Rules for filling out check books. Checkbook

Cash checkpresented in customer service bank for issuing cash to the bearer in whose name it is issued this document. Cash check forms are usually collected in a checkbook (25 or 50 pieces each), which the client can obtain from his bank by submitting the appropriate application.

Rules for filling out a cash check

Before withdrawing cash from his current account, a bank client should figure out how to fill out a cash check (a sample of filling out the form is presented below in the article using the example of a Sberbank cash check). It is very important to fill out all the columns correctly, avoiding erasures and corrections, otherwise the cash check will not be accepted by the bank to fulfill the requirement to issue cash to the bearer.

In accordance with the established practice of filling out a check, the bank client must indicate back side cash receipt code and purpose of payment (1st and 2nd columns in the tabular part of the check form). In addition, the check may also contain other details that the credit organisation. The most common detail is the payment purpose symbol, which is given in the 1st column of the tabular part of the check form. The drawer's signature must be under the tabular part with the purpose of payment. Checks must be completed by hand using black or dark blue ink (some banks accept purple ink), but the customer's name, account number, and banking organization may be stamped. Marks on the check are unacceptable.

A cash check (a sample of which is provided at the client’s request by each bank) is checked by a bank employee to ensure that all columns are filled out correctly, and the signature is also identified official drawer with a signature card stored in the bank.

In addition, bankers enter all the numbers of cash checks that are in the checkbook issued to the company on the card with the client’s signatures. The bank employee checks the check number with those already recorded on the card.

Validity period of a cash check

As a rule, a cash check is accepted by a financial institution within 10 days from the date of issue (not counting the day of issue itself) indicated on the completed form of the payment document. For example, a similar rule is specified in the requirements of CB "NS Bank" (CJSC) for filling out and using a check from a cash checkbook by the drawer.

You can find out all the necessary information about maintaining cash discipline at an enterprise if you read our article.

Sample of filling out a Sberbank cash check

The Sberbank cash check form is no different from the same checks contained in check books issued by other banks.

Below is a sample of filling out a cash receipt, which you can download from our website.

Where can I download a free cash check form?

A checkbook containing several cash receipts is a document strict reporting. The used checkbook must be kept for 5 years. Before being issued to the client, check forms are stored in the bank in a special storage room.

In accordance with Art. 787 Civil Code RF check must contain required details, otherwise it will be considered invalid. The check may also have details determined by the bank. However, the bank can develop its own form of cash check. Therefore, it is difficult to download a universal cash check form.

In American films, you can often hear one character tell another that he does not have cash on him, but he can draw a check.

Indeed, if you don’t have cash in your pocket, you can issue a check, indicating the required amount. But not every person has information about the features of filling out a document.

What it is

Acts as a checkbook financial document , which contains 25-50 sheets. Traditionally, they are linked to a bank account and facilitate non-cash payment transactions in order to obtain cash from the lender.

Externally, the book itself looks like large notepad with pages divided into two fields. They represent checks involved in the signing and delivery of the specified amount. It turns out that one copy is the original, and the second is its copy.

It is he who remains in the main document and is used for reporting in the process of writing off funds.

Rules of circulation

Traditionally, documentation is carried out by the same people using the same type of handwriting. The form must be filled out using a regular ballpoint pen, which is filled with ink of the same color (or as similar as possible). Therefore, the owner of the document will have to decide on the color of the paste immediately. It can be black, purple, blue.

An important point in the process of working with documentation is actual absence of errors.

Moreover, both the blots themselves and their corrections should not be observed. Indication of words, details and other data is carried out strictly in a certain order and only in the columns that are intended for this.

Eat categorical ban to speak for the cell fields and graph. Within each form there is space for signature and stamp. Data about the account number, organization name, initials (at the end of the tear-off spine or on the imprint) is manually entered.

How to use

Checkbook finance is used within the organization and for external payments, for example, for travel expenses, issuing wages, payment for services of suppliers, repayment of loans or their issuance.

Through a credit institution it is carried out regulation of amounts, which the company can receive by check at the time of application. If you suddenly need to exceed them, the lender must notify you a few days before bank employee to avoid confusion and confusion.

Filling Features

In order for the document to be valid and reliable, it is necessary to ensure that it is filled out correctly and take into account the nuances indicated on the front and back side.

In the process of recording basic data on it, the law requires you to indicate:

name of the organization or name of the citizen;
amount (using numbers);
number of the bank account in which the drawer is registered;
place of issue;
date and year in which the document is issued;
Name financial structure, corporate balance sheet number;
initials of the receipt recipient;
amount (written in words);
signatures of the parties.

