Incoming and outgoing cash order: sample filling. Sample of filling out a cash receipt and debit order, receipt, consumable

Any transactions with funds at the cash desk of an enterprise are accompanied by relevant documents: cash receipt and debit order, payroll, invoice, etc.

And both when receiving and when issuing money.

The issuance of money from the company's cash desk is regulated by special instructions.

According to the procedure, you can arrange the withdrawal of money from the cash register in several ways, each of which has its own document.

It could be:

payroll,
payroll
expense cash order (RKO).

Where and how to use an expense cash order, filling rules

So, when issuing money from the cash register, you should fill out an expense cash order, which is represented by form No. KO-2 and approved by the Ministry of Statistics.

An expense cash order is issued only in cases where cash is issued to a person who is or is not an employee of the enterprise.

Also, an expense cash order is issued for the cashier, who takes money from the cash register for the purpose of further transfer to a bank employee for depositing it into the company’s account.

Another case when registration of cash settlement is required is the issuance of the total amount of funds to employees or managers, according to the payroll or payroll.

As with any bank or cash document, strict requirements are imposed on cash registers.

There should be no corrections, blots, or ink stains on the cash receipt

It is allowed to fill out the order with a pen with dark ink, using a typewriter, printer and other mechanical devices.

In this case, records made on these devices should be stored for as long as these documents will be stored.

Details of the cash order form

You can download a free sample form and cash receipt order on the Internet.

The expenditure cash order form, being a banking document, has details that must be filled out without fail.

details – name of the enterprise. This RKO line requires entering the full or abbreviated name of the enterprise or organization from whose cash desk cash is issued. This information can be found in the company's charter or any other document.
requisite - identification code. When opening, the enterprise is entered into the Unified State Register, receiving its own identification code. Those companies and organizations that have their own stamp, with the name and enterprise code indicated on it, can put an imprint on this line.
details – document number. Here the accountant must indicate the serial number under which cash settlements are carried out in the register of receipts and expenses cash documents. This cash journal of form No. KO-3 shows the movement of cash in the cash register for one purpose or another.
details – date of document preparation. This prop is one of the main ones. It is worth noting that the date of compilation of the RKO must coincide with the date that appears in the registration journal.
details – corresponding account. Corresponding accounts may be different depending on the purpose for which money is issued from the cash register. This line in RKO shows information about correspondence, which allows you to maintain accounting in general registers.
details – codes for intended purpose and analytical accounting. In some cases, when an enterprise has introduced special codes for any business transactions, registration of cash and register management requires filling out these details. In other cases, when the company does not provide coding, you need to put a dash.
details - amount. The amount of cash that is issued to the recipient from the company's cash desk must be deposited in the cash register. This must be done twice: first in numbers, then in words, in the appropriate columns.
details - recipient cash. This line indicates the name of the person receiving money from the cash register. In some cases, when money is transferred through an intermediary, the name of the trustee, that is, the actual recipient, is indicated after the name of the person to whom the money is addressed.
details – the basis for issuing money. This column indicates the reason why you need to issue funds from the company's cash desk. The basis can be either an oral or written order from the manager, or other reasons.

10. details – the amount of funds issued by cash settlement. This line shows how much cash was issued according to the issued cash order. This information is entered into the document exclusively in words, with capital letter.

11. Details – documents attached to the RKO. This line indicates documents that confirm the basis for issuing money, or in any way relate to the payment of money from the cash register. Such documents must be signed by the company's cashier and also marked with a special “Paid” stamp for redemption.

12. Details – signatures of the chief accountant and manager. The last detail that must be present in the cash receipt order is the signatures of the chief accountant, as well as the head of the enterprise.

If they are not at the workplace, only those employees whose manager or chief accountant transferred such a right.

However, if the order is accompanied by a document already signed by the manager, then it is not necessary to sign the order itself.

Cash withdrawal by cash settlement

When all the details are filled in, the cash receipt order is ready to be transferred to the company's cash desk.

It is important to remember that the completed expense cash document is transferred directly from the accounting department to the cash desk.

After receiving the RKO, the cashier checks that it is filled out correctly.

If the document is written incorrectly, it is sent back to the accounting department for re-filling out correctly.

Only the person whose name is indicated on the document can receive cash on an expense document, only on the day indicated in the cash register.

When receiving funds from the cash register, the recipient is required to present documents proving his identity, from where the recipient’s personal data is transferred to the appropriate column.

If the funds are received by an employee of the company whom the cashier knows personally, or who has already received money from the cash register more than once, it is not necessary to fill out this line.

As soon as the recipient is transferred the amount under the cash receipt order, he must independently indicate the amount in words in the document, put the date and his signature.

Under no circumstances should accountants or cashiers fill out these fields.

After issuing cash, filling out all documents and completing all operations, the cashier signs the expense document, enters data about it in the appropriate registers, as well as in the cash book, confirming everything with his signature.

RKO refers to documents of primary accounting of cash transactions. It is used to issue cash from the cash register. The RKO is formed in one copy by an accounting employee and signed by the head of the budget organization, the chief accountant, the cashier and the person receiving the funds. At the end of the article you can download a completed sample cash receipt slip for free.

The RKO must not contain any corrections, otherwise it will be declared invalid. If an error is made, the document must be remade in the correct version.

The obligation to use form KO-2 is determined by Bank of Russia Instructions No. 3210-U dated March 11, 2014. For public sector organizations, this requirement is established by order of the Ministry of Finance dated March 30, 2015. No. 52n.

Download free cash order, form 2019

In accordance with Decree No. 88 dated August 18, 1998, the expense order must be in a unified form according to OKUD 0310002. Below you can download the cash expense order, form, print it and use it in your work.

How to write out RKO

The basis for spending cash, with the exception of wages, May be:

order from the manager to allocate funds for the needs of the organization;
an employee’s application for the issuance of a statement of funds;
issuing cash for travel expenses;
issuing money for financial assistance employee.

Cash is issued from the cash register using cash receipts.

Having received the expense order, the cashier checks the correctness of filling out (clause 6.1 of the Instruction):

presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager);
compliance of amounts written in numbers and words, as well as compliance with supporting documents.

Before dispensing cash, the cashier must request identification from the recipient. After checking with him, he enters the details of the passport or other document in the appropriate columns. Then transfers the funds to the recipient. He must count them and sign the cash receipt.

We would like to emphasize that the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U was amended by the Directive of the Central Bank of Russia dated June 19, 2017 No. 4416-U, which states that an employee’s statement can be replaced by an order of the manager. And RKO can be issued in electronic form, using an electronic signature.

Expense cash order: example of filling

RKO is filled out by employees of a budget organization related to the issuance of funds. Above, you were able to download the expense cash order form (Word) for free. Now, using an example, we will look at how to fill it out correctly. You can also find sites on the Internet that offer to fill out an expense cash order online and then download or print it.

So, let's take it step by step.

Step 1. Fill out the header

In the line “Organization” the full name of the organization is written, and the column “Structural unit” is the name of the unit that issued the cash register. If there is no such structural unit, then a dash is placed in the column.

OKPO is filled out according to data assigned by the statistics body.

The document number is indicated strictly in order, throughout the calendar year.

The “date” line indicates the date of issue from the cash register.

Step 2. Fill out the “debit” and “credit” sections

These lines are filled in according to the approved chart of accounts.

In the “Purpose Code” line, enter a code 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.

Step 3. Enter information about who the money was given to and why

The “Issue” line contains the last name, first name, and patronymic of the person to whom this money is issued.

The “Base” line displays the contents of the business transaction. For example, an advance for travel expenses, for the needs of the organization, etc.

In the “Amount” line, the amount is written in words.

In the “Appendix” line enter the information that served as the basis for issuing money from the cash register.

Step 4. Fill out the section with the personal data of the employee to whom the money was issued

The “Received” line is filled in by the recipient himself. He writes down the amount in words, the date and signature on receipt. Below you need to indicate the details of the document presented for identification.

In the last line, the cashier or other responsible employee puts his signature and transcript.

Step 5. Manager's signature

The RKO is signed by the chief accountant and the head of the organization.

Expense cash order: example of filling out 2019

How to keep records and how much to store

Accounting for cash and cash management services is maintained in, as well as in cash books. Their RKO serial numbers are entered in the journal. This must be done after they are signed by the chief accountant or director. The journal must be kept in the accounting department of the enterprise or with the director.

