Payment order form download word. Account cash warrant. Sample filling

Strict compliance 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 primary documentation is consumable cash order, the form of which is presented on our website. The rules by which it is filled out and its form are regulated by law. Knowledge of the relevant regulations will eliminate the presence of errors when filling out the highlighted fields and maintaining records in this segment of accounting activities.

Correct filling

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

RKO is the primary document used by legal entities to reflect cash expenditure in accounting.

Authorized persons are required to formalize it for each expense transaction related to the movement of cash from the organization's cash desk. For this purpose, the appropriate RKO form is drawn up. All actions that can be carried out in such a situation, for example, by an individual entrepreneur, are regulated by the Central Bank Directive of March 11, 2014 “On the procedure for maintaining cash transactions IP."

For enterprises, certain registration rules are prescribed, according to which responsibilities for filling out the appropriate form are distributed. IN different situations The following persons have the right to complete this operation:

• chief accountant (if this position is available);
• company cashier;
• the first manager or individual entrepreneur independently.

The validity period of the order is limited. Today it is 1 working day. This means that the amount written out on the document must be received on the date indicated in it. If this is not possible, you will need to fill out a new form.

In order not to make mistakes in the design, it is worth carefully studying the example of filling out a cash receipt order. No corrections to the date (crossing out, covering with a proofreader, other edits) or other information are allowed. One copy is enough.

Sample of filling out a cash receipt order

The bottom portion must contain the signatures of authorized officials of the company or organization. The number of these people is limited. Cards with their sample signatures must be kept by the specialist issuing funds under this document.

RKO signatories, as a rule, are:

• cashier and accountant;
• the manager who has the right of first signature and the cashier (if there is no accountant on the staff);
• first manager or individual entrepreneur.

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

Read also: Is it necessary to open a current account for an individual entrepreneur?

Cashier functions

The cashier issuing funds performs the following actions:

• First of all, a check is made to ensure that all necessary signatures are present. They check the samples from the card, which is always in the cash register.
• The amount indicated in words must match that indicated in numbers and is written without spelling errors.
• The supporting documents specified in the RKO form must be available. They are attached to the order.
• The recipient's data (passport information, full name) is verified with those indicated in the completed form.
• If there are no comments, the cashier will issue the funds to the recipient.
• The order is sent to the recipient for signature.
• After this, the cashier puts a stamp on the front side and certifies it with his own signature.

If there are visible corrections or erasures in the document, then such a form should not be accepted for execution.

Need to know that withdrawal slip must remain in the cash register and not be given to the recipient of funds.

Purposes of issuing funds

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

• transfer of the required amount to the company’s bank account;
• issuing an amount to a company employee who will perform actions aimed at the company’s interests; in such a situation, the goals of the event must be indicated (according to Directive of the Central Bank of the Russian Federation No. 1843-U) and the time of organizational events;
• issuance to an employee of an enterprise for personal expenses;
• Withdrawing cash from an individual entrepreneur for the needs of a legal entity where he is the only employee.

Sample of filling out settlement settlement for salary payment

Document flow for cash register services

At the end of the working day, all cash settlements must be registered in the appropriate Journal in which their records are kept. Thanks to this procedure, the cashier’s work is monitored so that during audits there are no misunderstandings with cash balances. The reporting journal is maintained in the KO-3 form. Individual entrepreneurs make entries for each PO 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 included in regulations. Ready form compiled on the basis of the information specified therein.

Rules for filling out the document

Form KO-2 can be filled out either by hand or using special programs, helping to automate the entry of information into the designated fields of the document. The title must include the name (full or short), according to statutory documents. If there are no structural units, then a dash is placed in the corresponding field.

We enter the following information in the appropriate columns:

• Document Number. The numbering is done “end-to-end”, according to the serial numbers from the accounting journal and is maintained in this way until the end of the year.
• OKPO code. It is taken from the document issued by the statistical authorities during the registration of the enterprise.
• Date of. The current date of issue of funds in an eight-digit format, where the first two digits of the number come first, then the serial number of the month in two digits, then four digits of the year.
• Debit/Credit. Invoices are entered according to accounting. Legal entities do not fill out on the simplified tax system.
• Amount rub., kopecks We write legibly in numbers, separating pennies with a comma.
• Issue. The column is filled in in the dative case (to whom?) indicating the full name of the recipient (Ivanov Ivan Ivanovich).
• Target code. Required to be filled out if the organization uses coding of expense/receipt transactions.
• Base. The type of expense transactions is indicated.
• Sum. We indicate the value in words (letters) in rubles, and kopecks in numbers.
• Application. Data is entered if there is primary documentation confirming the basis for the issuance. The document numbers and dates of their preparation must be entered.
• Received. This field in the document must be filled out by the recipient of funds independently. Information about funds is entered in words, kopecks are indicated in numbers. The recipient's signature, current date and location are indicated. It is allowed to fill in the data by the cashier.
• Issued by the cashier. The information is entered by the cashier himself after cash is issued. There must be a surname with initials, as well as a confirming signature.

