Expendable cash order - this is the primary document accounting documentation cash transactions, according to which cash is issued Money from the organization's cash register.

Cash receipt form

For an expense cash order, a special form has been established (Form N KO-2), which is approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 “On approval unified forms accounting documentation for recording cash transactions and recording inventory results."

In what cases is the cash receipt form filled out?

An expense cash order is filled out when cash is issued in the following cases:

when cash proceeds are submitted to the bank for transfer to a bank account, then in the “Base” line the following is written: “Cash proceeds for transfer to a bank account”;

when issuing money on account (implies the use of cash to carry out entrepreneurial activity employee of the company for the purpose of this enterprise) funds are issued upon a written application from the recipient (accountable person), the document is drawn up in any form, it indicates the amount of funds to be issued and the period for which it is issued;

when issuing cash to a company employee for personal use, for example, or material aid. In this case, in the line “Base” the wording “For personal needs” is acceptable;

when cash is needed for the needs of the enterprise. In this case, the document must indicate the specific purpose for issuing the money. In the “Base” line you can indicate: “Issue of money to pay for services” or “Cash for the purchase of goods.”

Registration of an expense cash order

An expense cash order is drawn up by:

an accountant or other employee (including a cashier), determined by the manager in agreement with the chief accountant by issuing an administrative document;

manager (in the absence of a chief accountant and accountant).

In this case, the expense cash order is signed by the manager, as well as Chief Accountant or an accountant, and in their absence - a manager, a cashier.

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

An expense cash order can be issued for on paper or using technical means designed to process information, including a personal computer and software.

If an expense cash order is issued using technical means, then it must be printed on paper.

An expense cash order is always issued on the day of the actual issuance of money.

Corrections in the cash receipt order are not allowed.

The procedure for filling out an expense cash order

The cash receipt order is filled out in a single copy.

When filling out an expense cash order, the following points should be taken into account:

• the “Organization” field must contain the name of the subject economic activity, and the column “Structural unit” - its unit that issued the warrant. If there is no such structural unit, then a dash is placed in the column;
• in the lines “Document number” and “Date of compilation” the order number is entered according to the registration journal in the KO-3 form, as well as the date of its compilation in the format DD.MM.YYYY. When maintaining expense cash orders, their continuous numbering must be ensured;
• the “Debit” column contains the code structural unit, in which funds are issued (if there is none, a dash is placed), the number of the corresponding account, subaccount, the debit of which shows the expenditure of funds from the cash register, as well as the code analytical accounting on the corresponding account (a dash – if such codes are not used in the organization);
• the line “Credit” displays the number of the accounting account on the credit of which funds are issued. As a rule, this is the account 50 "Cash";
• in the "Code" field intended purpose» a code is entered that reflects the purpose of using the funds issued from the cash register. If such codes are not used at the enterprise, a dash is added;
• in the field “Amount, rub. cop." - indicate the amount spent from the cash register in numbers;
• the line “Issue” contains the last name, first name, patronymic of the person to whom this money is issued;
• the "Base" line displays the content business transaction. For example, an advance on travel expenses, issuance of financial assistance, etc.;
• the amount of funds issued is displayed in the “Amount” line and must be entered in words. The amount of the issue is indicated in words from the beginning of the line with a capital letter in rubles, while the word “ruble” (“rubles”, “ruble”) is not abbreviated, kopecks are indicated in numbers, the word “kopeyka” (“kopecks”, “kopecks”) is also not is shrinking. If after entering there is still free space on the line, you should put a dash;
• the “Appendix” field displays the details of the primary documents that serve as the basis for issuing funds from the cash register.

After filling out the above information, the signatures of the chief accountant and the head of the enterprise are affixed with their transcripts.

Then follow the lines filled in by the person who receives these funds.

In the line “Received” the amount of funds received from the cash register is indicated in words, the date of receipt and the signature of this person are indicated under it.

After issuing the money, the cashier of the enterprise, in the lines provided for this, indicates the name, number, date, and place of issue of the document that identifies the person who received the money from the cash register.

Below is the cashier's signature with its transcript.

The cashier of the enterprise is obliged to check the document for correctness and cancel the attachments to it with the “Paid” stamp or the stamp of the enterprise with a date.

After repayment, the expense cash order remains in the enterprise's cash desk.

At the same time, an entry about the money issued is made in the cash book (Form N KO-4).

Filling out an expense cash order when paying wages

When issuing wages in cash according to settlement and payment or payroll You also need to draw up a cash receipt order.

In this case, the following order should be followed:

RKO is not issued either for the total amount indicated in the statement, or for the amounts already issued according to the statement from the beginning of its validity period;

The cash book does not reflect either the money intended for issue or the money already issued according to the statement to employees.

Finally last day the validity period of the statement, the cashier signs the statement, marks the deposited amounts in it and transfers it to the accounting department.

