Automatic filling of an expense cash order. Account cash warrant
Any transactions with funds at the cash desk of the enterprise are accompanied by the appropriate documents: receipt and expense cash order, payroll, invoice, etc.
Moreover, both upon admission and upon issuance of money.
The issue of money from the cash desk of the enterprise is regulated by a special instruction.
According to the procedure, you can issue money from the cash register in several ways, each of which has its own document.
This could be:
- payroll,
- payment statement
- cash outflow order (RKO).
Where and how the cash order is applied, filling rules
So, when issuing money from the cash desk, you should fill out an expense cash order, which is presented by form No.KO-2 and approved by the Ministry of Statistics.
A cash outflow order is issued only in cases where cash is issued to a person who is or is not employed by the company.
Also, an expense cash order is drawn up for the cashier, who takes money from the cash desk, with the aim of further transferring it to a bank employee for entering it into the company's account.
Another case when a 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 settlement services.
There should be no corrections, blots, or ink stains on the cash invoice
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, the records made on these devices should be kept as long as these documents will be stored.
Details of the form of an outgoing cash order
You can download a free sample form and an expense cash order on the Internet.
The form of an expenditure cash order, being a bank document, has details that must be filled out without fail.
- props - the name of the company. This line of the cash register assumes the introduction of the full or abbreviated name of the enterprise or organization from the cash desk of which cash is issued. This information can be found in the company's articles of association or any other document.
- props - identification code. Upon opening, the enterprise is entered into the Unified State Register, while receiving its own identification code. Those companies and organizations that have their own stamp, with the name and company code indicated on it, can put an imprint on this line.
- props - document number. Here the accountant must indicate the serial number under which the cash settlement is held in the register of incoming and outgoing cash documents. This cash register form №KO-3 shows the movement of cash at the cash desk, for one purpose or another.
- requisite - the date the document was compiled. This props is one of the main ones. It should be noted that the date of compilation of the cash register must coincide with the date that passes through the registration log.
- requisite - corresponding account. Corresponding accounts can be different depending on the purpose for which the money is issued from the cash desk. This line in the cash register shows information about correspondence, which allows you to keep accounting in generalized registers.
- props - codes of purpose and analytical accounting. In some cases, when the company has entered special codes for any business transactions, the registration of cash settlement services requires filling in these details. In other cases, when coding is not provided at the enterprise, a dash must be put.
- props - amount. The amount of cash that is issued to the recipient from the cash desk of the enterprise must be entered into the cash register. This must be done twice: first in numbers, then in words, in the appropriate columns.
- requisite - the recipient of funds. This line contains the name of the person receiving the money from the cash desk. 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.
- requisite - the basis for issuing money. This column indicates the reason why you need to issue money from the cash desk of the enterprise. The basis can be both oral and written order of the head, other grounds.
10. requisite - the amount of funds issued by cash settlement. This line shows how much cash was issued against the issued cash outflow order. This information is entered into the document only in words, with a capital letter.
11. requisite - documents attached to the cash settlement. This line contains documents that confirm the basis for the issuance of money, or in any way relate to the payment of money from the cash desk. Such documents must be signed by the cashier of the enterprise, and also marked with a special stamp "Paid" for redemption.
12. requisite - signatures of the chief accountant and manager. The last requisite, which must be present in the cash outflow order, are the signatures of the chief accountant, as well as the head of the enterprise.
If they are not at the workplace, only those employees to whom the manager or chief accountant have transferred such a right have the right to sign the cash settlement form for issuing funds.
However, if a document already signed by the head is attached to the order, then it is not necessary to sign the order itself.
Cash withdrawal by cash settlement
When all the details are filled in, the cash outflow order is ready for transfer to the company's cash desk.
It is important to remember that the completed cash invoice document is transferred directly from the accounting department to the cashier.
After receiving the cash register, the cashier checks the correctness of its filling.
If the document is written incorrectly, it is transferred back to the accounting department for repeated, correct filling.
Only the person whose name is indicated in the document can receive cash on the expense document, only on the day indicated in the settlement.
When receiving funds from the cash register, the recipient is obliged 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 cashier more than once, it is not necessary to fill in this line.
As soon as the recipient has received the amount on the cash outflow order, he must independently indicate the amount in words in the document, sign the date and sign.
In no case should accountants or cashiers fill out these columns.
After issuing cash, filling out all documents and completing all operations, the cashier signs an expense document, enters data about it in the relevant registers, as well as in the cash book, confirming everything with his signature.
