How to fill out an expense cash warrant and what it is

It is impossible to imagine our society without transactions connected in one way or another with money. Every day, countless organizations exchange money with individuals. And of course, special documents have been created for the legitimacy of this process. One of these documents is the RSC.

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An account cash warrant is a document upon presentation of which money is received from the cash desk. This document has a unified form KO-2, confirmed by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88.

According to articles 14 - 21 of the "Procedure for Conducting 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 rules for filling out the KO-2 form and issuing cash by cash desks of organizations.

In what cases is the KO-2 form used?

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

• If necessary, transfer the organization's cash proceeds to the bank's current account.
• When cash must be used by an employee to carry out business activities 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, repair of equipment), then the document indicates the specific purpose for their issuance, which does not contradict 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 his enterprise does not have other employees besides him.

Filling out a cash receipt

Only an accountant (or a 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 execution of the document, it is considered invalid.

Header completion

In the title of the document, you must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is placed.

Filling in the graph

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

The number of the document must correspond to the number in the register of receipt and expenditure cash documents. The journal has the form KO-3.

The date of drawing up an expenditure cash warrant must correspond to the date of cash withdrawal from the cash desk. In the corresponding column, the date is indicated in Arabic numerals in the following format: DD.MM.YYYY.

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

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

In the column "Debit, analytical accounting code" the corresponding accounting code for the account indicated in the column "Debit, offsetting 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 column "Credit" must contain the number of the account, on the credit of which funds are withdrawn from the cash desk. That is the number of the account from which the money is transferred.

In the column "Amount, rub. cop." indicate in Arabic numerals in Russian rubles the amount of money issued from the cash desk of the organization.

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

Filling in the lines

Filling in the lines in the form KO-2 is performed 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 line “Reason __”, the accountant must indicate the content of the financial transaction, that is, the purpose, reason, or on the basis of what reason the funds are transferred to this person. Depending on the purposes described in the paragraph “In what cases the KO-2 form is used”, the following is written in the line: “Cash proceeds for transfer to the bank’s current 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 the recording is crossed out. It should also be noted that if in the column “Amount, rub. cop." the amount to be issued is indicated with kopecks, regardless of the numerical value (for example, 500-00), then kopecks must also be indicated in the line (“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”) either.
• The line "Appendix __" indicates the attached documents, on the basis of which the funds are issued from the cash desk.

If funds are issued to a person of 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 an expense cash warrant

Requirements for the operation

An accountant's cash order issued by an accountant must be registered in the register of receipts and expenditures of cash documents. Further, it is signed by the head and chief accountant (or a person having the appropriate authority). It is worth noting that the signature of the head is not required if there is one 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 cash only to the person whose details are indicated in the form. If a mistake was made when filling out the form, then the cashier is obliged to return the form to the accounting department.

Further, in the line “Received __”, the person to whom the money is issued from the cash desk must indicate the amount received, already filling it out with the same rules as the line “Amount __” is filled in, sign and put the date in the corresponding lines.

Funds can be issued both in Russian and foreign currencies

After the implementation of the operation for the issuance of money for cash settlement, the cashier is obliged to record the recipient's passport data in the line "To __". Then, sign, give a transcript of the signature and put down the date of the operation in the appropriate lines. In the documents attached to the consumable, he must 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

Maintaining cash registers is also acceptable in electronic form. It is important that the design comply with the unified form KO-2.

You can keep 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.

A completed document in the form of 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, the withdrawal of funds using an expense cash warrant in the form of KO-2 is quite legal and should not cause difficulties in use.