Sample of filling out a cash receipt and expenditure order, receipt, consumable. We fill out the cash flow order. The cash flow order is written out.

What it is

Expenditure cash order (RKO)- this is one of the cash discipline documents that is drawn up at each extradition cash from the cash register. The 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 has been in effect, according to which individual entrepreneurs have more not obliged draw up cash documents (PKO, RKO and cash book).

RKO form (form KO-2)

Expense cash order (form KO-2), valid in 2019:

• download the form in word format;
• download the form in excel format.

How to fill out RKO

Instructions for filling out the cash receipt form

In line "Organization" the legal form is indicated (LLC, CJSC, etc.) and the name of the organization (for example, LLC “Company”).

In line "OKPO Code" it is necessary to indicate 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 the cash register is indicated (the numbering of incoming and outgoing cash documents during the year must be continuous, and start anew from the beginning of the next year).

In field "Date of preparation" the date of issue of money from the cash register 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 register, so the date of issue of money and the day the order is generated coincide.

Block "Debit":

In the column "Structural unit code" indicate the code of the division of the organization issuing cash settlements (if the organization does not have structural divisions, put a dash).

In the column “Corresponding account, sub-account” the account number is indicated, the debit of which reflects the issuance of money from the cash register in accordance with the chart of accounts:

• 51 – delivery of money to the bank for crediting to the current account;
• 60 – settlements with suppliers and contractors;
• 70 – settlements with employees regarding wages;
• 71 – settlements with accountable persons;
• 73 – settlements with employees for other transactions;
• 75-2 – settlements with founders for payment of income.

Count "Analytical Accounting Code" filled in only if the corresponding codes are available.

In the column "Credit" the number of the accounting account is indicated, the credit of which reflects the issue of money from the cash register (as a rule, this is the account 50.1 – “cash desk”).

In the column "Sum" The amount of money dispensed from the cash register is indicated in numbers.

Count "Destination code" filled out 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 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 funds must be issued.

In line "Base" it is necessary to indicate the basis for issuing money from the cash register, for example: "Issue of financial assistance" or "Depositing money to the bank" etc.

In line "Sum" The amount of money dispensed from the cash register is indicated in words. In this case, rubles are written with a capital letter, and kopecks with numbers. In empty fields you must put 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 manager does not have to sign for the cash register if he makes an authorization inscription on the attached documents to the cash receipt order.

String "Received" filled out by the person to whom money is given from the cash register. In it, he indicates the amount of money received (in this case, he needs to write rubles in words with a capital letter, and kopecks in numbers). Next is his signature and the date of receipt of the money.

When issuing money via cash register, 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 out by the cashier" filled in by the cashier only after the cash is issued via cash register. In it he puts his signature with a transcript (last name and initials).

Fully filled the order remains in the cash register enterprise (and not handed over to the recipient of the money) and serves as confirmation that the funds were issued legally.

note, it is prohibited to make corrections in the cash receipt order.

Samples of filling out cash registers in 2019

Below are examples of filling out the cash receipt order form in 2019:

Issuance of money for settlements with suppliers and contractors

Issuing money to provide financial assistance to an employee

Issuing money for further deposit in the bank

Strict adherence to cash discipline should be a priority responsibility 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 primary documentation is a cash receipt 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 conducting cash transactions of individual entrepreneurs.”

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 out can be done using machine input (computer/printer) or with a ballpoint pen (documents drawn up with 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.

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.

You need to know that the expense order must remain in the cash register and not be given to the recipient of the 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 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 drawn up based on the information specified therein.

Rules for filling out the document

Form KO-2 can be filled out either by hand or using special programs that help automate the entry of information into the designated fields of the document. The title must indicate the name (full or short), according to the 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. Accounting invoices are entered. Legal entities do not fill out the simplified taxation 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.

