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Expenditure cash order excel. Filling out an expense and cash warrant: cash under control

27.02.2021

Expenditure cash order (RKO)- This is a document that is used to process the issuance of cash from the cash desk of the enterprise.

Issuing a cash receipt

RKO is filled in on a computer or handwritten by an accounting officer in one copy. Blots and any corrections are not allowed. An outgoing cash order is registered in the register of outgoing and incoming cash documents (form No. KO-3), signed by the chief accountant or an authorized person, as well as the head of the organization (the signature of the head is not mandatory if his resolution authorizing the issuance of money from the cash desk, are on the annexes to RKO). The completed form of an account cash warrant is checked by the cashier for correctness of compilation. Attachments to cash registers are redeemed by the cashier with the inscription "Paid" or a stamp with the date stamped on them. The account cash warrant remains in the cash desk of the enterprise.

How to fill out an expense cash warrant

The form of an account cash warrant has a unified form No. KO-2. Here are the instructions for filling out an expense cash warrant:

in the field "Organization" the name of the organization that issued the RKO is written;
in the column "Structural subdivision" the name of the structural subdivision of the organization that issued the RKO is indicated (if it is absent, a dash is put);
the line “Document number” indicates the serial number of cash registers in accordance with the journal of registration of incoming and outgoing cash documents (the numbering of cash registers must be continuous);
in the field "Date of compilation" the date of issue of money from the cash desk of the organization is entered in Arabic numerals in the format DD.MM.YYYY .;
in the column "Debit" the code of the structural unit in which the money is issued is indicated (in its absence, a dash is put); the number of the corresponding account, sub-account, the debit of which reflects the withdrawal of cash from the cash desk; code of analytical accounting for the corresponding account (if the use of such codes is not provided for in the organization, a dash is put);
in the line "Credit" the number of the account is put, the credit of which reflects the issuance of funds from the cash desk (as a rule, this is account 50 "Cashier");
in the column "Amount, rub. cop." the amount of money issued from the cash desk is indicated in figures;
in the field "Purpose Code" the code for the purpose of using the funds withdrawn from the cash register is entered (if the use of such codes is not provided for in the organization, a dash is put);
in the line "Issue" the full name of the person in the dative case is indicated, to whom the money will be issued from the cash desk of the organization;
in the column "Basis" the content of the business transaction is written (for example: an advance on travel expenses, for delivery to the bank, the issuance of material assistance, etc.);
in the line "Amount", as well as in, the amount (in rubles) of the funds issued from the cash desk of the enterprise is indicated in capital letters, kopecks are written in numbers. It should be noted that if after specifying the amount in rubles there is a free space in the line, it is crossed out;
in the "Application" field, the details of the attached primary documents are written, on the basis of which money is issued from the cash desk of the enterprise (power of attorney to receive money - if money is issued to an employee of a third-party organization, receipt, order, application, etc.).

Below are the signatures and transcripts of the signatures of the head of the organization and the chief accountant.

Then follow the lines that are filled in by the person receiving the money from the cash register:

in the line "Received" the amount (in rubles) of the funds received from the cash desk of the enterprise is indicated in capital letters, kopecks are written in numbers. It should be noted that if after specifying the amount in rubles there is a free space in the line, it is crossed out;
below, the person who received the money from the cash desk indicates the date of receipt of the funds and puts his signature.

The following lines are filled in by the cashier after the issuance of money according to the RKO: in them he indicates the name, number, date and place of issue of the identity document of the person to whom the money is issued from the cash desk of the enterprise, below he puts his signature and decryption of the signature (surname and initials).

Expenditure cash order in the form of KO-2 - document financial statements, with the help of which the issuance of funds from the cash desk of the enterprise (organization) is carried out. A unified form of the RKO form is used, code according to OKUD 0310002. The document is executed 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 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.

The procedure for issuing an expense cash warrant in 2020

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 order. 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.

Preparation of incoming and outgoing cash orders produced according to certain rules. Let's look at the main instructions.

Nuances

Incoming and outgoing cash orders are signed by the responsible officer immediately after the relevant operation is completed. The documents attached to them must be canceled with a stamp or the mark "Paid". At the same time, the date must be put down in order to avoid re-use of papers. According to the current rules, it is not allowed to make any corrections, even if they are stipulated.

