correspond to the date of cash disbursement from the cash register. The date is indicated in the corresponding column Arabic numerals in the following format: DD.MM.YYYY.

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

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

In the column “Debit, analytical accounting code” the corresponding accounting code for the account specified in the column “Debit, corresponding 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 “Credit” column must contain the account number for which the loan is being withdrawn. cash from the cash register. That is, the account number from which the money is transferred.

In the column “Amount, rub. cop.” The amount of money issued from the organization's cash desk is indicated in Arabic numerals in Russian rubles.

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

Filling lines

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

• In the line “Issue __” the full name of the person to whom the funds are issued is written down, in dative case.
• In the line “Base __”, the accountant must indicate the content of the financial transaction, that is, the purpose, reason, or on what basis the funds are transferred to this person. Depending on the purposes described in paragraph “In what cases is Form KO-2 used”, the following is written in the line: “Cash proceeds for transfer to a bank 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 recording is crossed out. It should also be noted that if in the column “Amount, rub. cop.” the amount issued is indicated in kopecks, regardless of the numerical value (for example, 500-00), then the line must also indicate kopecks (“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”).
• The line “Appendix __” indicates the attached documents on the basis of which funds are issued from the cash register.

If funds are issued to a person from 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 a cash receipt order

Requirements for the operation

An expense cash order issued by an accountant must be registered in the journal for registering incoming and outgoing cash documents. Next, it is signed by the manager and chief accountant (or a person with appropriate authority). It is worth noting that the manager’s signature is not required if it is present 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 funds only to the person whose details are indicated on the form. If a mistake was made when filling out the form, the cashier must return the form to the accounting department.

Next, in the line “Received __”, the person to whom the money is given from the cash register must indicate the amount received, filling out with his own hand according to the same rules as for filling out the line “Amount __”, sign and put the date in the appropriate lines.

Funds can be issued in both Russian and foreign currencies

After carrying out the operation of issuing money via cash settlement, the cashier is obliged to record the recipient’s passport details in the line “By __”. Then, sign, give a transcript of the signature and enter the date of the operation in the appropriate lines. In the documents attached to the consumable, he must put a 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

Maintaining RKO is also possible in electronic form. It is important that the design corresponds to the unified KO-2 form.

You can maintain 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.

The executed document in form 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, withdrawing funds using an expense cash order in the KO-2 form is completely legal and should not cause difficulties in use.

Cash transactions involve receiving and issuing cash at an enterprise. One of them is the expenditure of funds. It involves the issuance of a special reporting document - a cash order. Let's talk about it in more detail and get acquainted with the form.

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What kind of document is this

According to the rules established by the Central Bank of the Russian Federation, every enterprise in the country must have cash machine to carry out transactions with individuals and legal entities. The device comes with a book for keeping strict records.

The responsible employee may be either a cashier or another person performing his duties.

An expenditure cash order is a document required to be issued if cash is required to be allocated for any needs. Thus, an expense transaction is performed.

IN small companies Such situations often occur if the responsible employee is sent:

• shopping at a stationery store;
• materials for cosmetic repairs;
• funds for landscaping and so on.

Many of us often come across this type of order, but not everyone knows the rules for issuing a document and the features of its execution.

When it is made up

The document is drawn up at the time the money is issued from the cash register.

It does not matter for what purpose the cash is issued:

• for personal needs of company employees ( travel expenses, financial assistance in difficult life situations);
• under report (this category includes cases of issuing money to an employee to spend it on the needs of the company, which were mentioned above);
• to pay advances and wages(in some cases);
• in banks when depositing proceeds to be credited to a current account;
• when presenting funds to a cashier so that they will be in the register (often occurs in stores so that customers can receive change).

The execution of a cash order accompanies this operation every time. The document is issued in a single copy. Each time a new order is issued, it is recorded in the accounting journal.

Some operations are only possible with the preparation of written statements to control and identify the grounds for issuing money. The person responsible for the cash register must approach the issue scrupulously and clearly understand when withdrawal slip should be formalized and when not.

Important! Cash withdrawal can be carried out in other ways approved documents, which must also contain a stamp with the details of the cash receipt order (RKO).

The reporting document has a clear approved form, which we will discuss below.

