Incoming and outgoing orders are unified forms approved by the State Statistics Committee for use by organizations or individual entrepreneurs using cash. Depending on what function they carry out in the cash desk of the organization - income or expense - there are an incoming cash order and an outgoing cash order. Let's take a closer look at each of them, why it is needed, what function it carries and when it needs to be issued.

When is the Cash Incoming Order (PKO) filled out?

When cash is received at the cash desk of an organization or individual entrepreneur, it is necessary to reflect the fact of this business transaction in the accounting accounts. And for posting cash, there is a cash receipt order.

It is drawn up according to a unified one in a single copy and signed by the chief accountant, accountant, cashier accountant, organization cashier or other authorized person.

The incoming cash order consists of two blocks:

1. PKO itself;
2. A receipt, which, after filling, is torn off and given to the person who deposited money at the cash desk.

You can write out the receipt both manually and using a computer. Corrections in the credit note are not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

On the second block of the PKO "Receipt", after filling out, the seal of a legal entity or entrepreneur is affixed. There is no need to put a seal so that half gets on the receipt cash order and the second half on the receipt.

In what cases is the Receipt cash order filled out?

We fill out an incoming cash order when:

• contribution by the founders of their share in the authorized capital;
• receipt in the cashier's office. If you use a cash register in your work and punch cash receipts for customers during the day, then you do not need to issue an incoming cash order for each punched check, only one PKO total amount at the end of the work shift;
• return of borrowed funds. If your organization or individual entrepreneur gave a loan to a legal or natural person, and the loan is returned to the cash desk of the organization;
• return from accountable person. Your organization gave the employee money under the report, the employee purchased the necessary and brings the rest of the advance to the cash desk of the organization or entrepreneur;
• withdrawal of funds from the current account of a legal entity. If you withdraw funds from the organization’s current account for wages, household needs, etc., then these funds must first be credited to the organization’s cash desk.

The procedure for filling out the cash receipt order

Now we will consider step by step the procedure for filling in each field of the cash receipt order.

Rosstat website.

In the field "Compilation date" the current date is put, because. a cash receipt order is drawn up at the time of the business transaction.

The columns "Debit" and "Credit" are filled in in accordance with the accounting entries and drawn up by their accountant. But, by default, the "Debit" column is filled with 50.1 - since this is the account of the organization's cash desk. In the column "Credit" can be one of the following accounts:

75 "settlements with the founders" - when the founders contribute a share in the authorized capital;

51 "settlement accounts" - when withdrawing funds from a current account;

71 "settlements with accountable persons" - when returning an unused advance payment from an employee;

62 “settlements with buyers and customers” - upon receipt of payment from the buyer at the cash desk of the organization;

90.1 "sales proceeds" - when posting the proceeds for a shift using cash registers.

The field "Amount" reflects the amount paid to the cashier. In this case, the indication of kopecks and rubles is separated by the symbol "-".

In the “Accepted from” field, either the full name of the contributor in the genitive case is written in full (answers the question - from whom?), Or the full name of the legal entity or individual entrepreneur and full name of the contributor of an individual, also in the genitive case.

In the "Reason" field, the basis for depositing funds is entered: contribution to the authorized capital, sales proceeds, cash receipt from the bank, payment for goods / services according to invoice No. (contract No.), etc.

In the "Amount" field, the amount of funds to be deposited is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the PKO, then in the "Amount" field you must specify only the full amount in words without indicating kopecks. It is not allowed to reduce the rub and kopecks. If the amount includes VAT, then "including VAT, VAT percentage and VAT amount" is written.

In the "Application" field, primary documents are entered on the basis of which money is deposited.

The two lower lines are signed by the cashier and the chief accountant.

The "Receipt" block is filled in similarly to the "Incoming cash order" block. The seal is placed, torn off along the line and given to the depositor.

A sample of filling out a cash receipt order (PKO)

Click to enlarge

When is an expense cash order (RKO) filled out?

By analogy with an incoming cash order, an outgoing cash order is filled in when money needs to be received at the organization's cash desk.

RKO is compiled according to a unified one in a single copy and is stored in the cash book of the organization.

An outgoing cash order will consist of only one block - the most outgoing cash order. Signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

You can write out a consumable both manually and using a computer. Corrections to the outgoing order are not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

In what cases is an expense cash warrant filled out?

