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 account is issued cash order in accordance with the procedure cash transactions, according to which it is written out 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 the money is issued in structural unit organizations, 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." accountant indicates in numbers sum of money issued from the organization's cash desk.
Column "Code intended purpose" 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 disposed 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. 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!
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 The primary documentation is the cash receipt 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, for example, by an individual entrepreneur, are regulated by the Central Bank Directive of March 11, 2014 “On the procedure for conducting cash transactions of individual entrepreneurs.”
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 bottom portion must contain the signatures of authorized officials of the company or organization. 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 made 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 an individual entrepreneur for the needs of a 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 PO 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 is 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 an eight-digit format, where the first two digits of the number come first, 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 in the dative case (to whom?) indicating the full name of the recipient (Ivanov Ivan Ivanovich).
- Target code. 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.
You can download the cash receipt order form in word and excel format from this article. We will also consider the filling procedure with RKO samples.
Read in the article:
The consumable is intended for processing the issuance of money from the cash register. All companies that pay in cash are required to compile it. This obligation does not depend on the legal form and taxation regime.
Expenditure cash order: form
RKO has the KO-2 form approved by law. Goskomstat established it on August 18, 1998 by resolution No. 88. Currently, the form looks like this:
Cash receipt form
Filling out a cash receipt order
The procedure for filling out the RKO form is established by the instructions of the Central Bank dated March 11, 2014 No. 3210-U (hereinafter referred to as the Central Bank Instructions).
Fill out the document in one copy. Compile it on paper and fill it out by hand, using a computer, or a combination of both. You have the right to use any ink for filling.
- A sample of filling out an expense cash order when depositing money at the bank
Please note: Central Bank instructions prohibit making corrections to cash documents.
The legislation does not strictly contain the order of numbering of RKOs. Therefore, you can use any continuous or non-continuous numbering method. As a rule, simple ascending numbering is used. The number can be supplemented with an alphabetic code or date.
Start filling in with the “Base” line. Enter a business transaction into it. For example, “Reimbursement of overexpenditure for advance report dated July 20, 2018 No. 198.”
The “Appendix” line must contain the number and date of preparation of the primary document and other documents (invoices, applications for the issuance of money, etc.).
Filling out the RKO lines “Base” and “Appendix”
Note: when issuing money to an employee on account, a cash order is drawn up on the basis of a written application from an individual in any form. In this case, the application must contain:
- the amount of money issued on account;
- the period for which the amount was issued;
- signature of the company director;
- date of application.
When issuing a general expense order, for example, for a shift, it is signed by the responsible employee, in particular the cashier. Enshrine this employee’s responsibility in the company’s local act.
The RKO form contains the signature details of the company director, chief or ordinary accountant and cashier. According to the Central Bank Directives, the document is signed by the director and accountant. But the manager may not put his signature when it is already on the appendices to cash register services (applications, invoices, etc.) and there is an accountant on staff. In the absence of an accountant, the director is obliged to endorse the expense order.
The director also has the right to delegate, by power of attorney, to sign the cash register on his behalf to another employee of the company.
The procedure for issuing money for consumables
This procedure consists of six stages.
At the first stage, the cashier checks the presence of all necessary signatures in the cash register and their compliance with the samples available to him. He compares amounts in words and figures. They must match. Then he checks the presence of the documents specified in the consumables. After this, the cashier compares the recipient’s name in the order with his passport details.
The recipient's representative can also request money by proxy. Check with this person the power of attorney and passport. Make sure that the recipient's full name in the cash register corresponds to that specified in the power of attorney and passport data.
The power of attorney must be attached to the consumable. If it is issued for several payments or to receive money from several organizations, then make a copy of it. Certify the copy in accordance with the procedure established by the director of the company.
The second stage involves preparing the amount of cash for withdrawal and transferring the cash register to the recipient so that he puts his signature on it.
The third stage is the affixing of a signature by the recipient.
