Incoming and outgoing cash order: sample filling. Sample of filling out a cash receipt order

It is impossible to imagine our society without transactions related in one way or another to money. Every day, countless organizations exchange funds with individuals. And naturally, special documents have been created to ensure the legitimacy of this process. One of such documents is RKO.

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An expense cash order is a document upon presentation of which a receipt is made. Money from the cash register. This document has a unified form KO-2, confirmed by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

According to articles 14 – 21 of the “Procedure for maintaining cash transactions in the Russian Federation”, approved by the decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40, there are certain regulations for filling out the KO-2 form and issuing cash from cash desks of organizations.

In what cases is the KO-2 form used?

According to Bank of Russia Regulation No. 373-P, the use of form KO-2 is permissible in the following cases:

If it is necessary to transfer the organization’s cash proceeds to the bank’s current account.
When cash must be used by an employee to carry out entrepreneurial activity for the purposes of this organization. In this case, the document must indicate the amount of funds to be issued and the period for which it is issued.
When issuing funds to an employee for personal expenses.
When cash is needed for the needs of the enterprise (for example, equipment repair), then the document indicates a specific purpose for issuing it, which does not contradict the Directive of the Central Bank of the Russian Federation No. 1843-U.
When a private entrepreneur withdraws money for the needs of his own private enterprise, while there are no other employees in his enterprise except him.

Filling out a cash receipt order

Only an accountant (or the person responsible for this) has the right to fill out the document. The document is issued in a single copy.

If there are errors in the design, the document is considered invalid.

Header Filling

The title of the document must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is added.

Filling out the column

The form code according to OKUD (all-Russian classification of management documentation) is 0320002. The enterprise (organization) code according to OKPO (general classification of enterprises and organizations) can be found in Rosstat (formerly Goskomstat).

The document number must correspond to the number in the journal for registering incoming and outgoing cash documents. The journal has the form KO-3.

The date of drawing up the cash receipt order must correspond to the date of cash disbursement from the cash register. In the corresponding column the date is indicated in Arabic numerals in the following format: DD.MM.YYYY.

The column “Debit, structural unit code” must be filled in if the operation for issuing money is carried out in a structural unit of the organization (a structural unit is a department that works in an individual direction and does not intersect with the main activities of the organization except for the personnel department, accounting and general administration. An example of such a unit : store department). Otherwise, a dash is added.

The column “Debit, corresponding account, subaccount” must indicate the account number and, if necessary, the number of the subaccount, the debit of which reflects the withdrawal of funds from the organization’s cash desk. In other words, the account number to which the funds should be received must be indicated here.

In the column “Debit, analytical accounting code” the corresponding accounting code for the account specified in the column “Debit, corresponding account, subaccount” is indicated. This column is filled in if the organization provides for the use of such codes. Otherwise, the column is crossed out.

The “Credit” column must contain the account number for the credit of which funds are withdrawn from the cash register. That is, the account number from which the money is transferred.

In the column “Amount, rub. cop." The amount of money issued from the organization's cash desk is indicated in Arabic numerals in Russian rubles.

In the column “Purpose code” the code for the purpose of using the received funds is indicated. This column is not filled in if the organization does not use the appropriate coding system.

Filling lines

Filling out the lines in the KO-2 form is done as follows:

In the line “Issue __” the full name of the person to whom the funds are issued is written in the dative case.
In the “Base __” line, the accountant must indicate the content of the financial transaction, that is, the purpose, reason, or on what basis the funds are transferred to this person. Depending on the purposes described in paragraph “In what cases is Form KO-2 used”, the following is written in the line: “Cash proceeds for transfer to a bank account”, “To pay for services”, etc.
The line “Amount __” indicates the amount of money withdrawn from the cash register. Moreover, rubles are indicated in words from the beginning of the line and with a capital letter, and kopecks - in numbers. The remaining space after recording is crossed out. It should also be noted that if in the column “Amount, rub. cop." the amount issued is indicated in kopecks, regardless of the numerical value (for example, 500-00), then the line must also indicate kopecks (“Five hundred rubles 00 kopecks”). If the value in kopecks (500-) is not indicated, then it is not indicated in the line (“Five hundred rubles”).
The line “Appendix __” indicates the attached documents on the basis of which funds are issued from the cash register.