The accountant checks everything and also signs.

And only after this, but always on the same day, the accountant draws up a settlement account for the total amount actually issued to employees, and indicates its number and date on the last page of the statement. In this case, the date of compilation of cash settlement will be the closing date of the statement, that is, the last day of payment of wages.

Then the cashier registers the cash register in the cash book.

If only one employee receives a salary at the cash desk or there are not many employees in the organization, then when issuing salaries, you can do without a statement, that is, create a separate cash register for issuing money to each employee.

In this case, the expense order must be issued by general rules- indicating full name and passport details of the employee and obtaining his signature.

Also, such a cash settlement order will have to be signed by the director, because in this case the expense order also serves as a written order from the manager to issue wages from the cash register.

Journal of registration of incoming and outgoing cash documents

The cash outgoing order must be registered in the logbook for registering incoming and outgoing cash documents (Form No. KO-3).

Journal of registration of cash documents KO-3 - is intended for registration of cash documents in the course of conducting cash transactions and is used for registration by the accounting department of incoming and outgoing cash orders.

Form No. KO-3 consists of a cover and a loose leaf, according to which all pages of the magazine are designed, filled out and printed.

The insert sheet is divided into two parts: one is intended for registering incoming cash documents (columns 1-4), the other for expenses (columns 5-8).

Penalties

The absence or improper execution of primary cash documents, which, in particular, include an expense cash order, may result in penalties for the taxpayer in accordance with Art. 120 Tax Code Russian Federation.

So, according to this article, a gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed within one tax period, in the absence of signs tax offense, entails a fine of ten thousand rubles.

At the same time, a gross violation of the rules for accounting for income and expenses and taxable items means the absence of primary documents, including primary cash documents.

Also, the absence of primary cash documents from an organization may become grounds for refusal. tax authority recognize the specified expenses of the organization for the purpose of taxation of profit or single tax in accordance with the simplified taxation system ( - income reduced by the amount of expenses incurred).

Storage periods for cash receipts

The storage period for cash receipts is, as for all primary documents, five years after the reporting year.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Expense cash order: details for an accountant

• Organization of cash payments in an autonomous institution

  Performed for each incoming and outgoing cash order. According to changes made maintain a cash register... cash issuance is carried out according to cash receipts. The issuance of cash for the payment of wages... is carried out according to cash receipts orders, payroll slips, and payroll slips. Upon receipt of an expense cash order (settlement... when issuing cash according to an expense cash order, the cashier prepares the amount of cash due...

• Refund to the buyer when using an online checkout

  Services. Previously, returns were issued using cash receipt orders (hereinafter referred to as RKO) and...). As for the need to draw up a cash outgoing order (form KO-2 has been approved... the formation of incoming cash orders and outgoing cash orders), it is advisable to contact the Bank... outgoing cash orders 0310002 (hereinafter referred to as cash documents). Incoming cash order 0310001, outgoing cash order 0310002 ... contents: "6.6. Outgoing cash order 0310002 can be issued upon completion...

• The procedure for processing cash transactions and issuing funds for reporting has been changed

  Receipt cash orders (f. 0310001); expense cash orders (f. 0310002). Instruction No. 4416-... cash order (f. 0310001), cash outgoing order (f. 0310002), executed on... 0310004) with your signature. Receipt and expense cash orders (f. 031001, 0310002), attached... form. A similar situation applies to the cash receipt order (f. 031002). The presence of a signature... with the implementation of activities by a legal entity, an expense cash order (f. 0310002) is drawn up according to: ...

• Changes have been made to the procedure for conducting cash transactions

  Must be issued as separate cash receipts and expenditures. Note that in connection... it is carried out for each incoming and outgoing cash order. At the same time, in the Directive... cash issuance is carried out according to cash receipts. Issuance of cash for payments... according to cash receipts orders, payslips, payslips. Upon receipt of an expense cash order (settlement... when issuing cash according to an expense cash order, the cashier prepares the amount of cash, ...

• New procedure for cash transactions and issuing money on account

  Cash documents: cash receipts, cash receipts. With the entry into force of the amendments... to the cash book. Registration of incoming and outgoing cash orders If the cashier prepares incoming cash orders... we also touched upon outgoing cash orders. Checking by the cashier for the presence of signatures of authorized persons on the cash order, settlement... related to the implementation of the company's activities, the cash order is drawn up in accordance with the administrative document of the legal...

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 primary document, which is 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 lower part must contain the signatures of authorized persons officials 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: Business project presentation: how to prepare

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 payment wages

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.

The form of the current approved document is included 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.

An expense cash order is used to formalize the issuance of cash from the organization's cash desk. An expense cash order is issued in one copy by an accounting employee, usually a cashier, and signed by the head of the organization and the chief accountant or persons authorized by them.