To record payments from the organization's cash desk, use expense cash order: download the cash settlement form in word or excel possible below. The document is needed when transferring cash to a current account, issuing money against a report or salary, paying travel expenses, etc.

Expenditure cash order: download form 2019 (word)

As RKO, organizations and individual entrepreneurs must use the unified form KO-2 (OKUD 0310002). We recommend downloading the 2019 cash order form (word) from us: it fully meets the requirements of the law.

RKO: download the form in Excel

You can also download the RKO form in excel. It contains the same columns as in the word document - choose the one that is convenient for you.

RKO is issued in one copy. It is written out by the employee who issues the money, but the recipient also enters some information. How to fill out RKO - read on.

The cash disbursement order is filled in when you withdraw cash from the cash register:

• to the bank for crediting to the current account,
• on account - upon a written application from the recipient, in which he must indicate the amount and period for which he is taking cash,
• for personal use by an employee, for example, on travel expenses or as financial assistance,
• for the needs of the enterprise - in this case, you must indicate a specific purpose for issuing money, for example, for business expenses.

Example of filling out RKO

RKO can be drawn up on paper or in in electronic format. It's easy to fill out the form. Download the current 2019 example of filling out a cash receipt order - you can simply replace the data with your own.

Download RKO sample

The amount you enter in the KO-2 form should not exceed 100 thousand rubles. Anything that exceeds this limit must be carried out by bank transfer.

Registration of RKO

An expense cash order can be issued by:

• Chief Accountant,
• an accountant or employee (for example, a cashier) appointed by the manager,
• director (in the absence of a chief accountant and accountant).

RKO is always drawn up on the day the money is issued.

Start filling out the RKO by filling out:

• the full name of the company indicating the organizational and legal form,
• OKPO code,
• form numbers in accordance with internal document flow,
• dates of completion,
• code of the structural unit that issues money. If it is not there, put a dash,
• number of the subaccount in which cash is accounted for,
• analytical accounting code (if required),
• loan (i.e. account number that reflects the issue Money),
• amounts in rubles (in numbers).

• you need to enter the full name of the person you are giving the money to,
• indicate the basis for issuance, for example: salary, material aid, travel expenses, etc.,
• indicate the amount in words,
• enter the name, date and number of the attached document on the basis of which you are issuing money. This could be a payroll, receipt, order, contract, etc.

The cash receipt order must contain the signatures of the director or authorized employee, as well as the accountant. They definitely need to be decrypted.

The next part is filled out by the employee who receives the money. He points out:

• The amount issued is in words, and kopecks are in numbers. The remaining blank part of the line must be filled with a dash.
• Date of receipt of money.
• Passport details.

Signatures are placed by the cashier who issued the money and the employee who received it. Without filling out this part, the RKO will be invalid. In this case, the money will be considered appropriated by the employee who issued it.

The cashier can draw up one cash settlement at the end of the working day for the entire amount issued during the day, but provided that there are fiscal documents of the online cash register - checks or BSO.

Corrections in the cash receipt order are not allowed.

To avoid mistakes, use the MyWarehouse service - you can fill out online and print a cash receipt order in a few clicks.

RKO: fill out online

You just need to enter the amount and basis of payment, select the expense item and recipient, and the system will automatically generate and number the document.

In MySklad you can also download full list expenditure orders for all time. This is convenient for reporting - the total amount of funds issued is immediately visible.

How to fill out RKO: difficult cases

Although filling out the cash register is not difficult, in special cases problems arise. We've sorted out the most common ones.

Payment to the supplier through the cash register: how to issue cash settlement

Be sure to request a power of attorney from the supplier’s representative to receive from your company a specific amount under a specific agreement, delivery note, etc. It must be attached to the RKO. Note that:

• When filling out an expense cash order, in addition to the details of the power of attorney, you must indicate the full name of the representative and his passport details.

A power of attorney to receive money without it being signed by a RKO representative does not prove that he received it.

• In the “Bases” line, you must enter the details of the contract, invoice, etc., as well as the names of the goods.

