Expense cash order RKO. Sample of filling out a cash receipt order

According to an expense cash order, cash is issued from the cash register. It has an information form - form No. KO 2. The issuance of material funds through an expense cash order is done only after presenting all the necessary identification papers. The recipient must write a receipt in black or blue ink when receiving the money, and indicate the exact amount (in words). In case in account cash warrant If a receipt is not made, the amount of money issued is considered as a deficiency.

Due to the importance of the document, we provide you with an example of filling out a cash order.

Example of filling out a cash order:

In the “Organization” line, you must indicate the name of the organization (in full form) that is engaged in issuing material resources from the cash register and under OKPO. If funds are issued in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is added.

It has the lines “Document number”, “Date of preparation” in which you need to indicate the number of the cash receipt order and the date of cash issue.

In the cash order column of the “Structural unit code” form, separate divisions of the organization are entered according to the codes that were assigned to them.

In the line of the cash outgoing order “Corresponding account”, an account is entered into debit which includes money from the cash register.

In the line “Analytical accounting code” the code of the analytical accounting system is entered.

In the “credit” line of the cash order of the form, you need to indicate the account of fifty (because the amount of money is issued from the cash register).

In the “amount” column of the cash receipt order, enter the full amount of money issued (in numbers).

The column “Targeted destination code” of the cash order form is filled in only if the amount of money is issued in the form of targeted financing.

In the “issue” column of the cash receipt order, enter the full name of the individual or legal entity to whom the money is issued from the cash register.

In the line of the cash order of the “grounds” form, the content of the operation being carried out for the issuance of material assets is entered, for example: “issued for reporting”, “revenue handed over to the bank”, etc.

In the column of the cash receipt order “Amount” the exact amount of money issued is indicated (indicated in words, with a capital letter, kopecks in numbers, the empty space is crossed out).

In the “attachment” of the cash order form, all the details of the papers attached to it are entered (the name itself, number, as well as the date of preparation), then on the basis of which the money is issued, for example: payroll, employee application, and so on.

In the “received” column, the recipient enters the amount received (in words, the empty space is crossed out).

In the “By” line, the details of the documents that confirm the identity are indicated.

The form itself is filled out by an accounting employee in only one copy, signed by the head of the enterprise, head. accountant, as well as an authorized person. KO2 is recorded in the KO3 log.

To whom should RKO be issued when paying wages according to the payroll?

Since there are no clear rules in the Directive regarding how to formalize cash settlement settlement when issuing wages according to a statement, we will proceed from the general rules. They are like that. The salary slip has a validity period of maximum 5 working days clause 6.5 Instructions. The director must indicate a specific period in the statement, based on how many days are needed to pay salaries to all employees (taking into account the established deadlines for paying salaries, current business trips, vacations, time off, etc.). During this period, the amount to be issued according to the statement may be kept in the cash register in excess of the limit. paragraph 2 Instructions. AND until this period expires or the entire salary will not be paid before the end of this period and pp. 4.6, 6.5 Notes:

• RKO neither for the total amount indicated in the statement, nor for the amounts already issued according to the statement since the beginning of its validity, not issued;
• are not reflected in the cash book neither money intended for issuance, nor money already issued to employees according to the statement.

At the end of the last day of validity of the statement, the cashier signs the statement, marks the deposited amounts on it and transfers it to the accounting department. The accountant checks everything and also signs. And only after this, but always on the same day, the accountant draws up cash settlements for the total amount actually issued to employees. para. 3 p. 6.5 Instructions, and its number and date are indicated on the last page of the statement. Then the cashier registers the cash register in the cash book clause 4.6 Instructions.

If there are several statements, for example, each department has its own, then it is not necessary to draw up a separate cash register for each of them. You can make one RKO for the total amount of the salary issued and attach all the statements to it. Accordingly, the number of this cash register must be indicated in all statements.

