Rko example of filling out a budget organization. Filling out a cash receipt order

To whom should RKO be issued when paying wages according to the payroll?

Since there are no clear rules in the Directive regarding how to formalize cash settlement settlement when issuing wages according to a statement, we will proceed from general rules. They are like that. The salary slip has a validity period of maximum 5 working days clause 6.5 Instructions. The director must indicate a specific period in the statement, based on how many days are needed to pay salaries to all employees (taking into account the established deadlines for payment of salaries, current business trips, vacations, time off, etc.). During this period, the amount to be issued according to the statement may be kept in the cash register in excess of the limit. paragraph 2 Instructions. AND until this period expires or the entire salary will not be paid before the end of this period and pp. 4.6, 6.5 Notes:

• RKO neither for the total amount indicated in the statement, nor for the amounts already issued according to the statement since the beginning of its validity, not issued;
• are not reflected in the cash book neither money intended for issuance, nor money already issued to employees according to the statement.

At the end of the last day of validity of the statement, the cashier signs the statement, marks the deposited amounts on it and transfers it to the accounting department. The accountant checks everything and also signs. And only after this, but always on the same day, the accountant draws up cash settlements for the total amount actually issued to employees. para. 3 p. 6.5 Instructions, and its number and date are indicated on the last page of the statement. Then the cashier registers the cash register in the cash book clause 4.6 Instructions.

If there are several statements, for example, each department has its own, then it is not necessary to create a separate cash register for each of them. You can make one RKO for the total amount of the salary issued and attach all the statements to it. Accordingly, the number of this cash register must be indicated in all statements.

In a regular, non-salary cash settlement, the indication of the recipient and his passport data, as well as his signature para. 2, 3 clause 6.1, clause 6.2 Instructions it is necessary for the organization to have confirmation that it has paid a certain amount to a certain person, and he received it. And they draw up such a cash settlement before the money is issued to the recipient indicated in it clause 6.1 Instructions.

But at the time of compiling cash settlements based on the payroll:

• money have already been issued from the cash register to employees according to a statement, some of it possibly in previous days;
• confirmation of issue each a certain amount already there- These are the signatures of workers on the statement.

That's why RKO, compiled on the basis of the payroll, needed only for making entries in the cash book about the amounts issued according to the statement and does not constitute confirmation of the transfer of money. This means entering someone’s f. And. O. in the “Issue” line and passport data in the “By ___” line is not required. Accordingly, no one should sign the RKO for the recipient. That is why the Instruction mentions filling out these lines only in relation to the general procedure for issuing money from cash registers pp. 6.1, 6.2 Notes. And for the payment of wages, a special procedure has been established that we have considered, in which there are no such rules clause 6.5 Instructions.

However, in practice one can also encounter others erroneous, RKO design options:

• <или>to the cashier himself - his name. And. O. put in the “Issue” line, and in the “By ___” line indicate his passport details. The reasoning here is this: the cashier issues the salary according to the statement, therefore, the cash register must be issued in his name. This is incorrect, since all the money in the cash register, including that intended to pay salaries, is already with the cashier, because he is the person financially responsible for the cash register. A cash register can be issued for someone who works as a cashier only if he acts not as a cashier, but as a recipient of money. For example, as an accountant, when he is tasked with buying something for cash on behalf of the organization.

It happens that an organization has several cashiers at one cash desk, one of whom is senior para. 2 p. 4 Instructions, and the salary is issued like this: the senior cashier transfers money from the cash register to the others, and they distribute it to the employees according to the statements. But even in this case, the transfer of money between the senior cashier and the others is not formalized by cash register for the same reason: as long as one of the cashiers has the money, it is considered to be in the cash register. Such a transfer is recorded in a special book of records accepted and issued by the cashier. cash(form No. KO-5) clause 4.5 Instructions;

• <или>to the director or chief accountant. The wording in the “Issue” line in these cases is as follows: “Fomin A.A. for the payment of wages to employees for the second half of June 2015”, and below, in the line “By ___”, Fomin’s passport details are indicated. This is incorrect, since with such registration it turns out that you transferred this amount from the cash register to the named person, and he must distribute the salary to the employees somewhere else. But this in fact did not happen: the cashier issued the salary - it is his signature that appears on the statement in the line “Payment made.” Of course, the director can conduct cash transactions himself and paragraph 4 Instructions, but then he acts as a cashier, and for a cashier, as we have already said, cash settlements are not drawn up.