Just like PKO, RKO is stored for 5 years according to the rules established by the management of the organization -for-tion.

(works or services), as well as when issuing accountable amounts. Do not forget that all transactions must be noted in the book of income and expenses (KUDiR). The unified form of the KO-2 form was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 - do not confuse it with the unified form KS-2 (act of acceptance of completed work).

The absence, untimely execution or failure to submit cash receipts and expenditure orders to regulatory agencies entails tax and administrative liability. However, a special procedure is provided for the preparation of cash documents by individual entrepreneurs and SMEs.

Despite the fact that, subject to certain conditions entrepreneurs are not required to formalize cash transactions with the appropriate cash documents; in relation to some transactions, it is advisable for entrepreneurs to continue their registration, including cash receipts and expenditure orders. Such operations, for example, include settlements with accountable persons for amounts issued to them “in hand” for reporting purposes.

Sample of filling out the unified form KO-2

The expense cash order has a unified form of form KO-2 and is filled out in one copy by an accountant or other authorized employee. Receipt and expense cash orders (PKO and RKO) are registered in the registration journal (form KO-3). As a rule, documents that are the basis for issuing money are also attached to the cash settlement.

In the header of the document you fill in the following information: name of the organization, OKPO form, number of this document, date of its preparation. PKO and RKO must be numbered. They are numbered in chronological order, separate incoming and outgoing orders, numbering should not have gaps.

The “debit” column is the code of the structural unit. You need to indicate the code of the department that spends the funds;
Corresponding account, subaccount - enter the posting account (disposal of funds);
Analytical accounting code;
Credit – you must enter the account number for the loan for which the funds are flowing;
Directly the amount to be paid;
Target code.

To whom the funds are issued;
The basis on which funds are issued;
Amount of money in words;
Application;
Position, signature, transcript of signatures of the chief accountant and manager.

The person receiving the funds also writes down the amount in words, puts the date, signature, and fills out the passport information. At the very bottom of the form there is information about who issued the funds.

Do not forget that liability is provided for the absence or failure to submit cash orders:

tax and administrative - directly in relation to the organization;
administrative, disciplinary and even in some cases criminal - regarding company officials;
material – in relation to individual employees of the company.

Individual entrepreneur cash documents

Individual entrepreneurs may not fill out cash documents in 2016. This rule for small businesses and entrepreneurs was introduced in 2014 (Instruction of the Bank of Russia dated March 11, 2014 N 3210-U). Previously, the Central Bank practically equalized the rules for conducting cash transactions for individual entrepreneurs and legal entities. Now individual entrepreneurs are not required to maintain cash documents - draw up cash receipts and expenditure orders, as well as maintain a cash book. In addition, they are not required to set a cash balance limit. However, we must remember that this is an individual entrepreneur’s right, not an obligation. Therefore, if you are more comfortable making payments using cash documents, you can easily use them.

A sample of filling out a cash receipt order using the unified form KO-2.

It is impossible to imagine our society without transactions related in one way or another to money. Every day, countless organizations exchange funds with individuals. And naturally, special documents have been created to ensure the legitimacy of this process. One of such documents is RKO.

.Excel

A cash order is a document upon presentation of which funds are received from the cash register. This document has a unified form KO-2, confirmed by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

According to Articles 14 - 21 of the “Procedure for Conducting Cash Operations in the Russian Federation,” approved by decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40, there are certain regulations for filling out the KO-2 form and issuing cash from cash desks of organizations.

In what cases is the KO-2 form used?

According to Bank of Russia Regulation No. 373-P, the use of form KO-2 is permissible in the following cases:

If it is necessary to transfer the organization’s cash proceeds to the bank’s current account.
When cash needs to be used by an employee to carry out business activities for the purposes of this organization. In this case, the document must indicate the amount of funds to be issued and the period for which it is issued.
When issuing funds to an employee for personal expenses.
When cash is needed for the needs of the enterprise (for example, equipment repair), then the document indicates a specific purpose for issuing it, which does not contradict the Directive of the Central Bank of the Russian Federation No. 1843-U.
When a private entrepreneur withdraws money for the needs of his own private enterprise, while there are no other employees in his enterprise except him.