Form KO-1

You need to fill out a credit order in one copy. The form has 2 sections. The first is a direct receipt order, and the second is a tear-off sheet - a receipt. The latter is issued to the person who contributed the funds. The line "Basis" indicates the content of the operation performed. For example, it can be "payment of invoice No. 321 dated February 1, 2017". In the field "Including" the amount of VAT is given. The amount is indicated in numbers. If the tax is not provided, then you should write "Without VAT". The "Application" field lists the documents that accompany the order. The offsetting account is set depending on the source of funds. The subdivision code is indicated by the operators of separate structural departments of the enterprise. The "Debit" cell must contain the cash account in accordance with the plan. The numbering of documents is end-to-end, set for one year. The form must not contain out-of-order numbers or doubled codes. OKPO is considered a mandatory requisite. Information is indicated in accordance with the certificate issued by the state statistics authority. The name of the organization is indicated in the same form in which it is present in the founding documentation. If analytics codes are approved at the enterprise, they must be indicated in the order. There is a "Purpose" cell on the document. It is filled out only by non-profit enterprises with appropriate funding.

Features of assurance

The receipt order is endorsed by the accounting department. If there are no specialists authorized to approve the document, then this is done by the head of the enterprise. The director of the organization, by his order, may assign the obligation to sign orders to another employee. At the same time, his candidacy must be agreed by the head with the chief accountant. If the director of the enterprise independently conducts financial transactions, then incoming, outgoing cash orders, cash book drawn up and signed by him.

Stamping

The imprint should be located on the part of the form marked "M. P." and grab the receipt. The legislation does not provide for special rules for stamping. In practice, it is customary to have 60% of it on the main part, and 40% on the receipt. Some recommendations are given in the resolution of the State Statistics Committee No. 88 of August 18, 1998. The legislation also does not establish a specific list of details that must be placed on the stamp of the teller. It is advisable to include in the stamp information that was previously considered mandatory:

Document for the issuance of funds

The expense order is also issued in one copy. When issuing funds to an employee for reporting, the form should be drawn up in accordance with his written statement. It may be in free form. The application must be signed by the head of the enterprise. It states:

Amount to be issued.
Term.
Date.

The operation performed is indicated in the "Reason" field. For example, it can be "refund of overspending according to report No. 123 of 03/02/2017". In the "Application" field, primary and other documents are indicated. Their numbers and dates of compilation are given. Applications can be applications for the issuance of funds, invoices, and so on. Rules for registration f. KO-2 are provided in methodological recommendations approved by the Decree of the State Statistics Committee No. 88. It is not allowed to make any corrections to the expenditure order. The document is also signed by the chief accountant, manager or other person authorized by him. Entrepreneurs who keep records of costs and income or physical indicators, according to tax laws, may not issue expense orders.

Actions of the teller

When issuing funds on expense orders, the cashier must check:

The presence of mandatory signatures and their compliance with the samples.
Equality of amounts indicated in words and figures.
Availability of documents given in the form.
Compliance with full name in the warrant to the information provided by the recipient.

After that, the operator prepares the required amount, transfers payment document the person receiving them. In the order, the recipient must indicate the number of rubles (in words) and kopecks (in numbers). The person also puts his signature and date. The operator must count the prepared money. In this case, the recipient must see how the cashier does it. The entity that accepted the funds also counts them under the supervision of the teller. If this is not done, subsequently the recipient cannot present a claim to the cashier for the amount issued. After that, the operator must sign the payment document.

Important Points

The cashier issues funds exclusively to the person whose information is indicated in the warrant. The latter presents a document confirming his identity. If the issuance is made by proxy, it is necessary to check the compliance of the full name. recipient, given in the warrant, information about the represented person. A document confirming the authority of the actual recipient is attached to the payment form. If several payments will be made by proxy or in different organizations, a copy is attached to the order. The original must remain with the operator who made the last issue.

Accounting for incoming, outgoing cash orders

At the enterprises that make up the documents discussed above, control over cash transactions should be ensured. For this, it is necessary to cash receipt journal. It contains the details of payment forms before their transfer to the operator. Orders issued on statements for the issuance of salary and other similar amounts are entered into the book after the funds are provided to the recipients. The corresponding rule is enshrined in the Instructions approved by the Resolution of the State Statistics Committee No. 88.

