Completed cash order. Cash receipt order

The current provisions of regulations determine the obligation of business entities to maintain, in accordance with the approved procedure, accounting for cash transactions. According to this instruction, appropriate documents must be issued when accepting and issuing cash. Let us dwell in more detail on such a document for registering the issuance of money as an expense cash order (RKO).

The requirements for registration of expense transactions for the payment of cash from the cash register establish the organization’s obligation to issue cash settlements. This point is enshrined in the relevant instructions issued by the Central Bank of the Russian Federation.

A simplified procedure for conducting and processing cash register transactions is available only to individuals registered as individual entrepreneurs.

The following operations for the payment of funds can be distinguished, which must be accompanied by an extract of consumables:

1. Payment of money from the cash register of a business entity to accountable persons who have the right to receive these funds in accordance with the order of the manager.
2. When cash in the cash register is collected for depositing it into the organization’s account.
3. When salaries or advances are paid to employees, including under contracts for the provision of services and performance of work concluded with individuals.
4. In other cases determined by law.

Application procedure

Payment of money from the cash register must be accompanied by the issuance of a special form - a consumable, for which a standardized Rosstat form is provided. The company can apply it, or use a document developed on its basis.

The preparation of this form is the responsibility of such specialists as an accountant, cashier or other official whose responsibilities include this function. The consumables can be issued by the chief accountant or the head of the company.

Attention: this function can be transferred to an external specialist who performs it on the basis of a concluded contract. However, his powers are limited.

This person can write out the RKO, but he does not have the right to affix his signatures. Therefore, when involving an external specialist, the manager must endorse the documents.

Issue an order to appoint an accountable person

The basis for spending cash from the cash register is the order of the manager, which must be issued in writing.

The order reflects the accountable person, the amount of money given to him from the cash register, the purpose of this expense, as well as the period within which he must submit an advance report on the expenses incurred.

The order is formed on the basis of an application or note received from the employee, which indicates the need for payment. However, from July 19, 2017, the application is no longer a mandatory document when processing the payment of funds.

Important: drawing up an order for the payment of money is not necessary only in the case of issuing salaries to employees.

Issue a receipt order using form KO-2

Initially, the consumables are compiled in the accounting department. Then it is transferred to the cash desk, where the cashier checks the correctness of the received expense document, including the presence of authorization signatures from the company’s management.

If an error is made when filling out, the document must be reissued, since corrections are not allowed on cash register forms.

After this, the cashier must enter the number and date of the form in the register of cash documents.

Before dispensing funds, the cashier must verify the identity of the recipient. To carry out this procedure, you need to check the information on the form with the presented identification document. The cashier must enter the details of this document into the debit order form.

Next, the amount of money that was entered in the consumables is transferred along with the document to the recipient. The latter counts the transferred funds, after which he writes in the amount received by hand and puts his personal signature.

Attention: a trusted representative may act as a recipient of funds. In this case, he must present the cashier with a power of attorney to perform this operation. This document is attached to the order after the issuance is completed.

After the shift is completed, the cashier prepares and submits a report to the accounting department. All cash documents issued during the day, including expense vouchers, must be attached to this document.

Expense cash order form 2018 free download

Files for download:

According to the KO-2 form.

Sample of filling out an expense cash order in 2018 according to form KO-2

Below, using an example, we will consider a sample of filling out the RKO.

The preparation of the document begins with putting down the full name of the company, and next to it in the table - the one assigned to it.

An expenditure order can be issued in any separate department. Then, its name is entered in a separate column “Structural unit” in the form. Otherwise, you must put a dash in this column.

Next to the name of the form there is a field in which you need to write down the document number, and then the date of its preparation. The date must be entered in the format DD.MM.YYYY.

An analytical account is entered into an expense note only if the account data is used in the enterprise. Otherwise, you do not need to fill it out.

The final field in this table is “Targeted Funding Code.” It must be filled out only if these codes have been developed and used by the company.

In the “Issue” field, you must write down your full name. the person to whom the funds are given. The name of the recipient company is not recorded here.

In the “Reason” field, the reason why it is necessary to issue funds from the cash register is recorded. For example, here you can indicate “Payment for materials”, “Payment for services”, “To report”, “Issuance of wages”, etc.

In the “Amount” field, you must duplicate the amount in words that is issued from the cash register.

In the “Attachment” field, information about the document on the basis of which the issuance is carried out is indicated. For example, details of the employee’s application, payroll, shipping documents, etc. may be indicated here.

Important: The completed document must be signed by the manager and chief accountant of the business entity. With this action, they confirm that the document is drawn up correctly and also give permission to perform the operation.

Below, the recipient of the funds, without abbreviations, enters the amount in words by hand. After this, he needs to sign.

Then the cashier enters into the form the details of the document that was presented to determine the identity. Typically, a passport is used as such a document.

After specifying all this data, the completed consumables are signed by the cashier.

Nuances

An expense order may be used to issue funds to a legal entity, for example, as payment for services or materials. However, in this case, you cannot indicate the name of the company as the recipient.

