Account cash warrant. Rules for filling out an outgoing cash order An example of filling out an outgoing cash order sample

Cash documents include: an outgoing cash order (RKO), an incoming cash order (PKO), a cash book. Let's consider examples of filling out an account cash warrant (consumable).

Filling out an account cash warrant (RKO).

An account cash warrant is used to issue cash from the cash desk. This is a unified document (form KO-2). It is issued by the cashier or other authorized person in one copy.

How to fill out an expense cash warrant?

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, on the right side, the organization codes are written on the basis of a certificate from the State Statistics Committee.

"Document number" is assigned in order as money is issued from the cash desk. Numbering starts from the beginning of the year.

Date of the document - the date of issue of money from the cash desk. It coincides with the date in the journal of registration of incoming and outgoing cash orders (KO-3). The date is specified in the format - DD.MM.YYYY.

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

In the column "Debit, analytical accounting code" the code is indicated if it is used in the organization, or a dash is put.

"Credit" is the account of the cash desk from which the money is issued. In synthetic accounting, this is account 50 "Cashier".

"Amount, rub. kop." - indicates the amount issued from the cash desk, in numbers.

In the column "Special Purpose Code" codes are indicated if they are accepted in the enterprise.

On the line "Issue" the full name is filled in. the employee of the organization to whom the money is given, in the genitive case.

On the line "Basic" the content of the financial transaction is written.

The line "Amount" repeats the amount indicated above on the expenditure cash warrant. It is written with a capital letter first of the line in cursive. Pennies are indicated by numbers.

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

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. The amount received is written in words, kopecks in numbers. Then the recipient of funds puts his signature and date. Below is the name of the document on the basis of which the money is issued to the recipient. Most often it is a passport or identity document. Why do I need passport data in the consumable? This is necessary if there is a conflict regarding the receipt of money. Suppose an employee made a claim to you that it was not he who received the money, then you can prove this with his passport data and signature. This is especially important when you issue money by proxy, since a power of attorney can be fake, for example, when an employee quits, but he still has a power of attorney form (yes, this happens in practice).

The line "Issued by the cashier" is filled in by the cashier or an authorized person after the issuance of money according to cash settlement. According to it, the cashier certifies the consumable with his signature and its transcript.

RKO is not transferred to the hands of the recipients of money. He stays with the cashier.

The form of an account cash warrant is possible.

Filling in a cash receipt order (RKO).

An incoming cash order is used to process cash when it enters the organization's cash desk. This is a unified document (form KO-1). It is issued by the cashier or other authorized person in one copy.

How to fill out a cash receipt order?

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 money at the cash desk. The consumable can be issued both manually and electronically. Blots and corrections in receipts are not allowed. In this case, they need to be rewritten.

At the top of the RKO, the name of the organization and its structural unit (if any) are filled in. In the absence of such, a dash is placed.

"Codes" are filled in on the basis of a certificate from the State Statistics Committee.

The number of the parishioner is indicated in the order of conducting cash transactions. Numbering starts from the beginning of the year. Cash registers are registered in the registration log KO-3.

"Date of compilation" - the date of posting 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 expenditure cash warrant, are filled in by the accountant. According to the Debit of the account, an account for accounting transactions on the cash desk is always placed (synthetic account 50 "Cashier").

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

In the column “Received from ___”, the name of the person who deposited the money to the cashier is written in the genitive case, and if the payment was made by a representative of a third-party organization, then the “Name of the organization” and the name of the authorized person.

In the column "Reason" - shows the content of the financial transaction or the document on the basis of which the payment is accepted.

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 line "Amount" is not completely filled, then the empty spaces are crossed out.

On the line "Including" the amount of VAT is entered in figures, or the entry "without 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. On the receipt and PKO the stamp "PAID" is put. The receipt is torn off and handed over to the person who deposited the money.

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

The form of the incoming cash order is possible.

Filling out the cash book.

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

The book can be completed both manually and electronically.

The procedure for maintaining the cash book electronically.

In the morning of each next working day, the cashier needs to prepare two printouts: "Cashier's Report" and "Cash Book Insert Sheet". They contain the same details to fill out. They are numbered consecutively 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 correctness of the printouts, then sign them. The loose sheets of the cash book remain at the cash desk and are stored for a year, and the report with the attached receipt and expenditure cash orders is transferred to the accounting department.

