Expenditure cash order 0310002 sample filling. A sample of filling in an incoming and outgoing cash order, a receipt, a consumable. How to draw up an incoming cash order for the transfer of money from the cash register to the cash desk of the company

Expenditure cash order (RKO). Form KO-2 is a financial statement document with the help of which funds are issued from the cash desk of an enterprise (organization). The form of the form is unified, approved at the legislative level by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 (as amended on May 3, 2000), OKUD code 0310002. The document is drawn up depending on the procedure for conducting cash transactions at the enterprise. The order is filled in a single copy by an accounting officer or other authorized person.

After filling out, the document is registered (as well as) in the registration log in the form No. KO-3. As a rule, the documents that are the basis for the issuance of funds are attached to the expenditure cash warrant. However, it is worth noting that if the documents attached to the order bear the signature of the head, then it is no longer required at the RKO.

Several employees of the enterprise related to the issuance and receipt of funds take part in filling out the cash order. So, when filling out an order, you should follow the following instructions:

• the field "Organization" must contain the name of the business entity, and the column "Structural subdivision" - its subdivision that issued the warrant. If such a structural unit is absent, then a dash is put in the column;
• in the lines "Document number" and "Date of compilation" the number of the order is entered according to the registration log in the form KO-3, as well as the date of its compilation in the format DD.MM.YYYY;
• the column "Debit" contains the code of the structural unit in which the funds are issued (in the absence of such, a dash is put), the number of the corresponding account, sub-account, the debit of which displays the expenditure of funds from the cash desk, as well as the code of analytical accounting for the corresponding account (dash - if the use of such codes in the organization is not carried out);
• the line "Credit" displays the number of the accounting account, on the credit of which the funds are issued. As a rule, this is account 50 "Cashier";
• in the field "Purpose code" a code is entered that displays the purpose of using the funds issued from the cash desk. If such codes are not used at the enterprise, a dash is put;
• the line "Issue" contains the surname, name, patronymic of the person to whom this money is issued;
• the line "Basis" displays the content of the business transaction. For example, an advance on travel expenses, the issuance of material assistance, etc.
• the amount of funds to be disbursed is displayed in the "Amount" line and must be written in words. If, after putting down, there is free space in the line, a dash should be put;
• the "Application" field displays the details of the primary documents that serve as the basis for the issuance of funds from the cash desk.

After filling in the above information, the signatures of the chief accountant and the head of the enterprise with their transcripts are affixed. Then follow the lines filled in by the person who receives these funds. In the line “Received”, the amount of money received from the cash desk is indicated in words, the date of receipt and the signature of this person are affixed under it.

After the issuance of money, the cashier of the enterprise, in the lines provided for this, indicates the name, number, date, place of issue of the document that certifies the identity of the person who received the money from the cash desk. Below is the signature of the cashier with its transcript. The cashier of the enterprise is obliged to check the document for correctness of compilation and cancel the annexes to it with the stamp "Paid" or the stamp of the enterprise with the date. After repayment, the expenditure cash warrant remains at the cash desk of the enterprise. When repaying the overspending on, the basis for issuing a cash amount for cash settlement from the cash desk is the report of the accountable person.

From June 1, 2014, according to the Directive of the Central Bank of the Russian Federation No. 3210-U, it is established. The new procedure for conducting cash transactions provides for the previous incoming and outgoing cash order 2019 (PKO - receipt form KO-1 according to OKUD 0310001 and RKO-expenditure form KO-2 according to OKUD 0310002). Here is an example of registration, filling out and a sample, as well as a form for an incoming and outgoing cash order. Moreover, the receiver and consumable can be downloaded for free.

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

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

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

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

Registration of cash documents can produce:

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

  Note: in the absence of the chief accountant and accountant

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

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

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

Keeping a cash book in electronic form for free

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

What is it needed for Incoming cash order (or PKO, Prikhodnik)? This is the primary accounting document that is used to formalize the receipt of funds at the cash desk of an organization or individual entrepreneur.

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

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

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

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

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

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

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

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

So, let's briefly summarize the application of this primary document. All cash of an organization or an individual entrepreneur - an individual entrepreneur - is drawn up, held by a "prikhodnik" - a cash receipt order - PKO.

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

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

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

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

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

A cash receipt order may be issued at the end of cash transactions on the basis of a control tape removed from cash registers, strict reporting forms equivalent to a cash receipt, other documents provided for by Federal Law No. 54-FZ of May 26, 2003 "and (or ) settlements using payment cards”, for the total amount of accepted cash.

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

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

Note: Letter of the Federal Tax Service of Russia dated 07/09/2014 No. ED-4-2 / ​​13338

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

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

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

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

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

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

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

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

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

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

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

The issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an account cash warrant - "consumable".

The legitimacy of the tax authorities to check whether organizations and individual entrepreneurs comply with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

An expense cash warrant is a form, the form of which is officially approved at the level of federal legislation. Find out what is the structure of the relevant document, how to fill out the form of an outlay cash warrant 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 form of an account cash warrant can be submitted 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, in modern operating systems they are not installed by default.

