Cash receipt order - form and sample. Outgoing cash order (download form) Incoming cash order for 2

Expense cash order is a form, the form of which is officially approved at the level of federal legislation. What is the structure of the relevant document, how to fill out the cash receipt order form 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 cash receipt form can be presented in 2 main formats - Word and Excel. Each of them has its own advantages and disadvantages.

Word documents open in a larger number of 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, they are not installed by default in modern operating systems.

If you decide to download the cash receipt form in Excel format, then you will have a more universal file at your disposal. For example, when it is created in one version of Microsoft Excel, it can be recognized without problems 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 other than 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 when filling out the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, there is a possibility of mistakenly affecting other elements of the document formatting, as a result of which its structure may be disrupted.

What unified form should the RKO form correspond to?

In accordance with the provisions of 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 a RKO form. This form was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

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

PLEASE NOTE! As of August 19, 2017, new rules for conducting cash transactions are in effect, which you can familiarize yourself with.

How to download the RKO form for free

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

PLEASE NOTE! It is important not only to download the current form of RKO in one of the presented formats, but also to make sure that the file does not have a “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 corresponding attribute.

Download cash receipt order — This is still half the battle; the next task will arise - to fill it out correctly. Let's consider the key points of this procedure.

Do I need to print out the KO-2 cash order form?

Filling out the RKO can be done either on a computer - followed by printing, or manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions can also be used - in this case, printing out cash settlement orders is not necessary (order files are saved in the memory of the corresponding programs and signed using an electronic digital signature). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign on these documents: the manager, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO sample may look like this:

This completed sample cash receipt order can be used as a sample for the cashier of your organization.

What you should pay special attention to when filling out the cash receipt form:

• in the column “OKPO code” it is necessary to indicate data corresponding to what is contained in the state statistics registers;
• if the enterprise does not have structural divisions, then a dash must be placed in the corresponding column of the form;
• in the “Document number” column, the cash settlement number should be recorded in order; as a rule, calculation begins 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 hyphen (for example, 200.75 or 200-75);
• Data is entered into the “Purpose Code” item only if the organization in practice uses a system of codes that determines the expenditure and receipt of funds;
• in the “Amount” paragraph, which is located below the table, you should indicate the amount of funds issued under cash settlement services, in rubles - in words with a capital letter of the first word, in kopecks - in numbers;
• in the “Grounds” column you must indicate the content of the business transaction
• in the “Appendix” column, information is provided about the document that is the basis for conducting a cash transaction (for example, it could be a payroll when issuing salaries in cash), indicating the number and date of its preparation.

Read more about filling out a payroll in the article “Sample of filling out the payroll statement T 49” .

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

Innovations in the procedure for registering cash settlements in 2019

Fortunately, there were no changes in the procedure for filling out cash registers in 2019. They were there before. Thus, 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 cash receipts:

• The cashier has the right to draw up one cash settlement at the end of the working day for the entire amount issued during the day from the cash register, but provided that there are fiscal documents from the online cash register 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, but signatures are now checked against samples only if the document was drawn up on paper.
• If the cash settlement is issued in electronic form, then the recipient of the money has the right to put his electronic signature on the document.
• You can issue money on account by order of the director; now it is not necessary to ask for an application from the accountable person. However, the chosen procedure for issuing funds (upon application or order) should be fixed in the Regulations 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 changes in the procedure for issuing reports.

Results

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

New form "Expense cash order" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88.

More information about using the "Cash expenditure order" form:

• How can the error of an incorrectly specified type of payment be corrected when using a new type of cash register (online cash register)?

  Concerns the need to register RKO (form KO-2 approved by the Decree of the State Statistics Committee of Russia dated...

• Refund to the buyer when using an online checkout

  Registration of an expense cash order (form KO-2 approved by the Decree of the State Statistics Committee of Russia dated...

• The abolition of the engine tax and the revision of controllability criteria are ready for the 2nd reading

  The State Duma has prepared bill No. 249505-7 for the second reading, taking into account the amendments recently proposed by the Cabinet of Ministers. The draft was adopted in the first reading at the end of last year, and was initially aimed at reducing the time frame for desk audits to one month from the date of filing a tax return (currently, Article 88 of the Tax Code sets a period of 3 months). Now it is clear that this idea (the authors of which were deputies) was not destined to come true; the bill was used as a “fish” for...

• Inflated contributions of individual entrepreneurs who did not report income will be written off: the bill is ready for 2nd reading

  In addition, the procedure for writing off hopeless arrears in contributions for periods prior to 2017 attributed to employers has been stipulated. The State Duma Committee on Budget and Taxes prepared for the second reading bill No. 300200-7, which was initially devoted to adjusting a number of regulations that in one way or another relate to controlled foreign companies and income from their work. For the second reading, many amendments were made to the draft, including the addition of amendments to the law of July 3, 2016 No. 243-FZ, which...

