Cash disbursement order. Samples of filling RKO. What is this document and what is it for?

31.12.2021

An expense cash warrant is a form, the form of which is officially approved at the level of federal legislation. Find out what is the structure of the relevant document, how to fill out the form of an outlay cash warrant 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 form of an account cash warrant can be submitted in 2 main formats - Word and Excel. Each of them has its own advantages and disadvantages.

Word documents are opened in more 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, in modern operating systems they are not installed by default.

If you decide to download the expendable cash warrant form in Excel format, then you will have a more versatile file at your disposal. For example, when it is created in one version of Microsoft Excel, it is 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 that differ from 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 with filling in the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, it is possible to mistakenly affect other elements of the document's formatting, as a result of which its structure may be violated.

What unified form should the RKO form correspond to

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

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

NOTE! From 08/19/2017, new rules for conducting cash transactions are in force, which you can familiarize yourself with.

How to download the RKO form for free

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

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

Download cash receipt — this is still half the battle, the next task will arise - to fill it correctly. Consider key points this procedure.

Do I need to print the form of an expense cash warrant KO-2

Filling out the cash register can be carried out both on a computer - with subsequent printing, and manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions may also be involved - in this case, the printout of cash registers is optional (order files are stored in the memory of the corresponding programs and signed using an EDS). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign these documents: the head, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO template might look like this:

This completed sample cash receipt can be used as a template for your organization's cashier.

What you should pay special attention to when filling out the form of an expense cash warrant:

in the column "OKPO Code" it is necessary to indicate the data corresponding to those contained in the registers of state statistics;
if the enterprise does not have structural divisions, then a dash must be put in the corresponding column of the form;
in the column "Document number" the CSC number should be fixed in order, as a rule, the calculation starts 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 a hyphen (for example, 200.75 or 200-75);
to the item "Code designated purpose» data are entered only if the organization in practice uses a system of codes that determine the expenditure and receipt of funds;
in the “Amount” paragraph, which is located below the table, the amount of funds issued under the CSC should be indicated, in rubles - in capital letters the first word, in kopecks - in numbers;
in the column "Bases" you need to indicate the content of the business transaction
the column "Application" contains information about the document that is the basis for the cash transaction (for example, it can be a payroll - when paying salaries in cash) indicating the number and date of its compilation.

Read more about filling out the payroll in the article. "Sample filling in the payroll T 49" .

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

Innovations in the procedure for registration of RSC 2019

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

The cashier has the right to draw up at the end of the working day one cash settlement for the entire amount issued per day from the cash desk, but on the condition that there are fiscal documents of the online cash desk 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, however, signatures are now checked against samples only if the document was drawn up on paper.
If the RKO is issued in in electronic format, then the recipient of money has the right to put his electronic signature on the document.
You can issue money for a report by order of the director; now it is not necessary to ask for a statement from the accountant. However, the chosen procedure for issuing funds (upon an application or order) should be fixed in the Regulation 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 the changes in the procedure for issuing a report.

Results

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

According to the expenditure cash order, cash is issued from the cash desk. It has an informational form - Form No. KO 2. The issuance of material resources through an account cash warrant is done only after the presentation of all the necessary identification papers. The recipient must write a receipt in black or blue ink to receive the money, and indicate the exact amount in it (in words). In case if in account cash warrant no receipt is made, then issued sum of money considered as a deficiency.

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

An example of filling out a cash order:

In the line "Organization" it is necessary to indicate the name of the organization (in full form), which is engaged in the issuance of material resources from the cash desk and it under OKPO. If the issuance of funds takes place in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is placed.

It has the lines "Document number", "Date of compilation" in them you need to indicate the number of the cash order and the date of cash withdrawal.

In the column of the cash warrant of the form "Code of the structural unit" fit separate divisions organizations according to the codes that were assigned to them.

In the line of the expenditure cash warrant "Corresponding account" an account is entered into the debit of which the money from the cash desk is related.

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

In the line "credit" of the cash order of the form, you must indicate the account fifty (because the amount of money is issued from the cash desk).

In the column of the expenditure cash warrant "amount" the full amount of money issued (in numbers) is entered.