In some organizations, the following order has been established: the director, chief accountant, head of department, foreman, and so on, according to the cash registers registered in their name, receive salaries for their subordinates at the cash desk, and then distribute them to employees according to the payroll. They return the unpaid amounts, together with the statement, to the cash desk according to the PKO. But this is wrong. The salary must be issued from the cash register by the cashier - this is the requirement of Directive No. 3210-U para. 2 clause 6.5, clause 6.2, clause 4, clause 6.1 Instructions, that is, it cannot be issued through accountants.

Therefore, the one who actually issues the salary must be appointed as a cashier with full financial responsibility for the money entrusted to him. Then the main cashier will be senior at this time, and the transfer of salary money to the distributor must be recorded in the book of accounting for funds accepted and issued by the cashier (form No. KO-5 approved Resolution of the State Statistics Committee dated August 18, 1998 No. 88).

What day should I indicate in the “Date of compilation” field of RKO

This question arises if the salary is issued within several days. Instruction No. 3210-U directly states that cash settlements are drawn up for the amounts actually issued para. 4 p. 6.5 Instructions. Hence, date of compilation of RKO- This closing date of the statement, that is, the last day of payment of salaries. This rule is explained by the fact that it is not known in advance whether all employees will come to the cash desk for their salaries, therefore, it is impossible to predict what amount will be issued.

Some organizations set the date of the 1st day of payment of wages (the 1st day of the period indicated in the statement), since they believe that the expense order formalizes the director’s order to issue wages in cash, and not transfer them to the accounts of employees. However, this is not true. Such an order is the payroll or payroll document itself, signed by the director, and non-cash salaries are transferred on the basis of the payroll and Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment (Payroll), approved. Resolution of the State Statistics Committee dated January 5, 2004 No. 1. In addition, since June 1 last year, the signature of the director in the RKO is not required.

Sample of registration of cash settlements drawn up on the basis of a payroll

Head of the organization	(job title)	Director's signature is not required Instructions for the use and completion of primary documentation forms for recording cash transactions, approved. Resolution of the State Statistics Committee of August 18, 1998 No. 88; clause 4.3 Instructions. The director’s order to issue a certain amount of salary from the cash register is a statement signed by him (signature)	(full name)
Chief accountant		(signature)	S.B. Eremina (full name)

When you can do without a statement, and when you can’t If only one employee receives a salary at the cash desk or you have few employees in your organization, then when issuing salaries, you can do without a statement, that is, create a separate cash register for issuing money to each employee. This will not be a violation, because the issuance of wages according to cash settlements is provided for in Directive No. 3210-U along with the issuance according to statements and paragraph 6 Instructions. But then the expense order must be drawn up according to general rules- indicating f. And. O. and passport details of the employee and obtaining his signature. Also, such a cash settlement order will have to be signed by the director, because in this case the expense order also serves as a written order from the manager to issue wages from the cash register. You can also make a statement for a single employee, if for some reason it is more convenient for you. Then the employee must sign only the statement, and he no longer puts his signature on the RKO compiled on its basis. At the same time, there is a case when it is impossible to do without a statement - if the employee for some reason did not come to collect his salary on the days it was issued. A statement with the entry “Deposited” opposite the name of this employee serves: additional evidence that the failure to pay wages on time was not the fault of the employer. Let us remind you: for violation of the deadline for payment of wages, an administrative fine is provided. Part 1 Art. 5.27 Code of Administrative Offenses of the Russian Federation and payment to the employee of compensation for each day of delay and Art. 236 Labor Code of the Russian Federation. The Labor Code specifically stipulates that the said compensation is payable even if delay by the employer payment of wages is not his fault Art. 236 Labor Code of the Russian Federation. However, this rule does not work if the employee himself did not come to collect his salary, provided that at the beginning and at the end of the day of issue there was the required amount in the cash register and the money was prepared for issue according to a statement signed by the director. Indeed, in this case it is no longer possible to say that the employer delayed the salary; the basis for posting to the debit of account 70 and the credit of account 76, subaccount “Calculations for deposited amounts”; justification that personal income tax on wages was paid on time and not ahead of schedule. You can read about the dangers of early transfer of personal income tax: 2014, No. 21, p. 4 Reminder: send to budget Personal income tax the agent must, on the day he receives money from the bank for the payment of salaries, pp. 4, 6 tbsp. 226 Tax Code of the Russian Federation. But if one of the employees did not come for the money, then without a statement with the inscription “Deposited” there is no confirmation that the money withdrawn from the account was intended specifically for issuing a salary to this employee. Then, in the event of an audit, tax authorities may regard the personal income tax transferred to the budget as an erroneous payment by the employer in the budget. Letters of the Federal Tax Service dated September 29, 2014 No. BS-4-11/19714@, dated July 25, 2014 No. BS-4-11/14507@, since payment of tax at the expense of a tax agent is prohibited and clause 9 art. 226 Tax Code of the Russian Federation. And fine the organization under Art. 123 of the Tax Code for the fact that personal income tax was not paid when the late employee finally came to collect his salary. What should you do if you issued wages to present employees using “personal” cash settlements without drawing up a statement, and after that it turned out that one employee did not come for the salary? Then the payroll will have to be prepared only for this one employee. This is unusual, but there is no violation in this. And finally, there is also a situation when there is a salary slip, but the cash register is not needed for it - if the entire amount indicated in the payroll has been deposited. After all, the money was never released from the cash register.