• Rosstat: gasoline prices in Russia began to rise
• The most significant news of the week June 14 - 17, 2016

  12.1% >>> For 2nd reading the draft on the rights of shareholders...

• The bill on unjustified tax benefits has not been forgotten: revision is coming for the 2nd reading

  Bill No. 529775-6 on unjustified tax benefits will be finalized for the second reading, taking into account the opinions of business and the professional community with the participation of absolutely all interested parties in the format of a broad open discussion, assures Chairman of the State Duma Committee on Budget and Taxes Andrei Makarov. This idea is conveyed by RIA Novosti. Makarov said that the budget committee, together with representatives of the tax sphere, business and experts, is returning to work on the specified...

• By the 2nd reading, the draft on the right of shareholders to make contributions to the property of a joint-stock company has acquired details

  The State Duma adopted in the second reading bill No. 734315-6 on amendments to the federal law “On Joint Stock Companies,” introduced by one of the deputies. It is proposed to supplement the law with new rules, according to which the shareholder will have the right to make a monetary contribution to the property of the joint-stock company. According to the original version of the bill, for these purposes it was enough to introduce a new clause into Article 31 of the JSC Law, which contains an indication of the rights of JSC shareholders. Now - for the second reading - it has been decided...

According to an expense cash order, cash is issued from the cash register. It has an information form - form No. KO 2. The issuance of material funds through an expense cash order is done only after presenting all the necessary identification papers. The recipient must write a receipt in black or blue ink when receiving the money, and indicate the exact amount (in words). In case in expense cash order If a receipt is not made, the amount of money issued is considered as a deficiency.

Due to the importance of the document, we provide you with an example of filling out a cash order.

Example of filling out a cash order:

In the “Organization” line, you must indicate the name of the organization (in full form) that is engaged in issuing material resources from the cash register and under OKPO. If funds are issued in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is added.

It has the lines “Document number”, “Date of preparation” in which you need to indicate the number of the cash receipt order and the date of cash issuance.

In the cash order column of the “Structural unit code” form, separate divisions of the organization are entered according to the codes that were assigned to them.

In the line of the cash outgoing order “Corresponding account”, an account is entered as a debit for which money from the cash register is attributed.

In the line “Analytical accounting code” the code of the analytical accounting system is entered.

In the “credit” line of the cash order of the form, you need to indicate the account of fifty (because the amount of money is issued from the cash register).

In the “amount” column of the cash receipt order, enter the full amount of money issued (in numbers).

The column “Targeted destination code” of the cash order form is filled in only if the amount of money is issued in the form of targeted financing.

In the “issue” column of the cash receipt order, enter the full name of the individual or legal entity to whom the money is issued from the cash register.

In the line of the cash order of the “grounds” form, the content of the operation being carried out for the issuance of material assets is entered, for example: “issued for reporting”, “revenue handed over to the bank”, etc.

In the column of the cash receipt order “Amount” the exact amount of money issued is indicated (indicated in words, with a capital letter, kopecks in numbers, the empty space is crossed out).

In the “attachment” of the cash order form, all the details of the papers attached to it are entered (the name itself, number, as well as the date of preparation), then on the basis of which the money is issued, for example: payroll, employee application, and so on.

In the “received” column, the recipient enters the amount received (in words, the empty space is crossed out).

In the “By” line, the details of the documents that confirm the identity are indicated.

The form itself is filled out by an accounting employee in only one copy, signed by the head of the enterprise, head. accountant, as well as an authorized person. KO2 is recorded in the KO3 log.

Expenditure cash order (RKO). Form KO-2 is an accounting document with the help of which funds are issued from the cash desk of an enterprise (organization). The form of the form is unified, approved at the legislative level by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 (as amended on May 3, 2000), OKUD code 0310002. The document is prepared depending on the procedure for conducting cash transactions at the enterprise. The order is filled out in a single copy by an accounting employee or another authorized person.

After completion, the document is registered (as well as) in the registration journal according to form No. KO-3. As a rule, documents that are the basis for issuing funds are attached to the cash order. However, it is worth noting that if the documents attached to the order bear the signature of the manager, then it is no longer required for RKO.

