Issue an account cash warrant. Pco filling sample in subreport

19.04.2020

Money is dispensed from the company’s cash desk according to expenditure cash orders (RKO or, in abbreviated form, “consumable”). Payments must be permitted by the head of the organization, as evidenced by his personal signature on this document. Money can be issued from the cash register strictly for certain needs, which are listed in the order of conducting cash register operations. To register the receipt of money at the cash desk applies.

The instruction of the Central Bank of the Russian Federation allows from 2014 to use not only unified forms of consumables. These documents are written out by the cashier, chief accountant or just an accountant. They can be compiled manually or using a specialized program. After that, a permissive signature of the head is put on it and the document is transmitted to the cashier for further distribution of money.

If funds are paid in the sub-report, then before issuing RKO it is imperative to draw up a statement in any form indicating the direction of expenditure (purchase of materials, payment for services, etc.), the amount, and the period during which the recipient must report for it or hand over unused funds.

The document is received by the cashier, who checks the correctness of the completed data, the signatures of the management, and then records the expense order in the registration journal. After that, the cashier checks the personal documents of the recipient of the funds, reflects their information in the cash register and makes the payment of money.

Employees of the organization can receive wages in cash at the settlement and payment or payroll, at the closing of which expense orders are drawn up for the total amount.

In the CSC forbidden to make any corrections. When committed, the consumable is subject to renewal.

For individual entrepreneurs using specialized tax registers (book of income and expenses), the Bank of Russia has introduced a simplified procedure for conducting cash operations, according to which they may not be consumables.

Account cash warrant sample filling

Many organizations continue to use the unified KO-2 form, despite the fact that other forms can be applied, firstly it’s easier to take a ready-made form, and secondly, due to the versatility, any cashier can fill out this form if he worked with him before .

At the top of the expenditure order, data is filled in with the name of the company (full or abbreviated), number, name of the structural unit - if any. After that, the serial number of the document is affixed, which should correspond to the number in the journal of registration of PKO and PKO, as well as the date of actual payment of funds.

In the tabular part, it is necessary to fill in the codes of the structural unit, the intended purpose, the offsetting account, analytical accounting. A credit account is also entered (account 50/1) and the amount claimed for payment.

In the line “Issue”, the full name of the recipient of the funds is filled in completely. Then, the basis for spending money is indicated (salary, sub-report, advance payment, payment under the contract, trade revenue is handed over to the bank, etc.). In the next line, write the amount payable in words. The application reflects the documents that are the basis for the payment of money (statement, bank receipt, payroll and others).

The consumable is endorsed by the director and chief accountant with a breakdown of their positions and personal data.

The next part of the document is filled in by the recipient of funds. He must write with his own capital letters the size of the amount received with a penny, put down the date of payment and sign. The instruction of the Central Bank of the Russian Federation allows filling in the “Received” field in the automatic mode when forming a cash register using a specialized program.

The cashier, after checking the documents of the recipient, must enter their data in the corresponding line of the consumable. This information is its name, series and number, date and name of the authority issuing it. Then the cashier signs an expense order and puts the stamp “Paid”.

You can see the sample of filling in the cash register or figure, or download the completed version below.

Features of filling in some account orders

When paying salaries according to payrolls in the Russian Federation, which is compiled for its total amount, in the line "Issue" you can indicate "Employees of the enterprise", in the basis it is necessary to write "Issue of wages for .... on payroll No. ... from ... ". Moreover, in the lines “Received”, “By”, “Signature”, nothing needs to be filled out.

If funds are issued to a legal entity, then in the line "Issue" should be full name person indicated in the power of attorney of the enterprise (not the name of the company). The same power of attorney must be attached to the registry and entered in the “Appendix”.

Very often, when filling out an expense order for transferring money to the bank, in the line “Issue” they write “Revenues received” or “Proceeds to the bank”, and either the manager or the cashier signs them. Such registration is clearly contrary to the order of operations at the checkout. In this field you must fill in the full name the employee indicated in the receipt for the announcement of the contribution in cash, and he must sign in the appropriate field.

Strict compliance with cash discipline should relate to the priority responsibilities of the economic sector of the enterprise. In this situation, you will need to work with special documents confirming the movement of finances through the cash desk of the enterprise.

One of the important elements of the primary documentation is an expenditure cash warrant, the form of which is presented on our website. The rules by which it is filled out and its form are regulated by law. The knowledge of the relevant regulatory acts will exclude the presence of errors while filling out the selected fields and keeping records in this segment of accounting activity.