If funds are issued to a person from a third-party company, then among the documents he must have a power of attorney from his organization to receive funds .

Video: how to fill out a cash receipt order

Requirements for the operation

An expense cash order issued by an accountant must be registered in the journal for registering incoming and outgoing cash documents. Next, it is signed by the manager and chief accountant (or a person with appropriate authority). It is worth noting that the manager’s signature is not required if it is present in other documents attached to the consumable.

A correctly completed form is handed over to the cashier, who is obliged to check the correctness of the document and require identification. The cashier is obliged to issue funds only to the person whose details are indicated on the form. If a mistake was made when filling out the form, the cashier must return the form to the accounting department.

Next, in the line “Received __”, the person to whom the money is given from the cash register must indicate the amount received, filling out with his own hand according to the same rules as for filling out the line “Amount __”, sign and put the date in the appropriate lines.

Funds can be issued in both Russian and foreign currencies

After carrying out the operation of issuing money via cash settlement, the cashier is obliged to record the recipient’s passport details in the line “By __”. Then, sign, give a transcript of the signature and enter the date of the operation in the appropriate lines. In the documents attached to the consumable, he must put a stamp “Paid” or stamp them indicating the date of the operation

It is important to remember that the order form remains at the cash desk after the money is issued!

Maintaining cash registers in electronic form

Conducting RKO is also permissible in in electronic format. It is important that the design corresponds to the unified KO-2 form.

You can maintain the KO-2 form in special programs, for example, “BukhSoft online”, “1C: Accounting”, etc. At the same time, the sequence and rules for filling out the document are preserved.

The executed document in form KO-2 must be printed on a printer before cash is issued. After printing, it is signed by authorized persons, and the further procedure does not differ from that described above.

Thus, withdrawing funds using an expense cash order in the KO-2 form is completely legal and should not cause difficulties in use.

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 the rules established by the Central Bank of the Russian Federation, 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, material aid 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 will discuss 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 of operation;
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:

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.
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.
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.
The table line “credit” usually contains cash account 50.
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.
Indicate the amount in words in rubles and kopecks, without leaving long spaces when writing.
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).
In the “reason” line, if necessary, it is indicated why the citizen was given cash. In some cases, you can put a dash.
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.

Any transactions with funds at the cash desk of an enterprise are accompanied by relevant documents: cash receipt and debit order, payroll, invoice, etc.

And both when receiving and when issuing money.

The issuance of money from the company's cash desk is regulated by special instructions.

According to the procedure, you can arrange the withdrawal of money from the cash register in several ways, each of which has its own document.

It could be:

payroll,
payment statement
expense cash order (RKO).

Where and how to use an expense cash order, filling rules

So, when issuing money from the cash register, you should fill out an expense cash order, which is represented by form No. KO-2 and approved by the Ministry of Statistics.

An expense cash order is issued only in cases where cash is issued to a person who is or is not an employee of the enterprise.

Also, an expense cash order is issued for the cashier, who takes money from the cash register for the purpose of further transfer to a bank employee for depositing it into the company’s account.

Another case when registration of cash settlement is required is the issuance of the total amount of funds to employees or managers, according to the payroll or payroll.

As with any bank or cash document, strict requirements are imposed on cash registers.

There should be no corrections, blots, or ink stains on the cash receipt.

It is allowed to fill out the order with a pen with dark ink, using a typewriter, printer and other mechanical devices.

In this case, records made on these devices should be stored for as long as these documents will be stored.

Details of the cash order form

You can download a free sample form and cash receipt order on the Internet.

