The document is an expense cash order. Filling out a cash order: cash under control

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

Download a free form and sample of filling out a cash receipt order

Application of a cash receipt order

The form of the cash receipt order form is unified and is encoded KO-2.

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

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

How to correctly fill out an expense cash order in 2019

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

2. The RKO number is indicated - serial, from the registration log KO-3 - and the date the order was issued (day, month, year)

3. In the tabular part:

• in the “Debit” column, write the code of the structural unit that issued the money (or put a dash); number of the corresponding account, subaccount, the debit of which reflects the cash outflow from the cash desk; analytical accounting code for the corresponding account, if the organization uses such codes. Or a dash is added.
• in the “Credit” column enter the number of the accounting account, the credit of which reflects the issuance of money from the cash register;
• the amount is indicated in numbers;
• code intended purpose written if the organization uses them; if not, a dash is added.

4.Under the table:

• enter the full name of the person receiving the money;
• for what reason or on what basis are funds issued (salary, for the purchase of consumables, for business expenses, based on an invoice, etc.);
• the amount is written from the beginning of the line with capital letters, rubles - in words, kopecks in numbers. The remaining empty space in the amount line is crossed out;
• the attached documents and their data are entered in the “Appendix” line, on the basis of which money is issued ( memo, receipt, invoice, application, etc.).

6. The “Received” line is filled in by the person to whom the money is given: in capital letters 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 checking 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 this, the cashier signs the order, deciphering his signature, and issues the money. The order itself remains with the cashier.

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

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

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

If, in accordance with taxes and fees, individual entrepreneurs keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents(receipt cash order 0310001 - PKO and outgoing cash order - RKO 0310002) may not be formalized by them.

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

Cash documents can be prepared by:

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

  Note: in the absence of a chief accountant and accountant

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

In case of conducting cash transactions and registration cash documents by the manager, cash documents are signed by the manager.

To conduct cash transactions, the cashier must have a seal (stamp), which contains details confirming the fact of the cash transaction. In addition, the cashier must have sample signatures of the persons who sign cash documents.

Maintain a cash book electronically for free

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

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

The receipt form has a unified form No. KO-1, which was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). PKO issued in one copy. A cash receipt order consists of two parts: the receipt order itself and a tear-off receipt for it. The latter is issued to the person who deposits money into the cash register as confirmation of acceptance of this money from him. Warrants can be issued either by hand or using personal computers. When filling out these documents, no blots or corrections are allowed. Therefore, if an error is made in cash receipt form, you need to print the receipt and fill it out again.

In the line “Including” the amount of VAT is indicated, which is recorded in numbers, or the entry “excluding tax (VAT)” is made.

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

The receipt for the cash receipt order is filled out in the same way as the order itself.

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

After completing and registering the PQS, but before receiving money for it, the PQS and the receipt are signed by the chief accountant or a person authorized to do so by written order of the manager. The transcript of the signature is also indicated - surname and initials.

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

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

So, let's briefly summarize the application of this primary document. All cash of the organization or individual entrepreneur- Individual entrepreneurs are registered and carried out by a “prikhodnik” - a cash receipt order - PKO.

The cashier must carefully check the correctness of the drawing up of the cash receipt order, namely:

• the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager) and its compliance with the sample;
• presence of the signature of the cash depositor,
• correspondence between the amount of cash entered in numbers and the amount of cash entered in words,
• availability of supporting documents listed in the cash receipt order.

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

After accepting cash, the cashier checks the amount indicated in the cash receipt order with the amount of cash actually received. If the deposited amount of cash corresponds to the amount in the cash receipt order, only in this case the cashier signs the cash receipt order, puts a seal (stamp) on the copy of the cash receipt order issued to the cash depositor and gives him the specified copy of the cash receipt order.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order and transfers it to the chief accountant or accountant (in their absence, to the manager) to reissue the cash receipt order for the actual amount of cash deposited.

A cash receipt order can be issued upon completion of cash transactions on the basis of a control tape removed from cash register equipment, strict reporting forms equivalent to a cash receipt, other documents provided for Federal law dated May 26, 2003 No. 54-FZ “and (or) settlements using payment cards”, on total amount accepted cash.

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

How to draw up a cash receipt order for the transfer of money from a cash register to the company's cash desk

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

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

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

Cash withdrawal carried out using cash receipts - "consumables" - RKO.

Upon receipt of an expense cash order, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and its compliance with the sample, the correspondence of the cash amounts entered in numbers with the amounts entered in words. When issuing cash according to an expense cash order, the cashier also checks the presence of supporting documents listed in the expense cash order.

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

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

In the case of issuing cash according to a document issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to the cash receipt order (payroll slip, payroll slip).

The cashier does not accept claims from the recipient of cash for the amount of cash if the recipient of the cash has not verified the correspondence of the amounts of cash entered in figures with the amounts entered in words in the cash receipt order, and has not recalculated the cash received by him piece by piece under the supervision of the cashier.

After issuing cash according to the cash receipt order, the cashier signs it.

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

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

The issuance from the cash desk of a legal entity to a separate division of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an expendable cash order - “consumables”.