An outgoing cash order refers to the documents of primary accounting of cash transactions. It is used to issue cash from the cash desk. A cash order is a settlement register, it is formed in one copy by an accounting employee and signed by the head of a budgetary organization, a chief accountant, a cashier and a person receiving funds. In this case, printing is optional and is used only if available in the organization.
The cash outflow order must not contain corrections, otherwise it will be invalidated. If a mistake is made, the cash order must be made again in the correct version.
The obligation to apply form KO-2 is determined by Bank of Russia Instructions No. 3210-U dated 11.03.2014. For public sector organizations, such a requirement is enshrined in the Order of the Ministry of Finance dated March 30, 2015 No. 52n. Doing business also implies the formation of a cash order for mutual settlement of the reporting person and the company cashier.
Which form to use
In accordance with the Decree of 18.08.1998 No. 88, the cash outflow order must be of a unified form - the form according to OKUD 0310002. You can print the form of the cash outflow order and fill it in by hand, or you can use a text editor.
How to issue an expense cash order
You can't just download the 2019 cash register form for free and fill it out. There must be a legal basis for this. For spending cash, with the exception of wages, and issuing a cash order, such a basis may be:
- order of the head on the allocation of funds for the needs of the organization;
- an employee's statement for the issuance of a cash account;
- cash disbursement for travel expenses;
- the issuance of money for material assistance to an employee.
The cash outflow order will become the basis for cash withdrawal from the cash desk. Having received an expense cash order, the cashier checks the correctness of the filling (clause 6.1 of the Instructions):
- the presence of the signature of the chief accountant or accountant (in their absence - the presence of the signature of the head);
- correspondence of the amounts written in numbers and words, as well as compliance with supporting documents.
Before dispensing cash, the cashier must request an identity document from the recipient. After checking with him, he enters the details of the passport or other document in the appropriate columns. Then he transfers the funds to the recipient. He must recount them and sign in the cash voucher.
The Bank of Russia Ordinance No. 3210-U of March 11, 2014 was amended by the Central Bank of Russia Ordinance No. 4416-U of June 19, 2017, which states that the employee's statement can be replaced by an order of the head. A cash outflow order can be issued electronically using an electronic signature.
How to fill out a cash register
The cash order is filled out by employees of the budgetary organization, who are related to the issuance of funds. There are sites on the Internet that offer to fill out an online cash register order, and then download or print it. We will use an example to analyze how to fill it out correctly yourself.
Step 1. Fill in 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 RCO. If there is no such structural unit, then a dash is put in the column.
OKPO is filled in according to the data assigned by the statistics authority.
The document number is indicated strictly in order during the calendar year.
The line "Date" indicates the date of issue from the cash register.
Step 2. Fill in the sections "Debit" and "Credit"
These lines of an expense cash order are filled in according to the approved one.
In the line "Purpose code" is entered 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 inserted.
Step 3. Enter information about who and why the money was issued
The line "Issue" contains the surname, name, patronymic of the person to whom this money is issued.
The "Basis" line displays the content of the business transaction. For example, an advance payment for travel expenses, for the needs of the organization, etc.
In the line "Amount" the amount is written in words.
The line "Application" contains information that served as the basis for issuing money from the cash desk.
Step 4. We fill in 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 the amount in words, puts the date and signature on the receipt. Below you need to indicate the details of the document that is presented for identification.
In the last line, the cashier or other responsible employee puts his signature and decryption.
Step 5. Signature of the manager
The RSC is signed by the chief accountant and the head of the organization.
A ready-made sample of filling out an expense cash order in 2019 looks like this:
Features of filling
Cash settlement services are not always issued for the issuance of cash. The register is formed in other cases, for example, when receiving funds by proxy or issuing wages.
Cash register office for salaries can be issued separately for each employee or for a group of persons. If there are not many employees in the organization, then the register is compiled for each one separately. If there are many employees, then a single cash register is formed. A list of employees is drawn up to the register, indicating the amount of wages to be issued for each employee.
The order of registration of the document is as follows. At the end of the period of validity of the payroll or payroll, the cashier checks it, indicates the amounts to be deposited, puts his signature and sends it to the accounting department. The accountant also verifies all the data and signs the document. Then the settlement account is formed for the total amount of the issued funds. The date of its compilation is the last day of salary payment. The list contains the details of the register for the expense - its number and date.
If the employee receives cash by power of attorney, this must be displayed in the register for expense. The accountant should not make duplicates, such cash settlement services are formed in one copy. Otherwise, the primary document for expenditure by power of attorney is filled in in the same way as in general cases.
How to keep records and how much to keep
Registration and accounting of an expense cash order is carried out in the form of KO-3, as well as in cash books (KO-4). The serial numbers of the RKO are entered in the journal. This must be done after they have been signed by the chief accountant or director. The journal should be kept in the accounting department of the enterprise or at the director.
