Online cash order. Receipt cash order - form and sample

With the help of a receipt cash order cash is accepted into the company's cash desk.

The PKO form is unified and coded KO-1.

Download the form and sample for free

Blots and corrections when filling out are not allowed. The order can be filled out manually or electronically.

After filling out, the PQO and the receipt are signed by the cashier who compiled it, and chief accountant(or his/her substitute authorized person); the order is certified with a seal: the main location of the seal is on the receipt, its edge is imprinted on the PKO.

How to correctly fill out a cash receipt order in 2019

1. At the top, the name of the organization that issued the warrant, its OKPO code, and the name of the structural unit of this organization, if the order was issued in the unit, are indicated. If there is no subdivision, a dash is added;

2. Indicate the serial number of the PKO (from the registration log KO-3) and the date the order was issued in numbers (day, month, year);

3. In the tabular part:

• in the “Debit” field the number of the accounting account is written, the debit of which is used to receive cash; This field is not required to be filled in;
• in the “Credit” column, write the code of the structural unit to which the money is received (or put a dash); number of the corresponding account, subaccount, the credit of which reflects the receipt of money at the cash desk; analytical accounting code for the corresponding account (if the organization uses such codes, or put a dash);
• the amount is given in numbers;
• the intended purpose code is written if the organization uses them; or put a dash.

• enter the name of the organization and the full name of the person donating the money if it is from a third-party organization, and only the full name if the money is being handed over by an employee of the organization that issued the PKO;
• further - on the basis of which the funds are surrendered (refund of funds, balance of the advance, payment under the contract, etc.);
• the amount is written from the beginning of the line with a capital letter, rubles - in words, kopecks in numbers. The remaining empty space in the line is crossed out;
• in the line “Including”, if the transaction is taxable, the amount of VAT is indicated in numbers; otherwise it is written “Without VAT”;
• the attached documents and their data are entered in the “Attachment” line, on the basis of which money is issued (advance report, invoice, application, etc.).

5. Having accepted the money at the cash register, the cashier signs the PKO and on the receipt, puts the cashier’s seal or stamp on the receipt;

6. After this, the receipt is torn off and given to the person who deposited the funds;

7. After completing the cash transaction, the cashier places a “Received” stamp on the receipt order with a date and personal signature.

Acceptance of money under the PCO is carried out only on the day of its registration.

Many organizations, firms, and individual entrepreneurs in their document flow they use cash receipt orders of form 0402008 or PKO. The 2018 cash receipt order form has its own purpose and filling features. The rules for filling out a receipt order are prescribed in the Regulations of the Central Bank of October 12, 2011 No. 373-P “On the procedure for conducting cash transactions...”

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We will tell readers in this article what kind of document this is, who maintains it and how to fill it out correctly. And at the bottom of the page there are links where you can download the cash receipt form and print it. There is also a sample filling there. Documents are posted in user-friendly Word and Excel formats.

Receipt cash order form 0402008: purpose of the document

In order to understand the purpose of a cash receipt order, it is necessary to define this document.

So, a cash receipt order (PKO) is a document for reporting. It is issued by the cash desk of any organization or company when accepting cash equivalents.

PKO has a unified form KO-1, approved on August 18, 1998. Form KO-1 of the cash receipt order is drawn up in one copy.

A cash receipt order is necessary for the legal registration of cash receipts (for example, from the founder, for compensation of damage, etc.).

In other words, the 2018 cash receipt order (Form No. KO-1) confirms the entry cash to the cash desk, which were received:

• as a result of the provision of services, sale of goods, performance of work;
• as a result of the return of the balance of money that was issued to employees but not spent;
• as a result of payment of a share in the authorized capital by a new participant (for an LLC);
• as payment for sold property, equipment;
• as a result of withdrawing funds from a current account for specific needs.

Who issues a cash receipt order?

The organization's accountant or another employee (including a cashier), determined by the manager in agreement with the chief accountant (if any) by issuing an order, is involved in the execution of the PKO. After looking at the example of filling out a cash receipt order, you will see that the finished document of form KO-1 consists of two parts:

1. Order.
2. A tear-off receipt for a cash receipt order.

The accountant's signature must be on the cash receipt order. If the company does not have an accountant, then the document is signed by an authorized person.