Compilation rules

The form of the form was approved back in 1998 by the Resolution of the State Statistics Committee. In the album of unified forms for recording cash transactions, it can be easily found under number KO-2.

According to the rules, the following have the right to register RKO:

• accountant responsible for this type operations;
• Chief Accountant;
• cashier;
• manager (if an accountant or chief accountant is not provided at the enterprise).

Each of them has the right to sign the document, but priority is given to the manager or chief accountant. Only in their absence can the order be certified by other responsible employees.

In order to fill out the form, you are allowed to use one of two types of media:

• paper (purchase forms and write out cash settlements by hand);
• electronic (download on our website and fill it out depending on the needs of the enterprise).

After filling out the electronic form, you must print it. The document is dated on the day the cash was issued. Anything else is not permitted.

Important! When filling out the RKO, erasures and corrections are prohibited.

The execution of the document involves identifying the person receiving the funds. The most acceptable way, if the citizen is not an employee of the company, is to do this using the main document - a passport.

You can download the 2019 cash order form for free using the links below:

The procedure for filling out the document is as follows:

1. At the top, in the “organization” column, indicate the full name of the legal entity or individual entrepreneur. If the cash register is issued by a department, both the first and second lines are filled in. If there is none, just put a dash.
2. The document number is sequential with a cumulative total. Numbers should not be interrupted. The date is set according to the accounting journal or today’s date if the money is issued today.
3. The tabular line “debit” must contain the number of the structural unit that issues cash, or the number of the correspondent account for which the physical expenditure of funds is displayed.
4. The table line “credit” usually contains cash account 50.
5. Now you should determine the purpose for issuing cash and reflect this in the “Purpose Code” field. In some cases, it is appropriate to put a dash if the company has not introduced a code system for this case.
6. Indicate the amount in words in rubles and kopecks, without leaving long spaces when writing.
7. In the issue column, the last name, first name and patronymic of the employee or citizen are entered in full (written as in the passport).
8. In the “reason” line, if necessary, it is indicated why the citizen was given cash. In some cases, you can put a dash.
9. Where “application” is indicated, the name and number of the document on the basis of which the issuance was made is entered.

After all the lines are filled in, you should sign and decipher them, and also certify the document with the organization’s seal. When receiving money, the person must sign and fill out the lines below.

Example of a completed form:

If funds are not issued to pay an employee, personal income tax is not charged on the amount. Please note that there are penalties for incorrectly recording documents. The organization may lose from 40 to 50 thousand rubles.

The storage period for recorded cash and settlement assets after the end of the reporting year will be five years.

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 subdivision» 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, enter the date of issue of money from the organization’s cash desk in 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, the full name of the person in the dative case is indicated to whom the money will be issued from the organization’s cash desk;
• in the “Bases” column, the content of the business transaction is written (for example: an advance for travel expenses, for depositing with a bank, issuing financial assistance and so on.);
• 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 “Appendix” 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 issued 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).

Maintaining accounting at the enterprise involves the preparation of a number of primary documents. An expense cash order is included in the list of one of such documents. The basic rules for filling out and the form of the order form are approved and enshrined in legislative acts. Studying and knowing the rules will allow an individual entrepreneur (IP) to avoid mistakes in his practical activities.

Basic rules for filling and application

Expenditure cash order (hereinafter referred to as RKO) – primary document, used individual entrepreneur to reflect cash expenditure in accounting. In fact, it is drawn up for each transaction of expenditure (payment) of funds from the cash desk of the enterprise in cash.

The procedure for conducting cash transactions at enterprises and, accordingly, the use of an expense order in accounting are fixed in legislative level. Such a regulatory legislative act is the Central Bank Directive Russian Federation“On the procedure for conducting cash transactions of individual entrepreneurs” last edition 03/11/14

Let's consider the main rules for registering cash settlements.

Filling out an expense cash order can be assigned to:

• for the chief accountant - if available on staff;
• to the cashier of the enterprise;
• for a manager/individual entrepreneur – in the absence of the above positions on staff.

RKO is issued for a certain period. The validity period is one day, that is, funds must and can be received on the day it is drawn up. If this requirement is not met, a new order must be issued; actions to correct the date in the old one are not allowed.