The legality of tax authorities carrying out inspections of compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

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

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

Filling out a cash receipt order

The title of the RKO indicates the names of the organization and structural unit (if any). If there is no structural unit, a dash is added.

"Codes" are selected from the State Statistics Committee certificate. OKUD document code 0310002.

The “document number” is indicated in accordance with the log of registration of incoming and outgoing cash documents.

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

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

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

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

The column “Debit, corresponding account, subaccount” must contain the number of the account and, if necessary, the subaccount, the debit of which reflects the outflow of funds from the organization’s cash desk.

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

The "Credit" column displays the account number for which the loan is issued. cash.

In the column "Amount, rub. kopecks." The accountant indicates in numbers the amount of money issued from the organization's cash desk.

The column “Purpose code” is filled in if the organization uses the appropriate coding system in its activities. In this case, the code for the purpose of using the retired funds is indicated.

In the line "Issue" indicate in dative case last name, first name and patronymic of the person to whom money will be given from the cash register.

The “Base” line indicates the content of the financial transaction.

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

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

The executed RKO must be registered in the journal (Form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so by written order of the head). It is worth recalling that the manager’s signature on the expenditure order is not required if his resolution authorizing the operation is already on the documents attached to the expenditure order.

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

When issuing money via cash settlement to an individual, the cashier requires the presentation of a document (passport or other document) identifying the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. It could be anyone official document containing a photograph and signature of the owner.

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

The line “Issued by the cashier” is filled in by the cashier only after the money is issued according to the cash receipt order. The cashier must sign it and indicate his last name and initials.

The documents attached to the consumables are canceled by the cashier with the inscription “Paid” or a stamp indicating the date on them.

It must be remembered that the cash receipt order remains in the cash register and is not handed out to the persons who received the money!

The main form drawn up when issuing cash from the company's cash desk is a cash expense order (RKO). It must be filled out every time money is spent in the course of business or other activities. The procedure for conducting cash transactions allows only entrepreneurs who keep records in a simplified version not to use cash settlement services.

Joined since 2014 normative act determines that you can use not only the standard KO-02 form, but also your own forms developed taking into account the needs and characteristics of the activity.

An expense order can be drawn up by an accountant, including a chief accountant, a cashier, the head of a company (if there is no accounting department at the enterprise) or a hired specialist hired under a contract. In this case, all necessary signatures are affixed by the director of the organization.

A form purchased from a printing house or filled out using specialized programs can be used. The consumable must not contain any corrections, otherwise it is considered invalid. If an error is made, the document must be reissued in the correct version.

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

The issued form is presented to the cashier, who accepts it and checks that it is filled out correctly and that all required signatures are present. Then he records it in the log book.

Before cash issuance executive must request an identification document from the recipient. After checking with him, the cashier enters the details of the passport or other document in the appropriate fields. Then the cash register employee transfers the funds to their recipient, who needs to count them and, if the amount is correct, sign for the consumables.

Important! If money is issued to an authorized person, then the power of attorney is checked along with the passport, after which it is attached to the cash register.

Employees can be paid according to payroll or payslips. In this case, when closing them, they are also drawn up expense orders to the totals. The document is then handed over to the cashier, who stamps it “Paid.” Together with the cashier's report at the end of the day, the cash register is submitted to the accounting department.

Please pay attention! Employees who were given money for or for business expenses must report on the fact of their expenditure. Acceptance of money at the cash desk is carried out on the basis.

Expense cash order sample filling

Let's look at a sample of filling out the RKO.

At the top of the document is written the name of the company and its code according to the OKPO directory. If the form relates to a specific department, then its name must be indicated below. Otherwise, “-” is placed here.

To the right of the title of the document “Cash expenditure order” the serial number and the date of its execution are written down. The latter should look like DD.MM.YYYY.

The following table contains accounting data - corresponding debit and credit accounts, codes of structural divisions and analytical accounting - if they are used in the enterprise. Then the RKO amount is written down in numbers. The “Purpose Code” field should be filled in only if the company has developed and uses the necessary coding system.

In the “Issue” field, write your full name. the person to whom funds are released from the cash register. It is not allowed to enter the name of the company here.

IN field "Base" the reasons for which the money is issued are indicated. For example, “Salary”, “Change to the bank”, “Daily allowance”, etc.

In the “Amount” field, enter the amount of the document in words.

IN "Application" field» the names of the documents on the basis of which this operation is carried out are indicated - the employee’s statement, payment statement, receipt, etc.

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

Important! Below, the recipient of the funds must manually write the amount received in words and without abbreviations, put the date of receipt and personal signature. Then indicate the full details of the identity document - passport, foreign passport, military ID, etc.

The cash order is signed by the cashier. Next, all expenses and receipts monetary transactions are entered in .

Nuances

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

When depositing cash at the bank, you cannot write “Deposit of proceeds” in the “Withdraw” field, since this contradicts the procedure for conducting cash transactions. There you need to indicate your full name. The employee who performs this action also signs the document to receive the money.

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, 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.” indicated issued from the cash register sum of money 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: advance payment for travel expenses, for delivery to the bank, issue 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 “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).