In practice, the question often arises: for what period is it necessary to open a register of incoming and outgoing cash orders? It should be noted that the legislation does not provide for any time limits. In this regard, issues related to the period of use of the journal, the accountant decides independently. You can open the book for a year, month, quarter. When making an appropriate decision, the number of operations should be taken into account.

Responsibility for violation of the rules

Measures provided for by law are applied to enterprises that do not comply with the requirements for conducting cash transactions. Liability is established by various regulations. Among them is Presidential Decree No. 840 of July 25, 2003. Chapter 15 of the Code of Administrative Offenses provides for Article 15.1. It fixes the measures of responsibility for violation of the rules for working with cash and the procedure for carrying out cash transactions. In case of exceeding the amounts intended for settlement with counterparties, non-receipt (partial or full) of the funds received, non-compliance with the requirements for keeping free money in excess of the limits, an administrative fine is provided: 40-50 minimum wages - for officials, 400-500 minimum wages - for organizations.

Conclusion

Making orders is a very responsible task. As mentioned above, corrections, errors and blots are not allowed in the documents. The operator responsible for compiling them must remember that the order is a form of strict accountability. Therefore, damage to documents should not be allowed. In the absence of any of required details the completed order will be considered invalid.

In our time of total domination of banks and bank transfers, no organization can do without actual cash. This article discusses the expenditure cash warrant (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 cash is needed:

issuance to an accountable person
payroll calculation
issue for economic needs
supplier advance payment

The legal Federal Act entrusts the Central Bank to determine step by step operations on the cash desk. This routine is outlined by the Bank's Instruction, which states that all cash and money transactions are executed by orders: receipts and expenditures. The names are listed there. These forms are enshrined in legislative regulations. Form KO-2 is intended for an account cash warrant.

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

An example of filling out an expense and cash warrant will help to correctly draw up a document. In addition, it must be recorded in a journal form, where all receipts and expenditure documents of the cash desk are recorded. This magazine, in turn, has a KO-3 standard form.

Making an order

Prepares cash receipts. At the level of legislation, 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 subdivision, then a dash is put
in the “Codes” plate, the code according to OKUD 0310002 is entered automatically, and the OKPO code must correspond to the code from the classifier

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

70 - issuance of salaries to employees
60 - payment to suppliers and customers
71 - settlement with accountable persons
51 - transfer of a certain amount to the current account of the organization

In the next column, the amount of the operation is entered, below is the name of the employee who receives the money. In the line "Basis" the business transaction is recorded on the basis of which the money is withdrawn. This is most often:

employee wages
issue for economic 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 “Appendix” line is documents confirming ongoing business transactions. It could be:

payment statement
for household needs
a receipt for the announcement for a cash contribution, respectively, etc.

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

Requirements for registration of RKO

An example of filling out an expense and cash warrant confirms that the cash settlement document is a financial document, therefore:

records should not contain blots, errors
it is impossible to certify a consumable with an electronic digital signature
the document must be in paper form

Issuance of money at the cash desk

The organization's cashier issues money on an expense note. It includes checking the correctness of the order and making sure that the head and chief accountant put their signatures on the appropriate lines. The order contains a line containing the recipient's passport data:

surname, name, patronymic must be in the dative case
before issuing, the cashier must verify the passport data in the order with the original, which the recipient must provide

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

Now all documents are filled out on the computer. The Instructions of the Bank of Russia No. 3210-U note that the consumable can also be filled 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 did not automatically fall into the consumable. The expense document is filled in singular and filed in the cash book.

cash settlement services in credit institutions

Write your question in the form below

What is it and why is it needed in accounting?

An account cash warrant is a monetary document that fixes companies and serves as a connecting link for postings (accounting).

It is in no way tied to the conduct of the entire accounting of the enterprise.

The expenditure order is issued on paper due to the need to affix personal autographs of responsible employees (persons).

It is necessary to know. The RKO is also signed by the entity receiving the cash. To date, it is prohibited to certify such documentation with an electronic digital signature.

The procedure and rules for issuing RKO

The existing procedure for conducting cash transactions determines all the norms for the design of the form.