The column “Kissed Purpose Code” of the cash order of the form is filled in only when the amount of money is issued in the form of targeted financing.

In the column of the expenditure cash warrant "issue" the full name of the individual or legal entity, to which the money is issued from the cash desk.

In the line of the cash warrant of the form "reason", the content of the ongoing operation for the issuance of material resources is entered, for example: "issued to the account", "revenue handed over to the bank", etc.

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

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

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

The line "To" indicates the details of the papers that confirm the identity.

The form itself is filled out by an accounting officer in only one copy, signed by the head of the enterprise, heads. accountant and authorized person. KO2 is registered in the KO3 log.

Conducting cash transactions requires compliance with strict cash discipline, which also involves the correct filling of primary cash documents. Here you can and learn how to fill it out correctly.

Why do you need an expense cash warrant?

If there is a need to issue cash from the cash desk of the enterprise, this is done according to an expenditure cash order, which refers to the primary accounting documents and has a unified form KO-2, which is generally accepted for all institutions (both legal entities and individual entrepreneurs) working with cash, except credit institutions. This is approved by the "Procedure for conducting cash transactions in Russian Federation”, which was adopted by the Board of Directors of the Central Bank of Russia in 1993.

The RKO form (expenditure cash order) is filled in manually (although a computer-filled option is also possible) when cash is issued from the cash desk, for example, to accountable persons. Corrections and errors in the form are not allowed, and if they do exist, a new warrant must be issued on a new form. The order is filled in one copy by an accountant, cashier or a person who is authorized to work with cash on a written order of the head of the organization. A sample cash receipt can be found on our website.

How is cash disbursed?

To receive cash from the cash desk of the enterprise, an order from the head is required. It can be in the form of an order or an advance payment request. In the order, these documents must be indicated in the column "Basis" and attached to the consumables (expenditure order) when filing cash documents.

The issuance of cash directly is possible only upon presentation by the recipient of the passport, the data of which is recorded by the accountant. It is also allowed to receive cash by proxy, but then it must be drawn up in full form, and the data of the person for whom the funds are received and the actual recipient of the money must be indicated in the expenditure order. In addition, when receiving money without applying for an advance, the recipient must leave a receipt indicating his passport data and the amount that was received in words. It is the responsibility of the cashier dispensing cash to check all primary documents, on the basis of which money is issued, the identity of the recipient, the compliance of the expenditure order with the requirements for maintaining cash records (you need to check the presence of the signature of the head, chief accountant, seal, compliance of dates). Otherwise, the issued amount may be recognized as a shortage and recovered from the responsible person - the cashier or accountant in charge of the company's cash desk.

How to fill out an invoice correctly?

Filling out an account cash warrant requires attention, accuracy and knowledge of the basic requirements for maintaining accounting records. But quite often, employees neglect the rules and make unforgivable mistakes when processing cash documents. How exactly do you need to fill out the RKO? Introducing step by step instructions for those who work with cash and are engaged in conducting cash transactions.

What do I do with a completed invoice?

Now that it’s already clear how to fill out an account cash warrant, it remains to figure out what to do with this document later? And who signs it except the cashier who issued the funds?

The expense order is signed by the head of the enterprise or a person authorized to sign such documents, and Chief Accountant(all this is done before the money is handed over to the recipient). A fully completed order remains at the cash desk of the enterprise, as it certifies the expenditure of funds and is a confirmation that the cash was issued legally and cannot be considered a shortage. The order, together with the documents that are the basis for the expenditure of funds, is filed in cash book. In no case is it ISSUED to the hands of those who receive cash from the cash desk

Cash transactions involve the receipt and issuance of cash at the enterprise. One of them is spending money. It involves the issuance of a special reporting document - a cash warrant. Let's talk about it in more detail and get acquainted with the form.

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What is this document

According to established Central Bank RF rules, every enterprise in the country must have a cash register for transactions with individuals and legal entities. The device is accompanied by a book for strict reporting.

Responsible employees can be both a cashier and another person performing his duties.

An expense cash warrant is a mandatory document for issuance if cash is required for any needs. Thus, a spending operation is performed.