Filling out a cash receipt order

Only an accountant (or the person responsible for this) has the right to fill out the document. The document is issued in a single copy.

If there are errors in the design, the document is considered invalid.

Header Filling

The title of the document must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is added.

Filling out the column

Form code according to OKUD (all-Russian classification of management documentation) - 0320002. Code of the enterprise (organization) according to OKPO ( general classification enterprises and organizations) can be found in Rosstat (formerly Goskomstat).

The document number must correspond to the number in the journal for registering incoming and outgoing cash documents. The journal has the form KO-3.

The date of drawing up the cash receipt order must correspond to the date of cash disbursement from the cash register. In the corresponding column the date is indicated in Arabic numerals in the following format: DD.MM.YYYY.

The column “Debit, structural unit code” must be filled in if the operation for issuing money is carried out in a structural unit of the organization (a structural unit is a department that works in an individual direction and does not intersect with the main activities of the organization except for the personnel department, accounting and general administration. An example of such a unit : store department). Otherwise, a dash is added.

The column “Debit, corresponding account, subaccount” must indicate the account number and, if necessary, the number of the subaccount, the debit of which reflects the withdrawal of funds from the organization’s cash desk. In other words, the account number to which the funds should be received must be indicated here.

In the column “Debit, analytical accounting code” the corresponding accounting code for the account specified in the column “Debit, corresponding account, subaccount” is indicated. This column is filled in if the organization provides for the use of such codes. Otherwise, the column is crossed out.

The “Credit” column must contain the account number for the credit of which funds are withdrawn from the cash register. That is, the account number from which the money is transferred.

In the column “Amount, rub. cop.” indicated in Arabic numerals Russian rubles a sum of money issued from the organization's cash desk.

In the column “Purpose Code” the code for the purpose of using the received funds is indicated. This column is not filled in if the organization does not use the appropriate coding system.

Filling lines

Filling out the lines in the KO-2 form is done as follows:

In the line “Issue __” the full name of the person to whom the funds are issued is written in the dative case.
In the line “Base __”, the accountant must indicate the content of the financial transaction, that is, the purpose, reason, or on what basis the funds are transferred to this person. Depending on the purposes described in paragraph “In what cases is Form KO-2 used”, the following is written in the line: “Cash proceeds for transfer to a bank account”, “To pay for services”, etc.
The line “Amount __” indicates the amount of money withdrawn from the cash register. Moreover, rubles are indicated in words from the beginning of the line and with a capital letter, and kopecks - in numbers. The remaining space after recording is crossed out. It should also be noted that if in the column “Amount, rub. cop.” the amount issued is indicated in kopecks, regardless of numerical value(for example, 500-00), then kopecks must also be indicated in the line (“Five hundred rubles 00 kopecks”). If the value in kopecks (500-) is not indicated, then it is not indicated in the line (“Five hundred rubles”).
The line “Appendix __” indicates the attached documents on the basis of which funds are issued from the cash register.

If funds are issued to a person from a third-party company, then among the documents he must have a power of attorney from his organization to receive funds .

Video: how to fill out a cash receipt order

Requirements for the operation

An expense cash order issued by an accountant must be registered in the journal for registering incoming and outgoing cash documents. Next, it is signed by the manager and chief accountant (or a person with appropriate authority). It is worth noting that the manager’s signature is not required if it is present in other documents attached to the consumable.

A correctly completed form is handed over to the cashier, who is obliged to check the correctness of the document and require identification. The cashier is obliged to issue funds only to the person whose details are indicated on the form. If a mistake was made when filling out the form, the cashier must return the form to the accounting department.

Next, in the line “Received __”, the person to whom the money is given from the cash register must indicate the amount received, filling it out with his own hand according to the same rules as for filling out the line “Amount __”, sign and put the date in the appropriate lines.

Funds can be issued in both Russian and foreign currencies

After carrying out the operation of issuing money via cash settlement, the cashier is obliged to record the recipient’s passport details in the line “By __”. Then, sign, give a transcript of the signature and enter the date of the operation in the appropriate lines. In the documents attached to the consumable, he must put a stamp “Paid” or stamp them indicating the date of the operation

It is important to remember that the order form remains at the cash desk after the money is issued!