What is an online cash register? The well-known cash settlement system, formed many years ago, is accompanied by a number of procedures for fulfilling legal obligations to government agencies and customers. New cash registers are aimed at reducing these obligations by reducing them to an automatic (online) level. Externally, the online cash register looks exactly the same as a regular cash register, the main difference is that all calculations are carried out using the Internet and automatically send all data to the relevant authorities. The main functions of online cash registers The adoption of a bill obliging entrepreneurs to make a forced transition to using online cash registers caused a lot of discussion on the part of small and medium-sized businesses.

Cash order as direct evidence of a concluded loan agreement

The buyer must pay the money from the same operating cash register in which the receipt for the purchase of the returned goods was punched.
Moreover, they must be given before the shift is closed and the Z-report is taken.

When closing a shift, you will need to draw up a statement of return of funds using the unified form KM-3.

Info

On our website you can download a form and a sample of filling out the KM-3 act for free.

At the end of the shift, the cashier indicates the amount that was paid to the buyer in the cashier-operator's journal.

It must also be reflected in the cashier-operator’s certificate-report.

Attention

If there are several cashiers, then the senior cashier must, along with other data, indicate the amount of refunds to customers in a summary report for all cash registers.

The client brings a check, the seller issues an invoice for the returned goods, for example, according to the TORG-13 form, and the KM-3 act.

Registration of return of goods sold through kkt

Refunds to the buyer not on the day of purchase Such situations happen more often.
After all, the buyer, as a rule, becomes convinced that the product is not suitable when he returns home, when he examines and checks it properly.

What are the rules for returning money to the buyer in this case? He must write an application for a refund.

The application form is arbitrary, but it must indicate the buyer’s full name, the name of the product in accordance with his passport or document confirming payment for the goods, the reason why the product is being returned, as well as the requirement to replace the purchase or return the money for it.

The form and sample application for returning goods can be downloaded on our website.

In addition, the buyer presents a receipt and passport. Just as in the first case, it is necessary to issue an invoice, which is signed by both the seller and the client.

How to make a refund via online checkout: next day

Expense cash order 0310002 can be issued upon completion of cash transactions on the basis of fiscal data from cash register equipment, strict reporting forms equivalent to a cash receipt, and other documents provided for by Federal Law of May 22, 2003 N 54-FZ, for the total amount of cash issued money, with the exception of amounts of cash issued during the activities of a bank payment agent (subagent). the total amount of cash issued (returned), which should be recorded in the cash book.
That is, it turns out that at the end of the shift, the cash register will be generated based on the cash register data, which makes it possible not to issue a cash register in the event of a refund during the day (shift).

How to process a return from a buyer

After receiving an application from the buyer for issuing a check with the sign “Return of Receipt” and RKO, settlements are made with the buyer (by issuing funds from the cash register or issuing a wire transfer - depending on how the goods were paid for). How to carry out accounting If we talk about accounting, the procedure for reflecting the operation of returning goods in registers when using online cash registers, in principle, does not differ from the procedure used previously when working with old-style cash register systems.

How to make a return via online checkout

It can be presented in the following varieties:

• “receipt” - when funds are received at the cash desk (as payment for goods or services);
• “return of receipt” - when funds are returned to the buyer (this is the detail that is indicated in the receipt when returning the goods);
• “expense” - when funds are issued to an individual (for example, if this is a farmer and a vegetable store buys vegetables from him in cash);
• “refund of expenses” - when an individual (for example, the same farmer) returns money to the store (as an option, if the vegetables turned out to be of poor quality).

Thus, when returning a sold product, the only possible requisite is “return of receipt”.

The main thing is not to confuse it with another essentially similar one - the “expense” attribute, which is used only in transactions when the store and the client, in fact, change roles.

That is, when the store buys and the client sells the product.

Video - how to make a refund using an online cash register (part 1): The next nuance is the legal processing of the return.

