Income and consumable. Receipt cash order
The company can receive money either non-cash or at the cash desk. To post cash in accordance with the Procedure for conducting cash transactions, you must use a receipt cash order(PKO), for which the standard KO-1 form is provided. Only entrepreneurs who keep records in a simplified manner may not use it.
All cash transactions are currently regulated by the Procedure approved by the Central Bank of the Russian Federation. The receipt order reflects the receipt of cash at the cash desk. Its form can be unified or revised by the company taking into account existing features.
The form can be printed, filled out by hand, or designed using software.
The main requirement for it is that corrections cannot be made to the receipt. In this case, the document is reissued taking into account all the correct entries.
This form can be drawn up depending on job descriptions in the accounting department of an enterprise, as well as a cashier, director or chief accountant. It is allowed to issue Form KO-1 by a contracted specialist (in the absence of accountants and cashiers), however, in this case the signature must be affixed by the manager himself.
As a rule, the PKO is drawn up by an accountant and given to the person depositing money into the cash register. He presents this document to the cashier, who checks it and registers it in the appropriate journal. The specialist must also review all the documents that are attached to the PKO and check the order for the signatures of the chief accountant or manager.
Next, he accepts and counts the cash, and if the money matches the amount indicated in the receipt, the cashier puts his visa in confirmation. If necessary, a check is made for the received proceeds at the cash register, which is attached to the receipt.
The cashier hands over this detachable part of the PKO to the cash depositor as confirmation of acceptance.
At the end of the day, all receipt orders, along with the cashier’s report, are submitted to the accounting department.
Please pay attention! Upon returning from work, the employee must return the unspent money based on the receipt and report on the amounts spent within 3 working days upon return. In case of overspending, the company must reimburse these amounts at .
Receipt cash order sample filling
Main part
Let's look at a sample of filling out the PKO.
At the top of the form you need to write the name of the company and its code according to the OKPO classifier. If the order relates to a specific structural unit, then its name is written below in the corresponding column. Otherwise, a dash is placed here.
To the right of the name of the form, the document number in order and the date of its preparation are indicated. It is written in the form DD.MM.YYYY.
IN the following table data is entered accounting- account codes for debit and credit, analytical accounting account code if used. In the “Amount” column, the funds accepted under this document are recorded in numbers. Column “Targeted financing code” completed by those organizations that have developed and use the appropriate coding system.
IN "Accepted from" field write down from whom the money is accepted. If he brings them in individual, then his full name is indicated. in the genitive case. If the money comes on behalf of an organization, then its name is first written down, then the word “through” is put, and after it the full name. employee who makes the payment. For example, “Parus LLC through Petr Georgievich Ivanov.”
IN field "Base" The reason for the receipt of funds at the cash desk is recorded - trading revenue, return of subaccounts, etc.
In the “Amount” field, enter the amount of funds received in words. If it contains any taxes or, for example, VAT, then in the “Including” column this amount is written down in numbers. Otherwise, the note “Excluding VAT” is made here.
IN Application field you must indicate the names of the documents that are attached to this PQR, or it is not filled out.
The document is certified by the chief accountant, who puts his signature and full name. and signed by the cashier who received the funds.
Receipt for cash receipt order sample filling
The receipt duplicates the data that was entered in the main part of the document.
The company name is written at the top. Then in field “To cash receipt order” The number and date of the document are indicated.
IN "Accepted from" fields and “Base”, data from the corresponding fields of the main part of the document is transferred completely without abbreviations.
Below is the order amount in numbers and then in words. IN "Including" field the tax amount is recorded, or the “Excluding VAT tax” is marked.
The date of compilation is indicated below.
The receipt is certified by the chief accountant, who puts his personal signature, and signed by the cashier.
Nuances
Cash payments between organizations must be carried out within the established limit - 100 thousand rubles. The cashier is obliged to refuse to accept a larger amount, otherwise he and the organization face fines for failure to comply with cash discipline.
If revenue is received using a cash register or BSO, then at the end of the day it is allowed to issue one cash order for the entire amount of daily income. IN column "Base" in this case, indicate the number of the Z-report of the cash register or the numbers of issued BSO receipts.
When funds arrive at an enterprise, it is worth issuing a cash receipt order. But it’s worth knowing how to fill it out correctly so that there are no troubles during inspections by government agencies.
Let us determine what order should be followed when forming KO-1.
