Cash receipt template. Working with cash. An example of filling out a cash order

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

One of the important elements of the primary documentation is an expense cash warrant, the form of which is presented on our website. The rules by which it is filled out and its form are regulated by law. Knowledge of the relevant regulations will eliminate the presence of errors when filling in the selected fields and maintaining records in this segment of accounting activities.

Correctness of filling

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

RKO is the primary document that legal entities use to reflect the cash flow in accounting.

Authorized persons are required to issue it for each debit transaction related to the movement of cash from the cash desk of the organization. For this, an 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 Directive of the Central Bank of March 11, 2014 “On the procedure for conducting cash transactions of IP”.

For enterprises, certain registration rules are written out, according to which responsibilities for filling out the corresponding form are distributed. In different situations, the following persons have the right to fill out this operation:

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

The validity of the order is limited. Today it is 1 business day. This means that the amount issued under the document must be received on the date indicated in it. If this is not possible, then a new form must be issued.

In order not to make a mistake in the design, you should carefully study the example of filling out an account cash warrant. No corrections of the date (crossing out, smearing with a corrector, other edits) or other information are allowed. One copy is enough.

Sample of filling out an account cash warrant

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

As a rule, the signatories of the RKO are:

• cashier and accountant;
• the head with the right of first signature, and the cashier (in the absence of an accountant position in the state);
• the first head or individual entrepreneur.

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

Read also: What does Rospotrebnadzor check during scheduled and unscheduled inspections

Cashier functions

The cashier issuing funds performs the following actions:

• First of all, a check is made for the presence of all necessary signatures. They check with samples from the card, which is always in the cash register.
• The amount, which is indicated in words, must match the one 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.
• Verification of the data of the recipient of funds (passport information, full name) with those indicated in the completed form is carried out.
• In the absence of comments, the cashier issues funds to the recipient.
• The order is sent to the recipient for signature.
• After that, the cashier puts a stamp on the front side and certifies it with his own signature.

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

You need to know that the expenditure order must remain at the cash desk, and not be handed over to the recipient of the funds.

Purposes of disbursement of funds

There is a regulated list of circumstances for which the issuance of funds is allowed. These include:

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

A sample of filling out the RKO for the payment of wages

Document flow for RKO

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

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

The form of the current approved document is present in the regulations. The finished form is compiled on the basis of the information specified in them.

Rules for filling out a document

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

Enter the following information in the appropriate columns:

• Document Number. The numbering is done "through", according to the serial numbers from the register and is carried out 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 disbursement date in eight-digit format, where the first two digits of the number, then the serial number of the month in two digits, then four digits of the year.
• Debit/Credit. Bookkeeping accounts are entered. Legal entities on the simplified tax system do not fill out.
• Amount rub., kop. We write legibly in numbers, separating pennies with a comma.
• Issue. The column is filled in the dative case (to whom?) with the full name of the recipient (Ivanov Ivan Ivanovich).
• Destination code. It is required to fill in if the organization uses the coding of debit/receipt transactions.
• Base. Specifies the type of expense transactions.
• Sum. We indicate the value in words (letters) in rubles, and kopecks in numbers.
• Appendix. Data is entered if there is primary documentation confirming the basis for issuance. Document numbers and dates of their compilation must be entered.
• Got. This field in the document must be filled in by the recipient of the funds himself. Information about funds is entered in words, kopecks are indicated in numbers. The recipient's signature is put, the current date and the place are indicated. It is allowed to fill in the data by the cashier.
• Issued by the cashier. Information is entered by the cashier himself after the cash is issued. There must be a surname with initials, as well as a confirming signature.

Most business entities must keep records of all cash transactions in accordance with the law. This means that operations for the receipt and expenditure of money at the cash desk must be properly documented. Let us consider in more detail the documentation of debit transactions at the cash desk, which involves the issuance of a form of an expense cash warrant (RKO).

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

It must be written out whenever cash is issued from the cash desk of an economic entity.

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

The expense transactions for which the consumable is compiled include:

• Payment from the cash desk to employees of amounts to finance economic activities in the account.
• Collection of proceeds and other cash to the bank;
• When paying salaries to employees in cash from the cash desk, including individuals under work contracts;
• In other cases provided for by law.