We fill out an expense cash warrant when:

• the need to issue accountable persons for the purchase of necessary goods or materials for the organization;
• issuance to accountable persons for personal and travel expenses;
• depositing cash to the bank account of the organization;
• payment of wages (advance) to employees in cash at the cash desk;
• payment of dividends to founders.

The procedure for filling out an expense cash warrant

Now let's look at step by step how to correctly fill out an expense cash warrant.

In the "Organization" field, enter the full name of the legal entity or individual entrepreneur in accordance with the statutory documents.

In the "Structural division" field, the division that issued the order is entered. If there is no division in the organization or individual entrepreneur, then a dash is put.

In the "OKPO" field, enter the OKPO code issued by the Statistics authorities. If you do not know your code, then you can find it out on the official website of Rosstat.

The "document number" field is assigned from the first number, starting from January 1 of the new year and has continuous numbering throughout the year until December 31. The organization has the right to use prefixes for numbers.

In the field "Compilation date" the current date is put, because. an account cash warrant is drawn up at the time of the business transaction.

The columns "Debit" and "Credit" are filled in in accordance with the accounting entries and drawn up by their accountant. But, by default, the "Credit" column is filled with 50.1 - since this is the account of the organization's cash desk. In the column "Debit" can be one of the following accounts:

70 “payroll settlements” - in case of settlements with employees of the organization in cash;

51 "settlement accounts" - when depositing funds to the current account from the cash desk of the organization;

71 "settlements with accountable persons" - when issuing an advance payment to an employee for the needs of the enterprise or travel expenses;

60 "settlements with suppliers and contractors" - when paying suppliers in cash.

The field "Amount" reflects the amount paid to the cashier. In this case, the indication of kopecks and rubles is separated by the symbol "-". Or, with full rubles, a penny can be omitted.

The field "Purpose Code" is filled in only if the organization uses a coding system.

In the “Issue” field, either the full name of the person to whom the cash is issued in the genitive case is written (answers the question - from whom?), Or the full name of the legal entity or individual entrepreneur and full name of the recipient of the individual is also in the genitive case.

In the "Reason" field, the basis for issuing funds is entered: payment of dividends, payment to the supplier, collection, payment for goods / services according to invoice No. (contract No.), etc.

In the "Amount" field, the amount of funds to be issued is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the RKO, then in the “Amount” field you must also indicate only the full amount in words without indicating kopecks. It is not allowed to reduce the rub and kopecks.

Compliance with cash discipline is one of the most important duties of any legal entity engaged in entrepreneurial activities. To do this, he has to fill out special documents that record both the receipt and expenditure of money at the cash desk.

Such documentation includes an incoming and outgoing cash order (PKO and RKO), cash books.

The procedure for filling them out is strictly standardized, and if it is not followed sufficiently, you can run into trouble with the inspection authorities. So that entrepreneurs can avoid this and fully understand what they are dealing with, the following information is offered.

Filling out the KO-2 form

Form KO-2 or RKO is the most important document in the field of cash discipline. Unlike PKO, the obligation to fill it out does not arise when money is received at the cash desk, but when it is issued. But as in the case of PKO, RKO is drawn up under the signature of the chief accountant or his substitute. In addition to him, the cashier, as the person responsible for the issuance, and the cash recipient himself, endorses the papers.

In 2015 and subsequent years, only legal entities-entrepreneurs are required to draw up a cash settlement form, since since June 2014 such an obligation has been legally removed from individual entrepreneurs.

The latter no longer need to draw up any documents related to the category of cash discipline, including cash books.

RKO form, bearing the name form KO-2, in 2015 and 2016. remained the same as before. You can verify this by downloading it.

Incoming cash order

Moreover, you can download the document for free in various formats.

A sample of filling out the RKO is available to anyone, but in addition to seeing it, you also need to know the filling rules.

Sample of filling out an account cash warrant

These rules are quite simple, but without them, successful reporting is impossible.