In a regular, non-salary cash settlement, the indication of the recipient and his passport data, as well as his signature para. 2, 3 clause 6.1, clause 6.2 Instructions it is necessary for the organization to have confirmation that it paid a certain amount to a certain person, and that person received it. And they draw up such a cash settlement before the money is issued to the recipient indicated in it clause 6.1 Instructions.

But at the time of compiling cash settlements based on the payroll:

• money have already been issued from the cash register to employees according to a statement, some of it possibly in previous days;
• confirmation of issue each a certain amount has already- These are the signatures of workers on the statement.

That's why RKO, compiled on the basis of the payroll, needed only for making entries in the cash book about the amounts issued according to the statement and does not constitute confirmation of the transfer of money. This means entering someone’s f. And. O. in the “Issue” line and passport data in the “By ___” line is not required. Accordingly, no one should sign the RKO for the recipient. That is why the Instruction mentions filling out these lines only in relation to the general procedure for issuing money from cash registers pp. 6.1, 6.2 Notes. And for the payment of wages, a special procedure has been established that we have considered, in which there are no such rules clause 6.5 Instructions.

However, in practice one can also encounter others erroneous, RKO design options:

• <или>to the cashier himself - his name. And. O. put in the “Issue” line, and in the “By ___” line indicate his passport details. The reasoning here is this: the cashier issues the salary according to the statement, therefore, the cash register must be issued in his name. This is incorrect, since all the money in the cash register, including that intended to pay salaries, is already with the cashier, because he is the person financially responsible for the cash register. A cash settlement can be issued for someone who works as a cashier only if he acts not as a cashier, but as a recipient of money. For example, as an accountable person, when he is tasked with purchasing something for cash on behalf of the organization.

It happens that an organization has several cashiers at one cash desk, one of whom is senior para. 2 p. 4 Instructions, and the salary is issued like this: the senior cashier transfers money from the cash register to the others, and they then distribute it to the employees according to the statements. But even in this case, the transfer of money between the senior cashier and the others is not formalized by cash register for the same reason: as long as one of the cashiers has the money, it is considered to be in the cash register. Such a transfer is recorded in a special book for recording funds accepted and issued by the cashier (form No. KO-5) clause 4.5 Instructions;

• <или>to the director or chief accountant. The wording in the “Issue” line in these cases is as follows: “Fomin A.A. for the payment of wages to employees for the second half of June 2015”, and below, in the line “By ___”, Fomin’s passport details are indicated. This is incorrect, since with such registration it will turn out that you transferred this amount from the cash register to the named person, and he must distribute the salary to the employees somewhere else. But this in fact did not happen: the cashier issued the salary - it is his signature that appears on the statement in the line “Payment made.” Of course, the director can conduct cash transactions himself and paragraph 4 Instructions, but then he acts as a cashier, and for a cashier, as we have already said, cash settlements are not drawn up.

In some organizations, the following order has been established: the director, chief accountant, head of department, foreman, and so on, according to the cash registers registered in their name, receive salaries for their subordinates at the cash desk, and then distribute them to employees according to the payroll. They return the unpaid amounts, together with the statement, to the cash desk according to the PKO. But it's not right. The salary must be issued from the cash register by the cashier - this is the requirement of Directive No. 3210-U para. 2 clause 6.5, clause 6.2, clause 4, clause 6.1 Instructions, that is, it cannot be issued through accountants.

Therefore, the one who actually issues the salary must be appointed cashier with full financial responsibility for the money entrusted to him. Then the main cashier will be senior at this time, and the transfer of salary money to the distributor must be recorded in the book of accounting for funds accepted and issued by the cashier (form No. KO-5 approved Resolution of the State Statistics Committee dated August 18, 1998 No. 88).

What day should I indicate in the “Date of compilation” field of RKO

This question arises if the salary is issued within several days. Instruction No. 3210-U directly states that cash settlements are drawn up for the amounts actually issued para. 4 p. 6.5 Instructions. Hence, date of compilation of RKO- This closing date of the statement, that is, the last day of payment of salaries. This rule is explained by the fact that it is not known in advance whether all employees will come to the cash desk for their salaries, therefore, it is impossible to predict what amount will be issued.