The magazine KO-3 (form according to OKUD 0310003) is a cover in which the registration data of the institution and a loose leaf are filled in. In the loose leaf, two tables are formed: the left one reflects information on the PKO, in the right one - on the cash register.
Incoming and expenditure KOs are stored for 5 years according to the rules, established by the ru-to-in-di-tele-lem or-ga-ni-za- tion.
A sample of the registration log of the RKO in the KO-3 form
Responsibility for Violation of Conducting Cash Operations
RCO is a primary document, which means that it requires correct filling. If the register is filled out incorrectly or not filled at all, then a fine of 10,000 rubles may be issued to the institution (Article 120 of the Tax Code of the Russian Federation). The reason is incorrect accounting of the income and expenses of the taxpayer during one tax period.
If the taxpayer does not provide confirmation of the costs of the cash settlement service as part of the IFTS reporting, the inspector has the right to refuse to recognize such expenses for tax purposes.
An expense cash order is one of the cash discipline documents used to register each cash issue from the cash desk of an individual entrepreneur or organization.
RSC is formed in one copy and signed:
By the head of the organization
Cashier, chief accountant or accountant (in their absence, the person replacing them)
By the recipient of funds
The issued expense slip remains at the checkout. But before that, it must be registered in the register of incoming and outgoing cash documents ().
Corrections and blots in RKO are strictly not allowed!
ATTENTION:from June 1, 2014, a new procedure for conducting cash transactions has been established, according to which individual entrepreneurs may not draw up a Receipt and Expense cash order, and also not keep a cash book (Instructions of the Central Bank of the Russian Federation No. 3210-U).
INSTRUCTIONS FOR FILLING OUT THE EXPENDITURE CASH ORDER
(click on this field for more information)
The line "Organization". The name of the organization is indicated (for example, LLC "Carrot"). If the cash register fills in the IP, then we indicate it (for example, IP Sergeev P.P.)
The line below indicates the name and code structural unit In the organisation. If there are no structural divisions, a dash is put.
The line "OKPO code".The OKPO code 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 incoming and outgoing cash documents. According to the rules, cash documents are numbered in order from the beginning of each calendar year.
Compilation date field. We indicate the date of issue of funds from the cash desk! And nothing else. The date is specified in the format - DD.MM.YYYY. For example, 06/02/2018.
TABLE BLOCK "DEBIT" (PI do not fill it in):
We write Structural unit codeorganization (if any) for which the cash management is done.
Count"Corresponding account, sub-account".The number of the account is indicated, the debit of which reflects the issuance of funds from the cash desk in accordance with the chart of accounts of accounting, for example:
51 - delivery of funds to the bank for crediting to the bank account
60 - settlements with suppliers and contractors
70 - settlements with staff on remuneration
71 - settlements with accountable persons
73 - settlements with personnel for other operations
75-2 - settlements with founders for payment of income
Column "Analytical accounting code". The corresponding code for the account specified in the previous column is reflected (provided that the organization provides for the presence of such codes).
Column “Credit.The number of the account is indicated, the credit of which reflects the issuance of funds from the organization's cash desk. Usually this is account 50.1 - "cash desk". SP do not fill in this column.
Column "Amount".The amount of money issued from the cash register is recorded in numbers.
Column "Purpose code"... The code of the purpose of using the disposed funds is indicated. This box is to be completed only if the organization uses the appropriate coding system.
The line "Issue".Indicated in the dative case (to whom?) The full name of the individual or the name of the organization to which the money is issued.
The string "Base".The basis for the issuance of funds (the content of the financial transaction) is prescribed. For example, “Transfer of cash to the bank”; "Issuance of cash in the account for business expenses."
The line "Amount".We indicate the amount of funds that are issued from the cash desk. In this case, rubles are indicated in words with a capital letter, and kopecks - in numbers. If there is an empty line after writing the amount in rubles, a dash is put in it.
The line "Application".The attached primary and other documents are indicated on the basis of which money is issued (orders, statements, receipts).
The following lines are signed head of the organizationand chief accountant(or another person authorized to do so). The signature of the head in the RSC is optional, provided that in the documents attached to the consumables he gave permission to conduct the operation.
The string "Received".To be filled in by the person to whom the funds are issued from the cash desk. In this case, rubles are indicated in words with a capital letter, and kopecks - 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 expense order, the cashier requires the presentation of a document (passport, military ID, driver's license, etc.) proving the identity of the recipient. In the next line, the cashier writes down the name, number, date and place of issue of this document.
