The procedure for issuing a cash receipt order. Expense cash order (RKO) and the procedure for filling it out

Expendable cash order(RKO) filled out if it is necessary to issue cash from the organization’s cash desk. It is filled out as in manual mode accounting, and in the case of using specialized computer programs. Filling out a cash receipt order entrusted to an accounting employee, then the cash order must be signed by the head of the enterprise and the chief accountant (or an authorized person).

The expense cash order is filled out according to the unified approved by resolution Goskomstat of Russia dated August 18, 1998. No. 88. OKUD form code 0310002.

The issued cash order must be registered in the register of expenses and receipts cash documents(Form No. KO-3). If the documents attached to the cash register (invoice, application, etc.) have the signature of the manager, then its presence on the cash receipt order is not necessary.

The procedure for filling out an expense cash order:

In the “Organization” field, the name of the organization that issued the cash order is indicated;

The “Structural unit” field (optional field) is intended to indicate the structural unit of the organization that issued the cash register;

The “Document number” field is intended to indicate serial number RKO, because when issuing cash receipts, they are continuously numbered;

The “Date of Compilation” field indicates the date the cash receipt order was filled out;

The “Structural unit code” field is filled in if specified structural subdivision- it contains the code of the department from which the funds are spent;

In the “Corresponding account, subaccount” field, the debit account of the operation that is formed on the basis of cash settlement must be indicated;

In the "Code" field analytical accounting» the object of analytical accounting of the corresponding account is indicated;

The “Credit” field is intended to indicate the credit account of the transaction generated on the basis of cash settlement transactions (as a rule, this is account 50 “Cash”);

In the field “Amount rub. cop.” the amount spent from the enterprise's cash desk is indicated in numbers;

The “Issue” field is intended to indicate the person (last name, first name, patronymic without abbreviations) to whom funds are issued;

The “Base” field is intended to indicate the purpose of use of the issued Money;

In the “Amount” field, the amount of funds issued is indicated in words in rubles - from the beginning of the line from capital letter(the word “rubles”, “ruble” is not abbreviated), kopecks are indicated in numbers. If money is given in foreign currency, the name of this currency is indicated;

The “Attachment” field lists the attached documents with their details;

The “Received” field is filled in by the person to whom the funds are issued. The amount is indicated in words from the beginning of the line with a capital letter;

In the “By” field, indicate the details of the recipient’s identity document.

Samples of filling out cash receipt orders can be found at by typing the appropriate query in the search bar.

Expense cash order sample filling:

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

Arranging for cash withdrawal from the company's cash desk - it would seem that there is nothing complicated about it? But novice accountants also have questions here when it comes to real accounting situations. What to write in the base, what in the appendix... and so on.

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

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

So let's get started

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

The consumable form has unified form KO-2.

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

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

The consumable is signed:

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

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

The receipt is not stamped, but the "Paid" stamp can be used to prevent reissue money under the same order.

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

Registration of cash register in 1C

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

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

The new document form opens:

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

Payment to the supplier

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

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

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

Completed order in 1s:

Its printed form:

Issuance to an accountable person

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

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

Completed order in 1s:

Its printed form:

Payment of wages

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

Completed order in 1s:

Its printed form:

Transferring funds to the bank

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

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

Completed order in 1s:

Its printed form:

Repayment of the loan to the counterparty

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

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

Completed order in 1s:

Its printed form:

Other expenses

03/01/2016 3,500 rubles were issued from the cash register to employee Nestor Ivanovich Ivashchenko as financial assistance.

Application for the issuance of financial assistance to Ivashchenko N.I. wrote on 03/01/2016.

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

Completed order in 1s.

Cash and its use impose a number of specific obligations on the entrepreneur. The basis is the observance of order in management cash transactions: cash discipline, under the terms of which it is necessary to document all movements of cash through the cash register. For example, in order to record everything cash expenses, an expense cash order is used. We will consider situations where this form is applicable in this article.

What is an expense cash order?

One of the main forms for recording the movement of cash through the cash register are incoming and outgoing cash orders. Their use is absolutely not tied to the maintenance of all accounting in paper or in in electronic format. This type of document is used only for paper media. This is due to the fact that orders need personal signature responsible persons. The cash order must also be signed by the person who receives the funds from the cash register. Please note that current legislation does not allow signing these documents with an existing electronic digital signature.

The form of the cash receipt order serves as a unique step in the process of issuing money from the cash register. In addition to the fixed amount, it also notes the person receiving it, and also indicates the reasons for this person to receive cash. The form of cash receipt order - KO-2 - is unique and approved by mandatory use all IPs. It is used by organizations that have a cash register and carry out monetary transactions on her. The form is not a form strict reporting, he won't be able to become theirs alternative replacement. But in mandatory such a form is subject to recording in the “Registration Journal for Incoming and Outgoing Cash Orders.”

Filling procedure

The procedure for filling out an expense cash order is also regulated by law, and specifically, by the appendix for the “Procedure for conducting cash transactions in the Russian Federation.” This binding document contains a detailed order execution scheme.

The rules for drawing up an expense cash order provide, in particular, that it can be filled out and signed exclusively by the manager, senior accountant or the individual entrepreneur himself. Such powers may also be vested in persons approved by order or power of attorney.

Some sources indicate that filling out a cash receipt order is only permissible in typewritten form. But the legislation does not contain any information about restrictions in the form, which means that it can be filled out by hand.

All fields contained in the form must be filled out in the order. Worth paying Special attention when filling out the “Bases” column. This is what IPs quite often ignore when filling out. Meanwhile, it is mandatory during registration, since the base in the cash receipt order is one of the elements of accounting for the use of all funds. Therefore, a lot depends on the correct completion of this section. If the basis, for example, is filled out as “payment of wages,” then all required taxes and payments will need to be paid from the amount specified in the order.

Features of filling out an expense cash order

Despite the fact that the question: how to fill out an expense cash order is discussed step by step in most sources, not all entrepreneurs put into practice the specifics of filling it out and using it.

For example, an expense cash order is issued immediately before the issuance of funds. It is important to take into account that the amount of funds received is entered by hand by the recipient himself. This important point most often they violate the IP, and the amount is typewritten. I would like to draw attention to the fact of issuing funds by proxy, which must be recorded in the document.

It is important to remember that the KO-2 cash receipt order is issued only in a single copy and, at the same time, corrections and blots are not allowed in it.

It is absolutely not true that stamping on the order is mandatory in any case. In accordance with current rules cash accounting, the seal itself is not mandatory when creating a cash register. Especially, this is not necessary if the order is accompanied by documents that are certified by a seal or securities primary accounting. If we assume that the receipt of cash occurs on behalf of a person legal certification there is no need for a sealed warrant.

Features of an expense cash order for wages

IN special order The expense cash order needs to be filled in wages. For example, funds can be issued to each employee according to separate order. The list can be created in one order, consisting of several employees, indicating the amounts required for payment. In this case, the order will be the basis for creating a payroll.

That's all for filling and using expenditure order are ending. I would like to advise the individual entrepreneur to find a sample of an already filled out cash receipt order. Concentrately study all the features of filling it out. This will allow you to systematize the conduct of all calculations as a whole and will protect you from unnecessary hassle during inspections, which is very important for any business and individual entrepreneur.