Correct filling

The use of an expense cash warrant is regulated by Regulation BR 373-P. The legislation also enshrined the concept of this document.

CSC is the primary document that legal entities use to reflect cash expenditures in accounting.

Authorized persons are required to draw it up for each expense transaction associated with the movement of cash from the organization’s cash desk. For this, the corresponding RCO form is drawn up. All actions that may be carried out in such a situation, for example, by an individual entrepreneur, are regulated by the Central Bank's Ordinance of March 11, 2014 “On the Procedure for Conducting IP Cash Transactions”.

Certain registration rules have been written out for enterprises, according to which responsibilities are allocated for filling out the corresponding form. In different situations, the following persons have the right to complete this operation:

chief accountant (if there is this staff);
cashier of the enterprise;
first leader or individual entrepreneur independently.

The validity of the order is limited. Today it is 1 business day. This means that the amount written out according to the document must be received on the date indicated in it. If there is no such possibility of receipt, then you need to issue a new form.

In order not to be mistaken in the design, it is worthwhile to carefully study the example of filling out an expense cash warrant. No corrections to the date (strikethrough, glossing over by corrector, other corrections) or other information is allowed. One copy is enough.

Sample of filling out a cash register order

The lower part must contain the signatures of authorized officials of the company or organization. The number of these people is limited. Cards with their signature samples should be with a specialist issuing funds for this document.

Signatories of CSCs, as a rule, are:

cashier and accountant;
the head who has the right of first signature, and the cashier (if there is no accountant in the staff);
first leader or individual entrepreneur.

Signatures are required next to the indicated surnames and initials. The Central Bank allows registration of cash settlement services only in paper form. Filling can be using machine input (computer / printer) or a ballpoint pen (documents executed with gel pens are not accepted due to the short shelf life). The ink color should be blue (purple) or black. Other colors, such as red or green, are not accepted.

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Cashier Functions

The cash employee issuing funds performs the following actions:

First of all, a check is carried out for the presence of all necessary signatures. They check the samples from the card, which is always at the box office.
The amount that is indicated in the recipe must match the one indicated by the numbers and written without spelling errors.
Supporting documents indicated on the RCO form must be available. They are attached to the order.
Verification of the data of the recipient of funds (passport information, full name) is carried out with those indicated in the completed form.
In the absence of comments, the cashier shall issue funds to the recipient.
The order is transferred to the recipient for signature.
After that, the cashier affixes a stamp on the front side and certifies it with his own signature.

If the document contains visible corrections or cleanings, then such a form should not be accepted for execution.

You need to know that the expense order should remain at the checkout, and not be handed over to the recipient of funds.

Disbursement Goals

There is a regulated list of circumstances by which the issuance of funds is permitted. These include:

transferring the required amount to the account of the company in the bank;
payment of the amount to the employee of the company who will perform actions aimed at the interest of the company; in such a situation, the goals of the event (as directed by the Central Bank of the Russian Federation No. 1843-U) and the time of the organizational activities must be indicated;
issue to the employee of the enterprise for personal expenses;
iP cash withdrawal for the needs of a legal entity where he is the only employee.

Example of filling in cash settlement services for payroll

Workflow for cash settlement services

At the end of the working day, all CSCs must be registered in the appropriate Journal, according to which they are kept. Thanks to this procedure, the work of the cashier is monitored so that during the audit there are no misunderstandings with the cash balance. The reporting journal is kept in the form of KO-3. Individual entrepreneurs make entries for each RO in the cash book.

The process of storing paper copies is organized by the head of the enterprise or an authorized person by written order.

The form of the current approved document is present in regulatory enactments. The finished form is compiled on the basis of the information indicated in them.

Rules for filling out a document

The KO-2 form can be filled out both by hand and with the help of special programs that help automate the entry of information in the designated fields of the document. The title must contain a name (full or short), according to the statutory documents. If there are no structural units, then a dash is put in the corresponding field.