As you can see, the list of input data is quite small and understandable, so The filling procedure is not difficult.

If you turn the paper over, you can see a small sign on it. It must also be filled out and requires an indication the following information:

purpose of spending funds;
monetary values of expenditure areas;
signatures of the parties responsible for carrying out the procedures;
signature of the recipient directly;
the name of the document that will be submitted for receipt, indicating key data;
signature of third parties involved in the transaction, we are talking about the cashier, accountant, controller.

Within the framework of the document, in practice, a tear-off coupon is also used, which includes information about the posted order, the date of the operation, and the signature of the chief accounting specialist.

Composition of the application for issuance

Application paper for obtaining a check book – important document, which is subject to a colossal set of requirements and conventions. It may include a tear-off coupon and a body containing following information:

name of company;
the date and month in which the application was written;
company account number;
a request for the issuance of the first book with the specified number of sheets;
initials of the person responsible for receiving the document;
signatures of an accountant, cashier, economist, bank manager.

The application is drawn up and submitted to the authority responsible for issuing checks. Compliance with all rules for entering information guarantees instant receipt of the document.

Structure and correct filling

There are several details that you should pay attention to when filling out the documentation:

information is entered by hand using a ballpoint pen;
at the beginning of the line the amount is written in numbers;
if the value is expressed in whole rubles, kopecks are not calculated, and the corresponding column is left with a dash;
the capitalized amount is indicated at the very beginning of the line with a capital letter (case – nominative);
it is not necessary to comply with the basic transfer rules;
spaces that remain empty must be crossed out using two straight lines;
in the “signature” field, the specified information should not cross out the amount marked for issue;
The seal imprint must be clear;
if the funds are spent on other targets, rather than those indicated on the back of the check, it is necessary to state the purpose in fact;
the signatures of the parties must correspond to those elements indicated within the passport document.

There is no standardized form for filling out the paper. Therefore, there is no clear template to facilitate a detailed study of the document. But there is a general algorithm for filling it out, using which you can get a well-written paper and use it for the purpose of providing/receiving certain amounts of money.

What are the differences between checks from different banks?

Various types of checks are issued banking organizations. Procedures for their issuance, samples of application papers and appearance checkbooks differences between each other have practically no.

If they exist, they are insignificant and consist in the names of the fields to be filled in, validity periods, and rules for providing funds for them.

Are corrections allowed?

Corrective measures unacceptable. Therefore, if suddenly the data is entered incorrectly, you will have to re-issue the document in a new way. This only means that during the process of drawing up the document care must be taken and act carefully and consistently.

Advantages and disadvantages of use

The advantages of using include following points:

safety;
absence of any serious restrictions;
benefits compared to bank cards;
many possibilities open to the parties.

If we talk about the shortcomings, they consist of a single point: withdrawal Money involves enormous time expenditure. They will have to be spent on filling out, traveling to the bank, queuing, and receiving cash.

Accounting calculations

To reflect the basic operations, consider two practical examples and examine the wiring.

The company purchased raw materials from the supplier for 10,000 rubles, including VAT of 2,000 rubles. According to the terms of the agreement, payments can be made using a checkbook.

According to this operation, the entries will be as follows:

Dt 10 Kt 60– posting of materials in the amount of 8,000 rubles;
Dt 18 Kt 60- reflection of VAT in the amount of 2000 rubles;
Dt 60 Kt 55(2)– making payments using a checkbook (amount – 10,000 rubles);
Dt 68 Kt 18– acceptance of VAT on paid product items.

The company sold commodity items to the buyer, the amount was 10,000 rubles, VAT 2,000 rubles. The acquisition cost was 100,000 rubles. The organization received a check as payment.

IN Within this operation, the postings will look like this:

Dt 62 Kt 90– reflection of revenue from the sale of goods (RUB 10,000);
Dt 90 Kt 41– write-off of the purchase price (RUB 100,000);
Dt 90 Kt 68– tax accrual (RUB 2,000);
Dt 90 Kt 99– reflection of the financial result from the sale of goods;
Dt 50 Kt 62– receipt of a check document;
Dt 57 Kt 50– depositing a check at the bank (RUB 10,000);
Dt 51 Kt 57– receipt of funds to pay for the check to the current account (RUB 10,000).

Thus, the checkbook is important document, allowing settlement activities to be carried out profitably and efficiently.

Additional information on filling out is presented in the video.

Cash check.

Receipt of cash at the bank is carried out by presenting a check to the bank.