All loose-leaf sheets of the cash book, as necessary or at the end of the year, are stapled 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 starts for a certain period, based on the number of transactions. The pages of the book are laced, numbered, sealed and certified by the signatures of the head and chief accountant on the last page before it is used. The cash book is sealed with a wax or ordinary seal.

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

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

In order to get a free book, enter the data in the form below and click the "Get the book" button.

Since 2012, tax services have been monitoring compliance with cash discipline. As practice shows, the availability of the necessary documents and their correct execution is the key to successful inspections. Cash documents also include an expense cash warrant. In addition to the fact that it fixes the issuance of funds from the cash desk, the RKO is additionally a connecting link in accounting entries. We will give an example of the correct filling out of an account cash warrant and talk about the nuances of its use.

RKO - a form for issuing money from the cash desk

In 2019, all organizations, regardless of their organizational and legal status and the taxation system used, are required to draw up forms of cash receipts (hereinafter referred to as RKO). This rule is indicated in paragraph 4 of article 346.11, paragraph 5 of article 346.26 of the Tax Code of the Russian Federation. Thus, a certain procedure for accounting and conducting cash transactions applies to:

• Organizations, regardless of the form of ownership (state, private, etc.);
• Enterprises and individual entrepreneurs that work with cash registers;
• Individual entrepreneurs who accept cash;
• Organizations and individual entrepreneurs using strict reporting forms.

Over time, the legislator simplified the procedure for conducting cash transactions for certain categories of entrepreneurs. In 2019, the following can count on concessions:

• Individual entrepreneurs;
• Small enterprises and organizations having the status of micro-enterprises.

Keeping a cash desk in a simplified manner is fixed in paragraph 1 of the Instructions of the Bank of Russia No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs”.

The features of the simplified order are as follows. Micro-enterprises and individual entrepreneurs are allowed not to set a cash limit. In view of this, they may not be puzzled by maintaining credit and debit orders, cash books. This provision is approved in paragraph 10, clause 2 and paragraph 9, clause 4.6 of the Instructions of the Bank of Russia.

How to fill out an expense cash warrant

As noted above, this document indicates the issuance of funds from the cash desk. It is allowed to fill out the KO-2 form manually on printed forms or with the help of computer technology (with the obligatory output on paper). This is not as difficult to do as it is to deal with the subtleties.

How to write out RKO

An expense and cash warrant is an accounting document that has a unified form OKUD 0310002 (according to Decree No. 88 of August 18, 1998). The basis for spending cash, excluding the issuance of wages, in accordance with the current legislative norms, is considered:

• Order of the head of the organization on the allocation of funds for the needs of the company;
• Application of an employee for the issuance of funds under the report;
• Issuance of cash for travel expenses;
• The issuance of money intended for an employee as material assistance.

The issuance of cash from the cash desk of the enterprise is carried out on the basis of an account cash warrant. Having received the RKL, the cashier is obliged to check the correctness of registration, the presence of all signatures of officials. Also, when processing RKO, the cashier will have to check the correspondence of the amounts written in digital form and in words. If any remarks are revealed as a result of the check (an incorrectly executed document, the absence of the signature of the chief accountant, etc.), the cashier has the right to refuse to issue cash.

Before handing over cash to an employee, the cashier must ask the recipient for a passport or other identification document. After that, he checks the information specified in the cash register with the data of passport details, enters the necessary information in the appropriate columns. Also on the payment document is put the personal signature of the person who issued the cash, and the seal of the organization with the inscription "Paid". After filling out the RKO, the cashier transfers the funds to the recipient. He is obliged to count them, without departing from the cash desk, to sign in the RKO.

Features of working with cash at IP

The document is signed by three employees: the head, the chief accountant and the cashier. In some organizations (IP), positions can be combined, for example, a manager can act as a chief accountant, an accountant can act as a cashier. In this case, signatures are put according to the duties performed: the chief accountant signs both for himself and for the cashier; the director signs both for himself and for the chief accountant (cashier).

The cashier, when issuing money from the cash desk, must follow the instructions. Here are the points to pay attention to:

• The cashier has no right to issue money without the preliminary signatures of the director and chief accountant.
• The cashier is obliged to verify the document (passport) of the person receiving the money with the data in the "consumables".
• Be sure to check the entire set of documents listed in the CSC.
• It is worth making sure that the recipient of the money carefully counted the cash received in the presence of the cashier.