How to apply an expense note

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

An extract of the document is carried out by a specialist from the accounting department, a cashier and another official who, by virtue of his duties, must deal with the execution of these documents.

Compilation of consumables can be handled by the chief accountant or the head 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 signatures on the document. In this case, the sighting is carried out by the head of the company.

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

Attention! From August 19, 2017, according to the Instruction of the Central Bank of the Russian Federation, an application for the issuance of money can not be issued if there is an order or other order from the company's management to pay cash in certain areas.

After the initial drawing up of the document, it is transferred to the cashier, in which the cashier checks its correctness, the presence of all required details, including the signature of the head.

If an error is made when issuing a consumable, then corrections cannot be made from it. It needs to be reissued. Next, the cashier fixes the form in the registration log.

Attention! Before the actual payment of money, the cashier must verify the identity of the recipient. For these purposes, he must verify the data indicated in the cash register with the identity card presented to him. In addition, the cash desk employee must enter the main details of the presented document in the RKO.

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

Then the RKO is returned to the cashier, who, in confirmation of the issuance, also puts his signature on this document, as well as the print "Paid". The recipient of money can be a trustee, 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 expenditures.

Debit note unified form KO-2 form 2018 download

Expenditure cash order sample filling in 2018

In the event that an expense order is issued in a separate division, then its name must be entered in the column "Structural division". Otherwise, a dash must be placed here.

To the right of the name 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 - the corresponding debit and credit accounts, the code of the structural unit (if any), the account of analytical accounting.

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Important! An account for analytical accounting should be entered only if they are used at the enterprise.

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

In the column "Issue" the full name is entered. citizen to whom the funds are transferred. You cannot enter a company name here.

IN column "Basic" you need to write down the reason why the money is being issued from the cash desk. Here you can enter, for example, “Payment of salaries”, “To the sub-report”, “For materials” and so on.

In the column "Amount" the amount of the transaction is written in words, the remaining space in the field must be crossed out.

IN column "Application" you need to record information about the document on the basis of which the issuance is performed. These can be details of a receipt, employee statement, payroll, etc.

After that, 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 for the operation.

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

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

The nuances of using a consumable

When a money order is issued to a legal entity (for example, payment for goods or materials), it is impossible to simply enter its name as a recipient.

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

If the consumable is issued for the delivery of cash proceeds to the bank, then in the column "Issue" it is impossible to write down phrases such as "Revenue", "Surrender of proceeds" or similar. Here you need to specify the full name. responsible employee who performs this action, and in column "Application"- details of the announcement for the delivery of cash.

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

A sample of filling out an account cash warrant in a subreportcan be downloaded from our website below. From the article you will learn about what you need to enter in each line of the form when issuing an expense cash warrant (RKO).

How to issue money in a sub-report

An accountant, when issuing cash to a report on an expense cash warrant, must adhere to certain rules established by the procedure for conducting cash transactions (clause 6 of the instruction of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U). Consider the main steps when issuing money:

1. An application is received from the employee, which contains a request for the issuance of a certain amount for a specified period, written in free form addressed to the head. The decision of the head, his signature and date are checked. Instead of an application, a completed administrative document (instruction / order) can be transferred to the accounting department. Such a statement (instruction / order) serves as the basis for issuing money to the account.

IMPORTANT! From 08/19/2017, the absence of debt on accountable amounts is not a restriction for receiving a new advance payment (clause 1.3 of Directive No. 4416-U).

1. Further, in a single copy, an account cash warrant is issued. Signed by an accountant or manager (if there is no accountant and he (the manager) combines the position of an accountant and a manager).
2. The issued RKO together with the application is transferred to the cashier, who checks all items of the consumable for correct filling, checks with the document - the grounds for issuing.
3. The cashier prepares the money, checks the identity of the accountant according to the passport received from him, and gives him the cash register for signature.
4. After the employee signs the cash order, the cashier issues the money and puts his signature in the cash register.
5. Then an entry is made in the cash book.

IMPORTANT! Individual entrepreneurs, in accordance with the instructions of the Central Bank of the Russian Federation No. 3210-U, from 06/01/2014, may, at their discretion, not draw up credit and debit orders and not keep a cash book.