In small companies, such situations often occur if a responsible employee is sent:

shopping in a stationery store;
materials for cosmetic repairs;
funds for landscaping and so on.

Many of us often come across this type of order, but not everyone knows the rules for issuing a document and the features of its execution.

When it's made up

The document is issued at the time of issuance of money from the cash desk.

It does not matter for what purposes cash is issued:

for the personal needs of company employees (travel expenses, material aid in difficult life situations);
under the report (this category includes cases of issuing money to an employee to spend it on the needs of the company, which were mentioned above);
to pay advances and wages(in some cases);
in banks upon delivery of proceeds to be credited to the current account;
when providing funds to the cashier so that they are at the checkout (often occurs in stores so that customers can get change).

Making a cash warrant accompanies this operation every time. The document is issued in a single copy. Each time a new issued order is recorded in the accounting journal.

Some operations are possible only when drawing up written statements to control and identify the grounds for issuing money. The person responsible for the cash register must be sensitive to the issue and clearly understand when an expense order should be issued and when not.

Important! Cash withdrawal can also be carried out according to other approved documents, which must at the same time contain a stamp with the details of an expenditure cash order (RKO).

The reporting document has a clear approved form, which we will discuss below.

Compilation rules

The form of the form was approved back in 1998 by the Decree of the State Statistics Committee. In album unified forms in accounting for cash transactions, it is easy to find it under the number KO-2.

According to the rules, the registration of RKO has the right to deal with:

accountant responsible for this type of operations;
Chief Accountant;
cashier;
head (if an accountant or chief accountant is not provided for at the enterprise).

Each of them has the right to sign the document, but priority is given to the head or chief accountant. Only in their absence, the order can be certified by other responsible employees.

In order to fill out the form, it is allowed to use one of two types of media:

paper (purchase forms and write out cash registers by hand);
electronic (download on our website and fill it out depending on the needs of the enterprise).

After filling out the electronic form, it must be printed. The document is dated by the day when the cash was issued. Other is not allowed.

Important! When filling out the RKO, blots and corrections are prohibited.

The execution of the document involves the identification of the identity of the person receiving cash. The most acceptable way, if a citizen is not an employee of the company, is to do this according to the main document - a passport.

You can download the free cash receipt form 2019 from the links below:

The procedure for filling out the document is as follows:

At the top in the column "organization" the full name of the legal entity or individual entrepreneur is indicated. In the event that the RKO issues a subdivision, both the first and second lines are filled in. If there is none, just put a dash.
The document number is put ordinal with a cumulative total. Numbers must not be interrupted. The date is set according to the accounting journal or today's if the money is issued today.
The tabular line "debit" should contain the number of the structural unit that issues cash, or the number of the correspondent account for which the physical expenditure of funds is displayed.
The table row "credit" usually contains a cash account of 50.
Now you should determine the purpose of the cash withdrawal and reflect this in the "Purpose Code" field. In some cases, it is appropriate to put a dash if the company has not introduced a system of codes for this case.
Indicate the amount in words in rubles and kopecks, without leaving long spaces when writing.
In the issue column, the surname, name and patronymic of the employee or citizen are fully entered (written as in the passport).
In the line “reason”, if necessary, it is indicated why the citizen was given cash. In some cases, you can put a dash.
Where “application” is indicated, the name and number of the document on the basis of which the issue was made is entered.

After all the lines are filled in, you should sign and decipher them, as well as certify the document with the seal of the organization. When receiving money, a person must sign and fill in the lines below.

An example of a completed form:

If the issuance of funds is not made to pay the employee, personal income tax is not charged from the amount. Please note that there are penalties for incorrect registration of documents. The organization may lose from 40 to 50 thousand rubles.

The period of storage of recorded cash registers after the end of the reporting year will be five years.

Compliance with cash discipline is one of the most important duties of any legal entity engaged in entrepreneurial activity. 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 dedicated line for this, structural units enter your 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:

In the event that there is a transfer to the bank account - 51;
If money is needed for settlements with contractors or suppliers - 60;
If they are needed to pay salaries - 70;
For calculations with various accountable persons – 71;
With employees, but not on wages - 73;
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.