We fill out the cash receipt order. Filling out a cash order: cash under control

(works or services), as well as when issuing accountable amounts. Do not forget that all transactions must be noted in the book of income and expenses (KUDiR). The unified form of the KO-2 form was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 - do not confuse it with the unified form KS-2 (act of acceptance of completed work).

The absence, untimely execution or failure to submit cash receipts and expenditure orders to regulatory agencies entails tax and administrative liability. However, a special procedure is provided for the preparation of cash documents by individual entrepreneurs and SMEs.

Despite the fact that, subject to certain conditions, entrepreneurs are not required to formalize cash transactions with the appropriate cash documents, for some transactions it is advisable for entrepreneurs to continue their registration, including cash receipts and expenditure orders. Such operations, for example, include settlements with accountable persons for amounts issued to them “in hand” for reporting purposes.

Sample of filling out the unified form KO-2

The expense cash order has a unified form of form KO-2 and is filled out in one copy by an accountant or other authorized employee. Receipt and expense cash orders (PKO and RKO) are registered in the registration journal (form KO-3). As a rule, documents that are the basis for issuing money are also attached to the cash settlement.

In the header of the document you fill in the following information: name of the organization, OKPO form, number of this document, the date of its compilation. PKO and RKO must be numbered. They are numbered in chronological order, separate incoming and outgoing orders, numbering should not have gaps.

The “debit” column is the code of the structural unit. You need to indicate the code of the department that spends the funds;
Corresponding account, subaccount - enter the posting account (disposal of funds);
Analytical accounting code;
Credit – you must enter the account number for the loan for which the funds are flowing;
Directly the amount to be paid;
Target code.

To whom the funds are issued;
The basis on which funds are issued;
Amount of money in words;
Application;
Position, signature, transcript of the signature of the chief accountant and manager.

The person receiving the funds also writes down the amount in words, puts the date, signature, and fills out the passport information. At the very bottom of the form there is information about who issued the funds.

Do not forget that liability is provided for the absence or failure to submit cash orders:

tax and administrative - directly in relation to the organization;
administrative, disciplinary and even in some cases criminal - regarding company officials;
material – in relation to individual employees of the company.

Individual entrepreneur cash documents

Individual entrepreneurs may not fill out cash documents in 2016. This rule for small businesses and entrepreneurs was introduced in 2014 (Instruction of the Bank of Russia dated March 11, 2014 N 3210-U). Previously, the Central Bank practically equalized the rules for conducting cash transactions for individual entrepreneurs and legal entities. Now individual entrepreneurs are not required to maintain cash documents - draw up cash receipts and debit orders, or maintain a cash book. In addition, they are not required to set a cash balance limit. However, we must remember that this is an individual entrepreneur’s right, not an obligation. Therefore, if you are more comfortable making payments using cash documents, you can easily use them.

A sample of filling out a cash receipt order using the unified form KO-2.

Maintaining cash discipline is one of the most important responsibilities of any legal entity engaged in entrepreneurial activity. To do this, he has to fill out special documents that record both the receipt and expenditure of money at the cash desk.

Such documentation includes incoming and outgoing cash orders (PKO and RKO), cash books.

The procedure for filling them out is strictly standardized and if it is not followed sufficiently, you can run into trouble with the inspection authorities. So that entrepreneurs can avoid this and fully understand what they are dealing with, the following information is provided.

Filling out form KO-2

Form KO-2 or RKO is the most important document in the field of cash discipline. Unlike PKO, the obligation to fill it out arises not when money arrives at the cash register, but when it is issued. But as in the case of PKO, RKO is drawn up under the signature of the chief accountant or his deputy. In addition to this, the paper is endorsed by the cashier, as the person responsible for the issuance and the recipient of the cash.

In 2015 and subsequent years, only legal entities-entrepreneurs are required to fill out the cash settlement form, since since June 2014 such an obligation was legally removed from individual entrepreneurs.

The latter no longer need to prepare any documents related to the category of cash discipline, including cash books.

