Expenditure cash order - one of the documents of cash discipline used to process each cash withdrawal Money from the cash desk of an individual entrepreneur or organization.

RKO is formed in one copy and signed:

Head of the organization

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

Recipient of funds

The issued invoice remains at the cash desk. But before that, it must be registered in the register of receipts and expenditures. cash documents ().

Corrections and blots in RKO are strictly not allowed!

ATTENTION: since June 1, 2014 new order reference cash transactions, according to which individual entrepreneurs may not issue an Incoming and Outgoing cash order, and also not keep a cash book (Instructions of the Central Bank of the Russian Federation No. 3210-U).

INSTRUCTIONS FOR COMPLETING THE EXPENDITURE CASH ORDER
(click on this field for more information)

The "Organization" line. The name of the organization is indicated (for example, LLC "Carrot"). If RKO fills in IP, then we indicate it (for example, IP Sergeev P.P.)

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

The line "OKPO code". The OKPO code is indicated according to the data in the notification from Rosstat.

Document number field. The serial number of the RKO 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.

Compilation date field. Specify the date of issue of funds from the cash desk! And nothing else. The date is specified in the format - DD.MM.YYYY. For example, 06/02/2018.

TABLE BLOCK "DEBIT"(IP does not fill it):

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

Count"Corresponding account, sub-account". The account number is indicated, the debit of which reflects the issuance of funds from the cash desk according to the chart of accounts of accounting, 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 the founders for the payment of income

Column "Code analytical accounting». The corresponding code is reflected in the account indicated in the previous column (provided that the organization provides for the availability of such codes).

Column "Credit. The number of the account is indicated, on the credit of which the issuance of funds from the cash desk of the organization is reflected. Usually this is account 50.1 - "cash". Individual entrepreneurs do not fill out this column.

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

Column "Code designated purpose» . Specifies the destination code for the use of retired funds. This column is filled in only if the organization uses the appropriate coding system.

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

The line "Base". The basis for the issuance of funds is prescribed (content financial transaction). For example, "Surrender of cash to the bank"; "Cash out for business expenses."

The line "Amount". Specify the amount of money that is issued from the cash register. At the same time, rubles are indicated in words with a capital letter, and kopecks - in numbers. If an empty line remains after writing the amount in rubles, a dash is put in it.

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

The following lines are signed the head of the organization And chief accountant(or other authorized person). The signature of the head in the RKO is optional, provided that he gave permission for the operation in the documents attached to the consumable.

The string "Received". It is filled in by the person to whom the funds are issued from the cash desk. At the same time, rubles are indicated in words with a capital letter, and kopecks - in numbers. If an empty line remains after writing the amount in rubles, a dash is put in it. Below is the signature of the recipient and the date the money was received.

When issuing money on an expense order, the cashier requires a document (passport, military ID, driver's license, etc.) to prove the identity of the recipient. In 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 a transcript, BUT only after the issuance of funds for cash settlement.

- Samples of filling RKO -

Withdrawal of cash on account (images enlarge)

Depositing money to the bank

22.08.2019

Wages can be issued to staff in cash or non-cash form. In the first case, a payroll or payroll statement is formed, to which it is additionally compiled.

There are no strict requirements when registering cash settlements when paying salaries. However, you need to know the features of this procedure, while filling out the order on time and correctly.

Do you need to arrange?

The statement contains information about who and how much wages need to be paid. When receiving money, each employee puts his signature opposite the amount received.

That is, the statement reflects information about what amounts need to be paid, which have already been issued, which have been deposited.

In order for the accountant to be able to spend the issued cash in accounting, one statement is not enough, a primary document is required - an expense cash warrant.

It is the RKO that serves as the basis for making the posting on spending cash from the cash desk - Dt 70 Kt 50.

In addition, the warrant serves as the basis for making a record of the expenditure made from the cash register.

Design features

The payroll statement can be drawn up in relation to a separate division organization or for all employees of the enterprise as a whole.

This reflects both the amounts payable for each employee separately, and total amount to be issued.

An expense cash warrant must be issued one for the total amount issued.