RKO refers to documents of primary accounting of cash transactions. It is used to issue cash from the cash register. The RKO is formed in one copy by an accounting employee and signed by the head of the budget organization, the chief accountant, the cashier and the person receiving the funds. At the end of the article you can download a completed sample cash receipt slip for free.

The RKO must not contain any corrections, otherwise it will be declared invalid. If an error is made, the document must be remade in the correct version.

The obligation to use form KO-2 is determined by Bank of Russia Instructions No. 3210-U dated March 11, 2014. For public sector organizations, this requirement is established by order of the Ministry of Finance dated March 30, 2015. No. 52n.

Download free cash order, form 2018

In accordance with Decree No. 88 dated August 18, 1998, the expense order must be in a unified form according to OKUD 0310002. Below you can download the cash expense order, form, print it and use it in your work.

How to write out RKO

The basis for spending cash, with the exception of wages, May be:

• order from the manager to allocate funds for the needs of the organization;
• an employee’s application for the issuance of a statement of funds;
• issuing cash for travel expenses;

Cash is issued from the cash register using cash receipts.

Having received the expense order, the cashier checks the correctness of filling out (clause 6.1 of the Instruction):

• presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager);
• compliance of amounts written in numbers and words, as well as compliance with supporting documents.

Before dispensing cash, the cashier must ask the recipient for identification. After checking with him, he enters the details of the passport or other document in the appropriate columns. Then transfers the funds to the recipient. He must count them and sign the cash receipt.

We would like to emphasize that the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U was amended by the Directive of the Central Bank of Russia dated June 19, 2017 No. 4416-U, which states that an employee’s statement can be replaced by an order of the manager. And RKO can be issued electronically, using an electronic signature.

Expense cash order: example of filling

RKO is filled out by employees of a budget organization related to the issuance of funds. Above, you were able to download the expense cash order form (Word) for free. Now, using an example, we will look at how to fill it out correctly. You can also find sites on the Internet that offer to fill out an expense cash order online and then download or print it.

So, let's take it step by step.

Step 1. Fill out the header

In the line “Organization” the full name of the organization is written, and the column “Structural unit” is the name of the unit that issued the cash register. If there is no such structural unit, then a dash is placed in the column.

OKPO is filled out according to data assigned by the statistics body.

The document number is indicated strictly in order, throughout the calendar year.

The “date” line indicates the date of issue from the cash register.

Step 2. Fill out the “debit” and “credit” sections

These lines are filled in according to the approved chart of accounts.

In the “Purpose Code” line, enter a code that reflects the purpose of using the funds issued from the cash register. If such codes are not used at the enterprise, a dash is added.

Step 3. Enter information about who the money was given to and why

The “Issue” line contains the last name, first name, and patronymic of the person to whom this money is issued.

The “Base” line displays the contents of the business transaction. For example, an advance for travel expenses, for the needs of the organization, etc.

In the “Amount” line, the amount is written in words.

In the “Appendix” line enter the information that served as the basis for issuing money from the cash register.

