Expense cash order Word. Expenditure cash order (RKO)

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 field "Base" 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 "Application" 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.

Nuances

If funds are issued to a legal entity, then the personal data of the representative employee is indicated in the “Issue” field. In the “Attachment” field, you need to write down the details of the power of attorney to receive money, which is attached to the expenditure order.

When depositing cash at the bank, you cannot write “Deposit of proceeds” in the “Withdraw” field, since this contradicts the procedure for conducting cash transactions. There you need to indicate your full name. The employee who performs this action also signs the document to receive the money.

Expense cash order is a document belonging to the primary category. Therefore, when filling it out, you must strictly follow the established rules, violation of which may even lead to a fine. Find out in our article what form you need to use to make a cash settlement, how to fill it out correctly and where to find a sample.

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.

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 .

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 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 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 category or another. 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.

Expenditure cash order (RKO). Form KO-2 is an accounting 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 Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 (as amended on May 3, 2000), OKUD code 0310002. The document is prepared depending on the procedure for conducting cash transactions at the enterprise. The order is filled out in a single copy by an accounting employee or another authorized person.

After completion, the document is registered (as well as) in the registration journal according to form No. KO-3. As a rule, documents that are the basis for issuing funds are attached to the cash order. However, it is worth noting that if the documents attached to the order bear the signature of the manager, then it is no longer required for RKO.

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

• the “Organization” field must contain the name of the business entity, and the “Structural unit” column - its unit that issued the order. If there is no such structural unit, then a dash is placed in the column;
• in the lines “Document number” and “Date of compilation” the order number is entered according to the registration journal in the KO-3 form, as well as the date of its compilation in the format DD.MM.YYYY;
• the “Debit” column contains the code of the structural unit in which funds are issued (if there is none, a dash is placed), the number of the corresponding account, subaccount, the debit of which shows the expenditure of funds from the cash register, as well as the analytical accounting code for the corresponding account (a dash – if such codes are not used in the organization);
• the line “Credit” displays the number of the accounting account on the credit of which funds are issued. As a rule, this is a 50 "Cash" account;
• In the “Purpose Code” field, a code is entered 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;
• the line “Issue” contains the last name, first name, patronymic of the person to whom this money is issued;
• the line “Base” displays the content of the business transaction. For example, an advance for travel expenses, provision of financial assistance, etc.
• the amount of funds issued is displayed in the “Amount” line and must be entered in words. If after entering there is still free space on the line, you should put a dash;
• the “Appendix” field displays the details of the primary documents that serve as the basis for issuing funds from the cash register.

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

After issuing the money, the cashier of the enterprise, in the lines provided for this, indicates the name, number, date, and place of issue of the document that identifies the person who received the money from the cash register. Below is the cashier's signature with its transcript. The cashier of the enterprise is obliged to check the document for correctness and cancel the attachments to it with the “Paid” stamp or the stamp of the enterprise with a date. After repayment, the expense cash order remains in the enterprise's cash desk. When repaying overexpenditures, the basis for issuing the amount of money for cash settlements from the cash desk is the report of the accountable person.

A cash disbursement order is one of the cash discipline documents used to formalize each cash disbursement from the cash register of an individual entrepreneur or organization.

RKO is formed in one copy and signed:

Head of the organization

Cashier, chief accountant or accountant (in their absence - the person replacing them)

Recipient of funds

The executed expense order remains in the cash register. But before that, it needs to be registered in the journal for registering incoming and outgoing cash documents ().

Corrections and blots are strictly not allowed in RKO!

ATTENTION: Since June 1, 2014, a new procedure for conducting cash transactions has been established, according to which individual entrepreneurs may not draw up an Incoming and Outgoing Cash Order, and also not maintain a cash book (Instructions of the Central Bank of the Russian Federation No. 3210-U).

INSTRUCTIONS FOR COMPLETING A CASH EXPENSE ORDER
(click on this field for detailed information)

Line "Organization". The name of the organization is indicated (for example, LLC “Carrot”). If RKO 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 structural unit In the organisation. 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 cash register 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". We indicate the date of issue of funds from the cash register! And nothing else. The date is indicated in the format - DD.MM.YYYY. For example, 06/02/2018.

TABLE BLOCK “DEBIT”(IPs do not fill it out):

We write Structural unit code organization (if any) for which cash settlement is being made.

Count“Corresponding account, sub-account.” The account number is indicated, the debit of which reflects the issuance of funds from the cash register according to the chart of accounts, for example:

51 – delivery of funds to the bank for crediting to the account

60 – settlements with suppliers and contractors

70 – settlements with personnel for wages

71 – settlements with accountable persons

73 – settlements with personnel for other operations

75-2 – settlements with founders for payment of income

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 “Credit. The account number is indicated, the credit of which reflects the disbursement of funds from the organization's cash desk. Usually this is account 50.1 - “cash”. Individual entrepreneurs do not fill out this column.

Column "Amount". The amount of money dispensed from the cash register is recorded in numbers.

Column “Purpose code”. The code for the purpose of using the disposed funds is indicated. This column is completed only if the organization uses the appropriate coding system.

The "Issue" line. The full name of the individual or the name of the organization to whom the money is given is indicated in the dative case (to whom?).

Line "Base". The basis for the issuance of funds (the content of the financial transaction) is specified. For example, “Depositing cash to the bank”; “Issuing cash for business expenses.”

Line "Amount". We indicate the amount of money that is issued from 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.

Line "Application". The attached primary and other documents on the basis of which money is issued (orders, statements, receipts) are indicated.

The following lines are signed head of the organization And chief accountant(or other authorized person). The signature of the manager in the RKO is not required, provided that he has given permission to carry out the operation in the documents attached to the consumables.

The line "Received". Filled out by the person to whom funds are issued from 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. Below is the signature of the recipient and the date of receipt of the money.

When issuing money according to a debit order, the cashier requires the presentation of a document (passport, military ID, driver's license, etc.) identifying the recipient. On the next line, the cashier writes down the name, number, date and place of issue of this document.

The line “Issued by the cashier.” The cashier puts his signature with the transcript, BUT only after the cash is issued according to cash settlement.

- Samples of filling out RKO -

Issuance of cash on account (pictures enlarge)

Transferring funds to the bank

Cash documents include: outgoing cash order (RKO), incoming cash order (PKO), cash book. Let's look at examples of filling out a cash receipt order (consumables).

Filling out an expense cash order (RKO).

An expenditure cash order is used to issue cash from the cash register. This is a unified document (form KO-2). It is written out by the cashier or another authorized person in one copy.

How to fill out an expense cash order correctly?

At the top of the consumable is written the name of the organization, its structural unit (if any). If there is no structural unit, then put a dash. At the top right side, the organization codes are written based on a certificate from the State Statistics Committee.

The “Document Number” is assigned in order as money is issued from the cash register. Numbering starts from the beginning of the year.

Document date – the date the money was issued from the cash register. It coincides with the date in the journal for registering incoming and outgoing cash orders (KO-3). The date is indicated in the format - DD.MM.YYYY.

In the column "Debit" and "Credit" the accounting accounts of the cash transaction are indicated. They are filled out by an accountant. The column “Debit, structural unit code” is filled in if the enterprise has such a unit and money is issued in it.

In the column “Debit, analytical accounting code” the code is indicated if it is used in the organization, or a dash is placed.

“Credit” is the cash register account from which money is issued. In synthetic accounting, this is account 50 “Cash”.

"Amount, rub. kopecks." - the amount dispensed from the cash register is indicated in numbers.

In the column “Purpose code” the codes are indicated if they are accepted by the enterprise.

In the “Issue” line, fill in your full name. employee of the organization to whom the money is given, in the genitive case.

The content of the financial transaction is written in the line “Base”.

The “Amount” line repeats the amount indicated above for the cash receipt order. It is written with a capital letter first in words. Kopecks are indicated in numbers.

In the "Appendix" - the documents on the basis of which money is issued from the cash register are indicated. If an employee of a third-party organization receives money, it is necessary to indicate the data in the power of attorney, according to which the money is issued from the cash register. The power of attorney is attached to the cash receipt order.

RKO is registered in the register of cash documents KO-3 and certified by the signatures of the head of the organization and the chief accountant.

The “Received” line is filled in by the recipient of the money. It includes the amount received in words and kopecks in numbers. The recipient of the funds then signs and dates it. Below is the name of the document on the basis of which the money is issued to the recipient. Most often this is a passport or identity document. Why do you need passport data in a consumable? This is necessary if a conflict situation arises regarding receipt of money. Let’s say an employee makes a claim to you that it was not he who received the money, then you can prove this with his passport details and signature. This is especially important when you give out money under a power of attorney, since the power of attorney may be fake, for example, when an employee quits, but he still has the power of attorney form (yes, this happens in practice).

The line “Issued by cashier” is filled in by the cashier or an authorized person after issuing money under the cash register. According to it, the cashier certifies the consumable with his signature and its transcript.

RKO is not handed over to the recipients of the money. It remains with the cashier.

You can use the cash receipt form.

Filling out a cash receipt order (RKO).

A cash receipt order is used to process cash when it arrives at the organization's cash desk. This is a unified document (form KO-1). It is written out by the cashier or another authorized person in one copy.

How to fill out a cash receipt order correctly?

A cash receipt order (PKO) consists of two parts: the receipt order itself and a receipt, which, after filling out, is issued to the person who deposited the money into the cash register. The consumable can be issued either manually or electronically. Marks and corrections in receipts are not allowed. In this case, they need to be rewritten.

At the top of the RKO, fill in the name of the organization and its structural unit (if any). If there is none, a dash is added.

“Codes” are filled in based on a certificate from the State Statistics Committee.

The receipt number is indicated according to the order of cash transactions. Numbering starts from the beginning of the year. RKOs are registered in the KO-3 registration log.

“Date of compilation” is the date of receipt of money (receipt of money at the cash desk). Consumable date format is DD.MM.YYYY (for example, 05/25/2012).

The columns “Debit” and “Credit”, as in the cash receipt order, are filled out by the accountant. The Account Debit always includes an account for cash transactions (synthetic account 50 “Cash”).

In the column "Amount, rub. kopecks." The amount of money deposited into the cash register is written. It is indicated in numbers. The column "Purpose code" is filled in if the organization uses a coding system.

In the column “Accepted from___” the full name of the person who deposited the money into the cash register is written in the genitive case, and if the payment was made by a representative of a third-party organization, then “Name of the organization” and the full name of the authorized person.

In the “Base” column – the content of the financial transaction or the document on the basis of which the payment is accepted is shown.

The line "Amount" indicates the amount of payment accepted at the cash desk. The amount is written from the beginning of the line with a capital letter in words, and kopecks in numbers. If the “Amount” line is not completely filled in, then the empty spaces are crossed out.

In the “Including” line, enter the VAT amount in figures, or enter “excluding tax (VAT)”.

The "Appendix" indicates the primary documents that must be attached to the order.

The same entries are made in the receipt for the PKO as in the PKO. The “PAID” stamp is placed on the receipt and PKO. The receipt is torn off and given to the person who deposited the money.

The cash receipt order is signed by the cashier and endorsed by the chief accountant or other authorized person.

The form for the cash receipt order is available.

Filling out the Cash Book.

A cash book is a consolidated document that records all cash transactions: both the receipt of cash and its issue. The unified form of the book is form KO-4.

The book can be filled out either manually or electronically.

The procedure for maintaining a cash book electronically.

In the morning of each next working day, the cashier needs to prepare two printouts: “Cashier’s Report” and “Cash Book Loose Sheet”. They contain the same details to fill out. They are numbered in order from the beginning of the year.

The printout of the last loose sheet of the month and year indicates the total number of sheets for each month (year). The cashier needs to check the printouts for accuracy, then sign them. The loose sheets of the cash book remain in the cash register and are stored for a year, and the report with attached cash receipts and expenditure orders is transferred to the accounting department.

All loose sheets of the cash book, as necessary or at the end of the year, are stitched and sealed, certified by the signatures of the chief accountant and manager, indicating the total number of sheets.

The procedure for maintaining a cash book manually.

When manually maintaining a cash book, it is opened for a certain period, based on the number of transactions. Even before use, the sheets of the book are laced, numbered, sealed and certified by the signatures of the manager and chief accountant on the last page. The cash book is sealed with wax or regular seal.

If the sheets of the cash book are not completely filled out, they are crossed out.

At the end of each day, the cash book displays the total amount of receipts and the total amount of expenditure documents posted during the day, and also calculates the balance at the end of the day. Maintaining the cash book is controlled by the chief accountant.

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