The cash receipt order form, being a banking document, has details that must be filled out without fail.

details – name of the enterprise. This RKO line requires entering the full or abbreviated name of the enterprise or organization from whose cash desk cash is issued. This information can be found in the company's charter or any other document.
requisite - identification code. When opening, the enterprise is entered into the Unified State Register, receiving its own identification code. Those companies and organizations that have their own stamp, with the name and enterprise code indicated on it, can put an imprint on this line.
details – document number. Here the accountant must indicate the serial number under which cash settlements are registered in the journal for recording incoming and outgoing cash documents. This cash journal of form No. KO-3 shows the movement of cash in the cash register for one purpose or another.
details – date of document preparation. This prop is one of the main ones. It is worth noting that the date of compilation of the RKO must coincide with the date that appears in the registration journal.
details – corresponding account. Corresponding accounts may be different depending on the purpose for which money is issued from the cash register. This line in RKO shows information about correspondence, which allows you to keep accounting records in general registers.
details – codes for intended purpose and analytical accounting. In some cases, when an enterprise has introduced special codes for any business transactions, registration of cash and register management requires filling out these details. In other cases, when the company does not provide coding, you need to put a dash.
details - amount. The amount of cash that is issued to the recipient from the company's cash desk must be deposited in the cash register. This must be done twice: first in numbers, then in words, in the appropriate columns.
details – recipient of funds. This line indicates the name of the person receiving money from the cash register. In some cases, when money is transferred through an intermediary, the name of the trustee, that is, the actual recipient, is indicated after the name of the person to whom the money is addressed.
details – the basis for issuing money. This column indicates the reason why you need to issue funds from the company's cash desk. The basis can be either an oral or written order from the manager, or other reasons.

10. details – the amount of funds issued by cash settlement. This line shows how much cash was issued according to the issued cash order. This information is entered into the document exclusively in words, with a capital letter.

11. Details – documents attached to the RKO. This line indicates documents that confirm the basis for issuing money, or in any way relate to the payment of money from the cash register. Such documents must be signed by the company's cashier and also marked with a special “Paid” stamp for redemption.

12. Details – signatures of the chief accountant and manager. The last detail that must be present in the cash receipt order is the signatures of the chief accountant, as well as the head of the enterprise.

If they are not at their workplace, only those employees to whom the manager or chief accountant has delegated this right have the right to sign the cash settlement form for the issuance of funds.

However, if a document already signed by the manager is attached to the order, then it is not necessary to sign the order itself.

Cash withdrawal by cash settlement

When all the details are filled in, the cash receipt order is ready to be transferred to the enterprise's cash desk.

It is important to remember that the completed expense cash document is transferred directly from the accounting department to the cash desk.

After receiving the RKO, the cashier checks that it is filled out correctly.

If the document is written incorrectly, it is sent back to the accounting department to be filled out again and correctly.

Only the person whose name is indicated on the document can receive cash on an expense document, only on the day indicated in the cash register.

When receiving funds from the cash register, the recipient is required to present documents proving his identity, from where the recipient’s personal data is transferred to the appropriate column.

If the funds are received by an employee of the company whom the cashier knows personally, or who has already received money from the cash register more than once, it is not necessary to fill out this line.

As soon as the amount under the cash receipt order is transferred to the recipient, he must independently indicate the amount in words in the document, put the date and his signature.

Under no circumstances should accountants or cashiers fill out these fields.

After issuing cash, filling out all documents and completing all operations, the cashier signs the expense document, enters data about it in the appropriate registers, as well as in the cash book, confirming everything with his signature.

Strict adherence to cash discipline should be a priority responsibility of the economic sector of the enterprise. In this situation, you will need to work with special documents confirming the movement of finances through the cash desk of the enterprise.

One of important elements The primary documentation is the cash receipt order, the form of which is presented on our website. The rules by which it is filled out and its form are regulated by law. Knowledge of the relevant regulations will eliminate the presence of errors when filling out the highlighted fields and maintaining records in this segment of accounting activities.