• The first line is intended to indicate both the name of the organization conducting the RSC and the legal form of its activities.
• If the company has an OKPO code, then it fits into the appropriate column. It must fully match the data from Rosstat. If it is absent, then you can put a dash, as in other cases when the line is not filled.
• When filling out the papers not by the parent company, but by its structural unit, the name of the latter fits into the column intended for this.
• In the field intended for the document number, the RKO number is entered based on continuous numbering from the beginning of the calendar year.
• The date of filling entered in the required line must coincide with the day when the money was actually issued from the cash desk.
• In the line allocated for this, structural divisions enter their code. Otherwise, a dash is placed, as noted above.
• The number of the account, on the debit of which the money is issued, must be indicated in the column "Corresponding account, subaccount". To fill in, you need to check with the chart of accounts of accounting:

1. In the event that there is a transfer to the bank account - 51;
2. If money is needed for settlements with contractors or suppliers - 60;
3. If they are needed to pay salaries - 70;
4. For settlements with various accountable persons - 71;
5. With employees, but not on wages - 73;
6. Payments of income to founders - 75-2.

• If the company does not have an analytical code, then a dash should be put in the corresponding column.
• The number of the credit account for which the cash withdrawal from the cash desk is displayed is indicated in the "Credit" line.
• The amount must be entered in numbers on one line and in letters on the next line below. Pennies are indicated in numbers in the last version.
• If a target coding system is used, then it is necessary to fill in the line that is intended for this.
• In the column intended for this, the name of the person or the name of the organization to whom cash is issued from the cash desk is indicated.
• The next line indicates the reason for which the payment was made.
• If documents are attached to the RKO, then their details are entered in the "Appendix" line.
• In the corresponding lines, data is filled in for the head of the legal entity and its chief accountant. They put their signatures.
• The information on the recipient is also indicated. He fills in the columns on his own, entering the amount to be issued in letters (if there are pennies, then they are in numbers). At the end he puts his own signature.
• The cashier writes out data from the document, which is evidence of the identity of the recipient. Usually it is a passport.
• The line with data about himself and his signature by the cashier is filled in only after he hands over the money to the recipient.

Correcting any errors after filling is strictly prohibited. The head of a legal entity is not required to sign directly on the document if he signed the papers from the application.

The completed order does not need to be issued to the cash recipient - it remains at the cash desk.

Today, any current sample of filling out CRS, including for 2015, can be freely downloaded on the Internet.

An example of filling out an expense cash warrant

Or see this article.

• For settlements with contractors or suppliers;
• Issuance of cash from the cash desk for financial assistance to the employee;
• For transfer to a bank account.

Each form clearly shows the simplicity and complexity of the correct observance of cash discipline and filling out cash registers.

An account cash warrant is created when cash is issued from the cash desk of a legal entity. This is essential for proper bookkeeping.

How does this document look like in 2019? An expense order must be created for any issue of cash from the cash desk of a legal entity.

You can fill out the form both manually and with the help of special automated programs. How to properly draw up an expense order for 2019?

Important Aspects

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

• transfer of cash proceeds of the organization to the current bank account;
• when issuing cash to an employee if he is required to take actions in the interests of the organization. The document specifies the amount of funds to be issued and the period for which the money is issued. The specific purpose of the extradition is also indicated, which does not contradict;
• when issuing cash to an employee for his personal expenses;
• when withdrawing cash by an entrepreneur 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 orders are applied exclusively in paper form.

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

A disbursement order is necessary for the proper execution 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 signing 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 may be certified by persons with the appropriate authority. It should be noted that the signature of the head is not considered mandatory if it is present in the attached documents.

The completed form is handed over to the cashier. He examines the fidelity 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 RKO. If there is an error in the order, the cashier returns it to the accounting department. When issuing cash, the cashier requires the person receiving the money to sign in the “Received” column.

It also indicates the amount to be issued, 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, makes a transcript of the signature and puts the date of the operation. In the attached documents, the cashier stamps “Paid” or a stamp indicating the date of the operation.

Current regulations

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, must comply with the rules for creating the KO-2 form and the rules for issuing cash from the organization's cash desk.

The essence of the current legislative requirements is as follows: “A cash warrant is issued in A5 format. It is issued in one copy by an accountant, certified by the chief accountant or manager, or persons replacing them.

Then the document is registered in the registration log of form KO-3. The consumable indicates the essence of the business transaction as the basis. A list of attached documents is also prescribed, indicating their numbers and time of compilation.

When issuing cash from the cash desk to an accountable person for expenses related to the implementation of the activities of a legal entity, an RKO is prepared in accordance with a written statement.

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 head.

The obligation 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 to work.

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

The presentation of the advance report requires its verification by the accounting department, approval by the management and the final settlement of this document.

