Expense order form. How to fill out an expense cash order and what it is

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

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

Correct filling

The use of an expense cash order is regulated by Regulation BR 373-P. The legislation also enshrines the concept of this document.

RKO is the primary document used by legal entities to reflect cash expenditure in accounting.

Authorized persons are required to formalize it for each expense transaction related to the movement of cash from the organization's cash desk. For this purpose, the appropriate RKO form is drawn up. All actions that can be carried out in such a situation, e.g. individual entrepreneur are regulated by the Central Bank Directive dated March 11, 2014 “On the procedure for maintaining cash transactions IP."

For enterprises, certain registration rules are prescribed, according to which responsibilities for filling out the appropriate form are distributed. IN different situations The following persons have the right to complete this operation:

• chief accountant (if this position is available);
• company cashier;
• the first manager or individual entrepreneur independently.

The validity period of the order is limited. Today it is 1 working day. This means that the amount written out on the document must be received on the date indicated in it. If this is not possible, you will need to fill out a new form.

In order not to make mistakes in the design, it is worth carefully studying the example of filling out a cash receipt order. No corrections to the date (crossing out, covering with a proofreader, other edits) or other information are allowed. One copy is enough.

Sample of filling out a cash receipt order

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

RKO signatories, as a rule, are:

• cashier and accountant;
• the manager who has the right of first signature and the cashier (if there is no accountant on the staff);
• first manager or individual entrepreneur.

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

Read also: Is it necessary to open a current account for an individual entrepreneur?

Cashier functions

The cashier issuing funds performs the following actions:

• First of all, a check is carried out to ensure that all necessary signatures are present. They check the samples from the card, which is always in the cash register.
• The amount indicated in words must match that indicated in numbers and is written without spelling errors.
• The supporting documents specified in the RKO form must be available. They are attached to the order.
• The recipient's data (passport information, full name) is verified with those indicated in the completed form.
• If there are no comments, the cashier will issue the funds to the recipient.
• The order is sent to the recipient for signature.
• After this, the cashier puts a stamp on the front side and certifies it with his own signature.

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

You need to know that the expense order must remain in the cash register and not be given to the recipient of the funds.

Purposes of issuing funds

There is a regulated list of circumstances under which the issuance of funds is permitted. These include:

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

Sample of filling out settlement settlement for salary payment

Document flow for cash register services

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

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

Current form approved document present in regulations. The finished form is drawn up based on the information specified therein.

Rules for filling out the document

Form KO-2 can be filled out either by hand or using special programs, helping to automate the entry of information into the designated fields of the document. The title must indicate the name (full or short), according to the statutory documents. If there are no structural units, then a dash is placed in the corresponding field.

We enter the following information in the appropriate columns:

• Document Number. The numbering is done “end-to-end”, according to the serial numbers from the accounting journal and is maintained in this way until the end of the year.
• OKPO code. It is taken from the document issued by the statistical authorities during the registration of the enterprise.
• Date of. The current date of issue of funds in eight-digit format, where the first two digits are the number, then the serial number of the month in two digits, then four digits of the year.
• Debit/Credit. Accounting invoices are entered. Legal entities do not fill out the simplified taxation system.
• Amount rub., kopecks We write legibly in numbers, separating pennies with a comma.
• Issue. The column is filled in dative case(to whom?) indicating the full name of the recipient (Ivanov Ivan Ivanovich).
• Code intended purpose. Required to be filled out if the organization uses coding of expense/receipt transactions.
• Base. The type of expense transactions is indicated.
• Sum. We indicate the value in words (letters) in rubles, and kopecks in numbers.
• Application. Data is entered if available primary documents, confirming the basis for the issuance. The document numbers and dates of their preparation must be entered.
• Received. This field in the document must be filled out by the recipient of funds independently. Information about funds is entered in words, kopecks are indicated in numbers. The recipient's signature, current date and location are indicated. It is allowed to fill in the data by the cashier.
• Issued by the cashier. The information is entered by the cashier himself after cash is issued. There must be a surname with initials, as well as a confirming signature.

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 name of the organization and structural unit(if available). If there is no structural unit, a dash is added.

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

"Document number" is indicated in accordance with the log of receipts and expenses 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 indicated 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." accountant indicates in numbers sum 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 “Issue” line, the surname, first name and patronymic of the person to whom the money will be issued from the cash register are indicated in the dative case.

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. On the next line expenditure 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!

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

Expense cash order (hereinafter referred to as RKO) is a primary document used by an individual entrepreneur to reflect cash expenses 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 the signatures of officials of the enterprise.

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 rather 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 transfers the order for signature to the recipient, 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 the enterprise, which involve 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 for a business trip, issuance financial assistance, issuing 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.

Compliance with cash discipline is one of the most important responsibilities 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 incoming and outgoing cash orders (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 provided.

Filling out form KO-2

Form KO-2 or RKO is the most important document in the field of cash discipline. Unlike PKO, the obligation to fill it out arises not when money arrives at the cash register, 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 deputy. In addition to this, the paper is endorsed by the cashier, as the person responsible for the issuance and the recipient of the cash.

In 2015 and subsequent years, only legal entities-entrepreneurs are required to fill out the cash settlement form, since since June 2014 such an obligation was legally removed from individual entrepreneurs.

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

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

Receipt cash order

Moreover, you can download the document completely free of charge 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 rules for filling it out.

Sample of filling out a cash receipt order

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

• The first line is intended to indicate both the name of the organization conducting the RKO and the legal form of its activities.
• If the company has an OKPO code, then it fits into the appropriate column. It must completely coincide with data from Rosstat. If it is missing, then you can put a dash, as in other cases when the line is not filled in.
• When filling out papers not by the parent company, but by its structural division, the name of the latter is entered in 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 entered in the required line must coincide with the day when the money was actually issued from the cash register.
• In the line allocated for this, structural divisions enter their code. Otherwise, a dash is placed, as noted above.
• The account number on the debit of which money is issued must be indicated in the column “Corresponding account, subaccount”. To fill out, you need to check the accounting chart of accounts:

1. If a deposit is made to a bank account – 51;
2. If money is needed for settlements with contractors or suppliers - 60;
3. If they are needed to pay salaries - 70;
4. For calculations with all kinds of accountable persons – 71;
5. With employees, but not in terms of wages – 73;
6. Payments of income to founders – 75-2.

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

Correcting any errors after filling out 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 attachment.

The completed order does not need to be given to the cash recipient - it remains in the cash register.

Today, any current sample of filling out the RKO, including for 2015, can be freely downloaded on the Internet.

An example of filling out a cash receipt order

Or look in this article.

• For settlements with contractors or suppliers;
• Issuing cash from the cash register for financial assistance to an employee;
• For transfer to a bank account.

Each form clearly shows the simplicity and complexity of correctly observing cash discipline and filling out cash registers.

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

Download 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 warrant, its OKPO code, and the name of the structural unit of this organization, if the order was issued in the unit, are indicated. 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;
• the intended purpose code is 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.