To properly prepare the document, you must indicate your full name in the “Issue” column. an employee who receives payment on behalf of the organization.

If the name of the company must be indicated, then it is best to make an inscription of the following kind: “LLC Company through I. A. Ivanov.” In the “Appendix” column, you need to note the details of the power of attorney to receive funds.

A debit order can be issued to transfer funds to the bank. During this operation, you cannot indicate the words “Revenue”, “To Bank” or similar phrases in the “Issue” column.

When depositing cash, you need to write down your full name in the cash register. employee who performs this operation, and as a basis, enter information about the announcement for cash deposits.

Attention: when the salary is issued according to the statement, then a single expense order can be drawn up for it. In the “Issue” column, in this case, write “To employees of the organization.” And the basis in this case will be the details of the payroll on which the payment is made. In this case, the columns “By”, “Received” and “Signature” do not need to be filled in - they must be left empty.

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.

To receive a free book, enter your information in the form below and click the "Get Book" button.

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

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

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

If, in accordance with taxes and fees, individual entrepreneurs keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, cash documents(receipt cash order 0310001 - PKO and outgoing cash order - RKO 0310002) may not be formalized by them.

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

Cash documents can be prepared by:

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

  Note: in the absence of a chief accountant and accountant

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

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

To conduct cash transactions, the cashier must have a seal (stamp), which contains details confirming the fact of the cash transaction. In addition, the cashier must have sample signatures of the persons who sign cash documents.

Maintain a cash book electronically for free

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

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

The receipt form has a unified form No. KO-1, which was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). PKO issued in one copy. A cash receipt order consists of two parts: the receipt order itself and a tear-off receipt for it. The latter is issued to the person who deposits money into the cash register as confirmation of acceptance of this money from him. Warrants can be issued either by hand or using personal computers. When filling out these documents, no blots or corrections are allowed. Therefore, if an error is made in cash receipt form, you need to print the receipt and fill it out again.

In the line “Including” the amount of VAT is indicated, which is recorded in numbers, or the entry “excluding tax (VAT)” is made.

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

The receipt for the cash receipt order is filled out in the same way as the order itself.

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

After completing and registering the PQS, but before receiving money for it, the PQS and the receipt are signed by the chief accountant or a person authorized to do so by written order of the manager. The transcript of the signature is also indicated - surname and initials.

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

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

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

The cashier must carefully check the correctness of the drawing up of the cash receipt order, namely:

• the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager) and its compliance with the sample;
• presence of the signature of the cash depositor,
• correspondence between the amount of cash entered in numbers and the amount of cash entered in words,
• availability of supporting documents listed in the cash receipt order.

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

After accepting cash, the cashier checks the amount indicated in the cash receipt order with the amount of cash actually received. If the deposited amount of cash corresponds to the amount in the cash receipt order, only in this case the cashier signs the cash receipt order, puts a seal (stamp) on the copy of the cash receipt order issued to the cash depositor and gives him the specified copy of the cash receipt order.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order and transfers it to the chief accountant or accountant (in their absence, to the manager) to reissue the cash receipt order for the actual amount of cash deposited.

A cash receipt order can be issued upon completion of cash transactions on the basis of a control tape removed from cash register equipment, strict reporting forms equivalent to a cash receipt, and other documents provided for by Federal Law No. 54-FZ of May 26, 2003 “and (or ) payments using payment cards”, for the total amount of accepted cash.

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

How to draw up a cash receipt order for the transfer of money from a cash register to the company's cash desk

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

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

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

Cash withdrawal carried out using cash receipts - "consumables" - RKO.

Upon receipt of an expense cash order, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and its compliance with the sample, the correspondence of the cash amounts entered in numbers with the amounts entered in words. When issuing cash according to an expense cash order, the cashier also checks the presence of supporting documents listed in the expense cash order.

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

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

In the case of issuing cash according to a document issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to the cash receipt order (payroll slip, payroll slip).

The cashier does not accept claims from the recipient of cash for the amount of cash if the recipient of the cash has not verified the correspondence of the amounts of cash entered in figures with the amounts entered in words in the cash receipt order, and has not recalculated the cash received by him piece by piece under the supervision of the cashier.

After issuing cash according to the cash receipt order, the cashier signs it.

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

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

The issuance from the cash desk of a legal entity to a separate division of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an expendable cash order - “consumables”.

The legality of tax authorities carrying out inspections of compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations. Registration of incoming and outgoing cash orders is carried out according to certain rules. Let's look at the basic instructions.

Nuances

Incoming and outgoing cash orders signed by the responsible employee immediately after the relevant transaction has been completed. The documents attached to them must be canceled with a stamp or the mark “Paid”. In this case, the date must be entered to avoid reuse of papers. According to the current rules, no corrections are allowed, even if they are agreed upon.