Correct filling

The use of an expense cash order is regulated by Regulation BR 373-P. The legislation also enshrines the concept of this document.

RKO is the primary document used by legal entities to reflect cash expenditure in accounting.

Authorized persons are required to formalize it for each expense transaction related to the movement of cash from the organization's cash desk. For this purpose, the appropriate RKO form is drawn up. All actions that can be carried out in such a situation, for example, by an individual entrepreneur, are regulated by the Central Bank Directive of March 11, 2014 “On the procedure for conducting cash transactions of individual entrepreneurs.”

For enterprises, certain registration rules are prescribed, according to which responsibilities for filling out the appropriate form are distributed. IN different situations The following persons have the right to complete this operation:

chief accountant (if this position is available);
company cashier;
the first manager or individual entrepreneur independently.

The validity period of the order is limited. Today it is 1 working day. This means that the amount written out on the document must be received on the date indicated in it. If this is not possible, you will need to fill out a new form.

In order not to make mistakes in the design, it is worth carefully studying the example of filling out a cash receipt order. No corrections to the date (crossing out, covering with a proofreader, other edits) or other information are allowed. One copy is enough.

Sample of filling out a cash receipt order

The bottom portion must contain the signatures of authorized officials of the company or organization. The number of these people is limited. Cards with their sample signatures must be kept by the specialist issuing funds under this document.

RKO signatories, as a rule, are:

cashier and accountant;
the manager who has the right of first signature and the cashier (if there is no accountant on the staff);
first manager or individual entrepreneur.

Signatures must be placed next to the indicated surnames and initials. The Central Bank allows registration of settlement settlements only in paper form. Filling can be using machine input (computer/printer) or ballpoint pen(documents drawn up with gel pens are not accepted due to their short shelf life). The ink color should be blue (purple) or black. Other colors such as red or green are not accepted.

Read also: Is it necessary to open a current account for an individual entrepreneur?

Cashier functions

The cashier issuing funds performs the following actions:

First of all, a check is made to ensure that all necessary signatures are present. They check the samples from the card, which is always in the cash register.
The amount indicated in words must match that indicated in numbers and is written without spelling errors.
The supporting documents specified in the RKO form must be available. They are attached to the order.
The recipient's data (passport information, full name) is verified with those indicated in the completed form.
If there are no comments, the cashier will issue the funds to the recipient.
The order is sent to the recipient for signature.
After this, the cashier puts a stamp on the front side and certifies it with his own signature.

If there are visible corrections or erasures in the document, then such a form should not be accepted for execution.

You need to know that the expense order must remain in the cash register and not be given to the recipient of the funds.

Purposes of issuing funds

There is a regulated list of circumstances under which the issuance of funds is permitted. These include:

transfer of the required amount to the company’s bank account;
issuing an amount to a company employee who will perform actions aimed at the company’s interests; in such a situation, the goals of the event must be indicated (according to Directive of the Central Bank of the Russian Federation No. 1843-U) and the time of organizational events;
issuance to an employee of an enterprise for personal expenses;
Withdrawing cash from an individual entrepreneur for the needs of a legal entity where he is the only employee.

Sample of filling out settlement settlement for salary payment

Document flow for cash register services

At the end of the working day, all cash settlements must be registered in the appropriate Journal in which their records are kept. Thanks to this procedure, the cashier’s work is monitored so that during audits there are no misunderstandings with cash balances. The reporting journal is maintained in the KO-3 form. Individual entrepreneurs make entries for each PO in the cash book.

The process of storing paper copies is organized by the head of the enterprise or an authorized person by written order.