• If payment is made under several contracts at once, it is better to draw up a separate order for payment for each of them. It will be clearly visible how much was paid for each delivery.
• By recording this order in cash book, you must indicate the full name of the representative, details of the power of attorney and the name of the supplier.

How to fill out cash settlements for the issuance of accountable amounts: sample

Since August 19, 2017, there has been an instruction from the Bank of Russia, according to which money can be issued on account by order of the director. An application from an accountable is no longer required. The main thing is to indicate the chosen issuance procedure (by application or by order) in accounting policy companies.

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Get a sample application for free!

As a basis in the RKO, when issuing a report, write “under report” and indicate the document (“application”). Be sure to note the date it was compiled. Download a sample cash settlement system for issuing accountable amounts - change the data and use it as a template.

Let's look at the main questions about registering an expense cash order.

What is the validity period of a cash receipt order?

RKO is issued for one day. The money must be received exactly on the date of its registration. If you didn’t have time, fill out the RKO form in word or excel again.

Should there be a new numbering of PKO and RKO from the beginning of the year?

There are no instructions regarding the assignment of serial numbers to orders. It is not necessary to update the numbering of PKO and RKO from the beginning of the year - this can be done quarterly. The main thing is chronological order.

Whose signatures should be on the cash receipt order?

In total, the order must have four signatures: the director, the chief accountant, the cashier and the person who received the money.

Is there a stamp on the cash receipt order?

There is no need to put a stamp on the form, as it relates to the internal documentation of the organization.

Is a register of registration of PKO and RKO necessary now?

Today, a register of registration of PKOs and RKOs is not required. Information on orders must be reflected only in the cash book.

Where are PKO and RKO filed?

Expense and receipt cash orders, as well as related documents, are filed with the cashier's reports. As necessary, but not more than once a year, reports are bound and sealed, like a cash book.

Is it necessary to indicate the intended purpose code in the cash receipt order?

The target purpose code in the cash receipt order is indicated only for target financing. If such codes are not used in the company, put a dash.

You may need other documents as well.

(works or services), as well as when issuing accountable amounts. Do not forget that all transactions must be noted in the book of income and expenses (KUDiR). The unified form of the KO-2 form was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 - do not confuse it with the unified form KS-2 (act of acceptance of completed work).

The absence, untimely execution or failure to submit cash receipts and expenditure orders to regulatory agencies entails tax and administrative liability. However, regarding the design cash documents Individual entrepreneurs and SMEs have a special procedure.

Despite the fact that, subject to certain conditions, entrepreneurs are not required to formalize cash transactions with the appropriate cash documents, for some transactions it is advisable for entrepreneurs to continue their registration, including cash receipts and expenditure orders. Such operations, for example, include settlements with accountable persons for amounts issued to them “in hand” for reporting purposes.

Sample of filling out the unified form KO-2

The expense cash order has a unified form of form KO-2 and is filled out in one copy by an accountant or other authorized employee. Receipt and expense cash orders (PKO and RKO) are registered in the registration journal (form KO-3). As a rule, documents that are the basis for issuing money are also attached to the cash settlement.

In the header of the document you fill in the following information: name of the organization, OKPO form, number of this document, date of its preparation. PKO and RKO must be numbered. They are numbered in chronological order, separate incoming and outgoing orders, numbering should not have gaps.

• The “debit” column is the code of the structural unit. You need to indicate the code of the department that spends the funds;
• Corresponding account, subaccount - enter the posting account (disposal of funds);
• Analytical accounting code;
• Credit – you must enter the account number for the loan for which the funds are flowing;
• Directly the amount to be paid;
• Target code.

• To whom the funds are issued;
• The basis on which funds are issued;
• Amount of money in words;
• Application;
• Position, signature, transcript of the signature of the chief accountant and manager.

The person receiving the funds also writes down the amount in words, puts the date, signature, and fills out the passport information. At the very bottom of the form there is information about who issued the funds.

Do not forget that liability is provided for the absence or failure to submit cash orders:

• tax and administrative - directly in relation to the organization;
• administrative, disciplinary and even in some cases criminal - regarding company officials;
• material – in relation to individual employees of the company.

Individual entrepreneur cash documents

Individual entrepreneurs may not fill out cash documents in 2016. This rule for small businesses and entrepreneurs was introduced in 2014 (Instruction of the Bank of Russia dated March 11, 2014 N 3210-U). Previously, the Central Bank practically equalized the rules for conducting cash transactions for individual entrepreneurs and legal entities. Now individual entrepreneurs are not required to maintain cash documents - draw up cash receipts and debit orders, and also maintain a cash book. In addition, they are not required to set a cash balance limit. However, we must remember that this is an individual entrepreneur’s right, not an obligation. Therefore, if you are more comfortable making payments using cash documents, you can easily use them.