In the appropriate columns we write the following information:

Document Number. The numbering is done “end-to-end”, according to serial numbers from the accounting journal and is maintained in this way until the end of the year.
OKPO code. It is taken from a document issued by statistical authorities during the registration of an enterprise.
Date. The current date of disbursement of funds in an eight-digit format, where the first two digits of the number come, then the serial number of the month with two digits, then four year signs.
Debit / Credit. Accounts are paid. Legal entities on the simplified tax system do not fill out.
Amount rub., Cop. We write in legible numbers, separating the penny with a comma.
Give out. The column is filled in the dative case (to whom?) With the name of the recipient (Ivanov, Ivan Ivanovich).
Destination Code It is required to fill in if the organization uses the encoding of expense / income transactions.
Base. Indicate the type of expenditure operations.
Amount. We indicate the value in words (letters) in rubles, and pennies in numbers.
Application. Data is entered if there is primary documentation confirming the basis for the issue. Be sure to include numbers of documents and dates of their preparation.
Got. This field in the document must be filled out by the recipient of funds. Information on funds is entered in words, pennies are indicated in numbers. The recipient's signature is put, the current date and the place is indicated. It is allowed to fill in the data with the cashier.
Issued by the cashier. Information is entered by the cashier himself after the cash issue. There should be a surname with initials, as well as a confirmation signature.

In accounting, many different documents and strict reporting forms are used, the design of which is mandatory and regulated by law. When withdrawing money from the cash desk, a cash register warrant is used - a sample of the primary accounting document for conducting cash transactions at the cash desk.

Only when filling out and duly filling out the indicated form can an employee give cash to another person if there are no other documents duly executed. For example, an invoice, payroll or other formal strict reporting papers.

Cash work

RKO in accounting is a document of the primary accounting of operations at the cash desk, according to which cash is dispensed 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.

The state has established a form for this form, it is called KO-2. Its content and design is confirmed by a special document from the Goskomstat of the Russian Federation, number 88, released on 08/18/1998.

Important! Electronic document management of an enterprise implies the ability to work with the settlement services online, you can fill out and submit this form by confirming it with an electronic signature certificate.

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

Form to fill

The director of the company cannot put a signature on the document if it contains certificates of work performed, accounts, other sheets on which his confirming signature is already affixed. To receive cash on cash register, the employee should provide an official supporting document (passport). This information must be filled in the form. The recipient of funds must write a receipt on receipt.

Note! If the cash settlement is carried out without a receipt, then the money issued by the cashier is automatically considered as shortage and is withdrawn from the cashier’s salary.

When applied

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

during the delivery of revenue, which is transferred to the account of a banking institution. In this case, in the section “Grounds” should be inscribed: “Cash proceeds intended for transfer to the company’s account”;
when extradition to an accountable person occurs. An example is the use of funds to conduct activities by an employee in the interests of a specified company. Cash is issued in accordance with a written statement from an accountable person. You can fill out a document in any form, it is necessary to display the amount issued and the duration during which you can dispose of it;
when there is a distribution of money to an employee of the enterprise for independent use. This may be the cost of a business trip, material assistance and other payments. Then you should enter the designation "For your own needs" in the destination line;
when the company needs cash in order 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: “Cash for the purchase of products” or “For settlement with suppliers”.

Note! All actions with cash settlement services are confirmed by the seal of the cash register.

Standard print

Order of registration

The submitted document is executed collectively. The following employees take part in the process:

chief accountant of the enterprise;
the cashier or accountant appointed by the head of the employee who performs the work in accordance with the issuance of the administrative sheet and in agreement with the chief accountant;
if there are no appointed employees, then all actions with the CSC can be carried out personally by the head.

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

The procedure for registering cash accounts includes the possibility of executing it in paper form or using electronic methods that are used to process data (software and computer equipment). In the latter case, the cash register created on a PC needs to be printed in paper form. It is understood that the final document will in any case be executed on paper.

CSC must have a date stamped, which corresponds to the one when the money is issued. In the final version, corrections and editing of the source text should not take place.