If you decide to download the expendable cash warrant form in Excel format, then you will have a more versatile file at your disposal. For example, when it is created in one version of Microsoft Excel, it is 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 that differ from 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 with filling in the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, it is possible to mistakenly affect other elements of the document's formatting, as a result of which its structure may be violated.

What unified form should the RKO form correspond to

In accordance with the provisions of the 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 an RKO form. This form was approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

Read more about legal requirements for primary documents in the article. "Primary document: requirements for the form and the consequences of its violation" .

NOTE! From 08/19/2017, new rules for conducting cash transactions are in force, which you can familiarize yourself with.

How to download the RKO form for free

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

NOTE! It is important not only to download the RKO of the current form in one of the formats presented, but also to make sure that the file does not have the “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 box next to the corresponding attribute.

Download cash receipt — this is still half the battle, the next task will arise - to fill it correctly. Consider the key points of this procedure.

Do I need to print the form of an expense cash warrant KO-2

Filling out the cash register can be carried out both on a computer - with subsequent printing, and manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions can also be involved - in this case, the printout of cash registers is optional (order files are stored in the memory of the corresponding programs and signed using an EDS). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign these documents: the head, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO template might look like this:

This completed sample cash receipt can be used as a template for your organization's cashier.

What you should pay special attention to when filling out the form of an expense cash warrant:

• in the column "OKPO Code" it is necessary to indicate the data corresponding to those contained in the registers of state statistics;
• if the enterprise does not have structural divisions, then a dash must be put in the corresponding column of the form;
• in the column "Document number" the CSC number should be fixed in order, as a rule, the calculation starts 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 a hyphen (for example, 200.75 or 200-75);
• data is entered in the item “Code of special purpose” only if the organization in practice uses a system of codes by which the expenditure and receipt of funds are determined;
• in the “Amount” paragraph, which is located below the table, the amount of funds issued under the CSC should be indicated, in rubles - in capital letters the first word, in kopecks - in numbers;
• in the column "Bases" you need to indicate the content of the business transaction
• the column "Application" contains information about the document that is the basis for the cash transaction (for example, it can be a payroll - when paying salaries in cash) indicating the number and date of its compilation.

Read more about filling out the payroll in the article. "Sample filling in the payroll T 49" .

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

Innovations in the procedure for registration of RSC 2019

Fortunately, there were no changes in the procedure for filling out cash registers in 2019. They were before. So, 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 orders:

• The cashier has the right to draw up at the end of the working day one cash settlement for the entire amount issued per day from the cash desk, but on the condition that there are fiscal documents of the online cash desk 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, however, signatures are now checked against samples only if the document was drawn up on paper.
• If the RKO is issued in electronic form, then the recipient of money has the right to put his electronic signature on the document.
• You can issue money for a report by order of the director; now it is not necessary to ask for a statement from the accountant. However, the chosen procedure for issuing funds (upon an application or order) should be fixed in the Regulation 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 the changes in the procedure for issuing a report.

Results

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

An account cash warrant is a form that has a standard established form KO-2. The form is printed in strict accordance with the form and changes are prohibited.

An account cash warrant serves as the basis for the cashier to issue money from the cash desk. In this case, a number of conditions must be met. The document must certainly be certified by the signatures of the managers - the director (manager) and the chief accountant.

The second condition for receiving money under a cash order is the provision by the recipient of an identity document. The identity of the recipient is recorded.

Without a receipt for receipt, where the amount is prescribed, an expenditure cash warrant is not valid. In this case, there is a shortage in the cash register.

In the event that money is issued to any person by proxy, a corresponding entry is made in the expenditure cash warrant (the same procedure is carried out when issuing through a statement). The power of attorney is attached to the order.

Entering data into an account cash warrant is done in a clear, legible handwriting without errors. Erasures or corrections are prohibited. Like other primary documents of the cash desk, an expense cash warrant is registered with the assignment of a number.

The RKO form is issued by an accountant. Each debit transaction is accompanied by one cash register. The form is dated on the day of the expenditure cash transaction.

An account cash warrant is recorded in the journal in the form of KO-3. The numbering of expenditure orders is serial. The beginning of the countdown coincides with the beginning of the calendar year. in the prescribed form can also be bought in our store.

All details provided in the cash order, such as the name of the organization, codes, numbers of corresponding accounts, the number and exact number of the statement, must be filled in. Fields where information is objectively absent are crossed out.

If the debit transaction is not carried out through an expense cash warrant, but, for example, a statement or invoices, then such documents must contain the details of the RKO (seal imprint). Documents initiating the issuance of money are attached to the RKO. The list of such documents is recorded in a special column of the order.

An account cash warrant in our store is sold in lots of 100 pieces. You can buy goods around the clock. If you have any questions, please contact the specified contact numbers during the working hours of our office.