Step 4. Fill out the section with the personal data of the employee to whom the money was issued

The “Received” line is filled in by the recipient himself. He writes down the amount in words, the date and signature on receipt. Below you need to indicate the details of the document presented for identification.

In the last line, the cashier or other responsible employee puts his signature and transcript.

Step 5. Manager's signature

The RCO is signed by the chief accountant and the head of the organization.

Expense cash order: example of filling out 2018

How to keep records and how much to store

Accounting for cash and cash transactions is maintained in the registration journal, as well as in the cash books. Their RKO serial numbers are entered in the journal. This must be done after they are signed by the chief accountant or director. The journal must be kept in the accounting department of the enterprise or with the director.

Just like PKO, RKO is stored for 5 years according to the rules established by the management of the organization -for-tion.

Expenditure cash order (RKO) is a document according to which cash is issued from the cash register. It has a unified form KO-2.

In our publication today, we will look at how to correctly fill out this document, find out what happens after it is compiled, and what are the features of using KO-2 for individual entrepreneurs.

The basis for spending cash, in addition to the payment of wages, is:

• order from the manager to allocate funds to pay for services or goods for the needs of the organization;
• employee’s application for the issuance of a statement of funds (as amended from June 19, 2017 No. 4416-U to Bank of Russia Directive No. 3210-U dated March 11, 2014).

  To issue money to the account, it is not necessary to receive an application from the employee; an Order from the manager is sufficient;

• issuance of cash for travel expenses;
• issuing money for financial assistance to an employee.

Procedure and rules for filling out a cash receipt order

RKO header:

• the name of the enterprise and structural unit (if any) is indicated;
• if there are no structural divisions, a dash is placed in the corresponding line.

"OKPO code":

• filled out from state statistics documents issued upon registration of the enterprise;
• If there is no OKPO code, the line is not filled in.

"Document number":

• RKO numbering is done from the beginning of the calendar year - in order;
• numbering must be continuous throughout the year.

"Date of compilation":

• the date of drawing up the order must coincide with the date of issue of cash from the cash desk;
• The date format is DD.MM.YYYY, but if the number of the day (month) is less than ten, a zero is placed in front of the number of the day (month).

"Debit" and "Credit":

• filled out by accounting enterprises in accordance with the approved chart of accounts;
• Individual entrepreneurs on the simplified tax system do not fill out these columns.

“Amount, rub., kopecks”:

• the amount of funds spent from the cash register is indicated;
• The amount is entered in rubles and kopecks separated by the “,” sign.

"Destination code":

• filled in if the enterprise uses a cash flow (receipt) coding system;
• in all other cases there is no need to fill out this column; just put a dash.

"Issue":

• in the dative case the surname, name and patronymic of the employee to whom the money needs to be given are indicated (for example, Pyotr Ivanovich Sidorov receives money from the organization’s cash desk);
• in the “Issue” field is filled in: Petr Ivanovich Sidorov.

"Base":

The type of expense is indicated:

• salary;
• reporting;
• loan (other).

"Sum":

• the amount of money spent from the cash register is indicated in writing;
• rubles - in words, kopecks - in numbers.

"Application":

• indicate the primary documents that are attached (orders, contracts, powers of attorney, receipts);
• The numbers and dates of the attached documents must also be indicated.

"Received":

• filled in by the recipient of the funds;
• the amount to be received is filled in in words (from the beginning of the line, from capital letter);
• rubles - in words, kopecks - in numbers;
• The recipient puts his signature and the date (of receiving the money) below.

"By":

• the name, number, date and place of issue of the identity document of the person who receives the money are indicated;
• The line can be filled in by both the cashier and the recipient.

“Given by the cashier”:

• filled in by the cashier after the money has been dispensed from the cash register;
• The cashier signs and indicates the last name, first name and patronymic.

The expense cash order of form KO-2 remains in the cash desk of the enterprise. It is drawn up in one copy and signed by the head of the enterprise.

The procedure for issuing funds under cash settlement

You can receive money through RKO only after providing a document that identifies the recipient (passport or other document). Also, an expense cash order can be drawn up by power of attorney (from the recipient).

First, the cashier prepares the required amount for dispensing and transfers it to the recipient. The recipient must write with a pen (blue or black ink) a receipt on the cash order receipt of funds and sign and date it. The cashier recalculates the amount to be issued and gives it to the recipient. The recipient, under the supervision of the cashier, counts the money. The cashier signs the cash receipt form.