The form of a cash check is not established by law, therefore each bank has the right to develop its own form, while maintaining the required details.

To obtain a checkbook, an organization must submit a corresponding application to the bank that carries out settlement and cash services her current account.

Typically, a checkbook contains 25 or 50 pages, each of which consists of two parts: the check itself, which must be submitted to the bank, and the counterfoil, which remains with the organization.

The cash checkbook is kept under lock and key by the chief accountant, and the counterfoils of paid and damaged checks (as well as the damaged checks themselves) must be kept by the drawer for at least three years.

The check must be filled out only by hand (with a ballpoint pen or ink) and in one handwriting (i.e., by one person).

When filling out the front side, you should avoid mistakes and blots, since in this case the check will be considered invalid. Damaged forms must remain in the checkbook, glued to the counterfoil and canceled with the words “Spoiled.”

The name of the check drawer, that is, the owner of the current account and check book, and his account number are affixed upon receipt of the book at the bank by hand or by imprinting the organization’s stamp on all checks simultaneously.

The line “Check... for...” indicates the amount (in numbers) for which it is issued. In this case, empty spaces in front and after the amount of rubles must be crossed out with two lines.

The next line indicates the place (in some banks it is already filled) and the date of issue of the check. In this case, the date of issue is indicated as follows: day (in numbers), month (in words) and year (in numbers).

After the word “Pay”, enter the last name, first name and patronymic of the cashier (employee) to whom the check is issued, in the dative case, and the empty space is crossed out with two lines.

Sample application for
receiving a checkbook

The next line indicates in words the amount to be received on the check. The amount is written on a line without indentation (from the very edge) and with a capital letter, the free space is crossed out with two lines. Indentation of even a few millimeters is not allowed. The word “rubles” must be indicated after the amount in words without leaving any empty space. If the amount in the check was written in numbers using a dash in the column for kopecks, then writing the amount in words ends with the word “rubles”. If the designation “00 kopecks” was used, then it should be used in the amount in words: “Seventeen thousand four hundred rubles 00 kopecks.”

The check is signed by employees of the check-drawing organization who have the right of first and second signature, always in ink or a ballpoint pen.

The names and signatures of these employees must be recorded in the “Card with sample signatures and seal impressions.” Typically, the first signature belongs to the head of the organization as the manager of loans, and the second - to the chief accountant. In order not to pause financial activities enterprises in their absence, you can indicate two first and two second signatures on the card. For example:
The first signature is the director, deputy. director.
The second signature is the chief accountant, deputy. chief accountant.

The organization's seal is placed in the lower left corner of the front side of the check, the imprint of which is also recorded on the card. The print should not go beyond the boundaries of the intended area.

On the reverse side of the table, the purposes for spending the funds received are indicated (in the form of symbols corresponding to them), and the signatures of the employees of the check-drawing organization (who have the right to do so) are also affixed. This is followed by the signature of the cashier (recipient of funds) confirming receipt of the amount indicated in this check.

Sample filling
checkbook

The lower part of the reverse side is intended for putting marks identifying the recipient. The accountant writing the check enters in the appropriate lines the passport details of the person who is entrusted to receive money for this check in the cash desk of the bank's operational department.

The space below the bottom horizontal line is used for notes by bank employees on verification, payment orders and direct cash payment through the cash desk of the bank's operational department.

The counterfoil remains in the checkbook, confirming the use of a check for a certain amount. The front side of the counterfoil is filled in when the document is handed over to the cashier of the organization.

It indicates:

amount due in cash at the bank;
date of issue of the check to the cashier;
surname and initials of the cashier (recipient of funds).

The front side of the counterfoil must be signed by the first and second signatures of the employees of the organization that draws the check, as well as by the recipient cashier, indicating the date of receipt.

The cashier presents the completed check to the bank teller, who checks its authenticity (correct execution). If there are no comments on the design, the operator cuts out the control stamp in the upper right corner and gives it to the recipient, and the check itself is transferred for payment to the bank's cash desk.

The recipient of the money presents the bank teller with an identification document, gives the control stamp and names total amount to be received.

The bank teller checks the stated amount against the amount indicated on the check. Then he sticks a control stamp on a special place on the front side of the check and issues cash to the recipient, who, in turn, checks the amount issued here at the bank's cash desk.

The procedure for receiving cash from a current account in different banks may vary. In some banks, you must order cash in advance in person or by phone; in other banks, the check must be handed over to the operator on the eve of receiving the funds.

