Do I need a stamp on RKO? Rules for filling out an expense cash order

How to apply for RKO

Below are the basic rules and procedure for registering settlement settlements for individual entrepreneurs and organizations. A sample of this document is also attached.

• There is a special point where you need to indicate the structural divisions of your company. If they exist, then we indicate them. If they are not there, then put a dash.
• You must number such documents in the order of their appearance and enter them in a special journal, Form KO-3.
• Don’t forget to fill in the “OKPO Code” column.
• The document is drawn up exactly on the same day on which the funds were issued. It is important.
• We write rubles in numbers, we write kopecks after the decimal point (example - 100.40 rubles).
• There is also a column “Amount”. In it, rubles are written in capital letters, kopecks are indicated in numbers.
• We draw up the “Received” column according to the same principle.

Sample of filling out the RKO form in 2021

RKO sample that can be used by both companies and entrepreneurs

What should a cash receipt order look like?

Sample

Sample cash receipt order for depositing cash to the bank

Cash settlement service for depositing cash at the bank

RKO for payment of wages according to the statement

RKO for payment of wages according to the statement

How to fill out RKO correctly in other cases

In the case of payment of money to provide financial assistance to an employee, a correct entry must be made in the “Base” field, for example, “Issue of financial assistance.” In addition, in the “Attachment” field you need to refer to the number and date of the corresponding application.

Who has the right to sign the document

Below is a list of officials who must sign the cash receipt order.

• Head, General Director of the company.
• Cashier or accountant performing his duties.
• Recipient of funds.

This document is not stamped.

How to issue a cash order in 1C: Accounting 8.3 (edition 3.0)

2016-12-20T12:15:34+00:00
Arranging for the withdrawal of cash from the cash register of an enterprise - it would seem that there is nothing complicated about it? But novice accountants also have questions here when it comes to real accounting situations. What to write in the base, what in the appendix... and so on.

Today in the lesson we will analyze the most common situations in practice in the 1C: Accounting 8.3 program, edition 3.0.

In order not to miss the release of new lessons, subscribe to the mailing list.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

An expense cash order (abbreviated as RKO or consumable) is a document with the help of which the issuance of funds from the organization’s cash desk is formalized.

The consumable form has a unified form KO-2.

The numbering of consumables begins anew every year from one and must be continuous: 1, 2, 3...

The recipient of the funds is required to present an identification document (for example, a passport), the details of which are entered into the cash register.

The consumable is signed:

• head
• chief accountant or a person authorized to do so
• cashier
• recipient of funds.

At the same time, if the manager’s signature is already on one of the documents attached to the order and authorizing the issuance of money, then his signature on the cash register is not required.

The debit order is not stamped, but the “Paid” stamp may be used to prevent the repeated issuance of money on the same order.

The cash receipt order is issued in one copy and remains in the cash register.

Registration of cash register in 1C

To issue a cash debit order in the program, go to the “Bank and Cash Office” section, “Cash Documents” item:

In the form that opens, click the “Issue” button:

The new document form opens:

Let's look at how to fill it out in different situations.

Payment to the supplier

03/01/2016 40,000 rubles (excluding VAT) were issued from the cash register to V.V. Petrov. as payment under agreement No. 48 dated 02/15/2016 for chairs according to delivery note No. 351 dated 03/01/2016.

Petrov V.V. acted on behalf of Supplier LLC in accordance with power of attorney No. 17 dated February 20, 2016.

As an identification document, Petrov V.V. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Issuance to an accountable person

On 03/01/2016, 5,000 rubles were issued from the cash register to employee Anna Grigorievna Belkina for household expenses in accordance with the application written to her for the release of money for reporting dated 03/01/2016.

As an identification document for Belkin A.G. presented a Russian Federation passport series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Payment of wages

09/10/2016 senior cashier Fyokla E.B. issued to the cashier Plyushkina I.V. 104,400 rubles to pay wages to employees for August 2021 according to payroll No. 1 dated 09/08/2016.