The generated cash outgoing order is registered in the journal of registration of incoming and outgoing cash documents (Form No. KO-3).

Blots and corrections, even if specified, are not allowed in the cash receipt order. The issuance of money under an expense cash order can only be made on the day it is drawn up.

Below are the rules for filling out the fields of a cash receipt order:

Organization– the name of the organization is indicated.

Structural subdivision– indicates the structural unit of the organization in which the cash receipt order was generated.

Document Number– contains the serial number of the cash receipt order. When generating expense cash orders, continuous numbering of documents must be ensured.

Date of preparation– the date of generation of the cash receipt order is indicated.

Structural unit code– indicate the code of the department from which the funds are spent.

Corresponding account, sub-account– the debit account is indicated accounting entry, formed on the basis of an order.

Analytical accounting code– the object of analytical accounting of the corresponding account is indicated.

Credit– indicates the credit account of the accounting entry generated on the basis of the order. As a rule, this field indicates accounting account 50.1 “Cash”.

Amount, rub. cop.– the amount of money spent from the cash register is indicated in numbers.

Issue– indicates the person (last name, first name, patronymic) to whom cash is issued.

Base– the content of the business transaction is indicated (the purpose of using funds).

Sum- the amount of receipt in words in rubles is indicated from the beginning of the line with a capital letter, while the word "ruble" ("rubles", "ruble") is not abbreviated, kopecks are indicated in numbers, the word "kopek" ("kopecks", "kopecks") also does not shrink. If the income amount is denominated in the currency "ruble" is replaced by the name of the currency.

Application– contains a list of attached primary and other documents, indicating their numbers and dates of preparation.

Received– the amount of funds issued is indicated in words. The field is filled in by the person receiving funds under the cash receipt order.

By– the name, number, date and place of issue of the recipient’s identity document are indicated.

Cash transactions involve receiving and issuing cash at an enterprise. One of them is the expenditure of funds. It involves the issuance of a special reporting document - a cash order. Let's talk about it in more detail and get acquainted with the form.

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What kind of document is this

According to established Central Bank Russian Federation rules require that every enterprise in the country must have a cash register to carry out transactions with individuals and legal entities. The device comes with a book for keeping strict records.

The responsible employee may be either a cashier or another person performing his duties.

An expenditure cash order is a document required to be issued if cash is required to be allocated for any needs. Thus, an expense transaction is performed.

In small companies, such situations often occur if the responsible employee is sent:

• shopping at a stationery store;
• materials for cosmetic repairs;
• funds for landscaping and so on.

Many of us often come across this type of order, but not everyone knows the rules for issuing a document and the features of its execution.

When it is made up

The document is drawn up at the time the money is issued from the cash register.

It does not matter for what purpose the cash is issued:

• for personal needs of company employees (travel expenses, financial assistance in difficult life situations);
• under report (this category includes cases of issuing money to an employee to spend it on the needs of the company, which were mentioned above);
• to pay advances and wages (in some cases);
• in banks when depositing proceeds to be credited to a current account;
• when presenting funds to a cashier so that they will be in the register (often occurs in stores so that customers can receive change).

The execution of a cash order accompanies this operation every time. The document is issued in a single copy. Each time a new order is issued, it is recorded in the accounting journal.

Some operations are only possible with the preparation of written statements to control and identify the grounds for issuing money. The person responsible for the cash register must be meticulous in approaching the issue and clearly understand when an expense order should be issued and when not.

Important! Cash withdrawal can also be carried out according to other approved documents, which must also contain a stamp with the details of an expense cash order (RKO).

The reporting document has a clear approved form, which we’ll talk about below.

Compilation rules

The form of the form was approved back in 1998 by the Resolution of the State Statistics Committee. In the album of unified forms for recording cash transactions, it can be easily found under number KO-2.

According to the rules, the following have the right to register RKO:

• accountant responsible for this type operations;
• Chief Accountant;
• cashier;
• manager (if an accountant or chief accountant is not provided at the enterprise).

Each of them has the right to sign the document, but priority is given to the manager or chief accountant. Only in their absence can the order be certified by other responsible employees.

In order to fill out the form, you are allowed to use one of two types of media:

• paper (purchase forms and write out cash settlements by hand);
• electronic (download on our website and fill it out depending on the needs of the enterprise).

After filling out the electronic form, you must print it. The document is dated on the day the cash was issued. Anything else is not permitted.

Important! When filling out the RKO, erasures and corrections are prohibited.

The execution of the document involves identifying the person receiving the funds. The most acceptable way, if the citizen is not an employee of the company, is to do this using the main document - a passport.