Money received from the bank goes to the organization's cash desk as a receipt cash order(PKO), after which the number and date of the PKO are affixed on the reverse side of the check counterfoil. This note is signed by the chief accountant.

Particular attention should be paid to two points:

on the counterfoil of the check, in the PKO, its receipt and in cash book must be the same date;
The first and second signatures on the front and back of the check must be the same.

Receipt of cash at the bank is carried out by presenting a check to the bank.

The form of a cash check is not established by law, therefore each bank has the right to develop its own form, while maintaining the required details.

To obtain a checkbook, an organization must submit a corresponding application to the bank that provides cash and settlement services for it.

Typically, a checkbook contains 25 or 50 pages, each of which consists of two parts: the check itself, which must be submitted to the bank, and the counterfoil, which remains with the organization.

Filling out and maintaining a checkbook

The check must be filled out only by hand (with a ballpoint pen or ink) and in one handwriting (i.e., by one person).

The line “Check... for...” indicates the amount (in numbers) for which it is issued. In this case, empty spaces in front and after the amount of rubles must be crossed out with two lines.

After the word “Pay”, enter the last name, first name and patronymic of the cashier (employee) to whom the check is issued, in the dative case, and the empty space is crossed out with two lines.

The check is signed by employees of the check-drawing organization who have the right of first and second signature, always in ink or a ballpoint pen.

The names and signatures of these employees must be recorded in "". Typically, the first signature belongs to the head of the organization as the manager of loans, and the second - to the chief accountant. In order not to suspend the financial activities of the enterprise in their absence, you can indicate two first and two second signatures on the card. For example:
The first signature is the director, deputy. director.
The second signature is the chief accountant, deputy. chief accountant.

The space below the bottom horizontal line is used for notes by bank employees on verification, payment orders and direct cash payment through the cash desk of the bank's operational department.

It indicates:

amount due in cash at the bank;
date of issue of the check to the cashier;
surname and initials of the cashier (recipient of funds).

The recipient of the money presents the bank teller with an identification document, gives the control stamp and names the total amount to be received.

The procedure for receiving cash from a current account may vary from bank to bank. In some banks, you must order cash in advance in person or by phone; in other banks, the check must be handed over to the operator on the eve of receiving the funds.

Money received from the bank goes to the organization's cash desk

Books

A cash checkbook is issued to the client with completed details: drawer, drawer's account number, name of the bank institution. These details are filled in by Bank employees by hand or by stamping in the fields provided above. specified details.

Cash checks from the checkbook must be filled out in one go by hand, keeping all the details of the form, neatly, without corrections, erasures or grammatical errors. To avoid discrepancies in capital letters, we recommend writing letters as follows: the letter “t” - T, "P" - P.

Checks are filled out with a pen with paste or black, blue, or purple ink. It is not allowed to fill out a receipt with a gel pen.

All check details must be filled in the fields provided for the specified details. It is not allowed to go beyond the specified fields.

No amendments or corrections to the check are allowed, as they invalidate the check.

Simultaneously with the preparation of the check, all details of the check counterfoil must be filled in.

The check is valid for 10 days from the date of issue.

In case of closing a bank account, as well as when changing the bank account number or its name, the client is obliged to return to the Bank unused cash check books with remaining unused cash checks and counterfoils, attaching a written statement indicating the numbers of the returned unused cash checks. The application form is given in Appendix No. 1 .

Front side of the check.

1. The amount in numbers must start from the very beginning of the line, without dots or spaces. The remaining free space after the sum in numbers is crossed out with two solid lines. In the field for indicating “kopecks”, dashes in the form of two lines or zeros “00” are entered.

2. The date the check is issued is indicated in a two-digit number, the month in words. (For example: May 05, 2010).

3. After the word “Pay”, enter the last name, first name, patronymic of the person in whose name the check is issued in the dative case (for example: Ivan Ivanovich Ivanov). The remaining free space is crossed out with two solid lines. The lines are filled completely without leaving any empty spaces. The distance between words should be no more than the space for writing one letter. Words and parts of words are transferred to another line, regardless of the Russian language transfer rules.

4. The amount in words is written in the nominative case (for example: One thousand rubles 00 kopecks), from the very beginning of the line without indentation, with a clearly defined capital letter and should not go beyond the scope of the “Amount in words” attribute.

The distance between words should be no more than the space for writing one letter. Words and parts of words are transferred to another line, regardless of the transfer rules of the Russian language. The word “rubles” must be indicated after the amount in words without leaving any free space; kopecks in the amount in words are indicated in numbers. The empty space after the amount in words is crossed out with two solid lines. Abbreviations for the words “rubles” and “kopecks” are not allowed.