Completed order in 1s:

Its printed form:

Transferring funds to the bank

03/01/2016 Plyushkina I.V. received funds from the cash register in the amount of 100,000 rubles for crediting to the settlement account of Jupiter LLC in the bank GPB BANK (JSC).

As an identification document, Plyushkina I.V. presented a Russian Federation passport series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Repayment of the loan to the counterparty

On March 1, 2016, 450,000 rubles were issued from the cash register to Nesterenko L.P. as debt repayment according to loan agreement No. 56 dated February 20, 2016.

As an identification document Nesterenko L.P. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

How to fill out a cash receipt order. Preparation of cash documents: PKO, RKO, cash book

All organizations, including small enterprises, must prepare cash documents, but individual entrepreneurs may not draw up a cash book, draw up PKO and RKO. Correct and timely execution of cash documents is the responsibility of every organization.

Receipt cash order

When cash is received at the cash desk, it is drawn up according to form No. KO-1 in one copy. The PKO receipt is issued to the depositor of money to the cash desk.

When cash proceeds are received from citizens or organizations, a cash receipt receipt is issued, and a cash register receipt is drawn up for the entire amount of revenue for the day based on the control tape. The cashier must enter cash into the cash register before the end of the working day or the arrival of the collector.

The numbering of the PKO is arbitrary, usually in ascending order; you can use a letter code or a date.

Account cash warrant

When issuing money from the cash register, it is drawn up according to form No. KO-2 in one copy, and the recipient is given a RKO receipt.

When issuing salaries to full-time employees, a payroll sheet is drawn up in Form No. T-49 or a payroll sheet in Form No. T-53. A RKO is drawn up for the entire amount of the salary paid.

Corrections in PKO and RKO are not allowed; if an error is made, a new document must be drawn up.

Orders can be entered on paper by hand or in an automated manner.

Journal of registration of incoming and outgoing orders

Currently, the journal for registering receipts and expenditure orders in form No. KO-3 is not a mandatory document; it is not mentioned in the Procedure for Conducting Cash Transactions. Whether or not to keep a journal is a voluntary matter for the organization. There is no responsibility for its absence or non-filling.

The journal is intended for preliminary registration of PKO and RKO: the date, number, amount of the document and a note are indicated. After registration in the journal, monetary documents are transferred to the cashier's office.

The registration log is stored in the organization’s archives for 5 years.

Expense cash order is a document belonging to the primary category. Let's consider what criteria Russian organizations must follow when filling it out.

Basic requirements of the Bank of the Russian Federation

Changes in the use of cash register systems, in particular, the introduction of online cash registers, entailed a number of adjustments in the procedure for recording cash transactions (instruction No. 4416-U dated June 19, 2017, which came into force on August 19, 2017).
The procedure for conducting cash transactions with cash on the territory of the Russian Federation is established by the Bank of Russia. It is uniform and mandatory for legal entities. It is necessary to establish a limit on the cash balance in the cash register by administrative document (order), which is calculated using a formula in accordance with the instructions of the Bank of Russia.

IMPORTANT!

Small businesses and individual entrepreneurs, in accordance with the letter of the Federal Tax Service of Russia dated 07/09/2014 No. ED-4-2/13338, have the right not to set a cash balance limit.

All cash transactions are documented with cash documents and reflected in the cash book. Operations for the receipt and expenditure of cash are recorded as receipt or expense cash orders (you can create one receipt and one expense order after the end of the shift).

Receipts and withdrawals of cash are reflected in the cash book, entries are made in it for each incoming and outgoing order. At the end of the working day, the cashier checks the cash in the cash register with the balance in the cash book and certifies the entries in it with a signature. If there is no movement of money through the cash register during the day, no entry is made in the book.

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 in 2017-2018.

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 presence of the manager’s signature. 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.

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.

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? We present step-by-step instructions for those who work with cash and conduct cash transactions.