How to document the return of receipts using an online cash register The fact that the store accepted the goods from the buyer and gave him money is confirmed by the cash receipt itself - with the requisite “Return of receipts”. However, for tax accounting purposes, the store must have other documentary grounds certifying the return operation. Application for a refund It is a common rule that when making a return, the store asks the buyer to sign an application for the transaction in question. This statement will subsequently serve as a supporting document in the event of questions arising from the Federal Tax Service during a tax audit.

Refunds are confirmed by a cash receipt

How to make a refund if there is no revenue at the cash register? One of the most problematic aspects of the procedure for returning goods is the need to carry out such a return in a situation where there is no revenue at the checkout (or it is not enough to issue the required amount of money to the buyer). In accordance with Art. 22 of the Law on the Protection of Consumer Rights, the store has 10 days to satisfy the buyer’s request for a refund for goods delivered to the store. Therefore, if there is no revenue at the checkout at the time of processing the return, the store has the right, citing legal norms, to ask the buyer to wait a little.

However, if even after 10 days after the buyer’s request the store does not pay the buyer, the second will have legal grounds to collect penalties from the store for failure to fulfill obligations under Art.

22 of the Law on Protection of Consumer Rights. The amount of such penalties is established by Art.
The buyer is not required to present a receipt for the goods; he can prove the purchase with testimony (Article 493 of the Civil Code of the Russian Federation).

True, in this case the case may go to court. The remaining return conditions are more or less known to everyone.

The purchase that was brought back to the store must retain its presentation and consumer properties, the item must be new and never used, have seals and factory labels. Documents for returning goods from the buyer And now about the main subtleties. The procedure for returning goods from the buyer differs depending on when the item is returned to the store - on the day of purchase, that is, before the cash register closes, or on another day.

Let's consider both cases. Refund to the buyer on the day of purchase If a visitor who bought a product from you changes his mind immediately after that, then the procedure for returning money is as follows.

An expenditure cash order is created when cash is released from the legal entity's cash register. This is mandatory for proper accounting.

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What does an example of this document look like in 2019? An expenditure order must be created whenever cash is issued from the cash desk of a legal entity.

You can fill out the form either manually or using special automated programs. How to correctly draw up an expense order for 2019?

Important aspects

In accordance with the norms of Bank of Russia Regulation No. 373-P, the use of an expense cash order in the KO-2 form is permitted in the following circumstances:

• transfer of the organization's cash proceeds to a bank account;
• when issuing cash to an employee if he is required to act in the interests of the organization. The document specifies the amount of funds issued and the period for which the money is issued. The specific purpose of the issuance is also indicated, which does not contradict;
• when issuing cash to an employee for his personal expenses;
• when an entrepreneur withdraws cash for the needs of his own enterprise, in which he is the only employee.

Regardless of how the documents are prepared, by hand or on a computer, expense vouchers are used exclusively in paper form.

This is due to the need for signatures on the cash register of the responsible entity, as well as the person accepting the money. Certification of an expenditure order by means of an electronic digital signature is not permitted by law.

A debit order is necessary for proper registration of the process of issuing cash from the cash register. The document notes not only the amount, but also the person who accepted it. The grounds for issuance must be indicated.

Who signs the document

After the RKO is registered in the accounting journal, its signature is required. It is signed by the head of the legal entity and the chief accountant.

In the absence of these persons, the expenditure order can be certified by persons with appropriate authority. It should be noted that the signature of the manager is not considered mandatory if it is present in the attached documents.

The completed form is given to the cashier. He examines the accuracy of the document and requires a document confirming the identity of the recipient.

The cashier has the right to issue money exclusively to the person indicated in the cash register. If there is an error in the order, the cashier returns it to the accounting department. When dispensing cash, the cashier requires the person receiving the money to sign in the “Received” column.

The amount to be issued is also indicated, which can be issued in any currency. After the process of transferring funds is completed, the cashier records the recipient's data.

Then he signs, deciphers the signature and puts the date of the operation. The cashier stamps “Paid” or a stamp indicating the date of the transaction on the attached documents.