The line "Issued by the cashier".The cashier puts his signature with a decryption, BUT only after the cash has been disbursed through cash settlement.
- Samples of filling out RKO -
Cash disbursement (pictures are enlarged)
Delivery of funds to the bank
What it is
Expense cash order (RKO) - this is one of the documents of cash discipline, which is drawn up at each extradition cash from the cash register. A cash settlement service is formed in one copy by an accounting employee and signed by the head of the organization, chief accountant, cashier and the person receiving the funds.
note, starting from June 1, 2014, a simplified procedure for maintaining cash discipline has been in effect, according to which individual entrepreneurs are more don't have to draw up cash documents (PKO, cash register and cash book).
RKO form (form KO-2)
Expense cash order (form KO-2), valid in 2019:
- download the form in word format;
- download the form in excel format.
How to fill out a cash register
Instructions for filling out the form of an expense cash order
In line "Organization" the legal form (LLC, CJSC, etc.) and the name of the organization (for example, LLC "Company") are indicated.
In line "OKPO code" it is necessary to indicate the OKPO code in accordance with the notification received from Rosstat. If no code has been assigned, put a dash.
In field "Document Number" the ordinal number of the cash register is indicated (the numbering of incoming and outgoing cash documents during the year should be continuous, and from the beginning of the next year, start over).
In field "Date of preparation" the date of issue of money from the cash register is indicated in the format DD.MM.YYYY (for example, 03/05/2019). The cash settlement must be issued on the day the money is issued from the cash desk, therefore the date of issuing the money and the day of the order formation coincide.
Debit block:
In the graph "Code of the structural unit" the code of the organizational unit that prepares the cash settlement is indicated (if there are no structural units in the organization, put a dash).
In the graph "Corresponding account, subaccount" the number of the account is indicated, the debit of which reflects the issue of money from the cash desk in accordance with the chart of accounts of accounting:
- 51 - transfer of money to the bank to be credited to the current account;
- 60 - settlements with suppliers and contractors;
- 70 - settlements with employees for wages;
- 71 - settlements with accountable persons;
- 73 - settlements with employees for other transactions;
- 75-2 - settlements with the founders for the payment of income.
Count "Analytical accounting code" filled in only if there are corresponding codes.
In the graph "Credit" the number of the account is indicated, the credit of which reflects the issue of money from the cash desk (as a rule, this is an account 50.1 - "cash desk").
In the graph "Amount" indicated in numbers is the amount of funds issued from the cash desk.
Count "Purpose Code" to be filled in if the organization uses an appropriate coding system in its activities. In this case, the code for the purpose of using the withdrawn funds is indicated.
In line "Issue" the full name of the individual is indicated (in the dative case, for example, Ivanov Ivan Ivanovich) or the name of the organization to whom the funds must be issued.
In line "Base" it is necessary to indicate the basis for issuing money from the cash desk, for example: "Issuance of material aid" or "Putting money in the bank" etc.
In line "Amount" the amount of money issued from the cash register is indicated in words. In this case, rubles are written with a capital letter, and pennies in numbers. Blank fields must be filled with a dash.
In line "Application" the attached primary documents are reflected, indicating their numbers and dates, on the basis of which money is issued from the cash desk (powers of attorney, receipts, orders, statements, etc.).
Note: the head does not have to sign for the cash register if he makes a permit inscription on the documents attached to the cash receipt.
String "Got" fills in the person to whom the money is issued from the cash register. In it, he indicates the amount of money received (while he needs to write rubles in capital letters, and kopecks in numbers). Then his signature and the date of receipt of the money are put.
When issuing money through cash management, the cashier must check identity document recipient (passport or other document). The cashier indicates the name, number, date and place of issue of this document in the corresponding line of the cash register.
Line "Issued by the cashier" to be filled in by the cashier only after the cash has been disbursed through the cash register In it, he puts his signature with a decryption (surname and initials).
Fully filled the order remains at the checkout enterprises (and not handed over to the recipient of the money) and serves as confirmation that the funds were issued legally.
note, it is prohibited to make corrections in the cash outflow order.
Samples of filling out the cash register in 2019
Below are examples of how to fill out an expense cash order form in 2019:
Issuance of money for settlements with suppliers and contractors
Issuance of money to provide material assistance to an employee
Issuance of money for their further delivery to the bank
The issues of organizing and conducting cash transactions are relevant for entrepreneurs who make payments in cash. Changes in the use of CRE, in particular, the introduction of online cash registers, entailed a number of adjustments in the accounting procedure for cash transactions (Instruction of June 19, 2017 N 4416-U, which came into force on August 19, 2017). Find out about the main changes in the organization of cash transactions, repeat the main points of registration of an expense cash order and download a free cash flow order (2019 form).
