Expense cash order: its meaning and filling. Sample of filling out cash receipt for salary

Receipt and expense orders are unified forms approved by the State Statistics Committee for use by organizations or individual entrepreneurs using cash. Depending on what function they perform at the organization's cash desk - income or expense - there is a cash receipt order and a cash expense order. Let's take a closer look at each of them, what it is needed for, what function it carries and when it needs to be issued.

When is the Receipt Cash Order (PKO) filled out?

When cash is received at the cash desk of an organization or individual entrepreneur, it is necessary to reflect the fact of this business transaction in the accounting accounts. And for the posting of cash, there is a cash receipt order.

It is drawn up according to a unified document in a single copy and signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

A cash receipt order consists of two blocks:

PKO itself;
A receipt, which, after filling out, is torn off and given to the person who deposited the money into the cash register.

You can issue a receipt either manually or using a computer. Corrections in the receipt order are not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

After filling out, the second block of the PKO “Receipt” is stamped by a legal entity or entrepreneur. Now there is no need to put a stamp so that half goes to the cash receipt order and the other half to the receipt.

In what cases is the Cash Receipt Order filled out?

We fill out a cash receipt order when:

contribution by the founders of their share in the authorized capital;
receipt of proceeds to the cash desk. If you use a cash register in your work and punch out cash receipts to customers during the day, then you do not need to issue a cash receipt order for each punched check; the total amount is received by only one PKO at the end of the work shift;
return of borrowed funds. If your organization or individual entrepreneur gave a loan to a legal entity or individual, and the loan is returned to the organization’s cash desk;
return from the accountable person. Your organization gave the employee money on account, the employee purchased what he needed and brings the rest of the advance to the cash desk of the organization or entrepreneur;
withdrawal of funds from the current account of a legal entity. If you withdraw funds from the organization’s current account for wages, household needs, etc., then these funds must first go to the organization’s cash desk.

The procedure for filling out the Receipt Cash Order

Now we will look at the step-by-step procedure for filling out each field of the Receipt Cash Order.

Rosstat website.

In the “Date of Compilation” field the current date is entered, because A cash receipt order is drawn up at the time of a business transaction.

The “Debit” and “Credit” columns are filled in in accordance with the accounting entries and are prepared by the accountant. But, by default, the “Debit” column is filled in with 50.1 - since this is the accounting account of the organization’s cash desk. The “Credit” column may contain one of the following accounting accounts:

75 “settlements with founders” - when the founders contribute a share in the authorized capital;
51 “current accounts” - when withdrawing funds from a current account;
71 “settlements with accountable persons” - when returning an unused advance from an employee;
62 “settlements with buyers and customers” - upon receipt of payment from the buyer to the organization’s cash desk;
90.1 “sales revenue” - when recording revenue for a shift using cash register equipment.

The “Amount” field reflects the amount deposited into the cash register. In this case, the indication of kopecks and rubles is separated by the symbol “-”.

In the “Accepted from” field, either the full name of the donor is written in the genitive case (answers the question - from whom?), or the full name of the legal entity or individual entrepreneur and the full name of the donor of the individual, also in the genitive case.

In the “Base” field, the basis for depositing funds is entered: contribution to the authorized capital, sales revenue, receipt of cash from the bank, payment for goods/services according to invoice No. (agreement No.), etc.

In the “Amount” field, the amount of funds deposited is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the PQS, then in the “Amount” field you must indicate only the full amount in words without indicating kopecks. The reduction of rubles and kopecks is not allowed. If the amount includes VAT, then it is written “including VAT, VAT interest rate and VAT amount.”

The primary documents on the basis of which money is deposited are entered in the “Appendix” field.

The bottom two lines contain the signatures of the cashier and the chief accountant.

The “Receipt” block is filled in similarly to the “Cash receipt order” block. A stamp is placed, torn off along the line and given to the depositor.

Sample of filling out the Receipt Cash Order (PKO)

Click to enlarge

When is the Expenditure Cash Order (RKO) filled out?

By analogy with an incoming cash order, an outgoing cash order is filled out when money needs to be received at the organization’s cash desk.

RKO is compiled according to a unified single copy and stored in the organization’s cash book.

The expense cash order will consist of only one block - the expense cash order itself. Signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

You can issue consumables either manually or using a computer. Corrections in the expenditure order are not allowed. If you made a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

In what cases is the Expense Cash Order filled out?