RKO sample for issuance to the sub-report: what does the document consist of

Looking at the form of an expense-cash order, we can conditionally divide it into three main parts:

• the first contains the details of the document;
• in the second it is written for what purposes and to whom the money is issued, with the insertion of corresponding accounts and signatures of responsible persons;
• in the third, the very procedure for issuing cash is drawn up with the signatures of the executors.

Here you can download the form of an expense-cash order in the form of KO-2, approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Let's consider a sample of line-by-line filling of cash registers for a subreport - what information and how should be entered into it.

Line name
Organization	The name is written as indicated in the constituent documents
	The code received during registration in the statistics department is affixed
Structural subdivision	If there is such a unit, the line is filled in, if not, a dash is put
Document Number	The next RKO number is indicated
Date of preparation	The date of issue of money is written in the subreport
Structural unit code	The assigned code is entered to the existing branch
Corresponding account	In case of issuance, account 71 is put in the sub-report
Analytical accounting code	The code assigned to a specific accountant is written
	The score is 50
Amount, rub., kop.	The amount to be paid is indicated in numbers.
	The full name of the accountable person is entered
Base	In the case of issuance, it is written in the sub-report: “under the report”, the purpose is indicated, for example, “for the purchase of goods” or “for travel expenses”, and the document is “employee's statement”
	Rubles are written in capital letters, kopecks - in numbers, the empty space of the line is crossed out
Appendix	The document is indicated: the application of the employee and the date of its preparation
Supervisor, Chief Accountant	Responsible persons are signed with full name decoding.
	The accountant in words indicates the amount with a capital letter and makes a dash in the free space, then puts down the date of receipt of funds
	The accountant puts his signature, confirming the receipt of funds.
	Enter the data of the identity document of the employee to whom cash is issued
Issued by the cashier	The employee who issued the money signs and makes a full transcript of his F.I.O

Corrections when filling out the RKO are not allowed. The document must be formatted without errors and blots. In the organization, the head can perform the functions of an accountant and cashier. In this case, it is recommended to issue an administrative document on the assignment of the duties of an accountant to the head.

To find out what documents regulate the rules for filling out an account cash warrant, read the article .

Grounds in cash register when issuing a sub-report

As we have already found out, money in the account can be issued on the basis of an issued administrative document or an accountant's statement signed by the head. The application may be written either by hand or submitted in printed form. It might look something like this:

Director of Rassvet LLC

M. M. Shipovalov

from the driver Yu. V. Zvyagintsev

Statement

I ask you to give me 1,000 rubles. 00 kop. (one thousand rubles) for a period of 10 calendar days for the purchase of fuel and lubricants for a company car.

Yu. V. Zvyagintsev 05/11/2018

I allow

Director ______________ M. M. Shipovalov 05/11/2018

When issuing a cash register, in the line to indicate the basis, it is written “under the report” and the document (“statement”) is indicated with the date of its compilation. It is also recommended that the application form be approved by an order on accounting policy as an annex to the regulation on settlements with accountable persons.

IMPORTANT! Since 06/01/2014, on the basis that an employee of an organization is a person working both under an employment contract and under a civil law contract, money under the report can also be issued to persons who have entered into a civil law contract with the organization.

Do you want to know when the director can receive money in the account? Then read the article .

A sample of filling out the cash register for an accountable person

For a novice accountant, as well as for those practicing accountants who want to check themselves in the correctness of filling out the cash register for an accountable person, we suggest downloading a sample of filling out an expense order for a sub-report right here.

Results

It must be remembered that before starting to fill out the RKO, the accountant must receive from the employee his own handwritten statement, endorsed by the head. You need to draw up an account cash warrant carefully, you can not make mistakes and make corrections. To do this, we advise you to download our sample and always have it at hand.

An internal document describing the procedure for settlements with accountable persons can help to follow the procedure for issuing funds under the report and control their intended use.

You can download a sample of such a document in the article.

It is impossible to imagine our society without transactions connected in one way or another with money. Every day, countless organizations exchange money with individuals. And naturally, special documents have been created for the legitimacy of this process. One of these documents is the RSC.