The procedure for conducting cash transactions with cash on the territory of the Russian Federation is established by the Bank of Russia. The procedure is uniform and mandatory for legal entities.
Basic requirements of the Bank of the Russian Federation
It is necessary by an administrative document (Order) to establish a limit on the cash balance at the cash desk, which is calculated using a formula in accordance with the Directive of the Bank of Russia.
Important: Small businesses and individual entrepreneurs in accordance with the Letter of the Federal Tax Service of Russia dated 09.07.2014 N ED-4-2 / \u200b\u200b13338 may not set a cash balance limit.
All cash transactions are recorded in cash documents and reflected in the cash book. So, operations on the receipt, cash outflow are drawn up by receipt or outflow cash orders (one PKO and one cash settlement can be drawn up after the shift is closed).
The receipt and issue of cash is reflected in the cash book (CC), entries are made in it for each PKO and cash register. At the end of the working day, the cashier verifies the cash in the cash register with the amount of the balance on the CC, certifies the entries in it with a signature. If there is no movement of money at the cash desk during the day, an entry in the CC is not made.
PKO, RKO and QC can be issued on paper or in electronic form. It is not allowed to correct electronically executed documents after signing. You can make corrections to paper documents by indicating: the date of the correction, the signatures of the persons who drew up the corrected document with surnames and initials. Control over the maintenance of QC is carried out by the chief accountant.
Important: individual entrepreneurs may not draw up cash documents and not maintain QC (clause 4.1 Bank of Russia Instructions 3210-U).
Cash transactions can be carried out by a cashier appointed from among the employees of a legal entity or individual entrepreneur, or by the manager himself. Acquaintance with the duties and rights is carried out against signature. The cashier must have a seal with details to confirm the operation and samples of signatures of persons entitled to sign cash documents.
Let us consider in more detail the procedure for processing cash withdrawal operations from the cash register: depositing cash proceeds to a current account, issuing wages and other payments to employees, issuing accountable amounts, etc. You can download an expense cash order (word form) at the end of the article for free.
Procedure for registration of operations
Cash withdrawal on account |
|
Delivery of cash proceeds to the bank |
|
Cash withdrawal for salary |
|
Other issues |
the cashier requires a passport or a power of attorney from the recipient of the money (the original or a copy of the power of attorney remains at the checkout) |
All cash withdrawal operations from the cash register can be issued by the cash register according to a unified (not mandatory for use from 01.01.2013 in accordance with Federal Law N 402-FZ "On accounting") form No. KO-2. You can download a sample cash voucher for free at the end of the article.
Cash settlement is issued with an entry in the book on the day of the actual issue of money.
Expense cash order (example of filling)
Filling in cash register
On the line "organization" the name of the legal entity is indicated in accordance with the data of the Unified State Register of Legal Entities.
If the organization has branches, representative offices or other separate divisions, they can be assigned codes. In this case, the line "structural unit" indicates the name of such a unit in accordance with the constituent documents, and in the column "Code of the structural unit" indicates the code of such a unit.
Obligatory numbering of cash management services is not legally established. When deciding on numbering, the order should be established by a local act.
Date of preparation of cash register - the date of cash issue from the cash register.
The column "Debit" indicates the accounting accounts on which cash withdrawal transactions are to be reflected. Examples of operations are shown in the table below.
The column "Credit" indicates the cash flow account at the cash desk on the account 50.01 "Cash desk of the organization".
The amount of funds received is indicated in figures in the column "Amount, rubles. Kop." and in words in the corresponding lines of the order. The entry is made from the beginning of the line with a capital letter.
The column "Purpose code" is filled in only if the funds of targeted financing have been received by the cashier.
In the line "Issue" the full name of the recipient of the money is filled in.
In the line "Basis" - the content of the business transaction (for example, for crediting to the account of LLC "VID" in the Bank of PJSC "Svet")
In the line "Appendix" - the name and details of the primary documents (consignment note, act of acceptance and transfer, decision to pay dividends, order to pay material aid, etc.).
In the line "By" - the recipient's passport data and the details of the power of attorney (if any).
After issuing money, the cashier signs the cash settlement and keeps it for himself along with the original or a copy of the power of attorney (if the recipient acts on its basis).
An approximate list of transactions reflecting the issuance of funds
Organizations using special programs for accounting, fill in the mandatory data of cash management, taking into account the technical capabilities incorporated in these programs.
It is possible to fill out an online cash flow order using some Internet resources or download a cash flow order (filling sample 2019) in the annex to the article.
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