We fill out an expense cash order when:

the need to issue accountable persons for the purchase of necessary goods or materials for the organization;
issuance to accountable persons for personal and travel expenses;
depositing cash in the bank to the organization's current account;
payment of wages (advance) to employees in cash at the cash desk;
payment of dividends to founders.

The procedure for filling out the Cash Expenditure Order

Now let’s look step by step at how to correctly fill out a cash receipt order.

In the “Organization” field we enter the full name of the legal entity or individual entrepreneur in accordance with the statutory documents.

The “Structural unit” field indicates the unit that issued the order. If the organization or individual entrepreneur does not have a division, then a dash is added.

In the “according to OKPO” field, enter the OKPO code issued by the Statistics authorities. If you do not know your code, then you can find it on the official website of Rosstat.

The “document number” field is assigned from the first number, starting on January 1 of the new year and has continuous numbering throughout the year until December 31. The organization has the right to use prefixes to numbers.

In the “Date of Compilation” field the current date is entered, because an expense cash order is drawn up at the time of a business transaction.

The “Debit” and “Credit” columns are filled in in accordance with the accounting entries and are prepared by the accountant. But, by default, the “Credit” column is filled in with 50.1 - since this is the accounting account of the organization’s cash desk. The “Debit” column may contain one of the following accounting accounts:

70 “payroll settlements” - when making payments to employees of an organization in cash;
51 “current accounts” - when depositing funds into a current account from the organization’s cash desk;
71 “settlements with accountable persons” - when issuing an advance to an employee for the needs of the enterprise or travel expenses;
60 “settlements with suppliers and contractors” - when paying suppliers in cash.

The “Amount” field reflects the amount deposited into the cash register. In this case, the indication of kopecks and rubles is separated by the symbol “-”. Or, with full rubles, kopecks may not be indicated.

The “Purpose Code” field is filled in only if the organization uses a coding system.

In the “Issue” field, either the full name of the person to whom the cash is issued is written in the genitive case (answers the question - from whom?), or the full name of the legal entity or individual entrepreneur and the full name of the recipient of the individual, also in the genitive case.

In the “Base” field, enter the basis for issuing funds: payment of dividends, payment to the supplier, collection, payment for goods/services according to invoice No. (agreement No.), etc.

In the “Amount” field, the amount of funds issued is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the cash settlement system, then in the “Amount” field you must indicate only the full amount in words without indicating kopecks. The reduction of rubles and kopecks is not allowed.

Expense cash order is a form, the form of which is officially approved at the level of federal legislation. What is the structure of the corresponding document, how to fill out the cash receipt order form correctly and what has changed in its design in 2019, find out from our article.

What is the best way to download the RKO form - in Word or another format

The cash receipt form can be presented in 2 main formats - Word and Excel. Each of them has its own advantages and disadvantages.

Word documents open in a larger number of programs - in common operating systems (Windows, Linux, MacOS), as a rule, there is always pre-installed software that can work with files of the corresponding format.

Relatively few solutions work correctly with Excel files - Microsoft Excel, Open Office Calc and their analogues, including “cloud” types of software. As a rule, they are not installed by default in modern operating systems.

If you decide to download the cash receipt order form in Excel format, then you will have a more universal file at your disposal. For example, when it is created in one version of Microsoft Excel, it can be recognized without problems in any other, and in most cases also in third-party programs. While Word files, due to the peculiarities of their structure, are not always correctly recognized in programs other than those in which they were created.

Another argument for downloading the RKO form in Excel is the convenience of filling it out on a computer. The structure of files of this type is such that it is more difficult for an accountant to make a mistake when filling out the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, there is a possibility of mistakenly affecting other elements of the document formatting, as a result of which its structure may be disrupted.

What unified form should the RKO form correspond to?

In accordance with the provisions of Bank of Russia Directive No. 3210-U dated March 11, 2014, Russian organizations are required to use the unified form KO-2 (corresponding to OKUD number 0310002) as a RKO form. This form was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

Read more about the legal requirements for primary documents in the article “Primary document: requirements for the form and the consequences of its violation” .

NOTE! As of August 19, 2017, new rules for conducting cash transactions are in effect, which you can familiarize yourself with.

How to download the RKO form for free

You can download an expense cash order in form KO-2, that is, its structure fully complies with the requirements of the law, on our website:

NOTE! It is important not only to download the current RKO form in one of the presented formats, but also to make sure that the file does not have a “read-only” attribute (otherwise it will not be possible to edit it on a PC). To do this, you need to find it on the disk, right-click on it, select “Properties” and, if necessary, uncheck the corresponding attribute.