For the purpose of issuing wages, cash is withdrawn and credited to the cash desk of the enterprise for fixed time set aside for settlements with personnel on remuneration.

During this period, the organization is obliged to pay off the employees. The remaining undisbursed money must be returned to the current account.

An expense cash warrant should be filled out either on the last day of this period, or upon payment of salaries to all employees indicated in the statement.

The amount in the cash register must exactly match the amount issued and reflected in payroll. The deposited amount is reflected on a separate line and rents it to the bank, it should not be taken into account in the payroll order.

An accountant draws up cash settlements after receiving a completed and signed pay slip from a cashier or other person who makes cash settlements with employees.

The accountant is obliged to check the information in the statement, the presence of the required signatures, and then fill out the cash order on the same day. The number and date of the cash register is affixed on the last page of the payroll or payroll.

Only after that, the completed order can be reflected in the cash book. Up to this point, no entries regarding the issuance of salaries are reflected in the cash book.

Thus, when applying, the following important rules must be observed:

• fills in cash register accountant;
• in relation to the statement, it is one RKO;
• the order reflects the total amount actually issued;
• it is necessary to fill out the CRS upon payment of the entire salary or on the last day allotted for settlements with the staff;
• on the basis of RKO, an entry is made in the cash book.

If payrolls are compiled by divisions, then it is allowed to issue one cash receipt for the total amount issued for all payrolls.

How to fill out the KO-2 form correctly?

An account cash warrant is filled in according to the standard unified form KO-2.

When it is drawn up in the case of the issuance of wages, the features of filling out the following:

Often, in the “issue” line, the name of the cashier is filled in, and in “by” - his passport data. However, this is not entirely correct.

On the specified date, the cashier is not actually issued the cash register written in the cash order cash, it was with him earlier and has already been issued to employees.

Therefore, it is more logical to indicate “employees” in this field, this will not be an error in the case of payment of wages to personnel.

It is also not necessary to enter the chief accountant or director in these lines, since such a wording will also not correspond to reality.

After all, these persons did not receive from the cash desk the designated amount of money for the issuance of salaries, since according to the law, the cashier from the cash desk must give money to employees.

If the chief accountant or director acts as a cashier and issues wages, then their full name also does not need to be put down in the lines “issue” and “for” for the reason indicated above.

Download a sample of filling out cash register when paying wages according to the statement

Download an example of filling out an account cash warrant -.

conclusions

If wage is issued to personnel in cash, then upon the fact of issuance, an expenditure cash warrant is necessarily drawn up.

RKO acts as the basis for filling cash book and reflection of the expenditure transaction in accounting.

The accountant fills in the order after closing the statement.

The main form issued when issuing cash from the company's cash desk is an expense cash warrant (RKO). It must be completed every time money is spent in the course of economic or other activities. The procedure for conducting operations on the cash register allows not to apply cash settlement services only to entrepreneurs who keep records in a simplified version.

Joined since 2014 normative act determines that it is possible to apply not only the standard form KO-02, but also its 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, a head of a company (in the absence of an accounting department at the enterprise) or a hired specialist involved under a contract. In this case, all necessary signatures are affixed by the director of the organization.

A form purchased at a printing house, as well as filled out using specialized programs, can be used. The consumable must not contain any corrections, otherwise it is invalidated. If a mistake is made, the document must be reissued in the correct version.

The basis for spending money, with the exception of wages, is an 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, checks the correctness of filling, the presence of all necessary signatures. Then he fixes it in the log.

Before issuing cash, an official must request an identity document from their recipient. After checking with him, the cashier enters the details of the passport or other document in the appropriate columns. Then the cash desk employee transfers the funds to their recipient, who needs to count them and, if the amount is correct, sign the consumable.

Important! If the issuance of money is carried out by a trusted person, then the power of attorney is also checked along with the passport, after which it is applied to the RKO.

Employees can be paid wages according to payroll or payroll. In this case, when they are closed, disbursement orders for the totals. Then the document is handed over to the cashier, who stamps “Paid” on it. Together with the cashier's report, at the end of the day, the RKO is submitted to the accounting department.