If the recipient does not do this, the cash from the cash register is considered a shortage, which threatens the collection of money from the cashier.

If the money was issued by power of attorney, this document is attached to the cash settlement.

Features of using cash register services for individual entrepreneurs

Let us recall that in June 2014, Bank of Russia Directive No. 3210-U dated March 11, 2014 came into force. In accordance with this Directive, some simplifications were introduced for individual entrepreneurs on the simplified tax system.

Individual entrepreneurs may not draw up cash settlements for transactions with themselves:

• issuance of funds for personal needs of individual entrepreneurs;
• issuing money from the cash register to individual entrepreneurs for depositing into the current account.

The preparation of cash receipts for such transactions with other persons remains unchanged:

• issuing money to an accountable person;
• payment of wages (or payments under GPC agreements) from the cash register.

Download the cash receipt form

The article was edited in accordance with current legislation 06/04/2018

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At any enterprise, you cannot simply receive or deposit money into the cash register - this fact must be documented. Cash transactions for issuing cash within a company are usually formalized using a cash receipt order, or RKO. This is a primary accounting document that is filled out according to the unified form KO-2.

Rules for registration of cash settlements

The expense document is prepared by the accounting department in a single copy, since it is not issued to the recipient of the funds, but remains for reporting at the cash desk. The cash order is signed by the head of the enterprise and the accounting employee who has the right to sign on cash documents. If accompanying documents with the director’s resolution are attached to the cash order, then he is no longer required to sign for the cash register.

RKO is used for any method of accounting: both “paper” and using software. If the “consumables order” is not generated automatically by software, it is drawn up according to an approved form, often on a computer, but it is not prohibited to fill it out by hand on a special form (you can download the cash receipt order form here). The main rule is that the document must be filled out legibly, without errors or blots.

Each RKO has its own registration number, which is assigned to it in order from the beginning of the calendar year. The serial number is recorded in the PKO and RKO registration log, which is maintained according to the KO-3 form.

List of cash register details and procedure for filling them out

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Let's move on to studying the KO-2 form: what columns it contains, and how to correctly fill out the cash receipt order.

1. The “Organization” field is intended for the name of the enterprise in which funds are issued.

2. The “Structural division” field is filled in if the company has branches, and when preparing accounting documentation it is customary to clarify which division is being created payment document. In other cases, this field may not be filled in.

3. In the “Codes” field, document codes are indicated in accordance with the State Statistics Committee certificate. For the RKO form, the OKUD code is 0310002.

4. The column “Document number” contains the cash register number under which it is registered in the journal.

5. Next to the serial number there is a cell “Date of compilation” - the date of formation of the document is indicated in the format DD.MM.YYYY.

• "Debit. Structural unit code" is filled in in the same case as paragraph 2;
• in the “Debit” field. Corresponding account" the number of the debit account (sub-account) is recorded. accounting entry according to the described operation;
• "Debit. Analytical accounting code” – indicate the correspondent account code from the previous paragraph if the organization maintains analytical accounting;
• field “Credit” - indicates the account to be credited (usually a cash account) for the cash disbursement operation;
• column “Amount, rub.kop.” – the amount of money spent in digital terms (in rubles and kopecks);
• intended purpose code - filled in as necessary if the organization uses encoding.

This block of the cash receipt order is intended to be filled out by the accounting department in accordance with the organization's chart of accounts. Individual entrepreneurs can leave the “Debit” and “Credit” fields empty.

7. In the “Issue” line, the full last name, first name and patronymic of the person to whom the money is issued are written down in the dative case (“to whom”).

8. Line “Base” – indicates the purpose of spending the funds issued (for example, an advance for travel expenses, payment of wages, etc.).

9. In the “Amount” field, the amount of the payment is indicated in words: from the beginning of the line, with a capital letter, in rubles in full, without abbreviating (including the word “rubles” itself), the amount of kopecks is written in numbers, and the word “kopecks”, “kopecks” - the same in its entirety.

10. The “Appendix” column contains details of the documents on the basis of which the monetary transaction is carried out (No. and date of the order, receipt, application).

11–12. The next two lines are for the signatures of the manager and accounting department. The position (director, chief (senior) accountant), signatures of authorized persons with a transcript are indicated here.

