The current provisions of normative acts determine the obligation of business entities to keep, in accordance with the approved procedure, accounting for cash transactions. According to this instruction, when accepting and issuing cash, appropriate documents must be issued. Let us dwell in more detail on such a document for processing the issuance of money as an expense cash warrant (RKO).
The requirements for registration of debit transactions for the payment of cash from the cash desk establish the obligation of the organization to issue cash settlements. This moment is enshrined in the relevant instructions issued by the Central Bank of the Russian Federation.
A simplified procedure for conducting and processing cash transactions is available only for individuals who have registered as individual entrepreneurs.
We can distinguish the following operations for the payment of funds, which must be accompanied by an extract of the consumable:
The payment of money from the cash desk must be accompanied by an extract from a special form - a consumable, for which a standardized form of Rosstat is provided. The company can apply it, or use a document developed on its basis.
The preparation of this form is the responsibility of such specialists as an accountant, cashier or other official whose duties include this function. An extract from the consumable can be carried out by the chief accountant or the head of the company.
Attention: this function can be transferred to an external specialist who performs it on the basis of a concluded contract. However, his powers are limited.
This person can write out the RKO, but he does not have the right to put down his signatures. Therefore, the manager must approve the documents when attracting an external specialist.
The basis for spending cash from the cash desk is the order of the head, which must be issued in writing.
The order reflects the accountable person, the amount of money issued to him from the cash desk, the purpose of this expense, as well as the period during which he must submit an advance report on the costs incurred.
The order is formed on the basis of an application or note received from the employee, which indicates the need for payment. However, the application from July 19, 2017 is no longer a mandatory document when processing the payment of funds.
Important: drawing up an order for the payment of money is not necessary only in the case of the issuance of salaries to employees.
Initially, the consumable is compiled in the accounting department. Then it is transferred to the cash desk, where the cashier checks the correctness of the execution of the received document for expenses, including the presence of permitting signatures of the company's management.
If an error is made when filling out, the document must be reissued, since corrections are not allowed in cash forms.
After that, the cashier needs to enter the number and date of the form in the register of cash documents.
Before dispensing cash in hand, the cashier must verify the identity of the recipient. To carry out this procedure, you need to verify the information entered in the form with the presented identity document. The cashier must enter the details of this document in the form of an expense order.
Further, the amount of money that was affixed to the consumable is transferred along with the document to the recipient. The latter counts the transferred funds, after which he enters the amount received by hand and puts his personal signature.
Attention: a trusted representative can act as a recipient of funds. In this case, he must present to the cashier a power of attorney to perform this operation. This document after the issuance is attached to the warrant.
After the shift is over, the cashier draws up and submits a report to the accounting department. This document must be accompanied by all cash documents issued during the day, including expense orders.
Downloads:
Form KO-2.
Below, on an example, we will consider a sample of filling out the cash register.
The execution of the document begins with putting down the full name of the company, and next to it in the table - assigned to it.
An expense note can be issued in any separate division. Then, its name is entered in a separate column "Structural unit" in the form. Otherwise, a dash must be put in this column.
Next to the name of the form is a field in which you need to write down the number of the document, and then the date of its compilation. The date must be entered in the format DD.MM.YYYY.
An analytical account is entered in an expense note only if the account data is used in the enterprise. Otherwise, you do not need to fill it out.
The final field in this table is “Target Funding Code”. It needs to be filled out only if these codes are developed and used in the company.
In the "Issue" field, you must write down the full name. the person to whom the money is being given. The name of the receiving company is not recorded here.
In the "Reason" field, the reason why it is necessary to issue funds from the cash register is recorded. For example, here you can specify “Payment for materials”, “Payment for services”, “To sub-report”, “Payment of salaries”, etc.
In the field "Amount" it is necessary to duplicate the amount in words, which is issued from the cash desk.
The "Application" field contains data about the document on the basis of which the issuance is performed. For example, details of the employee's application, payroll, shipping documents, etc. can be indicated here.