Download cash receipt order — This is still half the battle; the next task will arise - to fill it out correctly. Let's consider the key points of this procedure.

Do I need to print out the KO-2 cash order form?

Filling out the RKO can be done either on a computer - followed by printing, or manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions can also be used - in this case, printing out cash settlement orders is not necessary (order files are saved in the memory of the corresponding programs and signed using an electronic digital signature). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign on these documents: the manager, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO sample may look like this:

This completed sample cash receipt order can be used as a sample for the cashier of your organization.

What you should pay special attention to when filling out the cash receipt form:

in the column “OKPO code” it is necessary to indicate data corresponding to what is contained in the state statistics registers;
if the enterprise does not have structural divisions, then a dash must be placed in the corresponding column of the form;
in the “Document number” column, the cash settlement number should be recorded in order; as a rule, calculation begins on January 1 of each year;
the amount in the tabular part of the form can be indicated in rubles and kopecks, separated by a comma or hyphen (for example, 200.75 or 200-75);
Data is entered into the “Purpose Code” item only if the organization in practice uses a system of codes that determines the expenditure and receipt of funds;
in the “Amount” paragraph, which is located below the table, you should indicate the amount of funds issued under cash settlement services, in rubles - in words with a capital letter of the first word, in kopecks - in numbers;
in the “Grounds” column you must indicate the content of the business transaction
in the “Appendix” column, information is provided about the document that is the basis for conducting a cash transaction (for example, it could be a payroll when issuing salaries in cash), indicating the number and date of its preparation.

Read more about filling out a payroll in the article “Sample of filling out the payroll statement T 49” .

If the cash register is filled out by an individual entrepreneur who does not hire cashiers, then the “Issue” column should contain his data. If the individual entrepreneur does not hire an accountant, only his signature as the head of the organization should be on the RKO.

Innovations in the procedure for registering cash settlements in 2019

Fortunately, there were no changes in the procedure for filling out cash registers in 2019. They were there before. Thus, on August 19, 2017, the instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-u came into force, which introduced a number of changes to the procedure for filling out and issuing cash receipts:

The cashier has the right to draw up one cash settlement at the end of the working day for the entire amount issued during the day from the cash register, but provided that there are fiscal documents from the online cash register for the money issued.
The cashier is obliged to check whether there are signatures of the chief accountant and accountant or director on the cash register, but signatures are now checked against samples only if the document was drawn up on paper.
If the cash settlement is issued in electronic form, then the recipient of the money has the right to put his electronic signature on the document.
You can issue money on account by order of the director; now it is not necessary to ask for an application from the accountable person. However, the chosen procedure for issuing funds (upon application or order) should be fixed in the Regulations on settlements with accountable persons.
An employee’s debt on a previously received advance is no longer a reason for refusing a new issuance of accountable funds.

Read more about all changes in the procedure for issuing reports.

Results

An expense cash order is filled in when funds are issued from the cash register. The rules for filling it out are strictly regulated and are regulated for the most part by instruction No. 3210-U. In 2019, you need to fill out the RKO according to the well-known rules.

Compliance with cash discipline is one of the most important responsibilities of any legal entity engaged in business activities. 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.

What is an expense cash order (form KO-2)?

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.

What does the RKO form look like?

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.

Expense cash order: filling rules

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:

If a deposit is made to a bank account – 51;
If money is needed for settlements with contractors or suppliers - 60;
If they are needed to pay salaries - 70;
For settlements with all kinds of accountable persons – 71;
With employees, but not in terms of wages – 73;
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 line 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.

An example of how to fill out a cash receipt order

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.

Expense cash order (form KO-2)

A cash disbursement order is one of the cash discipline documents used to formalize each cash disbursement from the cash register of an individual entrepreneur or organization.

RKO is formed in one copy and signed:

Cashier, chief accountant or accountant (in their absence - the person replacing them)

Recipient of funds

The executed expense order remains in the cash register. But before that, it needs to be registered in the logbook for registering incoming and outgoing cash documents (Form No. KO-3).

Corrections and blots are strictly not allowed in RKO!

ATTENTION: Since June 1, 2014, a new procedure for conducting cash transactions has been established, according to which individual entrepreneurs may not draw up an Incoming and Outgoing Cash Order, and also not maintain a cash book (Instructions of the Central Bank of the Russian Federation No. 3210-U).