At the fourth stage, the cashier counts the money before issuing it so that the recipient can see this process. The cashier then gives the money to the recipient.
The fifth stage involves the recipient recalculating the money under the supervision of the cashier. Without this procedure, the recipient will be able to make a claim for the amount in the future.
At the last stage, the cashier puts his signature on the cash register.
Attached files
- RKO form in excel.xls
- RKO form in word.docx
- Sample of filling out RKO: matpomosch.xls
- Sample of filling out cash settlement when depositing money in a bank.xls
- Sample of filling out settlement settlement when issuing money to an organization.xls
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, expense orders for the total amounts are also drawn up. 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 data accounting- correspondent accounts for debit and credit, codes 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.
Cash issuance from the cash register is carried out on the basis of a consumable. Filling it out, like filling out any other document, has its own characteristics, which you can learn about from this article.
The consumable must be issued in the following cases:
- Transfer of company income to its bank account;
- Issuing cash to an employee of an organization for his personal expenses;
- Issuing cash to an employee on account;
- Cash withdrawal by an entrepreneur for his own needs if he operates without employees.
When filling out an expense order, you must follow the following rules:
- In the line “OKPO code” indicate the code that the organization received when registering.
- If money is issued from the cash desk of a branch, its code is indicated, if funds are issued from the cash office of the head office, a dash is added.
- The order number is entered in the “document number” field.
- The date of the order must be indicated, which must coincide with the date of issue of funds.
- In the lines “credit” and “debit” the corresponding accounting account numbers are indicated. accounting. If the company is on a simplified basis, it may not fill out these sections.
- The amount is written both in words and in numbers. When indicating the amount in numbers, kopecks are written separated by commas.
- In the “issue” field the initials of the person receiving the cash are written.
- The “grounds” column indicates the content of the operation (for which funds are issued).
- In the line “application” the details are indicated primary documents supplied with the consumable.
- The “received” field is filled in by the direct recipient of the cash. He writes how much he received, the date of receipt and confirms this with his signature.
Features of filling out RKO
- You need to create a consumable before cash is issued from the cash register - it cannot be prepared in advance and cannot be used if necessary.
- If funds are issued from the cash desk on the basis of a power of attorney, this must be stated in the order.
- You can issue an expense order only in one copy. At the same time, there should be no blots or corrections in the document.
- The order must be formed on the basis of supporting documentation.
- It is not necessary to put a stamp on the order.
- An order generated for collection or remuneration of an employee is not certified by the management of the organization.
If money is issued on account
If money is issued to a responsible employee for reporting, drawing up an expenditure order is mandatory. It is formed in accordance with the statement of the reporting employee in in writing. This statement can be written in any form. The main thing is that it contains information about the amount of cash issued, the period for which the money is issued, the date and signature of the manager of the organization.
Consumables for issuing wages
When issuing wages, it is also necessary to draw up cash settlements. If the issuance is carried out according to a statement, the order is issued to the cashier as the recipient of the funds. The cashier’s initials are written in the “received” line, and the issuance of salaries to employees in the “reason” line. An attachment to the document is a payroll.
The cashier signs for receipt of cash. He is responsible person for the amount received. In accordance with this document, the cashier issues the salary.
RKO: download form (Word, Excel)
The cash receipt form can be downloaded in both Word and Excel format. Each of them has both its advantages and disadvantages.
It can work much better with Word format documents. larger number programs. Not many solutions work with Excel files.
If you download the consumable form in Excel format, it will be more unique. That is, it is recognized without problems in all versions of Excel and others third party programs. And if you download the rko form in Word, there is a risk that it will not be able to open in programs different from the one in which it was created.
Another advantage of the Excel form is that it is more convenient to fill out. The cells for entering information are highlighted, so it is almost impossible to make a mistake with the input. When filling out a Word document, there is a possibility of accidentally entering information into the wrong field, which can cause the structure of the form to be disrupted.
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