Correct fill example

Data entry accuracy

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

the official name of the company, which is indicated in the register, must be entered in the field of the organization. Also, the name of the department to which the employee was sent and a document (order) for receipt should be displayed there. If there is no directing department, then the line is not filled out; a dash is necessary;
date of filling and number are filled in the standard format DD.MM.YYYY. It is also necessary to enter the serial number of the document displayed in the register of the form KO-3;
the “Credit” field should be filled in with the account number in the accounting department, according to which the receipt of funds from the cash desk takes place. Most often, account number 50 should be entered there;
The debit is entered according to the code of the department of the enterprise, for which the issue of funds is confirmed. It is necessary to enter the numbers of the offsetting and subaccounts, according to which the operation is performed. If there are no such accounts, then the line is not filled out, a dash is put;
in the destination code section, you must specify the value in accordance with which the purpose of the subsequent use of the received cash is confirmed. If the company does not apply these codes, then the section is also not filled out;
the amount of money that is withdrawn from the cash desk must be indicated in the line with the same name;
in the issue field the full name of the cash recipient is indicated;
a code indicating the purpose of the use of 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;
in the line “Ground” the name of the operation to be performed by the employee is entered;
in the amount field, write in full the total amount that the responsible employee receives. You need to start the recording with a capital letter. The unit of measurement is rubles and kopecks, the names must not be reduced. If all the data is entered, and the line has some free space, then it must be indicated by a dash;
the “Appendix” section contains data of primary documents that confirm the basis for the issuance of funds.

Cash book sample

When all the necessary data has been entered, the chief accountant and 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 register. The total amount of cash received by the employee is entered in the “Received” section. The line below should include the signature and date of the operation.

When the funds are issued to the employee, the cashier must display the number, date, name and place of issue of the document confirming the identity of the person who is the recipient. The signature of the cashier’s employee himself and its decryption are provided below.

Note! The cashier is responsible for the accuracy of filling out and filling out the form. Before affixing the seal, it is necessary to check the document. Then affix the company's seal or a special stamp “Paid”. Next to the current date. RKO after its repayment is stored at the cash desk of the company. A note on the issue of cash should be entered into the cash book in the form of KO-4.

The salary

The procedure for issuing salaries in cash also implies the use of cash settlement services in addition to the payroll. The procedure will look like this:

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

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

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

Fines

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

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

Online consumable when returning by card

Storage duration

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

CSC is a mandatory document when issuing cash from the cashier of the enterprise. The order and correctness of the design of the document should be observed. Incorrect maintenance of this documentation may result in penalties.

Compliance with cash discipline is one of the most important responsibilities of any legal entity engaged in entrepreneurial activity. To do this, he has to fill out special documents fixing both the receipt and expenditure of money at the box office.

Such documentation includes an incoming and outgoing cash warrant (PKO and RKO), cash books.

The procedure for filling them is strictly standardized, and if it is not properly followed, you can run into trouble with the inspecting authorities. So that entrepreneurs can avoid this and fully understand what they are dealing with, the following information is offered.

What is an account cash warrant (form KO-2)?

Filling out the form KO-2

Form KO-2 or RKO is the most important document in the field of cash discipline. Unlike a PKO, the obligation to fill it out does not arise upon receipt of money at the cash desk, but upon its issuance. But, as in the case of PKO, the RKO is executed under the signature of the chief accountant or his deputy. In addition to him, the cashier vises the paper as the person responsible for the issuance and the cash recipient himself.

In 2015 and subsequent years, only legal entities-entrepreneurs are required to fill out the RKO form, since since June 2014 this obligation has been legally lifted from individual entrepreneurs.

The latter no longer need to complete any documents related to the category of cash discipline, including cash books.

What does an RKO form look like?

Form RKO, bearing the name form KO-2, in 2015 and 2016. remained the same as before. You can verify this if you download it.

Incoming Cash Order

Moreover, you can download the document completely free in various formats.

Account cash warrant: filling rules

The sample of filling in the CSC is available to anyone, but in addition to see it, you also need to know the rules of filling.

Sample of filling out a cash register order

These rules are quite simple, but without them successful reporting is not possible.

The first line is intended to indicate in it both the name of the organization conducting the settlement services and the legal form of its activities.
If the company has an OKPO code, then it fits into the corresponding column. It must completely match the data from Rosstat. If it is absent, then you can put a dash, as in other cases, when the line is not filled.
When filling out the papers not by the parent company, but by its structural unit, the name of the latter fits into the column intended for this.
In the field, intended for the document number, the number of cash register is entered based on the continuous numbering from the beginning of the calendar year.
The filling date entered in the necessary line shall coincide with the day when the money was actually issued from the cash register.
In the line highlighted for this, structural units enter their code. Otherwise, a dash is set, as noted above.
The account number for the debit of which the money is issued must be indicated in the column “Corresponding account, subaccount”. To fill out, you need to check the chart of accounts:

In case there is a transfer to the bank account - 51;
If money is needed for settlements with contractors or suppliers - 60;
If they are needed to pay salaries - 70;
For settlements with all kinds of accountable persons - 71;
With workers, but not in terms of salary - 73;
Payments of income to founders - 75-2.

If the company does not have an analytical code, then a dash should be put in the corresponding column.
The credit account number on which the cash withdrawal from the cash desk is displayed is indicated in the “Credit” line.
The amount should be indicated by numbers in one line and by letters in another, the following below. Kopeks are indicated by numbers and in the last version.
If you use a coding system for the intended purpose, then you must fill in the line that is designed for this.
The column designated for this shall indicate the name of the person or the name of the organization to which cash is issued from the cash desk.
The next line indicates for what reason, for what purpose the payment was made.
If documents are attached to the cash register, their details are entered in the line “Appendix”.
The relevant lines fill in the data on the head of the legal entity and its chief accountant. They put their signatures.
The data on the recipient are also indicated. He fills in the columns on his own, entering the amount to be issued in letters (if there are pennies, then in numbers). At the end puts his own signature.
The cashier writes out data from the document, which is evidence of the identity of the recipient. This is usually a passport.
The line with the data about himself and his signature is filled in by the cashier only after he hands over the money to the recipient.

Correcting any errors after filling is strictly prohibited. The head of the legal entity is not obliged to put a signature directly on the document if he signed on paper from the application.

A completed order does not need to be issued to the cash recipient - it remains at the checkout.

An example of how a cash register cash order is filled

Today, any current sample of filling out the settlement accounts, including for 2015, can be freely downloaded on the Internet.

Example of filling out an expense cash warrant

Or see this article.

For settlements with contractors or suppliers;
Cash withdrawal from cash desk for assistance to an employee;
For transfer to a bank account.

Each form clearly shows the simplicity and complexity of the correct observance of cash discipline and filling in cash register.

Account cash warrant (form KO-2)

Account cash warrant is one of the documents of cash discipline used to process each cash dispensing from the cash desk of an individual entrepreneur or organization.

CSC is formed in one copy and is signed:

Cashier, chief accountant or accountant (in their absence - the person replacing them)

Cash recipient

The executed expense order remains at the checkout. But before that, it must be registered in the register of receipt and expenditure cash documents (form No. KO-3).

Corrections and blots in RKO are strictly not allowed!

ATTENTION: from June 1, 2014, a new procedure for conducting cash transactions was established, according to which individual entrepreneurs may not issue a Receipt and Consumption cash warrant, as well as not keep a cash book (Directive of the Central Bank of the Russian Federation No. 3210-U).

INSTRUCTIONS FOR COMPLETING THE CONSUMPTION CASH ORDER
(click on this field for detailed information)

The string "Organization". The name of the organization is indicated (for example, Carrot LLC). If the CSC fills in the IP, then indicate so (for example, IP Sergeyev P.P.)

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The line below indicates the name and code structural unit In the organisation. If there are no structural units, a dash is put.

The line "Code for OKPO." The code for OKPO is indicated according to the data in the notification from Rosstat.

Field "Document Number". The serial number of the cash register is indicated in accordance with the register of receipt and expenditure cash documents. According to the rules, cash documents are numbered in order from the beginning of each calendar year.

Field "Date of compilation". We indicate the date of issue of funds from the cash desk! And no other way. The date is indicated in the format - DD.MM.YYYY. For example, 06/02/2015.

TABLE BLOCK "DEBIT" (IP do not fill it):

We write Unit Code organization (if any), on which the CSC is done.

Count"The offsetting account, subaccount." The account number is indicated, the debit of which reflects the issue of cash from the cash desk according to the chart of accounts, for example:

51 - delivery of funds to the bank for crediting to the account

60 - settlements with suppliers and contractors

70 - payroll staff

71 - settlements with accountable persons

73 - settlements with personnel for other operations

75-2 - settlements with founders for the payment of income

Column "Code of analytical accounting." The corresponding code is shown in the account indicated in the previous column (provided that the organization provides for the availability of such codes).

Column “Credit. Indicate the account number, the loan of which reflects the issuance of funds from the cash desk of the organization. Usually this is account 50.1 - “cashier”. IP do not fill in this column.

The column "Sum". The amount of money issued from the cash register is recorded in figures.

The column "Destination Code". The destination code for the use of disposed cash is indicated. This column is completed only if the organization applies the appropriate coding system.