• .Excel

An account cash warrant is a document upon presentation of which money is received from the cash desk. This document has a unified form KO-2, confirmed by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88.

According to articles 14 - 21 of the "Procedure for Conducting Cash Transactions in the Russian Federation", approved by the decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40, there are certain rules for filling out the KO-2 form and issuing cash by cash desks of organizations.

In what cases is the KO-2 form used?

According to the Regulation of the Bank of Russia No. 373-P, the use of the KO-2 form is permissible in the following cases:

• If necessary, transfer the organization's cash proceeds to the bank's current account.
• When cash must be used by an employee to carry out business activities for the purposes of this organization. In this case, the document must indicate the amount of funds to be issued and the period for which it is issued.
• When issuing funds to an employee for personal expenses.
• When cash is needed for the needs of the enterprise (for example, repair of equipment), then the document indicates the specific purpose for their issuance, which does not contradict Directive of the Central Bank of the Russian Federation No. 1843-U.
• When a private entrepreneur withdraws money for the needs of his own private enterprise, while his enterprise does not have other employees besides him.

Filling out a cash receipt

Only an accountant (or a person responsible for this) has the right to fill out the document. The document is issued in a single copy.

If there are errors in the execution of the document, it is considered invalid.

Header completion

In the title of the document, you must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is placed.

Filling in the graph

The form code for OKUD (all-Russian classification of management documentation) is 0320002. The code of an enterprise (organization) for OKPO (general classification of enterprises and organizations) can be found in Rosstat (formerly Goskomstat).

The number of the document must correspond to the number in the register of receipt and expenditure cash documents. The journal has the form KO-3.

The date of drawing up an expenditure cash warrant must correspond to the date of cash withdrawal from the cash desk. In the corresponding column, the date is indicated in Arabic numerals in the following format: DD.MM.YYYY.

The column “Debit, code of the structural unit” must be filled in if the operation for issuing money is carried out in the structural unit of the organization (a structural unit is a department that works in an individual direction and does not overlap with the main activity of the organization, except for the personnel department, accounting and general administration. An example of such a unit : shop department). Otherwise, a dash is placed.

The column "Debit, offsetting account, subaccount" should indicate the account number and, if necessary, the number of the subaccount, the debit of which reflects the withdrawal of funds from the cash desk of the organization. In other words, the number of the account to which the funds should be received should be indicated here.

In the column "Debit, analytical accounting code" the corresponding accounting code for the account indicated in the column "Debit, offsetting account, subaccount" is indicated. This column is filled in if the organization provides for the use of such codes. Otherwise, the column is crossed out.

The column "Credit" must contain the number of the account, on the credit of which funds are withdrawn from the cash desk. That is the number of the account from which the money is transferred.

In the column "Amount, rub. cop." indicate in Arabic numerals in Russian rubles the amount of money issued from the cash desk of the organization.

In the column "Special Purpose Code" the code for the purpose of using the funds received is indicated. This column is not filled in if the organization does not use the appropriate coding system.

Filling in the lines

Filling in the lines in the form KO-2 is performed as follows:

• In the line “Issue __”, the full name of the person to whom the funds are issued is written in the dative case.
• In the line “Reason __”, the accountant must indicate the content of the financial transaction, that is, the purpose, reason, or on the basis of what reason the funds are transferred to this person. Depending on the purposes described in the paragraph “In what cases the KO-2 form is used”, the following is written in the line: “Cash proceeds for transfer to the bank’s current account”, “To pay for services”, etc.
• The line "Amount __" indicates the amount of money withdrawn from the cash register. Moreover, rubles are indicated in words from the beginning of the line and with a capital letter, and kopecks - in numbers. The remaining space after the recording is crossed out. It should also be noted that if in the column “Amount, rub. cop." the amount to be issued is indicated with kopecks, regardless of the numerical value (for example, 500-00), then kopecks must also be indicated in the line (“Five hundred rubles 00 kopecks”). If the value in kopecks (500-) is not indicated, then it is not indicated in the line (“Five hundred rubles”) either.
• The line "Appendix __" indicates the attached documents, on the basis of which the funds are issued from the cash desk.

If funds are issued to a person of a third-party company, then among the documents he must have a power of attorney from his organization to receive funds .