Money can be issued against the report only if the accountable person absolutely repays any debt for the previously accepted accountable cash amount.

For payroll

According to the “Procedure for Conducting Cash Operations”, when paying salaries, it is mandatory to draw up an account cash warrant.

It is also possible to draw up a CRS for each individual employee, indicating “Payment of wages” as the basis. When issuing wages according to the statement, an expense order is issued to the cashier as to the receiving person.

In the column "Received" the full name is written. cashier, the basis is the issuance of salaries to employees. The application is the payroll.

The receipt of the amount is signed by the cashier, who becomes responsible for the amount received.

The sample of filling out an account cash order for wages according to the statement differs from the usual filling only in the basis and in the fact that the recipient is the cashier himself.

In accordance with this document, the cashier must issue the salary. For the entire amount of money issued as a salary according to the statement, one cash order is drawn up.

In general, filling out an account cash warrant is not particularly difficult. But be sure to take into account the features of filling out this document.

Incorrect or improper execution of the document will become the basis for the recognition of the document as invalid.

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Account cash warrant(RKO) is used to issue cash from the organization's cash desk.

Cash withdrawal under these orders can be made only on the day of their preparation.

When compiling cash registers, it is assigned the next serial number and, before being transferred to the cash desk, it is registered by the accounting department in the journal of registration of incoming and outgoing cash documents (form No. KO-3).
The unified form No. KO-2 was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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How to fill out the KO-2 form correctly

An account cash warrant is issued by an accountant in one copy. It is signed by the head and chief accountant (or an authorized person).

Note! In the case when a document (application, invoice, etc.) is attached to the order, which has a permit inscription of the head, his signature is not put on the expense order.

Upon receipt of an expense order, the cashier must check:
- the presence of the signature of the chief accountant and the head;
- correctness of registration of the received documents;
- availability of attached documents.

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Cash documents include: an outgoing cash order (RKO), an incoming cash order (PKO), a cash book. Let's consider examples of filling out an account cash warrant (consumable).

Filling out an account cash warrant (RKO).

An account cash warrant is used to issue cash from the cash desk. This is a unified document (form KO-2). It is issued by the cashier or other authorized person in one copy.

How to fill out an expense cash warrant?

At the top of the consumable is written the name of the organization, its structural unit (if any). If there is no structural unit, then put a dash. At the top, on the right side, the organization codes are written on the basis of a certificate from the State Statistics Committee.

"Document number" is assigned in order as money is issued from the cash desk. Numbering starts from the beginning of the year.

Date of the document - the date of issue of money from the cash desk. It coincides with the date in the journal of registration of incoming and outgoing cash orders (KO-3). The date is specified in the format - DD.MM.YYYY.

In the column "Debit" and "Credit" the accounting accounts of the cash transaction are indicated. They are completed by an accountant. The column "Debit, code of the structural unit" is filled in if the enterprise has such a unit and the issuance of money is carried out in it.

In the column "Debit, analytical accounting code" the code is indicated if it is used in the organization, or a dash is put.

"Credit" is the account of the cash desk from which the money is issued. In synthetic accounting, this is account 50 "Cashier".

"Amount, rub. kop." - indicates the amount issued from the cash desk, in numbers.

In the column "Special Purpose Code" codes are indicated if they are accepted in the enterprise.

On the line "Issue" the full name is filled in. an employee of an organization to whom money is given, in the genitive case.

On the line "Basic" the content of the financial transaction is written.

The line "Amount" repeats the amount indicated above on the expenditure cash warrant. It is written with a capital letter first of the line in cursive. Pennies are indicated by numbers.

In the "Appendix" - documents are indicated on the basis of which money is issued from the cash desk. If the money is received by an employee of a third-party organization, it is necessary to indicate the data in the power of attorney, according to which the money is issued from the cash desk. The power of attorney is attached to the expenditure cash warrant.

RKO is registered in the register of cash documents KO-3 and certified by the signatures of the head of the organization and the chief accountant.

The "Received" line is filled in by the recipient of the money. The amount received is written in words, kopecks in numbers. Then the recipient of funds puts his signature and date. Below is the name of the document on the basis of which the money is issued to the recipient. Most often it is a passport or identity document. Why do I need passport data in the consumable? This is necessary if there is a conflict regarding the receipt of money. Suppose an employee made a claim to you that it was not he who received the money, then you can prove this with his passport data and signature. This is especially important when you issue money by proxy, since a power of attorney can be fake, for example, when an employee quits, but he still has a power of attorney form (yes, this happens in practice).