Pay attention! Employees who were given money for or for the implementation household expenses must report on the fact of their spending. Reception of money at the cash desk is carried out on the basis of.

Expenditure cash order sample filling

Let's consider a sample of filling RKO.

At the top of the document, the name of the company and its code are written according to the OKPO directory. If the form refers to any particular unit, then its name must be indicated below. Otherwise, "-" is put here.

To the right of the name of the document "Expenditure cash warrant" the serial number and date of its execution are recorded. The latter should look like DD.MM.YYYY.

Data is entered in the following table accounting- Corresponding debit and credit accounts, codes of structural divisions and analytical accounting - if they are used at the enterprise. Then the RKO amount is written in numbers. The field "Purpose Code" should be filled in only if the company has developed and uses the necessary coding system.

In the "Issue" field, full full names are written. a person to whom money is issued from the cash register. It is not allowed to enter the name of the enterprise here.

IN field "Base" the reasons why the money is being given. For example, "Salary", "Surrender to the bank", "Per diem", etc.

In the "Amount" field, the amount of the document is written in words.

IN Application field» the names of the documents on the basis of which this operation is performed 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 funds must manually write the amount received in words and without abbreviations, put the date of receipt and personal signature. Then the full details of the identity document are indicated - passports, international passports, military IDs, etc.

The cash warrant is signed by the cashier's worker. Further, all expenses and income monetary transactions are entered in .

Nuances

If funds are issued to a legal entity, then the personal data of the employee - representative are indicated in the "Issue" field. In the "Application" field, you need to write down the details of the power of attorney to receive money, which is attached to the expenditure order.

When handing over cash to the bank, in the “Issue” field, you cannot write “Surrender of proceeds”, since this contradicts the procedure for conducting cash transactions. There you need to indicate your full name. the employee who performs this action, he also signs the document in receipt of money.

From June 1, 2014, according to the Directive of the Central Bank of the Russian Federation No. 3210-U, it is established. The new procedure for conducting cash transactions provides for the previous incoming and outgoing cash order 2020 (PKO - receipt form KO-1 according to OKUD 0310001 and RKO-expenditure form KO-2 according to OKUD 0310002). Here is an example of registration of a cash receipt, filling and sample, as well as a form of receipt and expenditure cash warrant. Moreover, the receiver and consumable can be downloaded for free.

Note: According to the Directive of the Central Bank of the Russian Federation No. 3210-U, from June 1, 2014, individual entrepreneurs may not keep a cash book and draw up PKO and RKO.

Cash transactions are executed on the forms of an incoming cash order (PKO - credit) and an outgoing cash order (RKO - consumable).

If, in accordance with the tax and duty regulations, individual entrepreneurs keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents(incoming cash order 0310001 - PKO and outgoing cash order - RKO 0310002) they may not form.

Note: Individual entrepreneurs on all taxation systems keep records of income and expenses, or physical indicators.

make out cash receipt order can produce:

• Chief Accountant;
• accountant or other official(including a cashier) specified in the administrative document, or an official of a legal entity, individual with which contracts have been concluded for the provision of accounting services (hereinafter referred to as the accountant);
• personally by the head of the organization

  Note: in the absence of the chief accountant and accountant

Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.

The cashier must have a seal (stamp) for carrying out cash transactions, which indicates the details confirming the fact of the cash transaction. In addition, the cashier must have samples of signatures of persons who sign cash documents.

INCOME CASH ORDER KO-1 according to OKUD 0310001
Sample and example of filling

What is it needed for Incoming cash order (or PKO, Prikhodnik)? It's primary accounting document, which is used to register the receipt of funds at the cash desk of an organization or individual entrepreneur.

The receipt form has a unified form No. KO-1, which was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). PKO issued in one copy. An incoming cash order consists of two parts: the incoming order itself and a tear-off receipt for it. The latter is issued to the person who deposits money at the cash desk, in confirmation of the acceptance of this money from him. Orders can be issued both by hand and with the help of personal computers. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made in cash receipt form, you need to print the receipt, fill it out again.

