Expenditure cash order (RKO) – download the form in the “My Business” service

Cash order as a legal category

Expenditure cash order (RKO) as a separate legal category is enshrined in the Russian Federation by Resolution of the State Statistics Committee of August 18, 1998 No. 88. According to this legal act, RKO should be used by organizations to issue cash from the cash register.
RKOs are created in 1 copy, signed by the head of the organization, as well as the chief accountant or a person having the necessary authority. The name of the form of cash receipt order in accordance with Resolution No. 88 is KO-2. According to the OKUD classifier, it corresponds to number 0310002.

You can download the RKO form from the link.

ConsultantPlus experts have prepared step-by-step instructions for completing cash transactions:

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How to fill out RKO

The cash order is filled out by employees of the budget organization related to the issuance of funds. There are sites on the Internet that offer to fill out an expense cash order online and then download or print it. We will use an example to show you how to correctly fill it out yourself.

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 of the cash receipt order are filled out 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, puts the date and signature on the 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 RKO is signed by the chief accountant and the head of the organization.

A ready-made example of filling out a cash receipt order for 2021 looks like this:

Is it necessary to issue a cash receipt order?

In accordance with information from the Ministry of Finance No. PZ-10/2012, Russian organizations have the right not to use forms of accounting documents contained in albums of unified forms of relevant sources. One of the albums of this type is included in the structure of Resolution No. 88, and it reflects the KO-2 form.

At the same time, in accordance with the same source, forms of documents that are approved by authorized structures on the basis of federal laws remain mandatory. Thus, in accordance with clause 4.1 of the Bank of Russia Directive No. 3210-U dated March 11, 2014, cash transactions must be formalized by business entities using cash outgoing orders corresponding to number 031002 according to the OKUD classifier, that is, exactly those provided for by Resolution No. 88.

In accordance with Art. 34 of the Law “On the Central Bank of the Russian Federation” dated July 10, 2002 No. 86, the Bank of Russia has the right to establish the procedure for conducting cash transactions for legal entities in general, as well as a simplified procedure for individual entrepreneurs and small businesses. Therefore, all taxpayers with the status of legal entities, entrepreneurs and small businesses are required to follow the provisions of Directive No. 3210-U. Thus, the legislation requires Russian organizations to use exactly the form of cash receipt order that is established by Resolution No. 88.

However, individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses or physical indicators characterizing a certain type of business activity, may not draw up cash documents and a cash book (clauses 4.1, 4.6 of Directive No. 3210-U) . Thus, if an entrepreneur takes into account the movement of business funds in the books of income (and expenses), then he may not formalize cash settlements.

Read more about cash discipline here.

Correct design

To fill out, you should use the unified form KO-2 - this RKO form has been in effect for a long time, despite the abolition of the obligation to use unified documents.
OKUD of this form 0310002. When issuing a sum of money for reporting, you must fill in the following RKO fields:

OKPO - enterprise code according to the territorial directory.
Company name in full or abbreviated form.
The department, if necessary, from which cash is spent on reporting.
Number - is entered in chronological order in accordance with the current numbering in the organization, reflected in the cash book.
Date – the day the order is filled out corresponds to the moment the money is issued to the accountable person.
The department code must be filled out if any are entered in the organization.
The accounting account in which the accountable amount is debited (account 71).
The analytical accounting code is filled in when maintaining analytics for this account.
Credit – account 50, intended for recording cash transactions.
Amount – the amount of money issued for the report is filled in with numbers.
Issue - the full name of the employee of the accountable person to whom the money is issued for reporting is filled in in the dative case.
Grounds – the basis and purpose of issuing cash (for example, issuing a report to pay for office supplies according to invoice No. 11 dated November 14, 2018).
The amount is written in words in the nominative case with a capital letter, kopecks in numbers, below the same amount is repeated in numbers.
An appendix is a documentary basis for the payment of funds against an employee; this can be a statement from an accountable person or an order.
Signatures of responsible persons - manager and chief accountant.
Received – the amount of money received by the accountable person from the cash register, date of receipt and signature.
By – passport details of the accountable person.
Issued - signature and full name of the cashier who issued the money for reporting from the cash register.

What basis should I indicate in form KO-2?

In the “Appendix” line, you must indicate the documents that serve as the basis for the cashier to issue funds to the accountable person.

As a rule, an application or statement is drawn up from the employee addressed to the manager, where the required amount of money is filled out, the purpose of its spending.

On the application, the manager puts an approval visa.

A visa application is sufficient grounds for the cashier to issue a sum of money from the cash register.

Issuance is also possible on the basis of an order from a manager, which states an order to pay a certain amount of money to a specific person.