The line "Issued by the cashier" is filled in by the cashier or an authorized person after the issuance of money according to cash settlement. According to it, the cashier certifies the consumable with his signature and its transcript.

RKO is not transferred to the hands of the recipients of money. He stays with the cashier.

The form of an account cash warrant is possible.

Filling in a cash receipt order (RKO).

An incoming cash order is used to process cash when it enters the organization's cash desk. This is a unified document (form KO-1). It is issued by the cashier or other authorized person in one copy.

How to fill out a cash receipt order?

A cash receipt order (PKO) consists of two parts: the receipt order itself and a receipt, which, after filling out, is issued to the person who deposited money at the cash desk. The consumable can be issued both manually and electronically. Blots and corrections in receipts are not allowed. In this case, they need to be rewritten.

At the top of the RKO, the name of the organization and its structural unit (if any) are filled in. In the absence of such, a dash is placed.

"Codes" are filled in on the basis of a certificate from the State Statistics Committee.

The number of the parishioner is indicated in the order of conducting cash transactions. Numbering starts from the beginning of the year. Cash registers are registered in the registration log KO-3.

"Date of compilation" - the date of posting money (receipt of money at the cash desk). Consumable date format is DD.MM.YYYY (for example, 05/25/2012).

The columns "Debit" and "Credit", as in the expenditure cash warrant, are filled in by the accountant. According to the Debit of the account, an account for accounting transactions on the cash desk is always placed (synthetic account 50 "Cashier").

In the column "Amount, rub. kop." the amount of money deposited in the cash register is written. It is indicated by numbers. The column "Purpose Code" is filled in if the organization uses a coding system.

In the column “Received from ___”, the name of the person who deposited the money to the cashier is written in the genitive case, and if the payment was made by a representative of a third-party organization, then the “Name of the organization” and the name of the authorized person.

In the column "Reason" - shows the content of the financial transaction or the document on the basis of which the payment is accepted.

The line "Amount" indicates the amount of payment accepted at the cash desk. The amount is written from the beginning of the line with a capital letter in words, and kopecks in numbers. If the line "Amount" is not completely filled, then the empty spaces are crossed out.

On the line "Including" the amount of VAT is entered in figures, or the entry "without tax (VAT)".

The "Appendix" indicates the primary documents that must be attached to the order.

The same entries are made in the receipt for the PKO as in the PKO. On the receipt and PKO the stamp "PAID" is put. The receipt is torn off and handed over to the person who deposited the money.

An incoming cash order is signed by the cashier and endorsed by the chief accountant or other authorized person.

The form of the incoming cash order is possible.

Filling out the cash book.

The cash book is a consolidated document that records all cash transactions: both the receipt of cash and their issuance. The unified form of the book is the KO-4 form.

The book can be completed both manually and electronically.

The procedure for maintaining the cash book electronically.

In the morning of each next working day, the cashier needs to prepare two printouts: "Cashier's Report" and "Cash Book Insert Sheet". They contain the same details to fill out. They are numbered consecutively from the beginning of the year.

The printout of the last insert sheet of the month and year indicates the total number of sheets for each month (year). The cashier needs to check the correctness of the printouts, then sign them. The loose sheets of the cash book remain at the cash desk and are stored for a year, and the report with the attached receipt and expenditure cash orders is transferred to the accounting department.

All loose-leaf sheets of the cash book, as necessary or at the end of the year, are stapled and sealed, certified by the signatures of the chief accountant and manager, indicating the total number of sheets.

The procedure for maintaining a cash book manually.

When manually maintaining a cash book, it starts for a certain period, based on the number of transactions. The pages of the book are laced, numbered, sealed and certified by the signatures of the head and chief accountant on the last page before it is used. The cash book is sealed with a wax or ordinary seal.

If the sheets of the cash book are not filled out completely, they are crossed out.

At the end of each day, the cash book displays the total amount of incoming and total amount of outgoing documents posted during the day, and also calculates the balance at the end of the day. Maintaining the cash book is supervised by the chief accountant.

In order to get a free book, enter the data in the form below and click the "Get the book" button.