Only now the cashier with a clear conscience can put his signature in the RKO on the issuance of money.

If money from the cash desk is issued by power of attorney, then the cashier is obliged to attach a certified copy of the power of attorney to the RKO.

RKO is issued by the accounting department in a single copy. Registration of issued cash registers is carried out in a special journal (form KO-3).

The journal of registration of incoming and outgoing cash documents is mandatory for all legal entities.

In cases where the documents (applications, invoices, etc.) attached to the expenditure cash warrants have a permit inscription of the head of the organization, his signature on the expenditure cash warrants is optional.

Do I need to put a stamp on the cash receipt?

It is not necessary to affix a seal (stamp) on the cash register. The columns "Basis" and "Appendix" in the completed KO-2 form imply the presence of documents with seals. Thus, the RKO form has full legal force without a seal.

Learning to fill out cash registers: an algorithm for an accountant (table)

The executed document is signed by authorized persons (chief accountant, head of the organization or other officials who have the right to sign financial documentation). Also on the accounting document is the seal of the organization with the inscription "Paid".

Examples of filling out RKO by an organization

Issuance of money under the report

The issuance of funds against a report from the cash desk with the execution of cash registers is done in accordance with the rules:

1. To issue money under the report to the employee (or another person) only in the case of a full report on the funds previously taken from the cash desk;
2. Mandatory availability of an application from the accountable person for the issuance of money for urgent needs, where the amount must be indicated in numbers and in words. This statement is subsequently attached to the RKO.

Payment of wages from the cash desk of the enterprise

When issuing wages, you should follow a simple instruction:

• preliminary preparation of the necessary amount of money and payroll;
• before issuing money, the employee must sign the payroll;
• calculation by the cashier in the presence of an employee of the required amount;
• issuing money to an employee;
• mandatory fixation in the payroll of the issued and deposited amounts (if any);
• the issued amount is reflected in the RKO form (one is issued for the entire payroll);
• all cash documents are fastened and stored together.

Errors in cash registers, as well as in other cash documents, are unacceptable. Correction of errors is allowed only in the form of a correctly converted form KO-2.

If the error is noticed too late, and it is not possible to correct it (for example, the serial number of the RKO is confused), then all hope is for the statute of limitations (3 years).

Is it possible to edit RKO

We list typical violations in the design of RKO:

• issuance of money from the cash desk without proper signatures in the cash register form (a fine of 2-3 thousand for each revealed fact);
• an uncertified copy of the power of attorney or its absence (a fine of 2–3 thousand per official).

If the revealed fact of an error led to a decrease in the tax base, then a fine of 10 thousand rubles is issued for the guilty person.

Article 15.11 of the Code of Administrative Offenses of the Russian Federation and Article 120 of the Tax Code of the Russian Federation.

Samples of filling out RKO forms

When paying wages to a group of employees, one CRS form is issued. In the case when the basis for receipt differs for different employees, it is more expedient to issue different cash registers.

From the cash desk of the enterprise, money is issued for delivery to the cash desk of the servicing bank. In this case, the money is sent to the bank with a cashier or handed over to the collection service. RKO in this case may look as follows.

If financial assistance is provided to one person, then it is not necessary to draw up a payroll. A signature on the RKO form is sufficient. It is allowed to issue material assistance to a group of persons for one CSC, for which it is necessary to issue a payroll.

An account cash warrant (KO-2) is a necessary document for proper cash accounting. A correctly completed form will help you not only find possible shortcomings in the organization of cash flow, but also reduce the risk of punishment during an inspection by regulatory authorities.

To fix payments from the cash desk of the organization, use expenditure cash warrant: download cash register form in word or excel can be lower. The document is needed when transferring cash to a current account, issuing money for a report or salary, paying travel expenses, etc.

Expenditure cash warrant: download form-2020 (word)

As a cash register, organizations and individual entrepreneurs must use the unified form KO-2 (OKUD 0310002). We recommend that you download the form of an expenditure cash warrant 2020 (word) from us: it fully meets the requirements of the law.

RKO: download the form in Excel

You can also download the RKO form in excel. It has the same columns as in a word document - choose the convenient one.