Every accountant is familiar with the concept of a cash receipt order, which is drawn up in accordance with certain rules prescribed in the legislation of the Russian Federation.
Required information
There are a number of primary documents that you need to know about the procedure for filling them out, because mistakes are simply unacceptable. The cash receipt order also applies to them. Let's find out what kind of document it is, when it is issued and by whom, and on the basis of what regulations.
What is it?
A cash receipt order is presented in the form of a document that is used when registering cash receipts at the organization's cash desk.
It is the primary accounting document of cash transactions, which is used to receive money into the company's cash desk. The PKO form is in the album of unified forms for recording cash transactions and inventory results.
Purpose of the document
A cash receipt order of form KO-1 is a document that confirms the deposit of funds into the cash register, in other words, the posting of cash amounts that were received:
That is, cash receipt orders document any amount of money that arrives at the cash desk, regardless of the sources.
Enterprises that operate as payment agents must fill out separate orders for customer funds and their proceeds.
Legal grounds
When accepting cash, filling out the PQS and receipts, you should be guided by Art. 13, art. 19-21 Procedure for conducting cash register operations in Russia.
According to the provisions of the document, the cash desk of an enterprise can accept cash amounts necessarily according to the cash receipt order KO-1.
The form of an accounting document of such a plan has been approved.
How to fill out the cash receipt order form KO-1?
When a receipt order is received, the cashier should check:
- whether the documents include and whether the signature of the chief accountant of the legal entity is genuine;
- Is the form completed correctly?
- is there required applications that are reflected in the document.
In the event that a certain requirement is not met, the cashier returns the documentation for the purpose of revision so that it is properly completed.
In other cases, funds are accepted, and then a signature and full name are placed on the PKO and. Let's consider the nuances of document formation.
Formation order
A cash receipt order can be written out by hand or generated on a computer. Any blots or corrections are not permitted. If the document is damaged, you should fill out a new form.
PKO forms are issued by accounting employees in a single copy. Chief accountant or another authorized person (if there is a corresponding order from the head of the organization) is required to sign.
Any enterprise or the director himself also has the right to issue a receipt order.
A receipt is given to the person who deposits funds into the cash register. It is certified with the seal of the enterprise and signed in the same way as the parishioner himself. But only now the cashier will sign that the money has arrived.
The receipt reflects the date when the money was accepted. The seal must be placed so that its edge touches the receipt itself. All certificates that are attached to the PQS should be canceled with a stamp or the inscription “Received”, indicating the date.
After the amount is received at the cash register, the cashier must tear off the receipt along the cut line and give it to the person who hands over the money. The order will be kept at the cash desk.
By the way, printing is not in mandatory should catch the spine of the PKO. The standards for accepting cash are specified in clause 3.3 of Russian Regulations No. 637. But nothing is said about the specifics of affixing stamps.
On the order itself there is a special place for printing, which is located on the tear-off parts (receipts). There are simply no such details on the spine.
And if we rely on this fact, it turns out that the stamp should only be placed on receipts, and capturing the cash receipt order itself is not necessary. The same explanations are contained in Methodical recommendations No. 210 (clause 4.1).
When filling out KO-1, you should follow these instructions:
| In the “Organization” section, enter the name of the enterprise | Which is issued by the PKO, according to the constituent documentation |
| In the paragraph for the structural unit, write the corresponding name | If the unit does not have a name, then you need to put a dash |
| In the item “Document number” | Reflection of the serial number is required receipt order in accordance with the data in the registration journal (numbering should be continuous) |
| In the “Date of compilation” section, indicate the date | When cash amounts are received at the cash desk (use Arabic numerals represented in this format - date, month, year) |
| The “debit” item reflects the account number in the accounting department | For the Dt for which cash is due - usually this is an account of 50 (but it is worth noting that this item is not required to be filled out) |
| The “Credit” item contains data on the code of structural divisions | Which amounts of money are accounted for; about correspondent accounts, subaccounts, the credit of which reflects the funds received at the cash desk; about the analytical accounting code for corresponding accounts (if used in the company) |
| Item “Amount, rub. cop.” | Reflects the funds received at the cash desk in numbers |
| In the item “Destination code” | Enter the codes for the purpose of using the money received at the cash desk |
| “Accepted from” item | Reflects the name of the enterprise and the full name of the individual who transfers cash to the cash desk (when money is accepted from employees of third-party companies), or simply the full name (when money is accepted from an employee of the enterprise who issues an order) |
| In the paragraph "Base" | They prescribe the content of business transactions (for example, payment under an agreement, a loan under a contract, revenue, etc.) |
| The “Amount” item contains a capital indicator (in ruble terms) of funds | What was received at the organization’s cash desk; if there is space left, put a dash |
| The “Including” item indicates the amount | And if transactions are not subject to taxes, then they write “No tax” |
| Column "Application" | Contains information about the details of the attached primary documentation (if any) |
The tear-off receipt is filled out according to the same rules. Only after all information has been entered is a stamp placed. If there is empty space in the columns or it is not filled in at all, you need to put dashes.