Current standards

The unified form of the KO-2 order was approved.

According to Article 14-21 of the “Procedure for Conducting Cash Transactions in the Russian Federation”, ratified, one must comply with the regulations for creating the KO-2 form and the rules for releasing cash from the organization’s cash desk.

The essence of the current legislative requirements is as follows: “The cash receipt order is drawn up in A5 format. It is written out in one copy by an accountant, certified by the chief accountant or manager, or their substitutes.

Then the document is registered in the registration journal of the KO-3 form. The consumables indicate the essence of the business transaction as the basis. A list of attached documents is also written down, indicating their numbers and time of preparation.”

When issuing cash from the cash register to an accountable person for expenses related to the implementation of the legal entity’s activities, cash settlements are prepared in accordance with the written form.

The application is written in any form, contains data on the amount of funds, the period for which cash is issued, the date and signature of the manager.

The responsibility of the person who received the accountable money is to return the issued funds within three working days from the expiration of the period for which the funds were issued or on the day of going back to work.

The expenditure of funds must be confirmed by appropriate documents and.

Submission of an advance report requires verification by the accounting department, approval by management and final payment for this document.

Money can be issued on account only if the accountable person has completely repaid any debt on the previously accepted accountable cash amount.

For payment of salaries

According to the “Procedure for Conducting Cash Operations”, when issuing wages, it is mandatory to draw up an expense cash order.

You can also draw up a cash settlement for each individual employee, indicating “Issuance of wages” as the basis. When issuing wages according to a statement, an expense order is issued to the cashier as for the receiving person.

In the “Received” column, write your full name. cashier, the basis is the payment of wages to employees. The application is the payroll.

The cashier signs for receipt of the amount, who becomes responsible for the amount received.

The example of filling out an expense cash order for a salary according to a statement differs from the usual filling only in the reason and in that the recipient is the cashier himself.

An expense cash order refers to documents for the primary accounting of cash transactions. It is used to issue cash from the cash register. A cash order is a settlement register; it is formed in one copy by an accounting employee and signed by the head of the budget organization, the chief accountant, the cashier and the person receiving the funds. The seal in this case is not mandatory and is used only if available in the organization.

The expense cash order must not contain corrections, otherwise it is invalidated. If an error is made, the cash order must be made again in the correct version.

The obligation to use form KO-2 is determined by Bank of Russia Instructions No. 3210-U dated March 11, 2014. For public sector organizations, this requirement is enshrined in Order of the Ministry of Finance dated March 30, 2015 No. 52n. Doing business also involves creating a cash order for mutual settlement between the accountable person and the company cashier.

Which form to use

In accordance with Decree No. 88 of August 18, 1998, the cash expenditure order must be of a unified form - form according to OKUD 0310002. You can print out the cash expenditure order form and fill it out by hand, or you can use a text editor.

How to issue a cash receipt order

You can’t just download the 2019 cash order form for free and fill it out. There must be a legal basis for this. For spending cash, with the exception of wages, and issuing a cash order, such a basis may be:

• order from the manager to allocate funds for the needs of the organization;
• an employee’s application for the issuance of a statement of funds;
• issuing cash for travel expenses;
• issuing money for financial assistance to an employee.

An expenditure cash order will become the basis for issuing cash from the cash register. Having received an expense cash order, the cashier checks the correctness of filling out (clause 6.1 of the Directive):

• presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager);
• compliance of amounts written in numbers and words, as well as compliance with supporting documents.

Before dispensing cash, the cashier must request identification from the recipient. After checking with him, he enters the details of the passport or other document in the appropriate columns. Then transfers the funds to the recipient. He must count them and sign the cash receipt.

The Directive of the Bank of Russia dated March 11, 2014 No. 3210-U was amended by the Directive of the Central Bank of Russia dated June 19, 2017 No. 4416-U, which states that an employee’s statement can be replaced by an order of the manager. And an expense cash order can be issued electronically using an electronic signature.