Video: how to fill out an expense cash warrant

Requirements for the operation

An accountant's cash order issued by an accountant must be registered in the register of receipts and expenditures of cash documents. Further, it is signed by the head and chief accountant (or a person having the appropriate authority). It is worth noting that the signature of the head is not required if there is one in other documents attached to the consumable.

A correctly completed form is handed over to the cashier, who is obliged to check the correctness of the document and require identification. The cashier is obliged to issue cash only to the person whose details are indicated in the form. If a mistake was made when filling out the form, then the cashier is obliged to return the form to the accounting department.

Further, in the line “Received __”, the person to whom the money is issued from the cash desk must indicate the amount received, already filling it out with the same rules as the line “Amount __” is filled in, sign and put the date in the corresponding lines.

Funds can be issued both in Russian and foreign currencies

After the implementation of the operation for the issuance of money for cash settlement, the cashier is obliged to record the recipient's passport data in the line "To __". Then, sign, give a transcript of the signature and put down the date of the operation in the appropriate lines. In the documents attached to the consumable, he must stamp “Paid” or stamp them indicating the date of the operation

It is important to remember that the order form remains at the cash desk after the money is issued!

Maintaining cash registers in electronic form

Maintaining cash registers is also acceptable in electronic form. It is important that the design comply with the unified form KO-2.

You can keep the KO-2 form in special programs, for example, BukhSoft Online, 1C: Accounting, etc. At the same time, the sequence and rules for filling out the document are preserved.

A completed document in the form of KO-2 must be printed on a printer before cash is issued. After printing, it is signed by authorized persons, and the further procedure does not differ from that described above.

Thus, the withdrawal of funds using an expense cash warrant in the form of KO-2 is quite legal and should not cause difficulties in use.

The issuance of cash from the cash desk of the organization is carried out by the accounting department on the basis of an expense cash warrant (RKO). The form of the consumable is officially approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 and is called the unified form No. KO-2.

An expenditure cash warrant is issued in accordance with the procedure for conducting cash transactions, according to which it is issued by an accountant (or a person responsible for this) in a single copy.

Filling out a cash receipt

The heading of the cash register indicates the name of the organization and structural unit (if any). If there is no structural subdivision, a dash is put.

"Codes" are selected from the reference of the State Statistics Committee. Document code for OKUD 0310002.

"Document number" is indicated in accordance with the journal of registration of incoming and outgoing cash documents.

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

An expense cash warrant is drawn up on the day the money is issued from the cash desk, therefore, the date indicated in it is the date the money was issued. In the document, the date must be indicated in the appropriate column, in 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, code of the structural unit" is filled in if the issuance of money is made in the structural unit of the organization, for example, a store department, a specific outlet. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column "Debit, offsetting account, sub-account" should contain the number of the account and, if necessary, the sub-account, the debit of which reflects the withdrawal of funds from the cash desk of the organization.

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 code of analytical accounting for the account indicated in the previous column, otherwise a dash is put.

The column "Credit" displays the number of the account, on the credit of which funds are issued.

In the column "Amount, rub. kop." the accountant indicates in figures the amount of money issued from the cash desk of the organization.

The column "Purpose Code" is filled in if the organization uses the appropriate coding system in its activities. In this case, the destination code for the use of the retired funds is indicated.

In the line "Give" the surname, name and patronymic of the person to whom the money will be issued from the cash desk are indicated in the dative case.

The "Reason" line indicates the content of the financial transaction.

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

In the line "Application" indicate the attached primary and other documents, on the basis of which money is issued from the cash desk. If money is issued to an employee of a 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 an expense order or statement.

A completed RKO must be registered in a journal (form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so in writing by the head). It is worth recalling that the signature of the manager on the consumable is not required if his resolution authorizing the operation is already on the documents attached to the expense order.

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

When issuing money on cash settlements to an individual, the cashier requires a document (passport or other document) proving the identity of 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. It 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 issuance of money on an account cash warrant. In it, the cashier must sign and indicate his surname and initials.

The documents attached to the consumable are redeemed by the cashier with the inscription "Paid" or a stamp indicating the date on them.

It must be remembered that an expenditure cash warrant remains at the cash desk and is not handed out to persons who have received money!

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