• In the header of the cash receipt order, you must indicate the name of the enterprise and its structural unit (if there are any, and if not, a dash is placed in the line “structural unit”).
• The column “OKPO Code” is filled in according to state statistics. Codes are assigned upon registration of an enterprise.
• The “Document number” column requires indicating the order number in order. Numbering continues continuously throughout the calendar year, and begins again on January 1 of the following year. In this case, the numbering of orders must correspond to the entries in the journal for registering incoming and outgoing cash documents (unified form KO-3).
• The “Date of Compilation” column indicates the date of cash issuance from the cash register. The date is indicated in the format DD.MM.YYYY, which means writing the day and month in two digits, and the year in four. For example, 02/08/2014.
• The columns “Debit” and “Credit” are not filled in in those organizations that use a simplified taxation system. In this case, you just need to leave them empty.
• In the column “Amount, rub., kopecks.” The amount of the amount dispensed from the cash register is indicated in digital format, separated by commas. For example, 1678.45 rubles.
• The column “Purpose code” is filled in only if the enterprise uses a code system for the expenditure and receipt of funds. Otherwise, the column is left empty.
• In the “Issue” column, you must indicate the last name, first name and patronymic of the employee in the dative case to whom the money is issued. For example, Inna Petrovna Sokolova.
• In the “Bases” column, the basis for issuing funds (type of expense) is indicated. For example, an advance, on account, salary, loan.
• The “Amount” column indicates the amount of funds issued in words. In this case, the number of rubles is written with a capital letter and from the beginning of the line, and kopecks are indicated in numbers.
• The “Appendix” column should contain a list of primary documents with dates and numbers on the basis of which cash is issued. These can be orders or orders (extracts from orders) of the manager, contracts, receipts or powers of attorney.
• The “Received” column must be filled in by the person receiving the cash. The amount in this column must be written in words with a capital letter, rubles must be written in words, and kopecks in numbers. The recipient must sign the amount and the date the funds were received.
• In the “By” column you must enter the name of the document presented by the recipient (he must prove his identity), its number, date and place of issue. The column can be filled in by both the recipient of the funds and the employee who issues the cash.
• In the “Issued” column, the cashier indicates his data: last name, first name, patronymic. The column should be filled in only after cash has been issued.

https://youtu.be/dysWYHADvBk

How to properly report money

When issuing cash to report on a cash receipt order, the accountant must adhere to certain rules established by the procedure for conducting cash transactions (clause 6 of the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). Let's consider the main actions of an accountant:

1. The employee is checked for debt on previous advances issued for reporting purposes. If there is one, then you cannot issue a new amount. You must first pay off your existing debt.
2. If there is no debt on account 71, the employee’s application is accepted, which contains a request for the payment of a certain amount for a specified period, written in free form addressed to the manager. The manager's decision, signature and date are checked. Such a statement serves as the basis for issuing money for reporting.
3. Next, a cash receipt order is issued in a single copy. Signed by an accountant or manager if both positions are occupied by the same person.
4. The completed RKO, together with the application, is handed over to the cashier, who checks all items of the consumables for correct filling, and checks them with the document for the basis of issue.
5. The cashier prepares the money, checks the identity of the accountant using the passport received from him, gives him the cash register for recording the amount, signing and date.
6. After checking the records made by the employee, the cashier issues the money and puts his signature on the cash register.
7. Then an entry is made in the cash book, and the tear-off part of its sheet is stitched with the cash receipt order.

IMPORTANT! Individual entrepreneurs, in accordance with the instructions of the Central Bank of the Russian Federation No. 3210-U, from 06/01/2014 may, at their discretion, not issue receipts and expenditure orders and not maintain a cash book.

Salary payment

Payment of wages at the cash desk is carried out according to payroll or payroll statements. The deadline for payment of wages is determined by the manager and indicated in the statement. The maximum period is 5 days, including the day of receiving cash from a bank account.

The employee signs the statement and receives the salary amount in his hands. On the last day of issue, the cashier checks the statement to whom the money was not paid and puts a stamp next to the name or writes: “deposited.” Calculate totals of money actually disbursed and deposited and record statements thereof.