You can download the 2019 cash order form for free using the links below:

The procedure for filling out the document is as follows:

1. At the top, in the “organization” column, indicate the full name of the legal entity or individual entrepreneur. If the cash register is issued by a department, both the first and second lines are filled in. If there is none, just put a dash.
2. The document number is sequential with a cumulative total. Numbers should not be interrupted. The date is set according to the accounting journal or today’s date if the money is issued today.
3. The tabular line “debit” must contain the number of the structural unit that issues cash, or the number of the correspondent account for which the physical expenditure of funds is displayed.
4. The table line “credit” usually contains cash account 50.
5. Now you should determine the purpose for issuing cash and reflect this in the “Purpose Code” field. In some cases, it is appropriate to put a dash if the company has not introduced a code system for this case.
6. Indicate the amount in words in rubles and kopecks, without leaving long spaces when writing.
7. In the issue column, the last name, first name and patronymic of the employee or citizen are entered in full (written as in the passport).
8. In the “reason” line, if necessary, it is indicated why the citizen was given cash. In some cases, you can put a dash.
9. Where “application” is indicated, the name and number of the document on the basis of which the issuance was made is entered.

After all the lines are filled in, you should sign and decipher them, and also certify the document with the organization’s seal. When receiving money, the person must sign and fill out the lines below.

Example of a completed form:

If funds are not issued to pay an employee, personal income tax is not charged on the amount. Please note that there are penalties for incorrectly recording documents. The organization may lose from 40 to 50 thousand rubles.

The storage period for recorded cash and settlement assets after the end of the reporting year will be five years.

Cash receipt order is a document that records payments made from the organization’s cash desk. It refers to primary accounting documentation and is most often used when transferring cash to a bank account, paying wages, issuing money for reporting, and reimbursing employees for overexpenditures. advance reports, payments for travel expenses, etc.

It is important to take into account that the amount entered into the “consumables” should not exceed one hundred thousand rubles (everything that exceeds this limit must be carried out by bank transfer).

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Basic rules for drawing up a cash receipt order

The document does not have a standard uniform sample recommended for use. This means that enterprises and organizations can independently develop its form or use one of the common templates.

When developing a cash order, you must always take into account the fact that it must include the name of the organization that issues it, information about who it is issued to, as well as the amount of the amount issued. In addition, the document must be certified by the signature of the head of the enterprise, accountant and cashier.

You can write out a document in handwritten form (which is Lately is becoming less common) and on the computer. The “consumables book” is filled out in one copy directly by the employee who is responsible for issuing cash, but some information is entered into it by the recipient financial resources.

It should be noted that to cash receipt order Documents are often attached that serve as the basis for issuing cash from the cash register (orders, management instructions, copies of contracts, etc.), and if the application has the signature of the director of the enterprise, then the order itself does not need to be certified with his signature.

There is no need to put a stamp on the document, since it relates to the internal documentation of the enterprise and, moreover, since 2016 the requirement for legal entities on the use of seals and stamps in activities has been cancelled.

Instructions for issuing a cash receipt order

Part one

At the beginning of the document, the full name of the enterprise that issues the money is indicated (indicating its organizational and legal form). Then into the “window” called OKPO ( All-Russian classifier enterprises and organizations) enter the appropriate code (but not necessarily). Next, the document number is indicated in accordance with the company’s internal documentation, as well as the date of its preparation (it must coincide with the day of issuance of funds from the cash desk).

The next thing you need to fill out is a special table. The first thing that is entered into it is

• code of the structural unit issuing money (if necessary and only if such coding is used at the enterprise),
• number of the accounting subaccount used to account for cash,
• analytical accounting code (also if necessary),
• credit (i.e. the account number that reflects the disbursement of money),
• specific amount in rubles (in numbers).

Part two

The second part of the order contains information about to whom the funds are issued (last name, first name and patronymic in full), the basis for their issuance - the name of the business transaction (issuance of financial assistance, advance payment for a business trip, etc.), and also the amount is entered in words.

Then, just below, information about the attached document is indicated (its name, number and date of preparation). The attachment can be a power of attorney, receipt, order, application, agreement, etc.

After entering the above information, the cash order must be certified by the head of the organization or any person authorized to sign such documents in his place, as well as by an accountant, who thus consent to the release of funds. Signatures must be decrypted.

The following lines are filled out directly by the person receiving the money. This person must again indicate the amount given to him in handwriting (kopecks - in numbers), and put a dash in the space left unfilled. Then he indicates the date of receipt of the money and signs. Without completing these lines, the document will not be valid, and the money passing through this cash order will be considered appropriated by the employee who issued it.

Next, passport data or information from any other document that serves as an identification document for the citizen receiving money from the enterprise’s cash desk is entered into the document, and the cashier who directly issues it also puts his signature on the “consumables.”

After issuing a cash receipt order

After the “consumables” are issued, information about it must be entered into the internal document register.

You need to store expense vouchers like any other documents. accounting and reporting for at least five years.