The line "Including" indicates the amount of VAT, which is written in numbers, or the entry "without tax (VAT)" is made.

The line "Application" lists the attached primary and other documents.

The receipt for the incoming cash order is filled in similarly to the order itself.

Before an incoming cash order enters the cash desk, it must be registered in the register of incoming and outgoing cash documents (form No. KO-3).

After filling out and registering the PKO, but before receiving money on it, the PKO and the receipt are signed by the chief accountant or a person authorized to do so by a written order of the head. The decoding of the signature is also indicated - the surname and initials.

Upon receipt of the PKO, the cashier is obliged to check: a) the presence and authenticity of the chief accountant's signature on the documents; b) the correctness of the paperwork; c) the presence of the applications listed in the documents. If any of the above requirements is not met, the cashier is obliged to return the documents for revision and proper processing. Otherwise, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt order and receipt. On the receipt, the cashier also indicates the date of receipt of money and certifies his signature with a seal.

The stamp on the receipt is placed so that the edge goes on the receipt order itself (see sample filling). The documents attached to the PKO are canceled with a stamp or the inscription "Received" indicating the date (day, month, year). After the money arrives at the cash desk, the cashier tears off the receipt for the PKO along the cut line and hands it over to the person who handed over the money, and leaves the cash warrant at the cash desk.

So, let's briefly summarize the application of this primary document. All cash of the organization or individual entrepreneur- Individual entrepreneurs are issued, held by a "prikhodnik" - a cash receipt order - PKO.

The cashier must carefully check the correctness of the preparation of the incoming cash order, namely:

• the presence of the signature of the chief accountant or accountant (in their absence - the presence of the signature of the head) and its compliance with the sample;
• presence of the signature of the cash depositor,
• correspondence of the amount of cash written in figures with the amount of cash written in words,
• the presence of supporting documents listed in the incoming cash order.

The cashier accepts cash by sheet, piece counting. Moreover, cash is accepted by the cashier in such a way that the depositor of cash could observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of actually accepted cash. If the deposited amount of cash corresponds to the amount in the incoming cash order, only in this case the cashier signs the incoming cash order, affixes an imprint (stamp) on the copy of the incoming cash order issued to the depositor of cash, and gives him the specified copy of the incoming cash order.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order and passes it to the chief accountant or accountant (in their absence, to the manager) to reissue the incoming cash order for the amount of cash actually paid in.

An incoming cash order can be issued at the end of cash transactions on the basis of a control tape removed from cash registers, forms strict accountability equated to a cash receipt, other documents provided for federal law dated May 26, 2003 No. 54-FZ "and (or) settlements using payment cards", for the total amount of cash accepted.

Acceptance of cash at the cash desk of a legal entity is carried out in the manner prescribed by legal entity, according to the incoming cash order.

How to draw up an incoming cash order for the transfer of money from the cash register to the cash desk of the company

In a letter Special attention the tax authorities paid attention to the execution of a cash receipt order, which is drawn up at the end of the day for the amount of money accepted through the CCP or according to strict reporting forms. They explained that it is necessary to draw up a “prikhodnik” after all cash transactions are completed. One document is issued for the total amount of money received. At the same time, the basis for drawing up a receipt order can be either a control tape removed from, or the roots of strict reporting forms - if cash registers are not used. As well as other documents provided for by the Federal Law of May 22, 2003. For example, sales receipts or receipts. They can be issued instead cash receipt on and payers of a single tax on imputed income - UTII. Accordingly, on the basis of these papers, they can issue a “prikhodnik”.

EXPENDITURE CASH ORDER KO-2 according to OKUD 0310002
Sample and example of filling

Cash withdrawal carried out on account cash warrants - "consumables" - RKO.

Upon receipt of an expense cash warrant, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and its compliance with the sample, the compliance of the amounts of cash written in numbers with the amounts written in words. When issuing cash under an expenditure cash order, the cashier also checks the availability of supporting documents listed in the expenditure cash order.