The string "Issue". It is indicated in the dative case (to whom?) The name of the individual or the name of the organization to which money is issued.

The string "Foundation". Prescribes the basis for the issuance of funds (the content of the financial transaction). For example, “Handing over cash to a bank”; "Cash withdrawal in the account for household expenses."

The string "Amount". We indicate the amount of money that is issued from the cash desk. In this case, rubles shall be indicated in capital letters, and pennies shall be indicated in numbers. If there is an empty line after writing the amount in rubles - a dash is put in it.

The string "Application". The attached primary and other documents on the basis of which money is issued (orders, statements, receipts) are indicated.

The following lines are signed head of organization and chief accountant (or other authorized person). The signature of the head in the CSC is optional provided that in the documents attached to the consumable he gave permission to conduct the operation.

The line "Received". It is filled in by the person to whom the cash is issued from the cash desk. In this case, rubles shall be indicated in capital letters, and pennies shall be indicated in numbers. If there is an empty line after writing the amount in rubles - a dash is put in it. Below is the signature of the recipient and the date of receipt of the money.

When issuing money on an expenditure order, the cashier requires the presentation of a document (passport, military ID, driver's license, etc.), identifying the recipient. In the next line, the cashier writes the name, number, date and place of issue of this document.

The line "Issued by the cashier." The cashier puts his signature with the decoding, BUT only after the issuance of funds for cash settlement services.

Account cash warrant: its meaning and filling

Conducting accounting at the enterprise provides for the execution of a number of primary documents. Account cash warrant is included in the list of one of such documents. The basic rules for filling out and the form of the order form are approved and enshrined in legislative acts. Studying and knowing the rules will allow an individual entrepreneur (IE) to prevent mistakes in their practical activities.

Basic rules for filling and applying

Account cash warrant (hereinafter RCO) is the primary document used by an individual entrepreneur to reflect cash expenditures in accounting. In fact, it is drawn up for each operation of expenditure (payment) of funds from the cash desk of the enterprise in cash.

The procedure for conducting cash transactions at enterprises and, accordingly, the application of an expense order in accounting are fixed at the legislative level. Such a regulatory legislative act is the Instruction of the Central Bank of the Russian Federation “On the Procedure for Conducting Cash Operations for Individual Entrepreneurs”, last revised on March 11, 2014.

Consider the main rules for registering cash register.

Filling out an expenditure cash warrant may be assigned to:

to the chief accountant - if available on staff;
to the cashier of the enterprise;
on the head / individual entrepreneur - in the absence of the above positions in the state.

It is written out by RKO for a certain period. The validity period is one day, that is, funds must and can be received on the day of its preparation. In case of non-compliance with this requirement, it is necessary to issue a new order, actions to correct the date in the old are not allowed.

Account cash warrant must be made in a single copy.

Sample form of cash register for IP (example):

A correctly executed order without fail provides for the presence of signatures of company officials.

Who should and can sign an RKO depends on the staff of the enterprise, namely:

accountant and cashier;
head and cashier - in the absence of an accountant on staff;
head / individual entrepreneur - in the absence of an accountant and cashier on staff.

According to the instructions of the Central Bank, an order can be executed both in paper form and submitted in electronic form.

CSC in electronic form can be signed by IP using electronic signature.

When executed on paper, an expendable cash warrant can be filled out manually or using software and hardware (computers). Freehand filling is rarely used as it is a rather lengthy process. But it can not be avoided in the event of a computer breakdown or lack of power at the enterprise.

The sequence of actions that must be performed by the cash employee when issuing funds from the cash register for cash settlement services:

Check the availability of all necessary signatures on the document and verify them with sample cards. Sample cards must always be on hand.
Check that the amount indicated in numbers corresponds to the amount indicated in words and that there are no errors.
Pay attention to the actual availability of additional documents, if they are indicated in the cash register.
Reconcile data of the cash recipient: last name, first name, middle name and passport data must coincide with those indicated in the cash register.
If there are no comments, the cashier will issue cash from the cashier.
Together with the issuance of cash transfers the order for signature to the recipient, then puts his own and certifies it with a stamp (seal).
The cashier is obliged to make an entry for each issued cash register in the cash book of IP.

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Attention! Correction in the settlement and settlement agreement of dates, surnames, signatures is unacceptable.