The head of the company, a senior accountant or an individual entrepreneur has the right to fill in the columns of the document.

It is allowed to draw up a cash order in typewritten text, but there are no restrictions on other filling methods in the law.

Thus, handwriting will also be legal, while all letters should be easy to read.

You should be very careful about filling in the line "base".

As practice shows, often it is simply left blank.

If an expense order is issued wage, then it is necessary to take into account both taxes and all necessary payments.

How to fill out the details of the unified form KO-2 - instructions

A special form for filling out an expense order (KO-2) was approved by the Decree of the State Statistics Committee N 88 of 08/18/1998.

The document is drawn up in one copy and must contain the necessary information in the columns for correct filling:

organization - the name of an economic entity in accordance with the Charter of the enterprise;
structural subdivision - a department of the organization that issued the form, in its absence, a dash is affixed;
order number and date - the form is assigned a serial number according to the registration log (KO-3), when writing the date, the day is written first, then the month and year, the day the funds are issued is fixed;
debit - accounting accounts are registered, on which operations for the issuance of funds and the code of the structural unit where they are issued should be reflected;
credit - the number of the accounting account is fixed, on the credit of which cash is issued (50 - Cash desk);
the special purpose code in the cash register is filled in when spending funds from the cash desk of a non-profit institution, in other cases a dash is put down;
amount, rub.cop. - the issued amount is written in numbers;
issue - personal information (full name) of the person to whom the funds are transferred;
basis - description of the business transaction;
amount - the funds issued are written in words from the beginning of the line with a capital letter, the currency designation is not reduced (rubles, rubles), if there is still room for writing the amount, then a dash is written in this place;
application - details of the primary documentation that served as the basis for issuing the form.

Filling in everything necessary information, their signatures are affixed by the head and chief accountant of the company.

In the column “received”, the amount of cash is recorded in words, as well as the date of its receipt and the personal signature of this citizen.

When issuing cash from the cash desk, the responsible employee should take into account the following points:

cashier does not have the right to issue cash without the signature of the chief accountant and director;
funds are transferred in the presence of an identity document, the details of which are written on the form;
it is necessary to check the set of documents specified in the application;
you should make sure that the recipient of cash counted them in the presence of the cashier.

Having completed all of the above actions, in the next line the cashier writes down information from the recipient's document. Then he signs and decrypts his signature.

It is the responsibility of the cashier of the company to check the form for the correctness of filling in all the lines and repay it with the stamp “Paid” or the stamp of the organization indicating the date.

When the order is canceled, its data is entered in, it remains in the custody of the cashier.

The basis for issuing an expense order may be:

proceeds for transfer to a bank account;
issuance of cash under the report for the implementation of the business activities of the company;
travel expenses, material aid employee, the wording of the basis “for personal needs” is allowed;
purchase of goods for the needs of the company.

Numbering

When compiling expenditure cash documents, it is necessary to ensure continuous numbering.

Should the amount be typed or handwritten?

Currently, it is allowed to fill in the “Received” line (the amount of money is recorded in words) using a computer.

Also, the current legislation does not prohibit the handwritten method of writing this column.

Who is signing?

Form KO-2 draws up:

The expenditure document must be signed by the head of the enterprise and the chief accountant (accountant) or the director and the cashier.

If the accountant does not appear in the company, then all cash transactions and execution of orders falls on the shoulders of the head of the company.

The date of drawing up the RKO must correspond to the day the funds are issued.

Do you need a print?

The stamp or seal of the organization is not put on the document. The completed lines "base" and "application" in the form imply the presence of documentation with a seal.

In this regard, the document without a seal is endowed with legal force.

How to correct a mistake according to the law?

Cash documentation, including an expense order, cannot be corrected. This requirement is valid in accordance with the instructions of the Bank of Russia No. 3210-U, clause 4.7.

If, nevertheless, an inaccuracy is found in filling out the lines of the form, then the only possible option for correcting the error is to issue a new document with the changed information.

If, during the audit, tax inspectors find corrections in the cash warrant, then it may be declared invalid, missing. This circumstance may lead to the accusation of the organization in the storage of unrecorded funds.

For example, for exceeding the established. This offense is punishable by a fine of up to 50 thousand rubles (15.1 of the Code of Administrative Offenses of the Russian Federation). .