The cash receipt order must be drawn up in a single copy.

Sample cash settlement form for individual entrepreneurs (example):

A correctly executed order must include signatures officials enterprises.

Who should and can sign the cash settlement agreement depends on the staff of the enterprise, namely:

• accountant and cashier;
• manager and cashier - in the absence of an accountant on staff;
• manager/individual entrepreneur – in the absence of an accountant and cashier on staff.

According to the Directive of the Central Bank, the order can be issued either in paper form or submitted in electronic form.

RKO in electronic form can be signed by an individual entrepreneur using an electronic signature.

When executed on paper, an expense cash order can be filled out manually or using software and hardware (computers). Filling by hand is rarely used as it is a fairly lengthy process. But it cannot be avoided in the event of a computer breakdown or a lack of power supply at the enterprise.

The sequence of actions that must be carried out by a cashier when issuing funds from the cash register under cash settlement:

1. Check the presence of all necessary signatures on the document and compare them with the sample cards. Sample cards must be kept at the register at all times.
2. Check that the amount indicated in numbers corresponds to the amount indicated in words and there are no errors.
3. Pay attention to the actual presence of additional documents, if they are indicated in the RKO.
4. Reconcile the data of the cash recipient: last name, first name, patronymic and passport details must match those indicated in the cash register.
5. If there are no comments, the cashier issues funds from the cash register.
6. Together with the issuance of cash, he passes the order to the recipient for signature, then puts his own and certifies with a stamp (seal).
7. The cashier is obliged to make an entry for each cash register issued in the individual entrepreneur's cash book.

Attention! Correction of dates, names, and signatures in RKO is unacceptable.

There is a list of possible expense transactions at an enterprise that require the registration of cash and cash settlements. For example, this could be the payment of a monthly salary, stipends, the issuance of funds for reporting to an employee for a business trip, the issuance of cash to a separate branch (division) of the enterprise. Payment of monthly salary according to cash settlement services is carried out on the basis of the accrued salary sheet.

Sample of filling out cash settlement for salary (example):

The organization of the storage process of paper or electronic cash registers is carried out by the head of the enterprise.

The responsibilities of a manager also include:

• Providing the cashier with a stamp or seal (hereinafter referred to as seal). The stamp is affixed to the order when cash is issued. Also, the seal must be made properly with the obligatory indication of details.
• Ensure that sample signatures are available at the cash desk. Sample signatures of persons authorized to sign cash documents must be provided.

An individual entrepreneur can put his seal on the RKO, but its affixing is not regulated by law, i.e. not necessary.

Filling out the approved RKO form

The form (form) of the accounting document under consideration was approved by the Committee of Statistics of the Russian Federation in the Resolution “On approval of unified forms for recording cash transactions...” No. 88, last edition dated May 3, 2000). The number of the approved RKO form, according to the resolution, is No. KO-2.

Sample of filling out cash register for individual entrepreneurs (example):

Let's take a closer look at the nuances correct filling form details:

• in the lines “Organization” and “Structural division” the full name is indicated; if there is no division, “——-” (a dash) is entered;
• “Document No.” and “Date” must be identical to the registration No. in the registration log consumable documents enterprises;
• “Debit” cells (department code, correspondent/account number, analytical accounting code for correspondent account) are filled in when using individual entrepreneurs in accounting; if absent, put “———” (dash);
• line “Credit” - according to the chart of accounts, the account is indicated - 50 “Cash”;
• “Destination code” - must correspond to the purpose of issuance. A dash is added if the company does not use target codes in accounting;
• “Issue” - the recipient’s details are indicated, the full name is written down, abbreviations are not allowed;
• "Base". For example, you can indicate the following: advance payment for a business trip, issuance of financial assistance, issuance of scholarships, salaries, etc.;
• line “Amount” - filled in words. The empty space on the line is crossed out;
• cell “Amount” - fill in the digital value;
• “Appendix” - if there are additional documents, fill in the details of these documents, for example, a power of attorney.

Compliance with the above rules for filling out the form and the validity period of the order will help prevent gross errors and corrections when registering and using cash settlement services. A sample of the approved form can also be found on the website of the Russian Statistics Committee.