The cashier signs the statement and submits it to the accounting department for verification and signature. For the amount of wages actually paid, cash settlements are compiled and an entry is made in the cash book.

Sample RKO for issuance for reporting: what does the document consist of?

Looking at the cash receipt order form, we can roughly divide it into three main parts:

• the first indicates the details of the document;
• in the second it is written for what purposes and to whom the money is given, with corresponding accounts and signatures of responsible persons;
• in the third, the procedure for issuing cash with the signatures of the performers is formalized.

Here you can issue a cash order in form No. KO-2, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Let's look at a sample of line-by-line filling of RKO for a sub-report - what information should be entered into it and how.

Corrections when filling out RKO are not allowed. The document must be drawn up without errors or blots. In an organization, a manager can perform the functions of an accountant and cashier. In this case, it is recommended to reflect this fact in the accounting policy.

RKO: in Word or Excel

To record payments from the organization's cash register, use an expense cash order: RKO in word or excel can be found below. The document is needed when transferring cash to a current account, issuing money against a report or salary, paying travel expenses, etc.

Expenditure cash order: -2020 (word)

As RKO, organizations and individual entrepreneurs must use the unified form KO-2 (OKUD 0310002). We recommend downloading the 2021 cash order form (word) from us: it fully meets the requirements of the law.

RKO: in Excel

You can also use RKO in excel. It contains the same columns as in the word document - choose the one that is convenient for you.

RKO is issued in one copy. It is issued by the employee who issues the money, but the recipient also enters some information. How to fill out RKO - read on.

The cash disbursement order is filled in when you withdraw cash from the cash register:

• to the bank for crediting to the current account,
• on account - upon a written application from the recipient, in which he must indicate the amount and period for which he is taking cash,
• for personal use by an employee, for example, for travel expenses or as financial assistance,
• for the needs of the enterprise - in this case, you must indicate a specific purpose for issuing money, for example, for business expenses.

Example of filling out RKO

RKO can be issued on paper or electronically. It's easy to fill out the form. Download a sample of filling out a cash flow order that is current in 2021 - you can simply replace the data with your own.

RKO

The amount you enter in the KO-2 form should not exceed 100 thousand rubles. Anything that exceeds this limit must be carried out by bank transfer.

An expense cash order can be issued by:

• Chief Accountant,
• an accountant or employee (for example, a cashier) appointed by the manager,
• director (in the absence of a chief accountant and accountant).

RKO is always drawn up on the day the money is issued.

Start filling out the RKO by filling out:

• the full name of the company indicating the organizational and legal form,
• OKPO code,
• form numbers in accordance with internal document flow,
• dates of completion,
• code of the structural unit that issues money. If it is not there, put a dash,
• number of the subaccount in which cash is accounted for,
• analytical accounting code (if required),
• loan (i.e. account number that reflects the disbursement of funds),
• amounts in rubles (in numbers).

Next, the procedure for filling out the RKO is as follows:

• you need to enter the full name of the person you are giving the money to,
• indicate the basis for issuance, for example: salary, financial assistance, business trip expenses, etc.,
• indicate the amount in words,
• enter the name, date and number of the attached document on the basis of which you are issuing money. This could be a payroll, receipt, order, contract, etc.

The cash receipt order must contain the signatures of the director or authorized employee, as well as the accountant. They definitely need to be decrypted.

The next part is filled out by the employee who receives the money. He points out:

• The amount issued is in words, and kopecks are in numbers. The remaining blank part of the line must be filled with a dash.
• Date of receipt of money.
• Passport details.

Signatures are placed by the cashier who issued the money and the employee who received it. Without filling out this part, the RKO will be invalid. In this case, the money will be considered appropriated by the employee who issued it.

The cashier can draw up one cash register at the end of the working day for the entire amount issued during the day, but provided that there are fiscal documents of the online cash register - checks or BSO.

Corrections in the cash receipt order are not allowed.

To avoid mistakes, use the MySklad service - you can fill out online and print a cash receipt order in a few clicks.

RKO: fill out online

You just need to enter the amount and basis of payment, select the expense item and recipient, and the system will automatically generate and number the document.

In MyWarehouse you can also download a complete list of expenditure orders for all time. This is convenient for reporting - the total amount of funds issued is immediately visible.

More than 1,000,000 companies already print invoices, invoices and other documents in the MyWarehouse service Start using

How to fill out RKO: difficult cases

Although filling out the RKO is not difficult, in special cases problems arise. We've sorted out the most common ones.

Payment to the supplier through the cash register: how to issue cash settlement

Be sure to request a power of attorney from the supplier’s representative to receive from your company a specific amount under a specific agreement, delivery note, etc. It must be attached to the RKO. Note that:

• When filling out an expense cash order, in addition to the details of the power of attorney, you must indicate the full name of the representative and his passport details.

A power of attorney to receive money without it being signed by a RKO representative does not prove that he received it.

• In the “Bases” line, you must enter the details of the contract, invoice, etc., as well as the names of the goods.

• If payment is made under several contracts at once, it is better to draw up a separate order for payment for each of them. It will be clearly visible how much was paid for each delivery.
• When recording this order in the cash book, you need to indicate the full name of the representative, details of the power of attorney and the name of the supplier.

How to fill out cash settlements for the issuance of accountable amounts: sample

Since August 19, 2021, the Bank of Russia has issued instructions according to which money can be issued on account by order of the director. An application from an accountable is no longer required. The main thing is to indicate the chosen issuance procedure (by application or by order) in the company’s accounting policy.

As a basis in the RKO, when issuing a report, write “under report” and indicate the document (“application”). Be sure to note the date it was compiled. Settlement payment system for issuing accountable amounts - change the data and use it as a template.

FAQ

Let's look at the main questions about registering an expense cash order.

What is the validity period of a cash receipt order?

RKO is issued for one day. The money must be received exactly on the date of its execution. If you didn’t have time, fill out the RKO form in word or excel again.

Should there be a new numbering of PKO and RKO from the beginning of the year?

There are no instructions regarding the assignment of serial numbers to orders. It is not necessary to update the numbering of PKO and RKO from the beginning of the year - this can be done quarterly. The main thing is chronological order.

Whose signatures should be on the cash receipt order?

In total, the order must have four signatures: the director, the chief accountant, the cashier and the person who received the money.

Is there a stamp on the cash receipt order?

There is no need to put a stamp on the form, as it relates to the internal documentation of the organization.

Is a register of registration of PKO and RKO necessary now?

Today, a logbook for registering PKOs and RKOs is not required. Information on orders must be reflected only in the cash book.

Where are PKO and RKO filed?

Expense and receipt cash orders, as well as related documents, are filed with the cashier's reports. As necessary, but not more than once a year, reports are bound and sealed, like a cash book.

Is it necessary to indicate the intended purpose code in the cash receipt order?

The target purpose code in the cash receipt order is indicated only for target financing. If such codes are not used in the company, put a dash.

You may need other documents:

Receipt cash order

Cash limit

Payment order

Source: https://www.moysklad.ru/poleznoe/formy-dokumentov/rko/

Basis in RKO when issuing for reporting

As we have already found out, only after the accountant’s application is signed and dated by the manager, the accountant can issue a cash settlement and pay the money to the accountant. The application can be written either by hand or submitted in printed form. It might look something like this:

To the Director of Rassvet LLC

M. M. Shipovalov

from employee Yu. V. Zvyagintsev

Statement

Please give me 1,000 rubles. 00 kop. (one thousand rubles) for a period of 10 calendar days for the purchase of fuel and lubricants for a company car.

Yu. V. Zvyagintsev 03/12/2016

I allow

Director ______________ M. M. Shipovalov 03/12/2016

When registering RKO, in the line to indicate the basis, write “under report” and indicate the document: “application”, with the date of its preparation. It is also recommended that the application form be approved by order on accounting policies as an annex to the regulations on settlements with accountable persons.