Some organizations set the date of the 1st day of payment of wages (the 1st day of the period indicated in the statement), since they believe that the expense order formalizes the director’s order to issue wages in cash, and not transfer them to the accounts of employees. However, this is not true. Such an order is the payroll or payroll document itself, signed by the director, and non-cash salaries are transferred on the basis of the payroll and Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment (Payroll), approved. Resolution of the State Statistics Committee dated January 5, 2004 No. 1. In addition, since June 1 last year, the signature of the director in the RKO is not required.

Sample of registration of cash settlements drawn up on the basis of a payroll

Most business entities must keep records of all cash transactions in accordance with the law. This means that transactions involving the receipt and expenditure of money at the cash desk must be formalized accordingly. Let's take a closer look at the documentation of expense transactions at the cash desk, which involves issuing a cash expense order (RKO) form.

An expenditure cash order (RKO) is a document on the basis of which money is issued from the organization's cash desk.

It must be written out whenever cash is withdrawn from the cash register of a business entity.

The obligation to complete it is provided for by the regulatory document of the Central Bank of the Russian Federation. Only individual entrepreneurs who keep records using a simplified scheme received exemption from issuing this document.

Expense transactions for which consumables are compiled include:

• Payment from the cash register to employees of amounts to finance business activities for reporting purposes.
• Collection of proceeds and other cash to the bank;
• When paying employees salaries in cash from the cash register, including to individuals under contract agreements;
• In other cases provided by law.

The procedure for applying an expense order

When issuing money from the cash register, a cash settlement is drawn up, for which a standardized form can be used or a form developed on its basis, taking into account the existing specifics of the enterprise’s activities.

The document is issued by a specialist from the accounting department, a cashier and another official who, due to his duties, must deal with the preparation of these documents.

The preparation of consumables can be done by the chief accountant or manager independently. In addition, a specialist invited from outside can perform these functions, but there is a restriction according to which he does not have the right to put his signature on the document. In this case, the approval is carried out by the head of the company.

The basis for payment of cash is, in most cases, a statement from employees who are financially responsible persons. It must necessarily reflect the purpose of using the funds, as well as the director’s visa. The application does not need to be drawn up only in case of payment of salaries to employees.

Attention! From August 19, 2017, according to the Directive of the Central Bank of the Russian Federation, an application for the issuance of money may not be filled out if there is an order or other order from the management of the company on the payment of cash in certain areas.

After the initial preparation of the document, it is transferred to the cashier, where the cashier checks its correctness and the presence of all required details, including the manager’s signature.

If a mistake is made when issuing a consumable, then corrections cannot be made from it. It needs to be reissued. Next, the cashier records the form in the registration journal.

Attention! Before actually paying out the money, the cashier must verify the identity of the recipient. For these purposes, he must check the data specified in the RKO with the identity card presented to him. In addition, the cashier must enter the basic details of the presented document in the cash register.

After this, the required amount indicated in the consumables is transferred along with it to the recipient, who checks the actual availability of money, and then puts his visa in confirmation of receipt of cash.

Then the RKO is returned to the cashier, who, in confirmation of issue, also puts his signature on this document, as well as the stamp “Paid”. The recipient of the money can be a trusted person, in which case he must also present a power of attorney for the right to represent the interests of the person. In this case, the power of attorney is attached to the consumable.

At the end of the shift, the cashier must submit a report to the accounting department, to which he attaches all cash documents for the day, including expenses.

Expense order unified form KO-2 form 2018 download

Expense cash order sample filling in 2018

In the case when an expenditure order is issued in a separate division, its name must be entered in the “Structural division” column. Otherwise, you need to put a dash here.

To the right of the name there is a column in which you need to enter the serial number of the form, and then the date of its execution. The date must be entered in the format DD.MM.YYYY.