There is a list of possible expenditures at the enterprise, which provide for the registration of cash settlement services. For example, this may be the payment of a monthly salary, scholarships, the issuance of funds for a report to an employee on a business trip, the issuance of cash to a separate branch (unit) of the enterprise. The payment of the monthly salary for cash settlement services is carried out on the basis of a statement of accrued salaries.

Example of filling in cash register for salary (example):

The organization of the storage process of paper or electronic cash registers is carried out by the head of the enterprise.

Also, the duties of the head include:

Providing the cashier with a stamp or seal (hereinafter referred to as printing). The seal is affixed to the warrant when issuing cash. Also, the seal must be made properly with the obligatory indication of details.
Ensure the availability of signature samples at the checkout. Samples of signatures of persons whose authority is to sign cash documents must be submitted.

An individual entrepreneur can put an imprint of his seal on the CSC, but its affixing is not regulated by law, i.e. not necessary.

Filling in the approved form of the RKO form

The form (form) of the accounting document under consideration was approved by the Committee of Statistics of the Russian Federation in the Decree “On the Approval of Unified Forms for the Accounting of Cash Operations ...” No. 88, latest revision of May 03, 2000). The number of the approved form of cash settlement, according to the decree - No. KO-2.

Sample filling in CSC for IP (example):

Let us consider in more detail the nuances of correctly filling out the details of the form:

in the lines “Organization” and “Structural unit” the full name is indicated, in the absence of a unit “——-” (dash) is indicated;
“Document No.” and “Date” must be identical to the registration number in the register of expenditure documents of the enterprise;
“Debit” cells (unit code, correspondent / account number, analytical accounting code for correspondent account) are filled in when using such IPs in accounting, in case of absence, “———” (dash) is put;
line “Credit” - according to the chart of accounts the account is indicated - 50 “Cashier”;
“Destination code” - must correspond to the purpose of issuance. A dash is put in case the company does not use target codes in accounting;
“Issue” - data of the recipient are indicated, full name is registered in full, reductions are not allowed;
"Base". For example, you can specify the following: advance on a business trip, the issuance of material assistance, the issuance of scholarships, salaries, etc.
the line “Amount” is filled in words. The empty line space is crossed out;
cell "Amount" - the digital value is filled;
“Appendix” - in the presence of additional documents, the details of these documents are filled in, for example, a power of attorney.

Compliance with the above rules for filling out the form and the validity of the order will prevent gross errors and corrections in the design and use of cash settlement services. A sample of the approved form can also be found on the website of the Comstat of the Russian Federation.

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2017 account cash warrant form: rules and sample form

Each legal entity that conducts accounting in accordance with all requirements of the law, and each individual engaged in commercial activities and being an individual entrepreneur, have cash in the enterprise that is received from the bank or from clients for certain purposes. Cash is stored at the cash desk of the enterprise.

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What is this document and why is it needed

The expense order refers to the primary documents. On the basis of the warrant draw up cash transactions. Directly on this document, funds should be issued from the cash desk .

Cash is issued from the cash register for expenses that are spent on activities that are stated in the Charter of the enterprise, or which are basic for the entrepreneur.

In the future, the employee reports for these funds. In this case, the basis for the issuance of funds and execution of an expenditure order is employee statement or company order. signed by the head.

When cash is issued for the payment of funds to employees (salaries, vacation pay, benefits, pensions), this should be done based on the statement. signed by the head.
There may be other cases of expenses - dividend payments, payment to the supplier, the issuance of a loan to an employee, etc. In all these cases, an expense order is issued, which indicates the basis for the expenditure of funds.

The issuance of money to people who do not work at this enterprise occurs on expense orders, which are issued for each individual person. Sometimes funds can be issued according to statements, which are compiled on the basis of concluded agreements.

Who issues and fills it

Withdrawal slip written out by the chief accountant, and in his absence - by the head. The document provides for the signature of the administration of the enterprise, i.e. manager and chief accountant. The signature of the manager may not be available if it is already in the documents, which are the basis for the issue of funds from the cash desk. Then the order is transferred to the cashier or to the person authorized to conduct cash transactions.

When issuing money from the cashier for a consumable, as accountants sometimes call this document, the cashier must ask the recipient to present a passport. The passport can be replaced with another document that would certify his identity.

The cashier shall enter the details of the presented document in the relevant columns of the account order. Then he must demand a receipt of the recipient of funds.