Maintaining cash registers in electronic form

Maintaining cash registers is also possible in electronic form. It is important that the design corresponds to the unified KO-2 form.

You can maintain the KO-2 form in special programs, for example, “BukhSoft online”, “1C: Accounting”, etc. At the same time, the sequence and rules for filling out the document are preserved.

The executed document in form KO-2 must be printed on a printer before cash is issued. After printing, it is signed by authorized persons, and the further procedure does not differ from that described above.

Thus, withdrawing funds using an expense cash order in the KO-2 form is completely legal and should not cause difficulties in use.

You can download the cash receipt order form in word and excel format from this article. We will also consider the filling procedure with RKO samples.

Read in the article:

The consumable is intended for processing the issuance of money from the cash register. All companies that pay in cash are required to compile it. This obligation does not depend on the legal form and taxation regime.

Expenditure cash order: form

RKO has the KO-2 form approved by law. Goskomstat established it on August 18, 1998 by resolution No. 88. Currently, the form looks like this:

Cash receipt form

Filling out a cash receipt order

The procedure for filling out the RKO form is established by the instructions of the Central Bank dated March 11, 2014 No. 3210-U (hereinafter referred to as the Central Bank Instructions).

Fill out the document in one copy. Compile it on paper and fill it out by hand, using a computer, or a combination of both. You have the right to use any ink for filling.

A sample of filling out an expense cash order when depositing money at the bank

Please note: Central Bank instructions prohibit making corrections to cash documents.

The legislation does not strictly contain the order of numbering of RKOs. Therefore, you can use any continuous or non-continuous numbering method. As a rule, simple ascending numbering is used. The number can be supplemented with an alphabetic code or date.

Start filling in with the “Base” line. Enter a business transaction into it. For example, “Reimbursement of overexpenditure according to the advance report dated July 20, 2018 No. 198.”

The “Appendix” line must contain the number and date of preparation of the primary document and other documents (invoices, applications for the issuance of money, etc.).

Filling out the RKO lines “Base” and “Appendix”

Note: when issuing money to an employee on account, a cash order is drawn up on the basis of a written application from an individual in any form. In this case, the application must contain:

the amount of money issued on account;
the period for which the amount was issued;
signature of the company director;
date of application.

When issuing cash, ask the recipient to put the amount in words into the cash register and sign it.

When issuing a general expense order, for example, for a shift, it is signed by the responsible employee, in particular the cashier. Enshrine this employee’s responsibility in the company’s local act.

The RKO form contains the signature details of the company director, chief or ordinary accountant and cashier. According to the Central Bank Directives, the document is signed by the director and accountant. But the manager may not put his signature when it is already on the appendices to cash register services (applications, invoices, etc.) and there is an accountant on staff. In the absence of an accountant, the director is obliged to endorse the expense order.

The director also has the right to delegate, by power of attorney, to sign the cash register on his behalf to another employee of the company.

The procedure for issuing money for consumables

This procedure consists of six stages.

At the first stage, the cashier checks the presence of all the necessary signatures in the cash register and their compliance with the samples available to him. He compares amounts in words and figures. They must match. Then he checks the presence of the documents specified in the consumables. After this, the cashier compares the recipient’s name in the order with his passport details.

The recipient's representative can also request money by proxy. Check with this person the power of attorney and passport. Make sure that the recipient's full name in the cash register corresponds to that specified in the power of attorney and passport details.

The power of attorney must be attached to the consumable. If it is issued for several payments or to receive money from several organizations, then make a copy of it. Certify the copy in accordance with the procedure established by the director of the company.

The second stage involves preparing the amount of cash for withdrawal and transferring the cash register to the recipient so that he puts his signature on it.

The third stage is the affixing of a signature by the recipient.

At the fourth stage, the cashier counts the money before issuing it so that the recipient can see this process. The cashier then gives the money to the recipient.

The fifth stage involves the recipient recalculating the money under the supervision of the cashier. Without this procedure, the recipient will be able to make a claim for the amount in the future.

At the last stage, the cashier puts his signature on the cash register.

Attached files

RKO form in excel.xls
RKO form in word.docx
Sample of filling out RKO: matpomosch.xls
Sample of filling out cash settlement when depositing money in a bank.xls
Sample of filling out cash settlement when issuing money to an organization.xls