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

The outgoing cash order is filled when you issue cash from the cash desk:

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

An example of filling out a cash register

RKO can be done on paper or electronically. Filling out the form is easy. Download the current 2020 sample of filling out an outgoing cash order - you can simply replace the data with your own.

Download sample RKO

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

Registration of RKO

An expense cash warrant can be issued:

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

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

Start the registration of RKO by filling out:

• the full name of the company indicating the legal form,
• OKPO code,
• form number in accordance with the internal document flow,
• completion date,
• code of the structural unit that issues the money. If not, put a dash
• sub-account number for which cash is accounted,
• analytical accounting code (if required),
• credit (i.e. account number that reflects the issuance of funds),
• amounts in rubles (in figures).

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

The expenditure cash warrant must be signed by the director or authorized employee, as well as the accountant. They must be decrypted.

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

• The issued amount in words, and kopecks in numbers. In the remaining blank part of the line you need to put a dash.
• The date the money was received.
• Passport data.

Signatures are put by the cashier who issued the money and the employee who received it. Without filling in this part of the RKO will be invalid. The money in this case will be considered appropriated by the employee who issued it.

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

Corrections in the expenditure cash warrant are not allowed.

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

RKO: fill in online

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

You can also download a complete list of issue orders for all time in MySklad. This is convenient for reporting - the total amount of funds issued is immediately visible.

How to fill out RKO: difficult cases

Although it is not difficult to fill out an RKO, problems arise in special cases. We have analyzed the most common ones.

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

Be sure to ask the supplier's representative for a power of attorney to receive a specific amount from your company under a specific contract, waybill, etc. It must be attached to the RKO. Note that:

• When filling out an account cash warrant, in addition to the details of the power of attorney, it is necessary to indicate the full name of the representative and his passport data.

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

• In the line "Basis" it is necessary to enter the details of the contract, invoice, etc., as well as the names of the goods.

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

How to fill out an RKO for the issuance of accountable amounts: a sample

Since August 19, 2017, the instruction of the Bank of Russia has been in force, according to which it is possible to issue money under the report by order of the director. A statement from the accountant is now optional. The main thing is to indicate the chosen order of issue (by application or by order) in the company's accounting policy.

×

Get a sample application for free!

As a basis in the RSC, when issuing a sub-report, write “under the report” and indicate the document (“application”). Be sure to note the date it was made. Download a sample cash register for the issuance of accountable amounts - change the data and use it as a template.

We will analyze the main questions about the design of an account cash warrant.

What is the validity period of an expense cash warrant?

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

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

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

Whose signatures should be on the cash receipt?

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

Is a stamp put on an expense cash warrant?

It is not necessary to stamp on the form, as it refers to the internal documentation of the organization.

Do I need a register of PKO and RKO now?

Today, the register of PKO and RKO is not required. Information on orders must be reflected only in the cash book.

Where are PKO and RKO stitched?

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

Do I need to indicate the special purpose code in the outgoing cash warrant?

The designated purpose code in the expenditure cash warrant is indicated only for targeted financing. If such codes are not used in the company, put a dash.

You may also need other documents.

The accounting department uses many different documents and forms of strict reporting, the execution of which is mandatory and regulated by law. When withdrawing money from the cash desk, an account cash warrant is used - a sample of the primary accounting document for conducting cash transactions at the cash desk.

Only when filling out and properly filling out the specified form, the employee can issue cash to another person if there are no other properly executed documents. For example, an invoice, payroll or other official papers of strict accountability.

Cash work

RKO in accounting is a document for the primary accounting of operations at the cash desk, according to which cash is issued from the cash desk of the enterprise. The procedure for working with such primary securities is strictly regulated in accordance with the legislation of the Russian Federation.

For the specified form, the state has established a form, it is called KO-2. Its content and design is confirmed by a special document from the State Statistics Committee of the Russian Federation, number 88, issued on August 18, 1998.

Important! The electronic document management of an enterprise implies the ability to work with cash registers online, you can fill out and submit such a form by confirming it with an electronic signature certificate.

The document is signed by persons who are responsible for maintaining accounting cash records. Often this is a cashier, chief accountant and director of the organization.

The director of the company cannot sign a document if it contains acts of work performed, invoices, other sheets on which his confirming signature has already been affixed. To receive cash under cash settlement, the employee must provide an official supporting document (passport). This information must be filled in the form. The recipient of funds must write a receipt for receipt.