In the line “Base”, enter a phrase starting with the words “Issue on account...”, then it is explained what exactly the money will be spent on.

filling

filling out an expense cash order for reporting – word.

Which sources of law provide a sample of filling out an expense cash order?

Filling out an expense cash order is not regulated by federal law. Resolution No. 88 provides brief instructions regarding the application and completion of the RKO form:

the contents of the operation must be recorded in the “Base” line of the order;
the “Attachment” line should reflect the list of attached documents.

Instruction No. 3210-U contains the following information on filling out cash receipts:

The cashier checks for the signature of the chief accountant or accountant, and if they are absent, for the signature of the manager. When registering a cash settlement on paper, the signatures must match the sample.
The correspondence of the cash amounts entered in figures with the amounts entered in words is checked.
The cashier checks the presence of supporting documents listed in the cash register.
Cash issuance is carried out by the cashier directly to the recipient specified in the cash settlement or power of attorney. The recipient is identified by an identification document, usually a passport. The cashier checks the information about the recipient of the money in the cash register with the information on the identity document.
The recipient of the funds must sign the cash settlement; if the order is drawn up in electronic form, then it can be signed with an electronic signature.

The procedure for applying an expense order

When issuing money from the cash register, a settlement account is drawn up. For this purpose, a standardized form can be used or a form developed on its basis, taking into account the existing specifics of the enterprise’s activities.

The document is issued by a specialist from the accounting department, a cashier and another official who, due to his duties, must deal with the preparation of these documents.

The basis for payment of cash is, in most cases, a statement from employees who are financially responsible persons. It must necessarily reflect the purpose of using the funds, as well as the director’s visa. The application does not need to be drawn up only in case of payment of salaries to employees.

Attention! From August 19, 2021, according to the Directive of the Central Bank of the Russian Federation, an application for the issuance of money may not be filled out if there is an order or other order from the management of the company on the payment of cash in certain areas.

After the initial preparation of the document, it is transferred to the cashier, where the cashier checks its correctness and the presence of all required details, including the manager’s signature.

Basic rules for filling out a cash receipt order, examples

The sample filling out of the cash register must meet the following key criteria:

if the enterprise does not have structural divisions, a dash should be placed in the corresponding paragraph of the form;
the numbering of cash registers must correspond to the sequence established in the journal of registration of accounting documents (form KO-3, introduced by Decree No. 88);
in the column “OKPO Code” information from state statistics is recorded;
the date of drawing up the order must correspond to the date when the cash was issued from the cash desk;
the amount is written in rubles using commas, for example 100.45 rubles;
in the “Amount” column, the amount of money issued from the cash register is recorded in words, and the number of rubles should be indicated by a phrase starting with a capital letter, kopecks - by numbers;
similarly to the rules formed for the “Amount” column, the “Received” column is filled in.

The listed points reflect problematic, controversial points common among Russian accountants who discuss certain examples of filling out cash receipts.

You can download the completed sample RKO-2 on our website.

RKO for report. Sample

Let's look at the example of filling out cash registers in a sub-report.

LLC "Company" sends manager Pyotr Aleksandrovich Vasechkin on a business trip. Based on Order No. 110 of September 11, 2017 on sending on a business trip, the employee must be given money for travel expenses in the amount of 5,000 rubles.

RKO can be filled out by hand or using software and hardware:

document number and date;
name of the organization and its structural unit;
FULL NAME. the employee to whom the funds are issued;
basis for issuance;
amount to be disbursed;
identification document of the recipient;
accounting and analytical accounts.

When receiving funds, the employee must fill out the amount received by hand, sign and date it received.

Sample of filling out RKO in a report

How to fill out a cash order in banking

The instructions of the Bank of Russia dated July 30, 2014 No. 3352-U establish the forms of documents involved in cash transactions, which are mandatory for use by Russian credit institutions. Among these is an expense cash order, which is assigned the number 0402009 in OKUD. This document is generally similar to what is used by legal entities and individual entrepreneurs in the general case - in the KO-2 form. Instructions No. 3352-U also contain instructions for filling out the “banking” version of cash settlement services.

The wording contained in Directive No. 3352-U reflects the specifics of filling out form 0402009 in correlation with the requirements of banking legislation. For example, in the structure of this form there is a “Symbols” item, in which you need to enter parameters that record the assignment of monetary amounts to one or another category. There is no such item in the KO-2 form.

Results

The form of expense cash orders is approved by law and is mandatory for use by all business entities. An exception is made only for individual entrepreneurs - subject to a number of conditions. Banking organizations have their own form of cash settlement.

about the latest changes in the procedure for conducting cash transactions in the article “Procedure for conducting cash transactions in 2021.”
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