The cashier checks the PKO. After checking the correctness of the order, a stamp is affixed to it. Most of the seal should be located on the tear-off receipt, and the smaller part should be on the order itself.

After stamping the document, an entry must be made in a notebook to record all transactions.

At the moment of transferring funds to the cashier, he tears off the receipt for the cash receipt order and hands it to the person (who deposited the funds).
The main document (order) remains at the cash desk.

How to fill out a cash receipt order?

Although an example of filling out a cash receipt order is presented on this page, it would not be amiss to give the reader also step by step instructions. So, let's move on to the step-by-step filling out of the cash receipt order form, form KO-1.

1. In the “Organization” paragraph, the name of the organization issuing the receipt is indicated. The name of the organization is entered in the same way as it is registered in the constituent documents.

2. In the line “Structural unit” the structural unit of the organization issuing the receipt is indicated. If the organization does not have a structural unit, a dash is added.

3. The serial number of the PKO is indicated in the “Document number” strip.

4. The date the order was issued is written in the “Date of Compilation” column. Date format: DD, MM, YYYY.

5. The accounting account number is indicated in the “Debit” line (this item does not have to be filled out).

6. The code of the division of the structure where the funds are deposited is indicated in the “Credit” paragraph. If the organization does not have structural divisions, a dash is added.

7. The code number of the branch of the organization for which the receipt is issued is indicated in the line “Code of structural unit”.

8. The analytical subject of the corresponding accounts is entered in the column “Analytical accounting code”.

9. The amount of incoming funds that arrived at the cash desk is entered in the line called “Amount”. The entry is made both in numbers and in words (with a capital letter).

10. The code number of purposes for using the received funds is entered in the “Purpose Code” item. If there is no corresponding code (it must be contained in the LLC documentation), a dash is added.

11. The following data is entered in the “Received from” field:

• name of the organization (firm, company, individual entrepreneur);
• surname and name of the representative of the organization (in the genitive case) transferring funds (if the money came from another organization);
• basis for the transaction: payment for sold products according to the invoice;payment for work performed or services provided under the act;compensation for material damage by court decision or order;making an advance payment under a purchase and sale agreement or under a service agreement;return of unused funds issued for reporting;compensation for identified shortages based on an audit or on the basis of an order;contribution to the authorized capital (for LLC).

12. The VAT amount can be indicated in numbers in the “Including” paragraph. If incoming funds are not subject to taxes, then “Without VAT tax” is indicated.

13. If there are attached documents, the details are recorded in the “Appendix” section. The tear-off part is filled in exactly the same way.

If any documents were attached to the cash receipt order, then a stamp should be placed. The order must be marked “Received”. The date is also included.

Checking the completion of data in the software

The PKO must be checked by the organization’s cashier or a person replacing him. He must ensure that everything is done according to the rules and whether the document contains any errors. When the cashier is convinced of the correctness of the receipt, he has the right to accept cash and put the date of the transaction and his signature on the form of the document.

There may be a situation where there may be errors in the order. In this case, the cashier returns the document for rework.

Under no circumstances are errors allowed in the cash receipt order form KO-1! You cannot make corrections to the software. In case of an error, the order is issued again!

A cashier who fails to issue a document may be subject to penalties. The fine currently amounts to 5,000 rubles (for an official who did not issue a document) and up to 50,000 rubles (for an offending organization).

The cash receipt receipt is the primary document confirming the fact that the cashier has received money from the depositor, for example, an employee, founder (participant, owner). The order itself and the receipt for the cash receipt order form have a common form (the receipt is a detachable part of the KO-1 form document).

The (unified) form of the order itself, as well as the receipt for the cash receipt order, was approved by Resolution of the State Statistics Committee of August 18, 1998 No. 88 (hereinafter referred to as Resolution No. 88). And although since 2013, unified forms of primary documents have ceased to be mandatory for use, the use of unified forms for cash documents, in particular form 0310001, continues to remain relevant (directive of the Bank of Russia dated March 11, 2014 No. 3210-U).

The procedure for issuing a receipt for the PKO

The receipt form for the cash receipt order can be downloaded on our website.

The receipt for the cash receipt order is filled out by the cashier when accepting funds simultaneously with the cash receipt. In the detached part of the document, all information from the order is duplicated, and its registration number and current date are also indicated.

The receipt for the cash receipt order is signed by the cashier and the chief accountant with a decoding of their full name, and a round seal of the enterprise is also affixed to it (if any).

In practice, the seal on the receipt should be affixed in such a way that its edge remains on the receipt order. That is, when the receipt is torn off, an incomplete display of the seal should remain on the resulting document. You should also try to ensure that the code and name of the company on the receipt are present and legible.

But the regulations themselves, which describe the procedure for drawing up primary cash documents (Resolution No. 88 and Bank of Russia Directive No. 3210-U), state that the seal must be on both the receipt and the order itself. At the same time, many consider a receipt for an order with half a seal to be invalid.

In judicial practice, there is no clear opinion as to what configuration the stamp on the receipt should be. Thus, the resolution of the Federal Antimonopoly Service of the Moscow Region dated July 30, 2009 No. KA-A40/6945-09 indicates that the imprint of a half round seal on a document does not indicate that there is no confirmation of expenses. But the resolution of the Sverdlovsk Regional Court dated April 10, 2014 in case No. 33-4373/2014, on the contrary, states that a fragment of the seal on the document does not allow it to be identified with the seal of the company that issued the document.

A receipt for a cash receipt order can also be issued in electronic format, and then printed, signed and handed over to the person who deposited the money at the cash register.

A sample receipt for a cash receipt order can also be downloaded from our website.

Results

The receipt for the PKO is a detachable part of the document that is handed over to the depositor of funds. The PKO form and receipts for it are officially approved and mandatory for use. Our sample will help you fill out the receipt for the PKO correctly.

IN Russian Federation Cash transactions must be carried out using specially established forms of primary documentation. For such operations, unified forms have been developed and approved by the state. Based on a number of regulatory legal acts, they are made mandatory for use. The cash receipt order is no exception (the PKO form can be viewed).

Regulatory framework for PKO

Carrying out cash transactions by business entities to receive cash is accompanied by the execution of the primary document in question (here you can use a cash receipt order form in Word). The need to formalize cash transactions for accepting money by signing an order in form 0310001 is established in paragraphs 4.1 and 5 of Bank of Russia Directive No. 3210-U dated March 11, 2014. The unified form and content of this primary document are established by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

Receipt cash order (2017 form here)

The unified form of the cash order in question has been established and must be used for cases when cash is received at the enterprise's cash desk. This document (you can print the cash receipt order form here) must be written out in a single copy. It is signed by the chief accountant of the enterprise or another official with appropriate authority.

The unified form provides for the presence of a tear-off receipt for the PKO, on which, when performing a transaction, the signature of the chief accountant or another person with the appropriate authority is affixed. In addition, the cashier certifies the receipt with his signature and seal, after which it (the receipt) is handed over to the person from whom the cash was received at the cash desk (a cash receipt order and a sample of how to fill it out can be viewed here).

Having accepted the money, the cashier checks its quantity with the total value reflected in the primary document. If the values ​​are equivalent, the cashier puts his signature, seal or stamp on the corresponding line of the order. If the value of the amount received at the cash desk turns out to be lower than in the PKO, the specified document is sent for re-registration to the accounting department.

The procedure for receiving cash from separate divisions to the cash desk of the parent organization is approved by the legal entity. The organization must also accept this money using an order in the established form (print out a cash receipt order form).

The unified form of this cash document contains, among other things, the following details:

• number and date;
• information for accounting(debit, credit, analytical accounting code, designated purpose code);
• Full name of the person from whom the funds were received;
• the basis for acceptance with the attachment (if necessary) of the relevant document;
• the amount of funds accepted;
• signatures of the manager, chief accountant, issuing and receiving persons;
• a receipt for the order, given to the person from whom the cash was received, to confirm this fact (cash receipt order form).

Entrepreneurs who, on the basis of the Tax Code of the Russian Federation, take into account their income or income and expenses, other objects of taxation or physical indicators, have the right not to use cash documentation, including when accepting cash (a sample cash receipt order is here).

Every businessman needs to have a sample of filling out an individual entrepreneur's cash receipt order, since in the process of work situations arise when it is necessary to deposit cash into the cash register. The order form is the same for all organizations and individual entrepreneurs. When drawing up a document, you must use only valid forms, otherwise various troubles will arise in the process of doing business. The form for 2017 is presented in Appendix 1.

The cash receipt order (PKO, “prihodnik”) is conventionally divided into 2 parts. The left one represents the receipt itself, and the second one is the receipt. After the actual transfer of money, the order remains with the cashier, and the receipt is given to the person who deposited the cash. This document confirms that the cashier accepted the funds.

The PQS for individual entrepreneurs must include the following data:

• Full name of the individual entrepreneur, OKPO;
• document number and date of creation;
• the amount of cash deposited in figures and words;
• name or title legal entity from whom the cash came;
• on what basis the funds were received;
• VAT amount;
• signatures and seal or stamp.

The listed information should be contained not only in the “receipt” itself, but also in the receipt for it. For the person who deposited the cash, it is confirmation of the cash transaction.

Procedure for drawing up the document

Appendix 1. Cash receipt order form.

How to fill out an individual entrepreneur's cash receipt order in accordance with established rules, any accountant-cashier knows.

But an entrepreneur usually does not have such an employee, but either a simple cashier or another employee who performs the functions of accepting cash. Sometimes the businessman himself accepts the cash.

The name of the entrepreneur is indicated in the “Organization” field, and OKPO is indicated in the sign on the right. For a businessman-individual it consists of 10 characters; if there are 9 characters, then a zero must be put in front.

The structural unit is indicated only when the cash register receives revenue from retail outlets. The name and/or number of the point from which the money was received is indicated.

Typically, documents are numbered from January 1 of the current year. It must be remembered that the PKO is printed only on the day of the actual transfer of cash to the cash desk. If the document is made earlier or later, it is considered invalid.

The entrepreneur has the right not to indicate accounting accounts and the designated purpose code in the “receipt”. In the “Accepted from” column, enter the full name of the citizen or the name of the company from whom the cash was received. If money is accepted from an organization, then it is necessary to indicate the name of the person who directly transferred it to the cash desk. For example, from Kolobok LLC through Peter Ivanovich Volkov.

In the “Base” line, you must indicate why the money was received or what the source of its receipt is. For example, for goods sold or trading revenue from store No. 2. The cash receipt order is signed by the cashier and the individual entrepreneur himself (in the absence of an accountant). The document is filled out in 1 copy.

The information on the receipt and on the receipt must be exactly the same. The receipt is certified by a seal (if not, then you need to put “b/p” in the place of the seal). You can put a “Paid” stamp on the receipt. A check is attached to the receipt. A sample of filling out an individual entrepreneur's cash receipt order is presented in Appendix 2. All receipts and expense orders recorded in the log book cash documents. Corrections cannot be made in the PKO. If you mess it up, you need to print it out and fill out a new document.

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How to accept cash without a cash register

Appendix 2. Sample of filling out the PQS.

Some individual entrepreneurs work without using a cash register, that is, when cash arrives, they will not be able to issue a check and PKO to the depositor. In this case, individual entrepreneurs present the citizen with a strict reporting form (SRF). This includes receipts, vouchers, subscriptions, coupons, etc. These forms must contain the following information:

• name, series and number;
• name of the individual entrepreneur, his TIN, registration address;
• what the money was received for;
• total cost;
• how much money is accepted in cash;
• date of operation;
• signature of the cashier or other person who accepted the money, individual entrepreneur’s seal or “b/p” mark.

All BSO must be printed in a printing house. Each document is individual. All strict reporting forms are recorded in a special book.

A cash receipt order is not a strict reporting form, therefore, when an entrepreneur operates without a cash register, when accepting funds, “receipt notes” cannot be issued to the persons who deposited the money.