Incoming and outgoing cash order

The “Received” field is filled in by the recipient: the amount in words exactly as in paragraph 9.

14. Under the “Received” line, the recipient puts the current date and a handwritten signature.

15. In the “By” field – indicate the details of the recipient’s passport (series, number, place and date of issue) or other identification document.

16. The last line is filled in by the cashier who issued the funds: signature and transcript of the signature.

If the issuance of funds is made not in rubles, but in a foreign currency, filling out the settlement account is carried out, accordingly, indicating the settlement currency.

In all columns where no information is entered, dashes are placed. To correctly draw up the document, use the sample cash receipt order on our website.

Issuance of money by cash settlement

All cash transactions at enterprises must be carried out in compliance with cash discipline. This means that the cashier can only issue the expenditure amount to the person whose name is indicated on the order. The recipient's identity is identified using a passport or other document. In organizations, it is allowed to receive money using official IDs if they have a photograph and signature of the owner.

There are cases when the person for whom the money is intended cannot receive it personally, but orders it to be done by proxy. Then the last name, first name and patronymic of the authorized person are indicated in the “Issue” column after the data of the principal. In this case, the power of attorney will be a mandatory attachment to the RKO, and its details are entered in the attachments field.

Conducting cash transactions requires adherence to strict cash discipline, which also involves the correct filling out of primary cash documents. Here you can find out how to fill it out correctly.

Why do you need an expense cash order?

If there is a need to issue cash from the company’s cash desk, this is done using a cash receipt order, which relates to the primary accounting documents and has a unified KO-2 form, which is generally accepted for all institutions (as legal entities, and individual entrepreneurs) working with cash, except credit institutions. This is approved by the “Procedure for conducting cash transactions in Russian Federation", which was adopted by the Board of Directors of the Central Bank of Russia in 1993.

The RKO (cash expenditure order) form is filled out manually (although computer filling is also possible) when issuing cash from the cash register, for example, to accountable persons. Corrections and errors in the form are not allowed, and if they still exist, a new order must be issued on a new form. The order is filled out in one copy by an accountant, cashier or a person who is authorized to work with cash by written order of the head of the organization. A sample cash receipt order can be found on our website.

How is cash issued?

To receive cash from the company's cash desk, an order from the manager is required. It can be in the form of an order or an application for an advance. In the order, these documents must be indicated in the “Bases” column and attached to the consumables (expenditure order) when filing cash documents.

The issuance of cash directly is possible only upon presentation by the recipient of the funds of a passport, the details of which are recorded by the accountant. It is also possible to receive cash by power of attorney, but then it must be drawn up in full form, and the expenditure order must indicate the details of both the person for whom the funds are being received and the actual recipient of the money. In addition, when receiving money without an advance application, the recipient must leave a receipt indicating his passport details and the amount received in words. The responsibilities of the cashier issuing cash include checking all the primary documents on the basis of which money is issued, the identity of the recipient, the compliance of the debit order with the requirements for maintaining cash documentation (you need to check the signature of the manager, chief accountant, seal, and date compliance). Otherwise, the issued amount may be recognized as a deficiency and collected from the responsible person - the cashier or accountant managing the cash register of the enterprise.

How to fill out an expense order correctly?

Filling out an expense cash order requires attention, accuracy and knowledge of the basic requirements of maintaining accounting records. But quite often, employees neglect the rules and make unforgivable mistakes when preparing cash documentation. How exactly should you fill out the RKO? Introducing step by step instructions for those who work with cash and conduct cash transactions.

What to do with a completed expense order?

Now that it is already clear how to fill out a cash receipt order, it remains to figure out what to do next with this document? And who signs it except the cashier who issued the funds?

The expense order is signed by the head of the enterprise or a person authorized to sign such documents, and the chief accountant (all this is done before the money is handed over to the recipient). A fully completed order remains in the cash register of the enterprise, since it certifies the expenditure of funds and is confirmation that the cash was issued legally and cannot be considered a shortage. The order, together with the documents that are the basis for the expenditure of funds, is filed in the cash book. Under no circumstances should it be handed out to the person who receives cash from the cash register.

In our time of total dominance of banks and bank transfers, no organization can do without actual funds. This article discusses the expense cash order (RKO) and issues related to its application.

Any organization or individual entrepreneur is obliged to conduct settlements with counterparties, make payments to the budget and funds through a current account. But there are still many cases when you need cash:

• issuance to an accountable person
• calculation of wages
• issuance for business needs
• advance payment to supplier

The Federal legal act entrusts the Central Bank with determining step by step cash transactions. This procedure is outlined in the Bank's Directive, which states that all cash and cash transactions are executed by orders: incoming and outgoing. The names are also indicated there. These forms are enshrined in legislative regulations. Form KO-2 is intended for an expense cash order.

Thus, the creation of a cash document when issuing money is a mandatory procedure.

An example of filling out a cash receipt order will help you draw up the document correctly. In addition, it must be recorded in journal form, where all incoming and outgoing documents of the cash register are recorded. This magazine, in turn, has a KO-3 standard form.

Registration of an order

Prepares an expense cash document. At the legislative level, there are no clear requirements on how to fill out an order. But since there is a unified form for the order, the responsible person fills out the order form in accordance with the requirements of the corresponding fields in the form:

• The name of the organization is written on the top line
• below it is a structural unit; if there is no division, then a dash is put
• in the “Codes” plate, the OKUD code 0310002 is entered automatically, and the OKPO code must correspond to the code from the classifier

Then the accountant must enter. The account credit will always be 50, but the debit depends on the business transaction in accordance with which money is issued:

• 70 – issuing salaries to employees
• 60 – payment to suppliers and customers
• 71 - settlements with accountable persons
• 51 - transfer of a certain amount to the organization’s current account

In the next column the amount of the transaction is entered; below is the name of the employee who receives the money. The line “Base” records the business transaction on the basis of which the money is withdrawn. This is most often:

• employee remuneration
• issuance for business needs
• cash is transferred to the account (settlement)
• payments under lease agreements, etc.

In the next line “Amount” the amount is written in words. The line “Attachment” is documents confirming ongoing business transactions. It could be:

• payroll
• for household needs
• receipt for the advertisement for cash contribution, respectively, etc.

The leadership of the organization signs below. If there is no accountant in the organization, then the manager signs for him.

Requirements for registration of RKO

An example of filling out a cash flow order confirms that cash settlement order is a financial document, therefore:

• There should be no blots or errors in the records
• It is impossible to certify a consumable with an electronic digital signature
• the document must be in paper form

Issuing money at the cash register via cash register

The cashier of the organization issues the money according to the expense order. It includes checking the correctness of the order and making sure that the manager and chief accountant have signed in the appropriate lines. The order contains a line where the recipient’s passport details are written:

• last name, first name, patronymic must be in the dative case
• Before issuing, the cashier must check the passport data in the order with the original, which the recipient must provide

In the “Received” line you need to write the amount from the cash register, put the current number below and sign for the person who directly receives the money. After receiving the appropriate amount, the cashier must put his name and sign.

Now all documents are filled out on a computer. Instructions of the Bank of Russia No. 3210-U note that the consumable can also be filled out by hand.

There is also no mention that you cannot combine automatic and manual filling. Thus, if necessary, you can fill in by hand those lines that were not included in the consumables automatically. The expense document is filled out in singular and filed in the cash book.

Cash settlement services in credit institutions

RKO is also used, only it has a slightly different form. In its instructions, the Bank of Russia has established a standard form for OKUD 0402009. This form is in many ways similar to the one used by non-credit organizations, but there are differences. For example, new details:

• Tear-off coupon for RKO No. - the number is indicated in numbers, which must correspond to the RKO
• debit and credit are formed as required by the Bank's regulations
• free field - filled in as required by the rules of the so-called analytical accounting in cases of transactions with precious metals. This procedure is enshrined in the internal document of the organization, the accounting policy
• symbol - symbols are written in numbers
• document code is the designation of the document in numbers
• cash dispensing direction – write the dispensing direction, taking into account the symbols

Cash documents include: outgoing cash order (RKO), incoming cash order (PKO), cash book. Let's look at examples of filling out a cash receipt order (consumables).

Filling out an expense cash order (RKO).

An expenditure cash order is used to issue cash from the cash register. This is a unified document (form KO-2). It is written out by the cashier or another authorized person in one copy.

How to fill out an expense cash order correctly?

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

The “Document Number” is assigned in order as money is issued from the cash register. Numbering starts from the beginning of the year.