RKO form, called form KO-2, in 2015 and 2016. remained the same as before. You can verify this by downloading it.

Receipt cash order

Moreover, you can download the document completely free of charge in various formats.

A sample of filling out the RKO is available to anyone, but in addition to seeing it, you also need to know the rules for filling it out.

Sample of filling out a cash receipt order

These rules are quite simple, but without them successful reporting is impossible.

The first line is intended to indicate both the name of the organization conducting the cash register service and legal form her activities.
If the company has an OKPO code, then it fits into the appropriate column. It must completely coincide with data from Rosstat. If it is missing, then you can put a dash, as in other cases when the line is not filled in.
When filling out papers not by the parent company, but by its structural division, the name of the latter is entered in the column intended for this.
In the field intended for the document number, the RKO number is entered based on continuous numbering from the beginning of the calendar year.
The date entered in the required line must coincide with the day when the money was actually issued from the cash register.
In the line allocated for this, structural divisions enter their code. Otherwise, a dash is placed, as noted above.
The account number on the debit of which money is issued must be indicated in the column “Corresponding account, subaccount”. To fill out, you need to check the accounting chart of accounts:

If a deposit is made to a bank account – 51;
If money is needed for settlements with contractors or suppliers - 60;
If they are needed to pay salaries - 70;
For settlements with all kinds of accountable persons – 71;
With employees, but not in terms of wages – 73;
Payments of income to founders – 75-2.

If the company does not have an analytical code, then a dash must be placed in the corresponding column.
The credit account number for which cash withdrawal from the cash register is displayed is indicated in the “Credit” line.
The amount should be indicated in numbers on one line and in letters on the next line below. Kopecks are also indicated in numbers in the latter version.
If a target coding system is used, then it is necessary to fill in the line that is intended for this.
The column provided for this purpose indicates the name of the person or the name of the organization to whom cash is issued from the cash register.
The next line indicates the reason and purpose for which the payment was made.
If documents are attached to the RKO, then their details are entered in the “Appendix” line.
In the appropriate lines, fill in the information for the head of the legal entity and its chief accountant. They also put their signatures.
The recipient's information is also indicated. He fills out the columns himself, entering the amount given out in letters (if there are kopecks, then they are in numbers). At the end he puts his own signature.
The cashier writes out the data from the document, which is evidence of the recipient’s identity. Usually this is a passport.
The cashier fills out the line with personal information and his signature only after he hands over the money to the recipient.

Correcting any errors after filling out is strictly prohibited. The head of a legal entity is not required to sign directly on the document if he signed the papers from the attachment.

The completed order does not need to be given to the cash recipient - it remains in the cash register.

Today, any current sample of filling out the RKO, including for 2015, can be freely downloaded on the Internet.

An example of filling out a cash receipt order

Or look in this article.

For settlements with contractors or suppliers;
Issuing cash from the cash register for financial assistance to an employee;
For transfer to a bank account.

Each form clearly shows the simplicity and complexity of correctly observing cash discipline and filling out cash registers.

Expenditure cash order (RKO)- this is a document that is used to process cash withdrawals Money from the company's cash register.

Registration of an expense cash order

RKO is filled out on a computer or written out by hand by an accounting employee in one copy. Marks and any corrections are not allowed. The cash outgoing order is registered in the journal for registering outgoing and incoming cash documents (Form No. KO-3), signed by the chief accountant or an authorized person, as well as by the head of the organization (the signature of the head is not required if his resolution authorizing the release of money from the cash register is is on the appendices to RKO). The completed cash receipt form is checked by the cashier for correctness. Attachments to cash register payments are canceled by the cashier with the inscription “Paid” or a stamp with a date on them. The expense cash order remains in the enterprise's cash register.