Note! If the RKO is carried out without a receipt, then the money that the cash desk employee issued is automatically considered a shortage and withdrawn from the cashier's salary.

When to apply

RKO is required to be filled out whenever cash is to be handed out. These may be such cases:

• during the delivery of the proceeds, which is transferred to the bank account of the banking institution. In this case, in the “Reason” section, the inscription should be placed: “Cash proceeds intended for transfer to the account of the company”;
• when the issuance to the accountable person takes place. An example is the use of funds to conduct activities by an employee in the interests of a specified company. Cash is issued according to a written application from an accountable person. You can fill out the document in any form, it is necessary to display the issued amount and the duration during which you can dispose of it;
• when money is issued to an employee of the enterprise for independent use. These can be travel expenses, material assistance and other payments. Then you should enter the designation "For your own needs" in the destination line;
• when the company needs cash to perform the necessary work. A prerequisite is the display of the specific purpose of the issued funds. The purpose of the payment may be worded: “Cash for the purchase of products” or “For settlements with suppliers”.

Note! All actions with RKO are confirmed by the seal of the cash desk.

Registration procedure

The submitted document is drawn up collectively. The following employees are involved in the process:

• chief accountant of the enterprise;
• an employee appointed by the head of the cashier or accountant who performs work in accordance with the release of the order sheet and in agreement with the chief accountant;
• if there are no assigned employees, then all actions with cash registers can be performed personally by the head.

The sample execution procedure must include the signatures of all responsible employees - the director of the company, the chief accountant or subordinate accountant, the cashier, if the latter are absent. If all operations of the cash desk are carried out personally by the head, for example, in the case of an individual entrepreneur, then he himself is obliged to sign all cash documents.

The procedure for issuing a cash register includes the possibility of doing it in paper form or using electronic methods that are used for data processing (software and computer equipment). In the latter case, the RKO created on a PC needs to be printed out on paper. It is understood that the final document in any case will be drawn up on paper.

The cash register must have a date stamped that corresponds to when the money is issued. In the final version, there should be no corrections and editing of the original text.

Correctness of data entry

The form is filled in a single copy. When entering data, the following factors must be taken into account:

• The organization field must contain the official name of the company, which is indicated in the register. It should also display the name of the department to which the employee was sent and the document (order) for receipt was issued. If there is no sending department, then the line is not filled in, it is necessary to put a dash;
• the date of filling and the number are filled in in the standard format DD.MM.YYYY. It is also necessary to enter the serial number of the document displayed in the registration log of form KO-3;
• the “Credit” field must be filled in with the number of the account in the accounting department, according to which the funds are received from the cash desk. Most often, account number 50 should be entered there;
• The debit is made according to the code of the department of the enterprise for which the disbursement of funds is confirmed. It is necessary to enter the numbers of the corresponding and sub-accounts, according to the Dt of which the operation is performed. If there are no such accounts, then the line is not filled in, a dash is put;
• in the purpose code section, you must specify the value according to which the purpose of the subsequent use of the received cash is confirmed. If the specified codes are not used at the enterprise, then the section is also not filled out;
• the amount of money withdrawn from the cash desk must be indicated in the line with the same name;
• in the issue field, the full name of the recipient of cash is noted;
• a code indicating the purpose of using the cash received from the cash desk is displayed in the line "Destination Code". When company rules do not imply the use of these codes, the line is marked with a dash;
• the name of the operation to be performed by the employee is entered in the line "Basis";
• in the amount field, you must enter in words the full amount that the responsible employee receives. You need to start writing with a capital letter. The units of measurement are rubles and kopecks, names must not be abbreviated. If all the data is entered, and the line has some free space, then it must be marked with a dash;
• the "Application" section contains data from primary documents that confirm the basis for the issuance of funds.

When all the necessary data is entered, the chief accountant and the director of the company are required to sign and decrypt. After that, the lines are filled in by the employee who is the recipient of cash from the cash desk. The total amount of money received by the employee is entered in the "Received" section. On the line below, enter the signature and date of the operation.

When funds are issued to an employee, the cash desk employee must display the number, date, name and place of issue of the document confirming the identity of the person who is the recipient. Below is the signature of the cash desk employee and its transcript.