Document date – the date the money was issued from the cash register. It coincides with the date in the journal for registering incoming and outgoing cash orders (KO-3). The date is indicated in the format - DD.MM.YYYY.

In the column "Debit" and "Credit" indicate accounting accounts cash transactions. They are filled out by an accountant. The column “Debit, structural unit code” is filled in if the company has such a unit and money is issued in it.

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

“Credit” is the cash register account from which money is issued. In synthetic accounting, this is account 50 “Cash”.

"Amount, rub. kopecks." - the amount dispensed from the cash register is indicated in numbers.

In the column “Purpose code” the codes are indicated if they are accepted by the enterprise.

In the “Issue” line, fill in your full name. employee of the organization to whom the money is given, in the genitive case.

The contents of the financial transaction are written in the line “Base”.

In the “Amount” line, the amount indicated above for the cash receipt order is repeated. It is written with a capital letter first in words. Kopecks are indicated in numbers.

In the "Appendix" - the documents on the basis of which money is issued from the cash register are indicated. If an employee of a third-party organization receives money, it is necessary to indicate the data in the power of attorney, according to which the money is issued from the cash register. The power of attorney is attached to the cash receipt order.

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. It includes the amount received in words and kopecks in numbers. The recipient of the funds then signs and dates it. Below is the name of the document on the basis of which the money is issued to the recipient. Most often this is a passport or identity document. Why do you need passport data in a consumable? This is necessary if a conflict situation arises regarding receipt of money. Let’s say an employee makes a claim to you that it was not he who received the money, then you can prove this with his passport details and signature. This is especially important when you give out money under a power of attorney, since the power of attorney may be fake, for example, when an employee quits, but he still has the power of attorney form (yes, this happens in practice).

The line “Issued by cashier” is filled in by the cashier or an authorized person after issuing money under the cash register. According to it, the cashier certifies the consumable with his signature and its transcript.

RKO is not handed over to the recipients of the money. It remains with the cashier.

You can use the cash receipt form.

Filling out a cash receipt order (RKO).

A cash receipt order is used to process cash when it arrives at the organization's cash desk. This is a unified document (form KO-1). It is written out by the cashier or another authorized person in one copy.

How to fill out a cash receipt order correctly?

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 the money into the cash register. The consumable can be issued either manually or electronically. Marks and corrections in receipts are not allowed. In this case, they need to be rewritten.

At the top of the RKO, fill in the name of the organization and its structural unit (if any). If there is none, a dash is added.

“Codes” are filled in based on a certificate from the State Statistics Committee.

The receipt number is indicated according to the order of cash transactions. Numbering starts from the beginning of the year. RKOs are registered in the KO-3 registration log.

“Date of compilation” - the date of receipt of 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 cash receipt order, are filled out by the accountant. The Account Debit always includes an account for cash transactions (synthetic account 50 “Cash”).

In the column "Amount, rub. kopecks." The amount of money deposited into the cash register is written. It is indicated in numbers. The column "Purpose code" is filled in if the organization uses a coding system.

In the column “Accepted from___” the full name of the person who deposited the money into the cash register is written in the genitive case, and if the payment was made by a representative of a third-party organization, then “Name of the organization” and the full name of the authorized person.

In the “Base” column – the content of the financial transaction or the document on the basis of which the payment is accepted is shown.

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 “Amount” line is not completely filled in, then the empty spaces are crossed out.

In the “Including” line, enter the VAT amount in figures, or enter “excluding tax (VAT)”.

The "Appendix" indicates the primary documents that must be attached to the order.

The same entries are made in the receipt for the PKO as in the PKO. The “PAID” stamp is placed on the receipt and PKO. The receipt is torn off and given to the person who deposited the money.

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

The form for the cash receipt order is available.

Filling out the Cash Book.

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

The book can be filled out either manually or electronically.

The procedure for maintaining a cash book electronically.

In the morning of each next working day, the cashier needs to prepare two printouts: “Cashier’s Report” and “Cash Book Loose Sheet”. They contain the same details to fill out. They are numbered in order from the beginning of the year.

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

All loose sheets of the cash book, as necessary or at the end of the year, are stitched 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 is opened for a certain period, based on the number of transactions. Even before use, the sheets of the book are laced, numbered, sealed and certified by the signatures of the manager and chief accountant on the last page. The cash book is sealed with wax or regular seal.

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

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

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