The cashier issues cash only after the identification of the recipient of cash according to the passport or other identification document presented by him, or according to the power of attorney and identification document presented by the recipient of cash. Issuance of cash is carried out by the cashier directly to the recipient of cash, specified in the expenditure cash warrant (settlement and payroll, payroll) or in the power of attorney.

When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash order with the data of the identity document with the data of the identity document presented by the authorized person.

In the case of issuing cash for several payments or for receiving cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner established by the legal entity, individual entrepreneur. A certified copy of the power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).

The cashier shall not accept claims from the recipient of cash on the amount of cash, if the recipient of cash has not checked the compliance of the amounts of cash written in figures with the amounts written in words in the cash receipt, and has not counted, under the supervision of the cashier, the cash received by him sheet by piece.

After the issuance of cash on the expenditure cash warrant, the cashier signs it.

To issue cash to an employee for expenses related to the activities of a legal entity, an individual entrepreneur, an expense cash order is drawn up in accordance with a written one, drawn up in any form and containing an inscription on the amount of cash and on the period for which cash is issued, the signature of the head and the date .

The issuance of cash under the report is carried out subject to the full repayment by the accountable person of the debt for the amount of cash previously received under the report.

Issuance from the cash desk of a legal entity separate division of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an outgoing cash order - "consumable".

Legality of implementation tax authorities checks on compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

Cash documents include: an outgoing cash order (RKO), an incoming cash order (PKO), a cash book. Let's consider examples of filling out an account cash warrant (consumable).

Filling out an account cash warrant (RKO).

An account cash warrant is used to issue cash from the cash desk. This unified document(form KO-2). It is issued by the cashier or other authorized person in one copy.

How to fill out an expense cash warrant?

At the top of the consumable is written the name of the organization, its structural subdivision(if there is). If there is no structural unit, then put a dash. At the top, on the right side, the organization codes are written on the basis of a certificate from the State Statistics Committee.

"Document number" is assigned in order as money is issued from the cash desk. Numbering starts from the beginning of the year.

Date of the document - the date of issue of money from the cash desk. It coincides with the date in the journal of registration of incoming and outgoing cash orders (KO-3). The date is specified in the format - DD.MM.YYYY.

In the column "Debit" and "Credit" the accounting accounts of the cash transaction are indicated. They are completed by an accountant. The column "Debit, code of the structural unit" is filled in if the enterprise has such a unit and the issuance of money is carried out in it.

In the column "Debit, analytical accounting code" the code is indicated if it is used in the organization, or a dash is put.

"Credit" is the account of the cash desk from which the money is issued. In synthetic accounting, this is account 50 "Cashier".

"Amount, rub. kop." - indicates the amount issued from the cash desk, in numbers.

In the column "Special Purpose Code" codes are indicated if they are accepted in the enterprise.

On the line "Issue" the full name is filled in. an employee of an organization to whom money is given, in the genitive case.

On the line "Basic" the content of the financial transaction is written.

The line "Amount" repeats the amount indicated above on the expenditure cash warrant. It is written with a capital letter first of the line in cursive. Pennies are indicated by numbers.

In the "Appendix" - documents are indicated on the basis of which money is issued from the cash desk. If the worker receives the money third party organization, you must specify the data in the power of attorney, according to which money is issued from the cash desk. The power of attorney is attached to the expenditure cash warrant.

RKO is registered in the register of cash documents KO-3 and certified by the signatures of the head of the organization and the chief accountant.

The "Received" line is filled in by the recipient of the money. The amount received is written in words, kopecks in numbers. Then the recipient of funds puts his signature and date. Below is the name of the document on the basis of which the money is issued to the recipient. Most often it is a passport or identity document. Why do I need passport data in the consumable? This is necessary if there is a conflict regarding the receipt of money. Suppose an employee made a claim to you that it was not he who received the money, then you can prove this with his passport data and signature. This is especially important when you issue money by proxy, since a power of attorney can be fake, for example, when an employee quits, but he still has a power of attorney form (yes, this happens in practice).