Note! The cashier is responsible for the correct filling and execution of the form. Before stamping, you need to check the document. Then the company's seal or a special stamp "Paid" is affixed. Next is the current date. RKO after its redemption is stored in the cash desk of the company. An entry on the issuance of cash must be entered in the cash book in the form of KO-4.

Salary

The procedure for the issuance of wages in cash also implies the use of cash registers in addition to the payroll. The procedure will look like this:

• a settlement cash order is not issued for the full amount displayed in the statement and other amounts that are issued according to the statement;
• funds that were issued earlier and are intended now are also not indicated in the cash book.

The cashier signs the document with the date of the last day of the validity period. It is necessary to note the deposited funds in it and send the document to the accounting department. The accounting officer is obliged to check the paper and confirm it with a personal signature. During the same day, the accountant draws up an order for the amount that is actually issued. The last sheet of the order must contain the date of completion, which corresponds to the closing date of the document. This is the last day for the issuance of salaries to staff. The order must be registered in the cash book.

In the case of receiving a salary by one employee or a small number of them, the statement may not be drawn up. In this case, it is allowed to create a settlement center for receiving funds by each employee separately. Then it is necessary to indicate the last name, first name, patronymic of all employees. Each cash register must contain the personal signature of employees. Since such an order is an instruction in writing from the director to pay wages from the cash desk, his personal signature is required.

fines

Incorrect maintenance or lack of primary documentation at the box office, which also implies the maintenance of cash registers (online or in another form), may result in the imposition of penalties on a legal entity. The procedure is regulated by the Tax Code of the Russian Federation, its article number 120. It states that a gross violation of the rules for accounting for expenses and income, as well as objects of taxation, within one tax period, may result in a fine of ten thousand Russian rubles.

A gross violation may consist in the absence of cash registers or other primary documentation of cash activities. This may cause the tax service to refuse to confirm the displayed expenses of the company in the payment of tax payments.

Storage duration

The duration of storage of cash registers is established by law. It is five years after the reporting year.

RKO is a mandatory document when issuing cash from the cash desk of the enterprise. The order and correctness of the paperwork must be observed. Incorrect maintenance of the specified documentation may lead to the imposition of penalties.

Cash transactions in the Russian Federation are regulated by the Directive of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U. The procedure for settlements with accountable persons is set out in paragraph 6.3 of the Directive. The basis for the issuance of cash from the cash desk of the company may be:

• administrative document of the head;
• statement of the accountable person, certified by the signature of the head.

RKO form

For the issuance of cash from the cash desk of the organization, an expense cash warrant is issued. Since January 1, 2013, in connection with the entry into force of the Law on Accounting No. 402-FZ, the approved forms of the State Statistics Committee of the Russian Federation are not mandatory for use. But there are exceptions for documents that are approved by authorized bodies in accordance with other federal laws (Information of the Ministry of Finance of Russia No. PZ-10/2012). So, the forms of cash documents fall under the exception, the use of unified forms of which is prescribed in Instruction No. 3210-U.

Form RKO 0310002 was approved by the State Statistics Committee of the Russian Federation in Decree No. 88 of August 18, 1998 and is mandatory for registration of debit cash transactions.

The form of an expense cash warrant

RKO under the report. Sample

Let's use an example to fill in cash registers in a subreport.

LLC "Company" sends the manager Vasechkin Petr Alexandrovich on a business trip. On the basis of Order No. 110 dated 09/11/17 on sending on a business trip, the employee should be given money for travel expenses in the amount of 5,000 rubles.

RKO can be filled out by hand or using software and hardware:

• number and date of the document;
• the name of the organization and its structural subdivision;
• FULL NAME. the employee to whom the funds are issued;
• grounds for issuance;
• the amount to be paid;
• identity document of the recipient;
• accounting and analytical accounts.

Upon receipt of funds, the employee must fill in by hand the amount received, sign and date the receipt.

A sample of filling out the cash register in the subreport

Reimbursement of expenses to an accountable person

When settling accounts with accountable persons, situations are not uncommon when the accountant spent more money than he initially received under the report. There are also situations when an employee was forced to spend his own money without initially receiving an advance for travel expenses.

In such a situation, once the employee's expense report has been received, reviewed, and approved by the manager, the overspending must be reimbursed. This can also be done by issuing money to the accountable person from the cash desk according to an expenditure cash order, indicating in the basis “reimbursement of overspending on the advance report”.