Form KO-1

You need to fill out the receipt order in one copy. The form consists of 2 sections. The first is a direct receipt order, and the second is a tear-off slip - a receipt. The latter is issued to the person who deposited the funds. The line "Base" indicates the content of the operation performed. For example, this could be “payment of invoice No. 321 dated February 1, 2017.” The "Including" field shows the VAT amount. The amount is indicated in numbers. If no tax is provided, then you should write “Without VAT”. The "Attachment" field lists the documents that accompany the order. The corresponding account is set depending on the source of funds. The department code is indicated by the operator of separate structural departments of the enterprise. The "Debit" cell should contain the cash account in accordance with the plan. The numbering of documents is continuous and is established for one year. The form should not contain numbers written out of order or duplicate codes. OKPO is considered a mandatory requirement. The information is indicated in accordance with the certificate issued by the state statistics body. The name of the organization is indicated in the same form in which it appears in the constituent documentation. If the company has approved analytics codes, they must be indicated in the order. There is a “purpose” cell on the document. It is completed only by non-profit enterprises with appropriate funding.

Features of certification

The receipt order is endorsed by the accounting department. If there are no specialists authorized to endorse the document, then this is done by the head of the enterprise. The director of the organization, by his order, may assign the responsibility for signing orders to another employee. In this case, the manager must agree on his candidacy with the chief accountant. If the director of an enterprise independently conducts financial transactions, then receipts, expenditure cash orders, cash book drawn up and signed by him.

Stamping

The imprint should be located on the part of the form marked “MP.” and grab the receipt. The legislation does not provide special rules for affixing a seal. In practice, it is customary to place 60% of it on the main part, and 40% on the receipt. Some recommendations are given in 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 operator’s seal. It is advisable to include in the stamp information that was previously considered mandatory:

Document for issuing funds

The expenditure 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 application. It can be in free form. The application must be signed by the head of the enterprise. It states:

1. Amount to be issued.
2. Term.
3. Date of.

The "Base" field indicates the operation performed. For example, this could be “refund of overexpenditure according to report No. 123 dated March 2, 2017.” In the "Attachment" field, primary and other documents are indicated. At the same time, 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 for in the Methodological Recommendations approved by Goskomstat Resolution 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 legislation, may not issue expense vouchers.

Operator actions

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

1. Availability of required signatures and their compliance with the samples.
2. Equality of amounts indicated in words and numbers.
3. Availability of documents provided in the form.
4. Compliance with full name in the order information provided by the recipient.

After this, the operator prepares the required amount and hands over the payment document to the person receiving it. In the order, the recipient must indicate the number of rubles (in words) and kopecks (in numbers). The person also signs and dates it. The operator must count the prepared money. In this case, the recipient must see how the cashier does this. The subject who accepted the funds also recalculates them under the supervision of the operator. If this is not done, the recipient subsequently cannot make a claim to the cashier for the amount issued. After this, the operator must sign the payment document.

Important points

The cashier issues funds exclusively to the person whose information is indicated in the order. The latter presents a document confirming his identity. If the issuance is made by power of attorney, it is necessary to check the compliance of the full name. recipient, given in the order, information about the person represented. A document confirming the authority of the actual recipient is attached to the payment form. If several payments will be made under the power of attorney 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 and outgoing cash orders

At the enterprises that draw up the documents discussed above, control over transactions with funds must be ensured. To do this it is necessary to conduct journal of cash receipts and disbursements. It records the details of payment forms before they are transferred to the operator. Orders issued on statements for the issuance of salaries 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 Resolution of the State Statistics Committee No. 88.

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

Responsibility for violating the rules

Measures provided for by law are applied to enterprises that do not comply with instructions 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 penalties for violating the rules of working with cash and the procedure for carrying out cash transactions. In case of exceeding the amounts intended for settlements with counterparties, non-receipt (partial or full) of received funds, non-compliance with instructions for storing free money in excess of limits, an administrative fine is provided: 40-50 minimum wages - for officials, 400-500 minimum wages - for organizations.

Conclusion

Placing orders is a very responsible task. As stated above, corrections, errors and blots are not allowed in the documents. The operator responsible for drawing them up must remember that the order is a form of strict reporting. Therefore, documents should not be damaged. If any of the required details are missing, the completed order will be considered invalid.

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Account cash warrant(RKO) is used to formalize the issuance of cash from the organization’s cash desk.

Cash issuance under these orders can only be made on the day they are issued.

When compiling the cash register, it is assigned the next serial number and before being transferred to the cash desk, it is registered by the accounting department in the journal for registering incoming and outgoing cash documents (Form No. KO-3).
The unified form No. KO-2 was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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How to fill out form KO-2 correctly

The cash receipt order is issued by the accountant in one copy. It is signed by the manager and chief accountant (or an authorized person).

Note! In the case when a document (application, invoice, etc.) with the permission of the manager is attached to the order, his signature is not placed on the expense order.

Upon receipt of a debit order, the cashier must check:
- signature of the chief accountant and manager;
- correctness of execution of received documents;
- availability of attached documents.

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