Next is a table in which you need to enter information on the accounting of the operation - corresponding accounts for debit and credit, the code of the structural unit (if there is one), and the analytical accounting account.

bukhproffi

Important! Analytical accounting accounts need to be entered only if they are used at the enterprise.

The last field in this table is “Target Funding Code.” This field also needs to be filled in only when such codes are used in the company.

Full name must be entered in the “Issue” column. citizen to whom the funds are transferred. The company name cannot be entered here.

IN column "Base" you need to write down the reason why money is being withdrawn from the cash register. Here you can enter, for example, “Issue of salary”, “For reporting”, “For materials” and so on.

In the “Amount” column, write down the transaction amount in words; the remaining space in the field must be crossed out.

IN column "Appendix" you need to record information about the document on the basis of which the issuance is carried out. These may be details of a receipt, employee application, payroll, etc.

After this, the head of the company and the chief accountant put their signatures on this document, who check the correctness of its execution and also give permission to carry out the operation.

In the next column, the cashier must enter information about the document presented by the recipient - usually a passport.

After completing all the required fields, the order must also be signed by the cashier who performed the transaction.

Nuances of using consumables

When an expense order is used to issue money to a legal entity (for example, payment for goods or materials), you cannot simply enter its name as a recipient.

In the “Issue” column you need to write down your full name. employee of the supplier company who receives funds. Or, if it is still necessary to indicate the name of the company, then the following entry is allowed: “LLC Firm through A. A. Ivanov.” IN column "Appendix" in this case, the details of the presented power of attorney are recorded.

If a consumable is issued to deposit cash proceeds to the bank, then in the “Issue” column you cannot write phrases like “Revenue”, “Deposit of proceeds” or similar. Here you need to indicate your full name. responsible employee who performs this action, and in "Application" column– details of the advertisement for cash delivery.

When issuing salaries to employees, you can issue a single expense order for the entire payment amount. In this situation, in the “Issue” column it is written – “To employees of the enterprise.” IN column "Base" Payroll information is recorded. The order fields “By”, “Received” and “Signature” must be left blank.

An expense cash order (RKO) is a primary cash document on the basis of which cash is issued from the organization's cash desk.

Download a free form and sample of filling out a cash receipt order

Application of a cash receipt order

The form of the cash receipt order form is unified and is encoded KO-2.

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

RKO can be filled out either manually or electronically. When filling out a cash order, blots and corrections are not allowed.

How to correctly fill out an expense cash 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. The RKO number is indicated - serial, from the registration log KO-3 - and the date the order was issued (day, month, year)

3. In the tabular part:

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

4.Under the table:

• enter the full name of the person receiving the money;
• for what reason or on what basis are funds issued (salary, for the purchase of consumables, for business expenses, based on an invoice, 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 amount line is crossed out;
• the attached documents and their data are entered in the “Attachment” line, on the basis of which money is issued (memo, receipt, invoice, application, etc.).

6. The “Received” line is filled in by the person to whom the money is given: in capital letters 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.

7. The last lines are filled in by the cashier after checking the correctness of filling out the cash register. They indicate what kind of document was presented by the recipient (usually a passport), its number, date and place of issue. After this, the cashier signs the order, deciphering his signature, and issues the money. The order itself remains with the cashier.

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

And both when receiving and when issuing money.

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

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

It could be:

1. payroll,
2. payment statement
3. expense cash order (RKO).

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

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

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

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

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

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

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

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

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

Details of the cash order form

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

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

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

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

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

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

If they are not at their workplace, only those employees to whom the manager or chief accountant has delegated this right have the right to sign the cash settlement form for the issuance of funds.

However, if a document already signed by the manager 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 receipt order is ready to be transferred to the enterprise's cash desk.

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

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

If the document is written incorrectly, it is sent back to the accounting department to be filled out again and correctly.

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

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

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

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

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

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