The line "Issued by the cashier" is filled in by the cashier or an authorized person after the issuance of money according to cash settlement. According to it, the cashier certifies the consumable with his signature and its transcript.

RKO is not transferred to the hands of the recipients of money. He stays with the cashier.

The form of an account cash warrant is possible.

Filling in a cash receipt order (RKO).

An incoming cash order is used to process cash when it enters the organization's cash desk. This is a unified document (form KO-1). It is issued by the cashier or other authorized person in one copy.

How to fill out a cash receipt order?

A cash receipt order (PKO) consists of two parts: the receipt order itself and a receipt, which, after filling out, is issued to the person who deposited money at the cash desk. The consumable can be issued both manually and in in electronic format. Blots and corrections in receipts are not allowed. In this case, they need to be rewritten.

At the top of the RKO, the name of the organization and its structural unit (if any) are filled in. In the absence of such, a dash is placed.

"Codes" are filled in on the basis of a certificate from the State Statistics Committee.

The number of the parishioner is indicated in the order of conducting cash transactions. Numbering starts from the beginning of the year. Cash registers are registered in the registration log KO-3.

"Date of compilation" - the date of posting money (receipt of money at the cash desk). Consumable date format is DD.MM.YYYY (for example, 05/25/2012).

The columns "Debit" and "Credit", as in the expenditure cash warrant, are filled in by the accountant. According to the Debit of the account, an account for accounting transactions on the cash desk is always placed (synthetic account 50 "Cashier").

In the column "Amount, rub. kop." spelled sum of money entered into the cashier. It is indicated by numbers. The column "Purpose Code" is filled in if the organization uses a coding system.

In the column “Received from ___”, the name of the person who deposited the money to the cashier is written in the genitive case, and if the payment was made by a representative of a third-party organization, then the “Name of the organization” and the name of the authorized person.

In the column "Reason" - shows the content of the financial transaction or the document on the basis of which the payment is accepted.

The line "Amount" indicates the amount of payment accepted at the cash desk. The amount is written from the beginning of the line with a capital letter in words, and kopecks in numbers. If the line "Amount" is not completely filled, then the empty spaces are crossed out.

On the line "Including" the amount of VAT is entered in figures, or the entry "without tax (VAT)".

The "Appendix" indicates source documents to be attached to the order.

The same entries are made in the receipt for the PKO as in the PKO. On the receipt and PKO the stamp "PAID" is put. The receipt is torn off and handed over to the person who deposited the money.

An incoming cash order is signed by the cashier and endorsed by the chief accountant or other authorized person.

The form of the incoming cash order is possible.

Filling out the cash book.

The cash book is a consolidated document that records all cash transactions: both the receipt of cash and their issuance. The unified form of the book is the KO-4 form.

The book can be completed both manually and electronically.

The procedure for maintaining the cash book electronically.

In the morning of each next working day, the cashier needs to prepare two printouts: "Cashier's Report" and "Cash Book Insert Sheet". They contain the same details to fill out. They are numbered consecutively from the beginning of the year.

The printout of the last insert sheet of the month and year indicates the total number of sheets for each month (year). The cashier needs to check the correctness of the printouts, then sign them. The loose sheets of the cash book remain at the cash desk and are stored for a year, and the report with the attached receipt and expenditure cash orders is transferred to the accounting department.

All loose-leaf sheets of the cash book, as necessary or at the end of the year, are stapled and sealed, certified by the signatures of the chief accountant and manager, indicating the total number of sheets.

The procedure for maintaining a cash book manually.

When manually maintaining a cash book, it starts for a certain period, based on the number of transactions. The pages of the book are laced, numbered, sealed and certified by the signatures of the head and chief accountant on the last page before it is used. The cash book is sealed with a wax or ordinary seal.

If the sheets of the cash book are not filled out completely, they are crossed out.

At the end of each day, the cash book displays the total amount of incoming and total amount of outgoing documents posted during the day, and also calculates the balance at the end of the day. Maintaining the cash book is supervised by the chief accountant.

In order to get a free book, enter the data in the form below and click the "Get the book" button.