When accepting money, the cashier must check the signatures with the samples he has. If an error is discovered, the cash receipt order must be crossed out and returned to the accounting employee.
It is quite possible to draw up one form for the total amount of revenue for the day at the end of the working day. The basis is strict reporting forms, cash register tapes, if a cash register is used.
The basis for cash receipts may reflect one of the following reasons:
- payment for goods that were shipped in accordance with;
- payment for work that was performed according to the acts;
- amount of compensation for material damage based on court decision(orders);
- making an advance amount in accordance with the agreement;
- return of unused amounts that were reported;
- compensation for identified deficiencies, based on the audit, order.
Sample of filling out a unified form
An example of filling out a cash receipt order KO-1, based on which you can draw up your document, substituting only your details, grounds, amounts and dates:
When errors are found
The receipt order has been used for a long time, but accounting workers did not make fewer mistakes when drawing up this document.
And it is fundamentally important to fill out the receipt correctly, since this is an example of a cash document for a company and a reporting form for an enterprise that buys goods.
If a low-quality service is provided or a defective product is purchased, the receipt for the PKO can become evidence in court when protecting consumer rights.
In addition, if there are errors, the document will be considered invalid. Representatives of the Russian Federal Tax Service check whether the requirements for registering a cash transaction are met.
The inspector will pay attention to whether the proceeds have been fully capitalized. If the rules are violated, an administrative fine is established in the amount of:
Errors in compilation, if they do not result in incomplete posting or accumulation of a residual amount in the cash register in excess of the limit, should not be classified as gross violations.
The rules for filling out a cash receipt order are not complicated. You just need to follow basic recommendations and use a unified form, which is valid at the time the document is generated.
And in order to make it easier for you to navigate what data to enter, rely on ready-made samples, of which there are a lot on various sites. They will help you avoid mistakes at first.
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The document for the depositor confirming the deposit of money into the cash register is the tear-off part to the PKO: a receipt for the cash receipt order (the form is approved by Resolution of the State Statistics Committee of the Russian Federation No. 88 of 08/18/1998).
Cash receipt order form
On August 19, 2017, changes to the Directive came into force that allow the registration of electronic cash documents. In this case, the receipt for the PKO, at the request of the depositor, can be sent to the email address provided by him.
Registration of receipt of payment for goods and services at the cash desk
On the territory of the Russian Federation, upon receipt of payment for goods, works and services in cash or payment cards, it is mandatory to use cash register systems (Article 1.2 Federal Law № 54).
If you provide services to the public listed in paragraph 2 of Article 2 of 54-FZ, and accept payment in cash or by payment card, then instead of a cash register check you can issue a strict reporting form. BSO forms may be approved by the government agency. For example, a tourist voucher approved by Order of the Ministry of Finance No. 60n dated 07/09/2007. If there is no approved form, then the organization can develop it independently, indicating all the mandatory details named in paragraph 3 of Government Decree No. 359 of 05/06/2008:
- name of the document, date of its preparation;
- company name or full name IP;
- TIN and location address;
- name and cost of the service;
- amount and date of payment;
- position, full name and the signature of the person who is responsible for the completion of the transaction and the correctness of its execution, a seal impression if available.
When issuing a receipt ( tear sheet to the cash receipt order) you must remember that it is not a strict reporting form and cannot replace a cash register receipt. Therefore, despite the fact that a receipt is issued, a strict reporting form must be completed.
Receipt for a cash receipt order: sample filling
When the cashier receives the PKO, he must recalculate the amount received and check that the details are filled out correctly. The tear-off receipt from the PKO should contain information about the depositor, the amount deposited, the basis, as well as the number and date of the cash receipt order.