INSTRUCTIONS FOR COMPLETING A CASH EXPENSE ORDER
(click on this field for detailed information)

Line "Organization". The name of the organization is indicated (for example, LLC “Carrot”). If RKO is filled out by an individual entrepreneur, then we indicate so (for example, individual entrepreneur Sergeev P.P.)

Read also: Basic principles of labor law

The line below indicates the name and code structural unit In the organisation. If there are no structural divisions, a dash is added.

Line “Code according to OKPO”. The OKPO code is indicated according to the data in the notification from Rosstat.

Field "Document number". The serial number of the cash register is indicated in accordance with the journal of registration of incoming and outgoing cash documents. According to the rules, cash documents are numbered in order from the beginning of each calendar year.

Field "Date of compilation". We indicate the date of issue of funds from the cash register! And nothing else. The date is indicated in the format - DD.MM.YYYY. For example, 06/02/2015.

TABLE BLOCK “DEBIT”(IPs do not fill it out):

We write Structural unit code organization (if any) for which cash settlement is being made.

Count“Corresponding account, sub-account.” The account number is indicated, the debit of which reflects the issuance of funds from the cash register according to the chart of accounts, for example:

51 – delivery of funds to the bank for crediting to the account

60 – settlements with suppliers and contractors

70 – settlements with personnel for wages

71 – settlements with accountable persons

73 – settlements with personnel for other operations

75-2 – settlements with founders for payment of income

Column “Analytical Accounting Code”. The corresponding code for the account specified in the previous column is reflected (provided that the organization provides for the presence of such codes).

Column “Credit. The account number is indicated, the credit of which reflects the disbursement of funds from the organization's cash desk. Usually this is account 50.1 - “cash”. Individual entrepreneurs do not fill out this column.

Column "Amount". The amount of money dispensed from the cash register is recorded in numbers.

Column “Purpose code”. The code for the purpose of using the disposed funds is indicated. This column is completed only if the organization uses the appropriate coding system.

The "Issue" line. The full name of the individual or the name of the organization to whom the money is given is indicated in the dative case (to whom?).

Line "Base". The basis for the issuance of funds (the content of the financial transaction) is specified. For example, “Depositing cash to the bank”; “Issuing cash for business expenses.”

Line "Amount". We indicate the amount of money that is issued from the cash register. In this case, rubles are indicated in words with a capital letter, and kopecks - in numbers. If there is a blank line left after writing the amount in rubles, a dash is placed in it.

Line "Application". The attached primary and other documents on the basis of which money is issued (orders, statements, receipts) are indicated.

The following lines are signed head of the organization And chief accountant(or other authorized person). The signature of the manager in the RKO is not required, provided that he has given permission to carry out the operation in the documents attached to the consumables.

The line "Received". Filled out by the person to whom funds are issued from the cash register. In this case, rubles are indicated in words with a capital letter, and kopecks - in numbers. If there is a blank line left after writing the amount in rubles, a dash is placed in it. Below is the signature of the recipient and the date of receipt of the money.

When issuing money according to a debit order, the cashier requires the presentation of a document (passport, military ID, driver's license, etc.) identifying the recipient. On the next line, the cashier writes down the name, number, date and place of issue of this document.

The line “Issued by the cashier.” The cashier puts his signature with the transcript, BUT only after the cash is issued according to cash settlement.

Expense cash order: its meaning and filling

Maintaining accounting records at an 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 expense orders in accounting are enshrined at the legislative level. Such a regulatory legislative act is the Directive of the Central Bank of the 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 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:

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.
Check that the amount indicated in numbers corresponds to the amount indicated in words and there are no errors.
Pay attention to the actual presence of additional documents, if they are indicated in the RKO.
Reconcile the data of the cash recipient: last name, first name, patronymic and passport details must match those indicated in the cash register.
If there are no comments, the cashier issues funds from the cash register.
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).
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.

Read also: Limitation period for labor disputes

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 of correctly filling out the 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 enterprise’s accounting journal;
“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.

Still have questions?

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is individual.

If you want to find out how to solve your particular problem, please use the form below or use the online consultant on the right!

2017 cash order form: rules and sample filling

Each legal entity that maintains accounting records in accordance with all legal requirements, and each individual engaged in commercial activities and who is an individual entrepreneur, has cash at the enterprise, received from the bank or from clients for certain purposes. Cash is kept in the company's cash register.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem— contact a consultant:

It's fast and for free !

What is this document and what is it for?