Important: the completed document must be signed by the head and chief accountant of the business entity. By this action, they confirm that the document is drawn up correctly, and also give permission to perform the operation.
Below, the recipient of funds without abbreviations by hand enters the amount in words. After that, he needs to sign.
Then the cashier enters into the form the data of the document that was presented to determine the identity. Usually a passport is used as such a document.
After specifying all these data, the completed consumable is signed by the cashier.
A disbursement order can be used to issue funds to a legal entity, for example, as payment for services or materials. However, in this case, you cannot indicate the name of the company as the recipient.
For the correct execution of the document, it is necessary to indicate the full name in the "Issue" column. an employee who receives payment on behalf of the organization.
If the name of the company must be indicated, then it is best to make an inscription of the following kind: “LLC Company through Ivanov I.A.”. In the column "Application" it is necessary to indicate the details of the power of attorney to receive funds.
A disbursement order can be issued for the delivery of funds to the bank. During this operation, it is impossible to indicate the words “Revenue”, “To the bank” or similar phrases in the “Issue” column.
When handing over cash, you need to write down your full name in the RKO. the employee who performs this operation, and as a basis, put down the data on the announcement for cash deposit.
Attention: when a salary is issued according to a statement, then a single expenditure order can be drawn up for it. In the “Issue” column, in this case, it is written to “Employees of the organization”. And the basis in this case will be the details of the payroll, according to which the payment is made. At the same time, the columns “To”, “Received” and “Signature” do not need to be filled in - they must be left empty.
Form KO-2 is also referred to as an account cash warrant or RKO. It is used for the purpose of correct, in accordance with the norms of the legislation, registration of the expenditure of cash from the cash desk, carried out by issuing cash into the hands of an employee of the company or an external entity (for example, a contractor).
Form KO-2 is issued in 1 copy and must be signed:
Moreover, if the accountant is absent, then the head must sign for him. If the manager independently, without the involvement of an accountant and a cashier, maintains a cash desk, then only his own signature is required (clause 4.3 of the Bank of Russia Directive No. 3210-U of 03/11/2014).
RKO are subject to registration in a separate journal, corresponding to the form KO-3.
You can read more about accounting for cash and cash transactions and other documents used in cash transactions in the article "Journal of registration of incoming and outgoing cash orders".
You can download the KO-2 form on our website:
The legislative requirement to use the KO-2 form when registering cash transactions is established only in relation to organizations (clause 4.6 of Directive No. 3210-U). Previously, a similar requirement was valid for individual entrepreneurs, but now individual entrepreneurs can use the unified form KO-2 only if they wish. A similar need may arise for an individual entrepreneur if:
The KO-2 form can be filled out by the company in paper or electronic form - with subsequent printing and written certification - or completely in digital form when using automated systems (clause 4.7 of instructions No. 3210-U).
Form KO-2 is an expenditure cash warrant, which is required to be filled out by all economic entities paying cash from the cash desk. In the RKO, all lines intended for the recipient of funds must be filled in, and the RKO must also be certified by the chief accountant, manager and cashier.
Expenditure cash order (RKO)- this is one of the documents of cash discipline, which is issued at each extradition cash from the cash register. RKO is formed in one copy by an accounting employee and signed by the head of the organization, the chief accountant, the cashier and the person receiving the funds.
note, starting from June 1, 2014, a simplified procedure for maintaining cash discipline is in force, according to which individual entrepreneurs are more not required draw up cash documents (PKO, RKO and cash book).
Expenditure cash warrant (form KO-2), valid in 2019:
In line "Organization" the legal form (LLC, CJSC, etc.) and the name of the organization (for example, LLC "Company") are indicated.
In line "OKPO code" you must specify the OKPO code in accordance with the notification received from Rosstat. If the code has not been assigned, put a dash.
In field "Document Number" the serial number of cash registers is indicated (the numbering of incoming and outgoing cash documents during the year should be continuous, and from the beginning of the next year it should start anew).
In field "Date of preparation" the date of issue of money from the cash desk is indicated in the format DD.MM.YYYY (for example, 03/05/2019). RKO must be issued on the day the money is issued from the cash desk, therefore the date of issue of money and the day the order was formed are the same.