Order filling order

For the correct filling out of an expense order, abbreviated as RKO, concentration and accuracy are required. In the primary documents by which cash transactions are executed, corrections and blots are not allowed. If you find an error in an already executed document - there is only one way out, the document needs to be reissued on the basis of the “Accountant's Note”, in which you must state in detail and in essence the essence of the error and the need to correct it.

Download an account cash warrant form

The procedure for filling out the document is as follows:

The digital code of the RKO form 0310002 and the name of the order form No. KO-2 are listed in the table called “Codes”. It is located in the upper right corner of the form. In the same table, you must specify the OKPO code of the enterprise.
In the upper column the full name of the company is written in accordance with the Charter. Account orders are numbered in order, from the first issue from the beginning of the year. In the corresponding column the date of registration of the document is written.
In the section “Corresponding account, subaccount”, the account debited in this operation is indicated, that is, the accounting entry is recorded.
In the column “Amount” the amount shall be entered in rubles and kopecks. Then the name of the company with which the calculations are made or the name of the individual to whom the money is issued is written.
In the column "Ground" should be the details of the details of the document, which is the basis for the issuance of funds from the cashier and a description of the operation.
In the “Appendix” section, if necessary, the documents attached to the order are listed.
Then come the signatures of the administration - the director and chief accountant.
In the column “Received”, the person to whom the funds were issued must write the amount in words, put the date of receipt and his own signature. The recipient must personally sign in RKO for the funds that he received. Upon receipt of money on a payroll or billing statement, the amount in words may not be indicated. On the next line, you need to fill out all the details of a document that certifies the identity of the entity receiving payments from the cashier of the enterprise.
Money from the cash register can be issued by proxy. If this happens, then in the RCO form after the name of the direct recipient, the data of the person to whom the power of attorney was written is entered. In the “Appendix” section, the number and date of the power of attorney by which this person received the funds is indicated. The power of attorney necessarily remains with the cashier, as a document that is an annex to the account order.
When a power of attorney is issued to receive several payments or to receive funds from different companies, then copies of this power of attorney are formed in the right amount and certified as established by the head of the enterprise. A certified copy must be joked with cash register orders, and the original power of attorney is at the cashier’s desk and is attached to the cash register with the last payment.
In the lower column of the expenditure order must be the signature of the cashier with the transcript.
The column "Code of the structural unit" requires completion if the company has several departments or divisions.
The sections "Code of analytical accounting" and "Code of purpose" are intended for those enterprises that carry out their activities at the expense of target funds.

Account cash warrant (CTP) is the primary cash document based on which cash is issued from the organization’s cash desk.

Download the form and sample for filling out a cash register order for free

Application of cash account warrant

The form of the account cash warrant form is unified and encoded KO-2.

An account order is issued in one copy by an accounting officer, given for signature to the head and chief accountant of the organization, after which the cash register is recorded in the register of incoming and outgoing cash documents (form KO-3).

CSC can be filled both manually and electronically. When filling out a cash warrant, blots and corrections are not allowed.

How to fill out an expense cash warrant in 2019

1. At the top is the name of the organization that issued the order, its code for OKPO, the name of the structural unit of this organization, if the order was issued in the unit. If there is no unit, a dash is put.

2. The number of cash register is indicated - serial, from the register of registration KO-3 - and the date the order was issued (day, month, year)

3. In the tabular section:

in the column “Debit” the code of the structural unit that issued the money is written (or a dash is put); the number of the corresponding account, subaccount, the debit of which reflects the cash outflow from the cash desk; code of analytical accounting for the offsetting account, if the organization applies such codes. Or put a dash.
in the column “Credit” the account number is entered, the credit of which reflects the issue of money from the cash desk;
the amount is indicated by numbers;
the code of purpose is written if the organization uses them; if not, a dash is put.

4.Under the table:

the name of the person receiving the money is entered;
for what reason or on the basis of what funds are given out (salary, for the purchase of consumables, for household expenses, on the basis of an invoice, etc.);
the amount is written from the beginning of the line with a capital letter, rubles - in words, pennies in numbers. The empty space remaining in the line of the amount is crossed out;
the attached documents and their data are entered in the line “Appendix”, on the basis of which money is issued (memo, receipt, waybill, statement, etc.).

6. The line “Received” is filled in by the person to whom the money is issued: with the capital letter without indentation, the recipient enters the declared amount, rubles in words, kopecks in numbers. The remaining empty space is crossed out. The recipient puts the date and signs.