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 that help automate the entry of information into the designated fields of the document. The title must include the name (full or short), according to 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 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 on the simplified tax system.
Amount rub., kopecks We write legibly in numbers, separating pennies with a comma.
Issue. The column is filled in in the dative case (to whom?) indicating the full name of the recipient (Ivanov Ivan Ivanovich).
Target code. Required to be filled out if the organization uses coding of expense/receipt transactions.
Base. The type of expense transactions is indicated.
Sum. We indicate the value in words (letters) in rubles, and kopecks in numbers.
Application. Data is entered if there is primary documentation confirming the basis for the issuance. The document numbers and dates of their preparation must be entered.
Received. This field in the document must be filled out by the recipient of funds independently. Information about funds is entered in words, kopecks are indicated in numbers. The recipient's signature, current date and location are indicated. It is allowed to fill in the data by the cashier.
Issued by the cashier. The information is entered by the cashier himself after cash is issued. There must be a surname with initials, as well as a confirming signature.

Cash issuance from the cash register is carried out on the basis of consumables. Filling it out, like filling out any other document, has its own characteristics, which you can learn about from this article.

The consumable must be issued in the following cases:

Transfer of company income to its bank account;
Issuing cash to an employee of an organization for his personal expenses;
Issuing cash to an employee on account;
Cash withdrawal by an entrepreneur for his own needs if he operates without employees.

When filling out an expense order, you must follow the following rules:

In the line “OKPO code” indicate the code that the organization received when registering.
If money is issued from the cash desk of a branch, its code is indicated, if funds are issued from the cash office of the head office, a dash is added.
The order number is entered in the “document number” field.
The date of the order must be indicated, which must coincide with the date of issue of funds.
In the lines “credit” and “debit” the corresponding accounting account numbers are indicated. accounting. If the company is on a simplified basis, it may not fill out these sections.
The amount is written both in words and in numbers. When indicating the amount in numbers, kopecks are written separated by commas.
In the “issue” field the initials of the person receiving the cash are written.
The “grounds” column indicates the content of the operation (for which funds are issued).
In the line “attachment” the details of the primary documents attached to the consumable are indicated.
The “received” field is filled in by the direct recipient of the cash. He writes how much he received, the date of receipt and confirms this with his signature.

Features of filling out RKO

You need to create a consumable before cash is issued from the cash register - it cannot be prepared in advance and cannot be used if necessary.
If funds are issued from the cash desk on the basis of a power of attorney, this must be stated in the order.
You can issue an expense order only in one copy. At the same time, there should be no blots or corrections in the document.
The order must be formed on the basis of supporting documentation.
It is not necessary to put a stamp on the order.
An order generated for collection or remuneration of an employee is not certified by the management of the organization.

If money is issued on account

If money is given to a responsible employee for reporting, drawing up expenditure order Necessarily. It is formed in accordance with the written application of the reporting employee. This statement can be written in any form. The main thing is that it contains information about the amount of cash issued, the period for which the money is issued, the date and signature of the manager of the organization.

Consumables for issuing wages

When issuing wages, it is also necessary to draw up cash settlements. If the issuance is carried out according to a statement, the order is issued to the cashier as the recipient of the funds. The cashier’s initials are written in the “received” line, and the issuance of salaries to employees in the “reason” line. An attachment to the document is a payroll.

The cashier signs for receipt of cash. He is responsible person for the amount received. In accordance with this document, the cashier issues the salary.

RKO: download form (Word, Excel)

The cash receipt form can be downloaded in both Word and Excel format. Each of them has both its advantages and disadvantages.

It can work much better with Word format documents. larger number programs. Not many solutions work with Excel files.

If you download the consumable form in Excel format, it will be more unique. That is, it can be recognized without problems in all versions of Excel and other third-party programs. And if you download the rko form in Word, there is a risk that it will not be able to open in programs different from the one in which it was created.

Another advantage of the Excel form is that it is more convenient to fill out. The cells for entering information are highlighted, so it is almost impossible to make a mistake with the input. When filling Word document there is a possibility of accidentally entering information incorrectly required field, due to which the structure of the form may be disrupted.