Block "Debit":
In the graph "Code of the structural unit" the code of the division of the organization issuing the cash register is indicated (if the organization does not have structural divisions, put a dash).
In the graph "Corresponding account, sub-account" the number of the account is indicated, the debit of which reflects the issuance of money from the cash desk in accordance with the chart of accounts of accounting:
Count "Analytical Accounting Code" filled in only if the corresponding codes are available.
In the graph "Credit" the number of the accounting account is indicated, the credit of which reflects the issuance of money from the cash desk (as a rule, this is an account 50.1 - "cash desk").
In the graph "Sum" the amount of money issued from the cash register is indicated in figures.
Count "Destination 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 line "Issue" the full name of the individual is indicated (in the dative case, for example, Ivanov Ivan Ivanovich) or the name of the organization to which it is necessary to issue funds.
In line "Base" you must specify the basis for issuing money from the cash desk, for example: "Issuance of financial assistance" or "Giving money to the bank" etc.
In line "Sum" the amount of money issued from the cash desk is indicated in words. At the same time, rubles are written with a capital letter, and kopecks with numbers. Blank fields must be marked with a dash.
In line "Application" the attached primary documents are reflected, indicating their numbers and dates, on the basis of which money is issued from the cash desk (powers of attorney, receipts, orders, statements, etc.).
Note: the head does not have to sign the cash register if he makes a permissive inscription on the attached documents to the cash order.
string "Received" filled in by the person to whom the money is issued from the cash desk. In it, he indicates the amount of money received (at the same time, he needs to write rubles in capital letters, and kopecks in numbers). Next is his signature and the date of receipt of the money.
When issuing money for cash settlement, the cashier must check identity document recipient (passport or other document). The cashier indicates the name, number, date and place of issue of this document in the corresponding line of the cash register.
Line "Given by the cashier" filled in by the cashier only after the issuance of money for cash settlement. In it, he puts his signature with a transcript (surname and initials).
Fully filled the order remains in the cash register enterprise (and not issued to the recipient of the money) and serves as confirmation that the funds were issued legally.
note, it is forbidden to make corrections in the expenditure cash warrant.
Below are examples of filling out the form of an expense cash warrant in 2019:
Cash withdrawal from the cash desk is carried out on the basis of a consumable. Filling it out, like filling out any other document, has its own characteristics, which you can learn about from this article.
A consumable must be issued in the following cases:
When filling out an expense order, you must be guided by the following rules:
If the money is issued to the responsible employee under the report, drawing up an expense order is mandatory. It is formed in accordance with the statement of the accountable employee in writing. This statement can be written in any form. The main thing is that it contains information about the amount of cash issued, the period for which the money is issued, the date and signature of the manager of the organization.
When issuing salaries, it is also necessary to draw up cash settlement documents. If the issuance is carried out according to the statement, the order is issued to the cashier as the recipient of funds. In the line "received" the initials of the cashier are written, and in the line "base" - the issuance of salaries to employees. The application to the document is the payroll.
Cashier signs for cash receipt. He is responsible for the amount received. In accordance with this document, the cashier issues the salary.
The invoice form can be downloaded in both Word and Excel formats. Each of them has both its advantages and disadvantages.
A much larger number of programs can work with Word documents. Not many solutions work with Excel files.
If you download the consumable form in Excel format, it will be more unique. That is, it is easily recognized in all versions of Excel and other third-party programs. And if you download the RKO form in Word, there is a risk that it will not be able to open in programs that differ from the one in which it was created.
Another advantage of the Excel form is more convenient filling. The cells for entering information are highlighted, so it is almost impossible to make a mistake with the input. When filling out a Word document, there is a chance of accidentally entering information in the wrong field, due to which the structure of the form may be violated.
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.
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:
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:
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.
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The cashier issuing funds performs the following actions:
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.
There is a regulated list of circumstances for which the issuance of funds is allowed. These include:
A sample of filling out the RKO for the payment of wages
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.
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:
