Expenditure cash warrant: an example of filling out, a form. Expenditure cash warrant: download form in word and excel

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 the amount of money issued is considered as a shortage.

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.

Separate subdivisions of the organization are entered in the column of the cash order of the form "Code of the structural unit" 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 “attachment” of the cash order of the form, all the details of the papers attached to it are entered (the name itself, the number, as well as the date of compilation), 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.

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Instruction

The heading of the cash register indicates the name of the organization and structural unit (if any). If there is no structural subdivision, a dash is put.

"Codes" are selected from the reference of the State Statistics Committee. Document code for OKUD 0310002.

"Document number" is indicated in accordance with the journal of registration of incoming and outgoing cash documents (form No. KO-3).

Cash documents are numbered in order from the beginning of the calendar year.

An expense cash warrant is drawn up on the day the money is issued from the cash desk, therefore, the date indicated in it is the date the money was issued. In the document, the date must be indicated in the appropriate column, in Arabic numerals in the following format: DD.MM.YYYY.

The columns "Debit" and "Credit" are filled in by the accountant who will process this primary document.

The column "Debit, structural unit code" is filled in if the money is issued in a structural unit of the organization, for example, a store department, a specific a store. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column "Debit, offsetting account, sub-account" must contain the number of the account and, if necessary, the sub-account, the debit of which reflects the disposal Money from the cash desk of the organization.

The column "Debit, analytical accounting code" is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the code of analytical accounting for the account indicated in the previous column, otherwise a dash is put.

The column "Credit" displays the number of the account, on the credit of which funds are issued.

Debit and credit are filled in by organizations in accordance with the chart of accounts used. Individual entrepreneurs may not fill in these columns, because. they do not keep accounting.

In the column "Amount, rub. kop." the accountant indicates in figures the amount of money issued from the cash desk of the organization.

The column "Purpose Code" is filled in if the organization uses the appropriate coding system in its activities. In this case, the destination code for the use of the retired funds is indicated.

In the line "Issue" are indicated in dative case surname, name and patronymic of the person to whom the money will be issued from the cash desk.

The "Reason" line indicates the content of the financial transaction.

The line "Amount" is filled in according to the same principle as in credit note.

In the line "Application" indicate the attached primary and other documents, on the basis of which money is issued from the cash desk. If money is issued to an employee of a third-party organization, then they must be presented with a power of attorney from their organization to receive money. The power of attorney remains in the documents of the day as an attachment to an expense order or statement.

A completed RKO must be registered in a journal (form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so in writing by the head). It is worth recalling that the signature of the manager on the consumable is not required if his resolution authorizing the operation is already on the documents attached to the expense order.

The line "Received" is filled in by the person to whom the money is issued from the cash desk. In it, he indicates the amount of money received (rubles - in words, with a capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of money.

When issuing money on cash settlements to an individual, the cashier requires a document (passport or other document) proving the identity of the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. It can be any official document containing a photograph and signature of the owner.

It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.

The line "Issued by the cashier" is filled in by the cashier only after the issuance of money on an account cash warrant. In it, the cashier must sign and indicate his surname and initials.

The documents attached to the consumable are redeemed by the cashier with the inscription "Paid" or a stamp indicating the date on them.

What is it needed for

Expenditure cash order (RKO, Raskhodnik) is the primary accounting document for processing the issuance of money from the cash desk of an individual entrepreneur or company (KKM and cash desk are not the same thing). The form of the consumable has a unified form No. KO-2 (Approved by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88). Issued in one copy. It must be remembered that an expenditure cash warrant remains at the cash desk and is not handed out to persons who have received money!

RKOs can be written out both by hand and with the help of a PC. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made, the document must be redone.

The receipt of money at the cash desk is processed using incoming cash orders (PKO).

In October 2013, we developed a Universal Transfer Document (UPD), which combines in one form an invoice, a consignment note TORG-12 (TN), an invoice for the release of materials to the M-15 side, an act of acceptance and transfer of fixed assets OS-1, bill of lading (TCN).

Expenditure cash order (RKO). Form KO-2 is a financial statement 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 the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 (as amended on May 3, 2000), OKUD code 0310002. The document is drawn up depending on the procedure for conducting cash transactions at the enterprise. The order is filled in a single copy by an accounting officer or other authorized person.

After filling out, the document is registered (as well as) in the registration log in the form No. KO-3. As a rule, the documents that are the basis for the issuance of funds are attached to the expenditure cash warrant. However, it is worth noting that if the documents attached to the order bear the signature of the head, then it is no longer required at the RKO.

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

the field "Organization" must contain the name of the business entity, and the column "Structural subdivision" - its subdivision that issued the warrant. If such a structural unit is absent, then a dash is put in the column;
in the lines "Document number" and "Date of compilation" the number of the order is entered according to the registration log in the form KO-3, as well as the date of its compilation in the format DD.MM.YYYY;
the column "Debit" contains the code of the structural unit in which the funds are issued (in the absence of such, a dash is put), the number of the corresponding account, subaccount, the debit of which displays the expenditure of funds from the cash desk, as well as the code of analytical accounting for the corresponding account (dash - if the use of such codes in the organization is not carried out);
the line "Credit" displays the number of the accounting account, on the credit of which the funds are issued. As a rule, this is account 50 "Cashier";
in the field "Purpose code" a code is entered that displays the purpose of using the funds issued from the cash desk. If such codes are not used at the enterprise, a dash is put;
the line "Issue" contains the surname, name, patronymic of the person to whom this money is issued;
the line "Basis" displays the content of the business transaction. For example, an advance on travel expenses, the issuance of material assistance, etc.
the amount of funds to be disbursed is displayed in the "Amount" line and must be written in words. If after putting in the line remains free place, you should put a dash;
the "Application" field displays the details of the primary documents that serve as the basis for the issuance of funds from the cash desk.

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

After the issuance of money, the cashier of the enterprise, in the lines provided for this, indicates the name, number, date, place of issue of the document that certifies the identity of the person who received the money from the cash desk. Below is the signature of the cashier with its transcript. The cashier of the enterprise is obliged to check the document for correctness of compilation and cancel the annexes to it with the stamp "Paid" or the stamp of the enterprise with the date. After repayment, the expenditure cash warrant remains at the cash desk of the enterprise. When repaying the overspending on, the basis for issuing a cash amount for cash settlement from the cash desk is the report of the accountable person.

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 accounts accounting. 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:

PKO itself;
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 in your work cash register and during the day you break cash receipts for customers, then you do not need to issue an incoming cash order for each punched check, only one PKO total amount is credited 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 reason for depositing funds is entered: a contribution to 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 also indicate 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 in expense note 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 according to 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 "calculations for wages» - 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 the issuance of 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.

It is impossible to imagine our society without transactions connected in one way or another with money. Every day, countless organizations exchange money with individuals. And of course for legitimacy this process created special documents. One of these documents is the RSC.

.Excel

An account cash warrant is a document upon presentation of which money is received from the cash desk. This document has a unified form KO-2, confirmed by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88.

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

In what cases is the KO-2 form used?

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

If necessary, transfer the organization's cash proceeds to the bank's current account.
When cash must be used by an employee to carry out entrepreneurial activity 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, repair of equipment), then the document indicates the specific purpose for their issuance, which does not contradict 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 his enterprise does not have other employees besides him.

Filling out a cash receipt

Only an accountant (or a 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 execution of the document, it is considered invalid.

Header completion

In the title of the document, you must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is placed.

Filling in the graph

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

The number of the document must correspond to the number in the register of receipt and expenditure cash documents. The journal has the form KO-3.

The date of drawing up an expenditure cash warrant must correspond to the date of cash withdrawal from the cash desk. In the corresponding column, the date is indicated in Arabic numerals in the following format: DD.MM.YYYY.

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

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

In the column "Debit, analytical accounting code" the corresponding accounting code for the account indicated in the column "Debit, offsetting 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 column "Credit" must contain the number of the account, on the credit of which funds are withdrawn from the cash desk. That is the number of the account from which the money is transferred.

In the column "Amount, rub. cop." indicate in Arabic numerals in Russian rubles the amount of money issued from the cash desk of the organization.

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

Filling in the lines

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

If funds are issued to a person of 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 warrant

Requirements for the operation

An accountant's cash order issued by an accountant must be registered in the register of receipts and expenditures of cash documents. Further, it is signed by the head and chief accountant (or a person having the appropriate authority). It is worth noting that the signature of the head is not required if there is one 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 cash only to the person whose details are indicated in the form. If a mistake was made when filling out the form, then the cashier is obliged to return the form to the accounting department.

Further, in the line “Received __”, the person to whom the money is issued from the cash desk must indicate the amount received, already filling it out with the same rules as the line “Amount __” is filled in, sign and put the date in the corresponding lines.

Funds can be issued both in Russian and foreign currencies

After the implementation of the operation for the issuance of money for cash settlement, the cashier is obliged to record the recipient's passport data in the line "To __". Then, sign, give a transcript of the signature and put down the date of the operation in the appropriate lines. In the documents attached to the consumable, he must 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

Conducting RKO is permissible in in electronic format. It is important that the design comply with the unified form KO-2.

You can keep 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.

A completed document in the form of 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, the withdrawal of funds using an expense cash warrant in the form of KO-2 is quite legal and should not cause difficulties in use.