IMPORTANT! From 06/01/2014, on the basis that an employee of an organization is considered to be a person working under both an employment and a civil law contract, money on account can also be issued to persons who have entered into a civil law contract with the organization.

For novice accountants, as well as for those practicing accountants who want to check themselves on the correctness of filling out the cash register accountant for an accountable person, we offer filling out an expense order for reporting right here.

It must be remembered that before starting to fill out the cash register accountant, the accountant must receive from the employee his own handwritten application, endorsed by the manager. You need to draw up an expense cash order carefully; you must not make mistakes or make corrections. To do this, we advise you to download our sample and always have it at hand.

The main form drawn up when issuing cash from the company's cash desk is a cash expense order (RKO). It must be filled out every time money is spent in the course of business or other activities. The procedure for conducting cash transactions allows only entrepreneurs who keep records in a simplified version not to use cash settlement services.

The regulatory act that came into force in 2014 determines that you can use not only the standard KO-02 form, but also your own forms developed taking into account the needs and characteristics of the activity.

An expense order can be drawn up by an accountant, including a chief accountant, a cashier, the head of a company (if there is no accounting department at the enterprise) or a hired specialist hired under a contract. In this case, all necessary signatures are affixed by the director of the organization.

A form purchased from a printing house or filled out using specialized programs can be used. The consumable must not contain any corrections, otherwise it is considered invalid. If an error is made, the document must be reissued in the correct version.

The basis for spending money, with the exception of salary, is the employee’s statement, signed by the director of the company, indicating the direction of spending.

The issued form is presented to the cashier, who accepts it and checks that it is filled out correctly and that all required signatures are present. Then he records it in the log book.

Before issuing cash, the official must request an identification document from the recipient. After checking with him, the cashier enters the details of the passport or other document in the appropriate fields. Then the cash register employee transfers the funds to their recipient, who needs to count them and, if the amount is correct, sign for the consumables.

Important! If money is issued to an authorized person, then the power of attorney is checked along with the passport, after which it is attached to the cash register.

Employees can be paid according to payroll or payslips. In this case, when closing them, expense orders for the total amounts are also drawn up. The document is then handed over to the cashier, who stamps it “Paid.” Together with the cashier's report at the end of the day, the cash register is submitted to the accounting department.

Please pay attention! Employees who were given money for or for business expenses must report on the fact of their expenditure. Acceptance of money at the cash desk is carried out on the basis.

Expense cash order sample filling

Let's look at a sample of filling out the RKO.

At the top of the document is written the name of the company and its code according to the OKPO directory. If the form relates to a specific department, then its name must be indicated below. Otherwise, “-“ is placed here.

To the right of the title of the document “Cash expenditure order” the serial number and the date of its execution are written down. The latter should look like DD.MM.YYYY.

The following table contains accounting data - corresponding debit and credit accounts, codes of structural divisions and analytical accounting - if they are used in the enterprise. Then the RKO amount is written down in numbers. The “Purpose Code” field should be filled in only if the company has developed and uses the necessary coding system.

In the “Issue” field, write your full name. the person to whom funds are released from the cash register. It is not allowed to enter the name of the company here.

In the “Basis” field, the reasons for which the money is issued are indicated. For example, “Salary”, “Change to the bank”, “Daily allowance”, etc.

In the “Amount” field, enter the amount of the document in words.

In the “Appendix” field the names of the documents on the basis of which this operation is carried out are indicated - the employee’s application, payroll, receipt, etc.

Then the document is signed by the head of the company and the chief accountant, who put their personal signature.

Important! Below, the recipient of the funds must manually write the amount received in words and without abbreviations, put the date of receipt and personal signature. Then indicate the full details of the identity document - passport, foreign passport, military ID, etc.

The cash order is signed by the cashier. Next, all expenditure and incoming cash transactions are entered into.