How to fill out a cash receipt order

The expense cash order form has a unified form No. KO-2. Here are the instructions for filling out an expense cash order:

in the “Organization” field the name of the organization that issued the cash register is written;
in the column “Structural unit” the name of the structural unit of the organization that issued the cash register is indicated (if it is absent, a dash is placed);
in the line “Document number” the serial number of the cash register is indicated in accordance with the log of registration of incoming and outgoing cash documents (the numbering of the cash register must be continuous);
in the “Date of Compilation” field, enter the date of issue of money from the organization’s cash desk in Arabic numerals in the format DD.MM.YYYY;
in the “Debit” column, the code of the structural unit in which the money is issued is indicated (if it is absent, a dash is placed); number of the corresponding account, subaccount, the debit of which reflects the withdrawal of cash from the cash desk; analytical accounting code for the corresponding account (if the use of such codes is not provided for in the organization, a dash is added);
in the “Credit” line, enter the number of the accounting account, the credit of which reflects the issuance of funds from the cash register (as a rule, this is account 50 “Cashier”);
in the column “Amount, rub. cop.” the amount of money issued from the cash register is indicated in numbers;
in the “Purpose Code” field, enter the code for the purpose of using funds withdrawn from the cash register (if the use of such codes is not provided for in the organization, a dash is added);
in the “Issue” line, the full name of the person in the dative case is indicated to whom the money will be issued from the organization’s cash desk;
in the “Bases” column the content of the business transaction is written (for example: advance payment for travel expenses, for delivery to the bank, issuance of financial assistance, etc.);
in the “Amount” line, just like in , the amount (in rubles) of funds issued from the enterprise’s cash desk is indicated in words with a capital letter; kopecks are written in numbers. It should be noted that if after specifying the amount in rubles there is free place in a line, it is crossed out;
in the “Appendix” field, write the details of the attached primary documents, on the basis of which money is issued from the company’s cash desk (power of attorney to receive money - if money is issued to an employee of a third-party organization, receipt, order, application, etc.).

Below are the signatures and transcripts of the signatures of the head of the organization and the chief accountant.

Then follow the lines that are filled in by the person receiving money from the cash register:

in the “Received” line, the amount (in rubles) received from the enterprise’s cash desk is indicated in capital letters, kopecks are written in numbers. It should be noted that if after indicating the amount in rubles there is still free space in the line, it is crossed out;
Below, the person who received the money from the cash register indicates the date of receipt of the money and puts his signature.

The following lines are filled in by the cashier after issuing money according to the cash register: in them he indicates the name, number, date and place of issue of the identification document of the person to whom funds are issued from the enterprise's cash desk, below he puts his signature and a transcript of the signature (last name and initials).

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

RKO is formed in one copy and signed:

Head of the organization

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

Recipient of funds

The executed expense order remains in the cash register. But before that, it needs to be registered in the journal for registering incoming and outgoing cash documents ().

Corrections and blots are strictly not allowed in RKO!

ATTENTION: installed from June 1, 2014 new order conducting cash transactions, according to which individual entrepreneurs may not draw up a Receipt and Expenditure Cash Order, and also not maintain a cash book (Instructions of the Central Bank of the Russian Federation No. 3210-U).

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

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

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

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

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

Field "Date of compilation". We indicate the date of issue of funds from the cash register! And nothing else. The date is indicated in the format - DD.MM.YYYY. For example, 06/02/2018.

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

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

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

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

60 – settlements with suppliers and contractors

70 – settlements with personnel for wages

71 – settlements with accountable persons

73 – settlements with personnel for other operations

75-2 – settlements with founders for payment of income

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

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

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

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

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

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

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

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

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

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

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

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

- Samples of filling out RKO -

Issuance of cash on account (pictures enlarge)

Transferring funds to the bank

Issuance of salaries to staff

Issuing money for financial assistance to an employee

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

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

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

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

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

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

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

What unified form should the RKO form correspond to?

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

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

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

How to download the RKO form for free

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

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

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

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

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

A completed RKO sample may look like this:

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

What to look for Special attention by filling out the cash receipt form:

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

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

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

Innovations in the procedure for registering cash settlements in 2019

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

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

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

Results

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