The amount in words must match the amount in figures. If the amount in numbers on the check was written using a dash in the column for kopecks, then writing the amount in words ends with the word “rubles”. If the designation “00” was used in the column for kopecks, then the entry of the amount in words ends with “00 kopecks”.

It is not allowed to cross out an empty space on a line without completing the text completely.

5. In the “signature” field, handwritten signatures of persons having the right of first and second signature are entered, which must correspond to the card presented to the Bank with “Sample signatures and seal impressions”. Signatures are affixed with a pen with paste or black, blue or purple ink only after filling out all the details of the check (front and back) and checking them. Signatures must not extend beyond the “Signatures” field. It is not allowed to use analogues of a handwritten signature (facsimile), as well as a gel pen when affixing signatures.

6. The stamp is placed on the specially designated field “Place of the drawer’s stamp” only after all the details of the check (front and back) have been filled in, checked and the check has been signed by persons authorized to sign first and second. The seal imprint must be clear, readable and correspond to what is stated in the card with “Samples of signatures and seal imprint” and not interfere with other details of the cash receipt (blue fields - “pay”, “amount in words”, “signatures” and the cutting line).

Reverse side of the check.

1. In the “Expenditure Purposes” section, the purposes for which the funds will be allocated are indicated. For example ( household expenses, provision of a loan, loan repayment, etc.)

2. The amount of funds on the back of the check must match the amount of funds on the front of the check.

The “Amount” section on the back of the cash check must be filled out identically to the field for indicating the amount in numbers on the front side of the cash check:

If dashes are placed in the field for indicating “kopecks” on the front side of the check, then on the back side after the rubles dashes are placed in the form of two “=” lines.

If “00” is entered in the field for indicating “kopecks” on the front side of the check, then on the reverse side rubles are separated from kopecks by a dash “-”.

On the reverse side of the check, the amount is entered on the line strictly opposite the purpose for spending the funds.

3. In the “Signatures” field, handwritten signatures of persons having the right of first and second signature are entered, which must correspond to the card presented to the Bank with “Sample signatures and seal impressions”. Signatures are affixed with a pen with paste or black, blue or purple ink. It is not allowed to use analogues of a handwritten signature (facsimile), as well as a gel pen when affixing signatures

4. In the field “I received the amount indicated in this check,” the handwritten signature of the recipient of the funds is affixed after the word “Signature.”

5. In the section “Stamps proving the identity of the recipient”, the drawer fills in the data from the identity document of the recipient of the funds. Abbreviation of data, with the exception of generally accepted abbreviations (for example: UVD - Department of Internal Affairs, PVO - passport and visa department, OM - Police Department, AO - Autonomous Okrug etc.) is not allowed.

The passport number is indicated after the “No” sign; it is allowed to write the first four digits of the passport number before the “No” sign.

The line “Place of issue” is filled in in the nominative case (for example: Moscow).

Application

Chief Accountant of JSCB "KODEKS" (JSC)

STATEMENT

Please accept a cash checkbook with unused checks from No. ___________________________ to No. ____________________________ in connection with

closing a current account

changing the name of the organization

other___________________________.

Supervisor __________________________ ___________________ _____________________

(position) (signature) (full name)

Chief Accountant ___________________ __________________

(signature) (full name)

Accept at the bank's cash desk "___"________20 __g. I authorize a cash checkbook with unused checks.

Chief accountant of JSCB "KODEKS" (JSC) ______________________

"___"___________20 _g.

Application

SAMPLE OF COMPLETING A CASH CHECK

Application

MOST COMMON ERRORS

WHEN FILLING OUT A CASH CHECK

Example No. 1

1. The amount in numbers does not start from the very beginning of the line.

2. The distance between words is greater than the space for writing one letter.

3. The seal impression goes to other details of the cash receipt (blue fields - “pay”, “amount in words”, “signatures” and the cutting line).

Example No. 2

1. The amount in words is indented, not from the very beginning of the line.

2. The amount in words does not correspond to the amount in figures. When writing the amount in numbers on a check using a dash in the column for kopecks, writing the amount in words must end with the word “rubles.”

_______________________________________________________________________________

Example No. 3

1. The empty spaces on the line in the middle of the text are crossed out.

_______________________________________________________________________________________

Example No. 4

1. After the word “Pay,” the last name, first name, and patronymic of the person in whose name the check is issued is written on the next line.

2. The amount in words is written on the next line.