A sample of filling out a cash receipt order using the unified form KO-2.

Rice. An example of RKO when issuing money for financial assistance

Rice. An example of a cash settlement for depositing money in a bank

Rice. An example of cash settlement for issuing an advance for travel expenses

Instructions

The title of the RKO indicates the names of the organization and structural unit (if any). If there is no structural unit, a dash is added.

"Codes" are selected from the State Statistics Committee certificate. OKUD document code 0310002.

The “document number” is indicated in accordance with the journal of registration of incoming and outgoing cash documents (form No. KO-3).

Cash documents are numbered in order from the beginning of the calendar year.

An expenditure cash order is drawn up on the day the money is issued from the cash register, therefore, the date indicated in it is the date the money is issued. In the document, the date must be indicated in the appropriate column, Arabic numerals in the following format: DD.MM.YYYY.

The columns “Debit” and “Credit” are filled in by the accountant who will process this primary document.

The column “Debit, structural unit code” is filled in if money is issued in a structural unit of the organization, for example, a department of a store, a specific retail outlet. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column “Debit, corresponding account, subaccount” must contain the number of the account and, if necessary, the subaccount, the debit of which reflects the outflow of funds from the organization’s cash desk.

The column “Debit, analytical accounting code” is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the analytical accounting code for the account indicated in the previous column, otherwise a dash is entered.

The "Credit" column displays the account number for the loan of which funds are issued.

Debit and credit are filled out by organizations in accordance with the chart of accounts used. Individual entrepreneurs may not fill out these fields, because they do not keep accounting records.

In the column "Amount, rub. kopecks." accountant indicates in numbers sum of money issued from the organization's cash desk.

The column “Purpose code” is filled in if the organization uses the appropriate coding system in its activities. In this case, the code for the purpose of using the retired funds is indicated.

In the “Issue” line, the surname, first name and patronymic of the person to whom the money will be issued from the cash register are indicated in the dative case.

The “Base” line indicates the content of the financial transaction.

The "Amount" line is filled in according to the same principle as in the receipt order.

In the line “Appendix” indicate the attached primary and other documents on the basis of which money is issued from the cash register. If money is given to an employee third party organization, then they must be presented with a power of attorney from their organization to receive money. The power of attorney remains in the documents of the day as an attachment to the expenditure order or statement.

The executed RKO must be registered in the journal (Form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so by written order of the head). It is worth recalling that the manager’s signature on the expenditure order is not required if his resolution authorizing the operation is already on the documents attached to the expenditure order.

The “Received” line is filled in by the person to whom the money is given from the cash register. In it he indicates the amount of money received (rubles - in words, with capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of the money.

When issuing money via cash settlement to an individual, the cashier requires the presentation of a document (passport or other document) identifying the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. This can be any official document containing a photograph and signature of the owner.

It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.

The line “Issued by the cashier” is filled in by the cashier only after the money is issued according to the cash receipt order. The cashier must sign it and indicate his last name and initials.

The documents attached to the consumables are canceled by the cashier with the inscription “Paid” or a stamp indicating the date on them.

What is it needed for

Expenditure cash order (RKO, Consumable) primary accounting document to process the withdrawal of money from the cash register of an individual entrepreneur or a company (cash register and cash register are not the same thing). The consumable form has a unified form No. KO-2 (Approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). Issued in one copy. It must be remembered that the cash receipt order remains in the cash register and is not handed out to the persons who received the money!

RKOs can be written out either by hand or using a PC. When filling out these documents, no blots or corrections are allowed. Therefore, if a mistake is made, you need to redo the document.

The receipt of money at the cash desk is registered using cash receipt orders (PKO).

In October 2013, we developed a Universal Transfer Document (UTD), which combines in one form an invoice, a waybill TORG-12 (TN), an invoice for the release of materials to the side M-15, a certificate of acceptance and transfer of fixed assets OS-1, waybill (waybill).

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.

Finally last day the validity period of the statement, the cashier signs the statement, marks the deposited amounts in 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 indicate last page statements. 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 create a separate cash register for each of them. You can make one cash settlement 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 has paid a certain amount to a certain person, and he 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 in the Directive the completion of these lines is mentioned only in relation to general order 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 incorrect, 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 for paying 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 per cash register, 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 should be appointed cashier with full responsibility for financial liability for the money entrusted to him. Then the main cashier will be the senior one 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 to receive their salaries, therefore, it is impossible to predict what amount will be given out.

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 the accounting of 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