How to fill out RKO

The cash order is filled out by employees of the budget organization related to the issuance of funds. There are sites on the Internet that offer to fill out an expense cash order online and then download or print it. We will use an example to show you how to correctly fill it out yourself.

Step 1. Fill out the header

In the line “Organization” the full name of the organization is written, and the column “Structural unit” is the name of the unit that issued the cash register. If there is no such structural unit, then a dash is placed in the column.

OKPO is filled out according to data assigned by the statistics body.

The document number is indicated strictly in order throughout the calendar year.

The “Date” line indicates the date of issue from the cash register.

Step 2. Fill out the “Debit” and “Credit” sections

These lines of the cash receipt order are filled in as approved.

In the “Purpose Code” line, enter a code that reflects the purpose of using the funds issued from the cash register. If such codes are not used at the enterprise, a dash is added.

Step 3. Enter information about who the money was given to and why

The “Issue” line contains the last name, first name, and patronymic of the person to whom this money is issued.

The “Base” line displays the contents of the business transaction. For example, an advance for travel expenses, for the needs of the organization, etc.

In the “Amount” line, the amount is written in words.

In the “Appendix” line enter the information that served as the basis for issuing money from the cash register.

Step 4. Fill out the section with the personal data of the employee to whom the money was issued

The “Received” line is filled in by the recipient himself. He writes down the amount in words, puts the date and signature on the receipt. Below you need to indicate the details of the document presented for identification.

In the last line, the cashier or other responsible employee puts his signature and transcript.

Step 5. Manager's signature

The RKO is signed by the chief accountant and the head of the organization.

A ready-made example of filling out a cash receipt order for 2019 looks like this:

Filling Features

RKO is not always issued for cash withdrawal. The register is also formed in other cases, for example, when receiving funds by proxy or issuing wages.

Payroll settlements can be issued separately for each employee or for a group of persons. If the organization does not have many employees, then the register is compiled for each individual. If there are a lot of workers, then a single cash register is formed. A list of employees is compiled for the register, indicating the amount of wages to be paid for each employee.

The procedure for preparing the document is as follows. At the end of the validity period of the payroll or settlement statement, the cashier checks it, indicates the amounts to be deposited, signs it and sends it to the accounting department. The accountant also verifies all the data and signs the document. Then a settlement settlement is formed for the total amount of funds issued. The date of its preparation is the last day of payment of salaries. The statement contains the details of the expense register - its number and date.

If an employee receives cash by proxy, this must be reflected in the expense register. An accountant should not make duplicates; such cash registers are formed in one copy. Otherwise, the primary document for expenses under a power of attorney is filled out in the same way as in general cases.

How to keep records and how much to store

Registration and accounting of the cash receipt order is carried out in the KO-3 form, as well as in the cash books (KO-4). The serial numbers of the RKO are entered in the journal. This must be done after they are signed by the chief accountant or director. The journal must be kept in the accounting department of the enterprise or with the director.

Journal KO-3 (form according to OKUD 0310003) is a cover in which the registration data of the institution and a loose leaf are filled out. Two tables are formed on the insert sheet: the left one displays information on PKO, and the right - on RKO.

Receipt and expense KOs are stored for 5 years according to the rules established by the management of the organization tions.

Sample of the RKO registration log according to the KO-3 form

Responsibility for violation of cash transactions

RKO is a primary document, which means it requires correct filling out. If the register is filled out incorrectly or not filled out at all, then the institution may be fined in the amount of 10,000 rubles (Article 120 of the Tax Code of the Russian Federation). The reason is incorrect accounting of the taxpayer’s income and expenses during one tax period.

If the taxpayer does not provide confirming expenses of the cash management company as part of the reporting to the Federal Tax Service, the inspector has the right to refuse to recognize such expenses for tax purposes.