Example of filling in to 2. Basic requirements of the Bank of the Russian Federation. How to draw up an incoming cash order for the transfer of money from the cash register to the cash desk of the company

An expense cash order (RKO) is filled in a single copy at the time of issuing cash from the cash desk of the enterprise. RKO form KO-2 must be filled out by a cashier or an employee from the accounting department who has the right to conduct cash transactions. Further, this document is given to the chief accountant or director of the enterprise for signature and certified with a wet signet. In cases where the warrant already contains the signature of the head of the enterprise, such a cash register does not require re-approval.

Filling out an account cash warrant (form KO-2)

In order to draw up the form of a cash warrant correctly, it is necessary to observe the correct filling of the corresponding lines and columns in the form. A short list of symbols and explanations of what should be entered in this field.

Organization - the full legal name of the organization.

Subdivision - a branch of an enterprise or organization for which this order is intended.

Number - the serial number of the document according to the CRS register book, the numbering does not allow gaps and is filled in strictly sequentially. Usually it is conducted from the beginning of the calendar year and the numbers are entered in the sequence like this: day, month, year.

Date of registration - the date of registration of the KO-2 form at the time of registration is affixed.

Column "debit" - subdivision code - you must enter the code of the subdivision that will spend the funds. In the absence of such a subdivision, a dash is placed.

“Debit” - offsetting account - we enter the account of the accounting entry, according to the debit for which the funds are withdrawn.

“Debit” - analytical accounting code - a field intended for entering an analytical accounting code agreed with the previous column. This field is filled in if the use of this kind of code is accepted and acceptable at the enterprise, in case of non-use, we put a dash.

“Credit” - enter the account number for the loan, within which the movement of funds takes place.

“Amount, rub. cop." - the full amount of funds intended for payment is prescribed.

“Destination code” - if the purpose of the destination coding is used at the enterprise, such a code is written in this line, otherwise we put a dash.

“Give” - Full name of the person in the dative case, to whom the material values ​​will be handed.

“Reason” - a brief description of the operation is entered in the field, describing the reason for which the money is issued.

“Amount” - the full amount in rubles is written in words, the ban on abbreviations of anything, including the word denoting currency, requires special attention.

“Offer” – it is necessary to enter an order-basis for the issuance of cash from the cash desk. If the money is issued to an employee of another enterprise, then in this field it is necessary to enter the number of the power of attorney to receive money from the organization in which this person is registered, in which case a copy of the power of attorney must be attached.

“Received” - this field is entered by hand personally by the person who receives the money at the cash desk. Be sure to write the numbers of rubles in words and with a capital letter, while pennies are allowed to be written in numbers.

"PO" - this field is also filled in by the recipient, entering the presented document, as well as its series and number, place and date of issue. This field is required regardless of whether a full-time employee or a person from another organization receives money.

An expense cash warrant is a form, the form of which is officially approved at the level of federal legislation. Find out what is the structure of the relevant document, how to fill out the form of an outlay cash warrant correctly and what has changed in its design in 2019, find out from our article.

What is the best way to download the RKO form - in Word or another format

The form of an account cash warrant can be submitted in 2 main formats - Word and Excel. Each of them has its own advantages and disadvantages.

Word documents open in more programs - in common operating systems (Windows, Linux, MacOS), as a rule, there is always pre-installed software that can work with files of the corresponding format.

Relatively few solutions work correctly with Excel files - Microsoft Excel, Open Office Calc and their analogues, including "cloud" types of software. As a rule, in modern operating systems they are not installed by default.

If you decide to download the expendable cash warrant form in Excel format, then you will have a more versatile file at your disposal. For example, when it is created in one version of Microsoft Excel, it is easily recognized in any other, and in most cases also in third-party programs. While Word-files, due to the peculiarities of their structure, are not always correctly recognized in programs that differ from those in which they were created.

Another argument for downloading the RKO form in Excel is the convenience of filling it out on a computer. The structure of files of this type is such that it is more difficult for an accountant to make a mistake with filling in the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, it is possible to mistakenly affect other elements of the document's formatting, as a result of which its structure may be violated.

What unified form should the RKO form correspond to

In accordance with the provisions of the Bank of Russia Directive No. 3210-U dated March 11, 2014, Russian organizations are required to use the unified form KO-2 (corresponding to OKUD number 0310002) as an RKO form. This form was approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

Read more about legal requirements for primary documents in the article. "Primary document: requirements for the form and the consequences of its violation" .

NOTE! From 08/19/2017, new rules for conducting cash transactions are in force, which you can familiarize yourself with.

How to download the RKO form for free

You can download an expense cash warrant in the form of KO-2, that is, fully compliant in structure with the requirements of the law, on our website:

NOTE! It is important not only to download the RKO of the current form in one of the formats presented, but also to make sure that the file does not have the “read-only” attribute (otherwise it will not be possible to edit it on a PC). To do this, you need to find it on the disk, right-click on it, select "Properties" and, if necessary, uncheck the box next to the corresponding attribute.

Download cash receipt — this is still half the battle, the next task will arise - to fill it correctly. Consider the key points of this procedure.

Do I need to print the form of an expense cash warrant KO-2

Filling out the cash register can be carried out both on a computer - with subsequent printing, and manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions can also be involved - in this case, the printout of cash registers is optional (order files are stored in the memory of the corresponding programs and signed using an EDS). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign these documents: the head, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO template might look like this:

This completed sample cash receipt can be used as a template for your organization's cashier.

What you should pay special attention to when filling out the form of an expense cash warrant:

• in the column "OKPO Code" it is necessary to indicate the data corresponding to those contained in the registers of state statistics;
• if the enterprise does not have structural divisions, then a dash must be put in the corresponding column of the form;
• in the column "Document number" the CSC number should be fixed in order, as a rule, the calculation starts on January 1 of each year;
• the amount in the tabular part of the form can be indicated in rubles and kopecks separated by a comma or a hyphen (for example, 200.75 or 200-75);
• data is entered in the item “Code of special purpose” only if the organization in practice uses a system of codes by which the expenditure and receipt of funds are determined;
• in the “Amount” paragraph, which is located below the table, the amount of funds issued under the CSC should be indicated, in rubles - in capital letters the first word, in kopecks - in numbers;
• in the column "Bases" you need to indicate the content of the business transaction
• the column "Application" contains information about the document that is the basis for the cash transaction (for example, it can be a payroll - when paying salaries in cash) indicating the number and date of its compilation.

Read more about filling out the payroll in the article. "Sample filling in the payroll T 49" .

If the RKO is filled in by an individual entrepreneur who does not hire cashiers, then in the column "Issued" his data should be. If the individual entrepreneur does not hire an accountant, only his signature as the head of the organization should be on the cash register.

Innovations in the procedure for registration of RSC 2019

Fortunately, there were no changes in the procedure for filling out cash registers in 2019. They were before. So, on August 19, 2017, the instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-u came into force, which introduced a number of changes to the procedure for filling out and issuing debit cash orders:

• The cashier has the right to draw up at the end of the working day one cash settlement for the entire amount issued per day from the cash desk, but on the condition that there are fiscal documents of the online cash desk for the money issued.
• The cashier is obliged to check whether there are signatures of the chief accountant and accountant or director on the cash register, however, signatures are now checked against samples only if the document was drawn up on paper.
• If the RKO is issued in electronic form, then the recipient of money has the right to put his electronic signature on the document.
• You can issue money for a report by order of the director; now it is not necessary to ask for a statement from the accountant. However, the chosen procedure for issuing funds (upon an application or order) should be fixed in the Regulation on Settlements with Accountable Persons.
• An employee's debt on a previously received advance is no longer a reason for refusing a new issuance of accountable funds.

Read more about all the changes in the procedure for issuing a report.

Results

An account cash warrant is filled in when cash is issued from the cash desk. The rules for filling it out are strictly regulated and regulated for the most part by indication No. 3210-U. In 2019, you need to fill out the RKO according to the well-known rules.

To whom to write out RKO when paying wages according to the statement

Since there are no clear rules on how to draw up cash settlement documents when paying wages according to the statement, there are no instructions, we will proceed from the general rules. They are. The payroll has an expiration date - a maximum of 5 working days 6.5 Instructions. The director must indicate the specific period in the statement, based on how many days it takes to pay salaries to all employees (taking into account the established terms 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 at the cash desk in excess of the limit a p. 2 Instructions. AND until this period expires or the entire salary will not be paid before the end of this period a pp. 4.6 , 6.5 Notes:

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

At the end of the last day of 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 puts his signature. And only after that, but always on the same day, the accountant draws up cash settlement for the total amount actually issued to employees par. 3 point 6.5 Instructions, and its number and date are indicated on the last page of the statement. Then the cashier registers cash registers in the cash book e 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 RKO 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, in all statements it is necessary to put down the number of this RKO.

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

But at the time of compiling the CSC on the basis of the payroll:

• money already issued from the cash desk to employees according to the statement, and part of it, possibly on previous days;
• issuance confirmation each a certain amount has already- these are the signatures of employees in the statement.

That's why RKO, compiled on the basis of the payroll, is needed only to make an entry in the cash book about the amounts issued according to the statement and is not a confirmation of the transfer of money. So, to enter someone's f. And. about. 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 Instruction the filling of these lines is mentioned only in relation to the general procedure for issuing money from the cash desk. pp. 6.1 , 6.2 Notes. And for the issuance of salaries, a special procedure we have considered has been established, in which there are no such rules. 6.5 Instructions.

However, in practice, there are other erroneous, RKO design options:

• <или>on the cashier himself - his f. And. about. put in the line "Issue", and in the line "By ___" indicate his passport data. They argue here as follows: the salary according to the statement is issued by the cashier, therefore, in his name, the RKO should be issued. This is wrong, since all the money in the cash register, including those intended for paying salaries, is already with the cashier, because he is the person financially responsible for the cash desk. For someone who works as a cashier, an RKO can be issued only if at the same time he acts not as a cashier, but as a recipient of money. For example, as an accountant when he is instructed to buy something for cash on behalf of the organization.

It happens that an organization has several cashiers for one cash desk, one of which is senior par. 2 p. 4 Instructions, and the salary is issued as follows: the senior cashier transfers money from the cash desk to the others, and they already distribute them to the employees according to the statements. But even in this case, the transfer of money between the senior cashier and the rest is not processed by cash registers for the same reason: as long as one of the cashiers has the money, they are considered to be in the cash register. Such a transfer is recorded in a special book of accounting for funds received and issued by the cashier (form No. KO-5) 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 salaries to employees for the second half of June 2015”, and below, in the line “To ___”, Fomin’s passport data are indicated. This is wrong, because with such a design, it turns out that you transferred this amount from the cash desk to the named person, and he must already distribute salaries to employees somewhere else. But this actually did not happen: the cashier issued the salary - it is his signature that is on the statement in the line “Payment made”. Of course, the director can conduct cash transactions himself. point 4 Instructions, but then he acts as a cashier, and, as we have already said, RKO is not compiled for the cashier.

In some organizations, the following procedure has been established: the director, chief accountant, head of department, foreman, and so on, according to the cash registers issued in their name, receive a salary for their subordinates at the cash desk, and then distribute it to employees according to the statement. They return the outstanding amounts together with the statement to the cash desk for PKO. But this is wrong. The salary must be issued from the cashier by the cashier - this is the requirement of Instruction No. 3210-U par. 2 p. 6.5, p. 6.2, p. 4, p. 6.1 Instructions, that is, it is impossible to issue it through accountants.

Therefore, the one who actually pays the salary should be appointed as a cashier with full financial responsibility for the money entrusted to him. Then the main cashier will be the senior cashier for this time, and the transfer of salary money to the distributor must be recorded in the ledger of funds received and issued by the cashier (form No. KO-5 approved Decree of the State Statistics Committee dated 18.08.98 No. 88).

What day to indicate in the field "Date of compilation" of the RKO

This question arises if the salary is issued within a few days. Directive No. 3210-U explicitly states that cash settlement settlements are drawn up for the amounts actually disbursed par. 4 point 6.5 Instructions. Consequently, date of preparation of RKO- this closing date of the statement, i.e. the last day of payroll. This rule is explained by the fact that it is not known in advance whether all employees will come to the cash desk for a salary, therefore, it is impossible to predict how much will be issued.

In some organizations, they set the date of the 1st day of salary payment (the 1st day of the period indicated in the statement), since they believe that the order of the director to pay the salary in cash is issued by the expense order, and not to transfer it to the accounts of employees. However, this is not true. Such an order is the payroll or payroll itself, signed by the director, and non-cash wages are transferred on the basis of the payroll and Instructions for the application and filling out forms of primary accounting documentation for accounting for labor and its payment (Payroll), approved. Decree of the State Statistics Committee dated 05.01.2004 No. 1. In addition, since June 1 last year, the signature of the director in the RKO is not required.

A sample of the registration of cash registers, compiled on the basis of the payroll

Conducting cash transactions requires compliance with strict cash discipline, which also involves the correct filling of primary cash documents. Here you can and learn how to fill it out correctly.

Why do you need an expense cash warrant?

If it becomes necessary to issue cash from the cash desk of the enterprise, this is done according to an expense cash warrant, which refers to primary accounting documents and has a unified form KO-2, which is generally accepted for all institutions (both legal entities and individual entrepreneurs) working with in cash, except for credit institutions. This is approved by the "Procedure for conducting cash transactions in the Russian Federation", which was adopted by the Board of Directors of the Central Bank of Russia in 1993.

The RKO form (expenditure cash order) is filled in manually (although a computer-filled option is also possible) when cash is issued from the cash desk, for example, to accountable persons. Corrections and errors in the form are not allowed, and if they do exist, a new warrant must be issued on a new form. The order is filled in one copy by an accountant, cashier or a person who is authorized to work with cash on a written order of the head of the organization. A sample cash receipt can be found on our website.

How is cash disbursed?

To receive cash from the cash desk of the enterprise, an order from the head is required. It can be in the form of an order or an advance payment request. In the order, these documents must be indicated in the column "Basis" and attached to the consumables (expenditure order) when filing cash documents.

The issuance of cash directly is possible only upon presentation by the recipient of the passport, the data of which is recorded by the accountant. It is also allowed to receive cash by proxy, but then it must be drawn up in full form, and the data of the person for whom the funds are received and the actual recipient of the money must be indicated in the expenditure order. In addition, when receiving money without applying for an advance, the recipient must leave a receipt indicating his passport data and the amount that was received in words. The duties of the cashier issuing cash include checking all primary documents on the basis of which money is issued, the identity of the recipient, the compliance of the expenditure order with the requirements for maintaining cash records (you need to check the presence of the signature of the head, chief accountant, seal, matching dates). Otherwise, the issued amount may be recognized as a shortage and recovered from the responsible person - the cashier or accountant in charge of the company's cash desk.

How to fill out an invoice correctly?

Filling out an account cash warrant requires attention, accuracy and knowledge of the elementary requirements for maintaining accounting records. But quite often, employees neglect the rules and make unforgivable mistakes when processing cash documents. How exactly do you need to fill out the RKO? We present step-by-step instructions for those who work with cash and are engaged in conducting cash transactions.

What do I do with a completed invoice?

Now that it is already clear how to fill out an account cash warrant, it remains to find out what to do with this document later? And who signs it except the cashier who issued the funds?

The expense order is signed by the head of the enterprise or a person authorized to sign such documents, and the chief accountant (all this is done before the money is handed over to the recipient). A fully completed order remains at the cash desk of the enterprise, as it certifies the expenditure of funds and is a confirmation that the cash was issued legally and cannot be considered a shortage. The order, together with the documents that are the basis for the expenditure of funds, is filed in the cash book. In no case is it ISSUED to the hands of those who receive cash from the cash desk

An account cash warrant is a primary document, which is mandatory issued upon issuance from the cash desk. The consumable has a unified form KO-2. How to fill out an expense cash warrant? You can download the form form KO-2 at the end of the article. We also offer you an example of a document, which can be downloaded from the link at the bottom of the article.

Expenditure cash order form KO-2

The document is assigned an individual number according to the journal of registration of incoming and outgoing cash orders, the date of filling out the form is set, which is equal to the date the money was issued from the cash desk.

At the top of the form, the name of the organization and its OKPO code are written.

Next, you need to specify the corresponding accounting accounts that are involved in the cash withdrawal operation. In the “debit” column, the account number is entered depending on the purpose of issuing money from the cash desk (account 71 when issuing funds to an accountable person, account 70 when paying salaries to employees, account 76 (60) when paying for services, works, goods and materials to third parties). If analytical accounting is maintained on the specified account, then it must also be indicated in the appropriate column of the form. In the column "credit" we write account 50 "Cashier".

In the column "amount" - the issued amount of money is written in numbers.

The columns “structural unit code” and “designation code” are filled in if the enterprise has the appropriate coding systems.

Under the table in the line “issue” we write the full name of the person to whom the money is issued under this order form.

"Basis" - indicate the content of the operation.

“Amount” - in words, the amount to be issued is written with a capital letter, the remaining empty space is filled with a dash, kopecks with numbers.

The "Appendix" to the order form indicates the documents attached to the form of an account cash warrant and serving as a justification for the issuance of cash.

The consumable is signed by the chief accountant, head of the enterprise. You can download a sample order form below.

Now, on the basis of the KO-2 form filled out in this way, you can issue money from the cash desk. After that, an employee of the company or a representative of a third-party organization who received the money must confirm the fact of issuing the amount, for this he fills in the lines "received", "date", "signature".

In the line "by" the details of the documents that confirm his identity (for example, a passport) are written.

At the bottom of the cash order KO-2, the cashier who issued the money puts his signature.