The expenditure order refers to the primary documents. Based on the order, cash transactions are executed. Directly based on this document, funds should be issued from the cash register .

Cash is issued from the cash desk for expenses that go towards carrying out the types of activities stated in the Charter of the enterprise, or that are the main ones for the entrepreneur.

In the future, the employee is accountable for these funds. In this case, the basis for issuing funds and issuing a debit order is employee statement or enterprise order. signed by the manager.

When cash is issued to pay employees of an enterprise (salaries, vacation pay, benefits, pensions), this should be done based on the statement. signed by the manager.
Other cases of expenses are also possible - payment of dividends, payment to a supplier, issuance of a loan to an employee, etc. In all these cases, an expenditure order is issued, which indicates the basis for the expenditure of funds.

The issuance of money to people who do not work at a given enterprise occurs according to expense orders, which are issued to each individual person. Sometimes funds can be issued according to statements that are compiled on the basis of concluded agreements.

Who issues it and fills it out?

Withdrawal slip issued by the chief accountant, and in his absence - by the manager. The legislation provides for the signatures of the enterprise administration in the document, i.e. manager and chief accountant. The manager’s signature may be missing if it is already included in the documents that are the basis for issuing funds from the cash register. Then the order is transferred to the cashier or a person authorized to conduct cash transactions.

When issuing money from the cash register using a consumable, as accountants sometimes call this document, the cashier must ask the recipient to present a passport. The passport can be replaced with another document that would prove his identity.

The cashier enters the details of the presented document in the appropriate columns of the expense order. He must then require a receipt from the recipient of the funds.

Order filling procedure

Correctly filling out an expense order, abbreviated as RKO, requires concentration and accuracy. In the primary documents through which cash transactions are processed, Corrections and blots are not allowed. If you find an error in an already executed document, there is only one way out: the document must be reissued on the basis of the “Accountant's Certificate”, in which you must state in detail and to the point the essence of the error and the need to correct it.

Download the cash receipt form

The procedure for filling out the document is as follows:

The digital code of the RKO form 0310002 and the name of the order form No. KO-2 are entered in the table called “Codes”. It is located in the upper right corner of the form. In the same table you must indicate the OKPO code of the enterprise.
The full name of the company is written in the top column in accordance with the Charter. Expense orders are numbered in order, starting with the first number from the beginning of the year. The date of execution of the document is written in the corresponding column.
In the “Corresponding account, subaccount” section, the account debited in this operation is indicated, that is, the accounting entry is recorded.
In the “Amount” column, enter the amount in numbers in rubles and kopecks. Then write the name of the company with which payments are made or the full name of the individual to whom the money is issued.
The “Base” column should contain information about the details of the document that is the basis for issuing funds from the cash register and a description of the operation.
In the “Appendix” section, if necessary, the documents attached to the order are listed.
Then come the signatures of the administration - the director and chief accountant.
In the “Received” column, the person to whom the funds were issued must write the amount in words, put the date of receipt and his own signature. The recipient must personally sign the cash register for the funds he received. When receiving money from a payroll or payroll slip, the amount in words may not be indicated. On the next line you need to fill in all the details of the document that certifies the identity of the entity receiving payments from the company’s cash desk.
Money from the cash register can be issued by proxy. If this happens, then in the RKO form, after the name of the direct recipient, the data of the person for whom the power of attorney was issued is entered. The “Appendix” section indicates the number and date of the power of attorney under which this person received the funds. The power of attorney must remain with the cashier, as a document attached to the expense order.
When a power of attorney is issued to receive several payments or to receive funds from different companies, then copies of this power of attorney are generated in the required quantity and certified as established by the head of the enterprise. A certified copy must be attached to cash receipts, and the original power of attorney is with the cashier and is attached to the cash register upon the last payment.
The bottom column of the expense order must contain the cashier's signature with a transcript.
The column “Structural unit code” requires filling out if the enterprise has several departments or divisions.
The sections “Analytical Accounting Code” and “Target Purpose Code” are intended for those enterprises that carry out their activities at the expense of targeted funds.

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 the important elements of primary documentation is a 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.

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 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.

The form of the current approved document is present in the 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 that help 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 there is primary documentation 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 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.

The regulatory act that came into force in 2014 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 issuing cash, the official 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 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 application, payroll, 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 expenditure and incoming cash transactions are entered into.

Nuances

If funds are issued to a legal entity, then the personal data of the representative employee is indicated in the “Issue” field. 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.