Receipt cash order (form KO-1) in 2018

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

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

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

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

Field "Date of compilation". The PKO is drawn up on the day the money is received at the cash desk! And nothing else. The date is indicated in the format - DD.MM.YYYY. For example, 06/02/2017.

Column "Debit". Indicate the account number on the debit of which funds are received. Usually this is a count of 50 – “cash”. Individual entrepreneurs do not fill out this column.

TABLE BLOCK “CREDIT”. Individual entrepreneurs do not fill it out.

We write the code of the structural unit of the organization (if any) for which the PKO is being done.

Column “Corresponding account, sub-account”. The account number (subaccount) of the source of cash receipts is indicated according to the chart of accounts, for example:

• 51 – receipt of funds from the organization’s current accounts

• 62 – receipt of funds from buyers and customers

• 71 – return of money from accountable persons

• 75-1 – contribution by the founders of funds to the authorized capital

• 90-1 - revenue

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

Column "Amount". The amount of money received at the cash desk is recorded in numbers.

Column “Purpose code”. The code for the purpose of using the received funds is indicated (usually for targeted financing). This column is completed only if the organization uses the appropriate coding system.

The line "Accepted from". Indicated:

— Full name of an individual in the genitive case – if the money is accepted from an employee of the organization.

— “Name of organization” through “Full name” (see sample below) - if money is accepted from an employee of a third-party organization.

Line "Base". The basis for the receipt of funds (the content of the financial transaction) is specified. For example, “Payment under agreement No. 31 dated October 22, 2015”; “Return of the balance of accountable amounts.”

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

The line "Including". The amount and rate of VAT are indicated. If the financial transaction does not provide for value added tax, then put a dash or make the entry “Without VAT”.

Line "Application". The attached primary and other documents (if any) are indicated.

Tear-off receipt. It duplicates data from the PKO.

How to put a stamp on a PKO?

Hello!

Quote (Galina1708): should the seal be in the middle (part on the PKO, and part on the receipt)? This requirement was made by the tax authorities a very long time ago. This is not relevant now. Tax officials demanded this locally. This was not established in the regulatory documents (I mean the procedure for putting a stamp on the PKO itself and the receipt). Here is the standard Resolution of the State Statistics Committee of the Russian Federation dated 08/18/1998 N 88 (as amended on 05/03/2000) “On approval of unified forms of primary accounting documentation for recording cash transactions, for recording inventory results” Cash receipt order (Form N KO-1) Used to process receipts cash to the organization's cash desk both in the conditions of manual data processing methods and when processing information using computer technology. The cash receipt order is issued in one copy by an accounting employee and signed by the chief accountant or a person authorized to do so. The receipt for the cash receipt order is signed by the chief accountant or a person authorized to do so, and the cashier, certified with the seal (stamp) of the cashier and registered in the register of receipts and expenditure cash documents (Form N KO-3) and handed over to the person who deposited the money, and the receipt the cash order remains in the cash register. In the cash receipt order and the receipt for it: in the line “Base” the content of the business transaction is indicated; in the line “Including” the amount of VAT is indicated, which is recorded in numbers, and if products, works, services are not taxed, the entry “excluding tax (VAT)” is made. In the cash receipt order, the line “Appendix” lists the attached primary and other documents, indicating their numbers and dates of preparation. In the column “Loan, structural unit code” the code of the structural unit to which the funds are allocated is indicated.” It follows from this that the stamp is affixed entirely on the receipt itself. There is no provision for affixing part of the seal imprint on the receipt order itself.

A cash receipt order with half a stamp is normal

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And the receipt was always stamped on the receipt and the signature of the chief accountant and cashier, which corresponded to the signatures on the receipt to the receipt. A cash receipt order has two parts: the receipt order itself and the receipt for it.

It is used to design the receipt of cash at the cash desk of an organization both in terms of manual data processing methods and when processing information using computer technology.

But this raises the question: will the torn seal be real? You can see a typical standard of a receipt and order in form ko-1 below. If there is an empty space in the line indicating the amount, then it should be crossed out.