Several employees of the enterprise involved in the issuance and receipt of funds take part in filling out the cash receipt order. So, when filling out an order, you should adhere to the following instructions:

• the “Organization” field must contain the name of the business entity, and the “Structural unit” column - its unit that issued the order. If there is no such structural unit, then a dash is placed in the column;
• in the lines “Document number” and “Date of compilation” the order number is entered according to the registration journal in the KO-3 form, as well as the date of its compilation in the format DD.MM.YYYY;
• the “Debit” column contains the code of the structural unit in which funds are issued (if there is none, a dash is placed), the number of the corresponding account, subaccount, the debit of which shows the expenditure of funds from the cash register, as well as the analytical accounting code for the corresponding account (a dash – if such codes are not used in the organization);
• the line “Credit” displays the number of the accounting account on the credit of which funds are issued. As a rule, this is a 50 “Cash” account;
• In the “Purpose Code” field, a code is entered 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;
• the line “Issue” contains the last name, first name, patronymic of the person to whom this money is issued;
• the line “Base” displays the content of the business transaction. For example, an advance for travel expenses, provision of financial assistance, etc.
• the amount of funds issued is displayed in the “Amount” line and must be entered in words. If after entering there is still free space on the line, you should put a dash;
• the “Appendix” field displays the details of the primary documents that serve as the basis for issuing funds from the cash register.

After filling out the above information, the signatures of the chief accountant and the head of the enterprise are affixed with their transcripts. Then follow the lines filled in by the person who receives these funds. In the “Received” line, the amount of funds received from the cash register is indicated in words, the date of receipt and the signature of this person are indicated under it.

After issuing the money, the cashier of the enterprise, in the lines provided for this, indicates the name, number, date, and place of issue of the document that identifies the person who received the money from the cash register. Below is the cashier's signature with its transcript. The cashier of the enterprise is obliged to check the document for correctness and cancel the attachments to it with the “Paid” stamp or the stamp of the enterprise with a date. After repayment, the expense cash order remains in the enterprise's cash desk. When repaying overexpenditures, the basis for issuing the amount of money for cash settlements from the cash desk is the report of the accountable person.

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

• .Excel

A cash order is a document upon presentation of which funds are received from the cash register. This document has a unified form KO-2, confirmed by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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

In what cases is the KO-2 form used?

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

• If it is necessary to transfer the organization’s cash proceeds to the bank’s current account.
• When cash needs to 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, equipment repair), then the document indicates a specific purpose for issuing it, which does not contradict the 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 there are no other employees in his enterprise except him.

Filling out a cash receipt order

Only an accountant (or the 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 design, the document is considered invalid.

Header Filling

The title of the document must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is added.

Filling out the column

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

The document number must correspond to the number in the journal for registering incoming and outgoing cash documents. The journal has the form KO-3.

The date of drawing up the cash receipt order must correspond to the date of cash disbursement from the cash register. In the corresponding column the date is indicated in Arabic numerals in the following format: DD.MM.YYYY.

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

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

In the column “Debit, analytical accounting code” the corresponding accounting code for the account specified in the column “Debit, corresponding 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 “Credit” column must contain the account number for the credit of which funds are withdrawn from the cash register. That is, the account number from which the money is transferred.

In the column “Amount, rub. cop." The amount of money issued from the organization's cash desk is indicated in Arabic numerals in Russian rubles.

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

Filling lines

Filling out the lines in the KO-2 form is done 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 “Base __”, the accountant must indicate the content of the financial transaction, that is, the purpose, reason, or on what basis the funds are transferred to this person. Depending on the purposes described in paragraph “In what cases is Form KO-2 used”, the following is written in the line: “Cash proceeds for transfer to a bank 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 recording is crossed out. It should also be noted that if in the column “Amount, rub. cop." the amount issued is indicated in 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”).
• The line “Appendix __” indicates the attached documents on the basis of which funds are issued from the cash register.

If funds are issued to a person from 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 order

Requirements for the operation

An expense cash order issued by an accountant must be registered in the journal for registering incoming and outgoing cash documents. Next, it is signed by the manager and chief accountant (or a person with appropriate authority). It is worth noting that the manager’s signature is not required if it is present 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 funds only to the person whose details are indicated on the form. If a mistake was made when filling out the form, the cashier must return the form to the accounting department.

Next, in the line “Received __”, the person to whom the money is given from the cash register must indicate the amount received, filling it out with his own hand according to the same rules as for filling out the line “Amount __”, sign and put the date in the appropriate lines.

Funds can be issued in both Russian and foreign currencies

After carrying out the operation of issuing money via cash settlement, the cashier is obliged to record the recipient’s passport data in the line “By __”. Then, sign, give a transcript of the signature and enter the date of the operation in the appropriate lines. In the documents attached to the consumable, he must put a 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 possible in electronic form. It is important that the design corresponds to the unified KO-2 form.

You can maintain 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.

The executed document in form 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, withdrawing funds using an expense cash order in the KO-2 form is completely legal and should not cause difficulties in use.