Sberbank incoming cash order sample. Cash receipt order - what is it and how to fill it out? Features of working with cash at IP

The primary accounting document, according to which the cashier accepts cash in the cash desk of the enterprise, is an incoming cash order.

Incoming cash order: a standard form for workflow

Among other accounting documents, the Decree of the State Statistics Committee of the Russian Federation No. 88 of August 18, 1998 approved the standard form of a cash warrant, according to which cash is accepted at the cash desk of an economic entity that has received a marking according to a unified standard - KO-1.

Prikhodnik (KO-1) has a two-module format:

• credit order, after filling it is registered in the Journal of cash transactions and filed (in ascending order) in the folder of the debited personal account;
• the receipt for the incoming cash order is filled in and signed by an authorized person simultaneously with the order, and certified with a seal.

In the unified form of PKO, you can download the form in word format below.

Making a cash order

PKO, as the main document reflecting cash receipts, is filled in by the cashier or a person authorized by the administrative document for the enterprise.

In addition to an authorized person, filling out a cash receipt order has the right to:

• chief accountant (during his absence, the person replacing him);
• supervisor

In the conditions of individual entrepreneurship or in those cases when the head is engaged in the execution of cash transactions and the execution of cash documentation, the PKO is issued and signed by the head.

Only one receipt can be issued for each incoming transaction. The issued document is certified by the signatures of officials and the seal of the cashier.

The use of electronic forms of accounting and reporting at the enterprise does not exempt from the need to keep records of cash receipts on paper. Therefore, it is the responsibility of the cashier to need, after the receipt and cash order is filled in electronic form, to print the form, and having completed it in the prescribed manner (signed by the chief accountant and assured with a wet seal), filed into a folder on the debit account.

It is important to remember that no errors and corrections are allowed in the PKO, the form is filled in by an authorized person at the time of receiving cash, and is not a notification document sent by courier or mail.

Every professional should know this.

Recently, more precisely since 2011-2012, the recipients began to receive letters marked “PKO FM (city name)”, which, like any innovation, caused misunderstanding among the recipients. Since the similarity of the first part of the abbreviation, namely " PKO…”caused an association with the work abbreviation of a cash receipt order that had already become the norm, the addressees had legitimate questions - how is the abbreviation PKO FM correctly deciphered, what is it and does this mysterious document have anything to do with a regular cash receipt order?

The correct interpretation of the abbreviation "Point of Collective Maintenance of the Franking Equipment (Machine)". The organization behind this name is a dedicated division of the Russian Post, specializing in the distribution of tax service items - notifications, as well as receipts for the payment of various types of taxes.

Given this, it is quite obvious that the unified receipt KO-1 has nothing to do with PKO FM, these documents are not interconnected, and these two abbreviations should not be confused.

How to fill out an incoming cash order?

Entering data into the PKO is carried out according to a strictly established form.

An incoming cash order, the sample filling of which is approved by the State Statistics Committee, should be based on the maintenance, execution and accounting of incoming cash transactions, which will avoid many unwanted errors.

In the form of a cash receipt order in 2017, a number of mandatory data on a cash transaction are entered:

• number (according to the Register of registration of cash documents, form KO-3) and the date of the order in the format "dd.mm.yyyy" for the current date;
• the column "Debit" reflects the number of the account on which the money deposited in the cash desk of the enterprise will be credited (mainly this is account 50 "Cashier");
• in the column "Credit" it is necessary to indicate the number of the account (if necessary - and sub-accounts), on the credit of which the funds received at the cash desk will be reflected (these can be accounts 90.1, 51, 71, 73.75);
• information about the person depositing cash;
• the amount of funds received through the cash desk and the purpose of the payment;
• in the lines "Including" the presence / absence of VAT is indicated (if any, the amount is indicated in numerical terms using the monetary expression "rubles" and "kop.", and in the line "Appendix" - additional documents (if any) .

In the second part of the PKO - receipts, the data from the order are duplicated, except for the information from the "Appendices" line.

After the cashier or accountant fills in all the required fields (if the filling took place in electronic form, print out the receipt form on paper), the order and the receipt for it are signed by authorized persons, and the completed form is canceled with the stamp of the cash desk "RECEIVED"

In order to avoid errors in the cash flow, specialists from audit companies and inspection services recommend downloading a standard cash receipt order from official resources and using it when making cash transactions.

Registration of a cash document and the terms of its storage

Each parish, for which cash was accepted into the cash desk of the enterprise, must be registered in the "Journal of Cash Transactions" - a standardized form KO-3. The registered document is assigned a serial number, the calculation of which is carried out in ascending order, starting from the first financial day of the current year.

Strict requirements are imposed on the registration of cash documents - corrections, distortions, inaccuracies and discrepancies with the data of the primary document are not allowed in the Journal. It should be remembered that all these errors are a violation of cash discipline, for which, as well as for the very absence of PKO, penalties may be applied to the subject of financial activity.

The storage periods for PKO are set, as for all cash documents, - five years. Only receipts issued in the prescribed manner can be accepted for storage - indicating not only the data on the financial transaction, but also the installation data of the enterprise. Given this, it should be remembered that the form of electronic accounting that is used by an economic entity does not always contain all the necessary information (name of organization, structural unit, OKUD, OKPO codes), therefore it is advisable to use a standard incoming cash order in the workflow, which is most convenient for the contractor and visual reading.

One of the important documents of primary accounting documentation among cash transactions is a cash receipt order or, as it is also called, form KO-1. With its help, the receipt of funds coming to the cash desk of the enterprise is realized. The main task of the accountant in this case is the correct filling of the cash receipt order.

Features of the incoming cash order

First of all, we note that the document can be signed both by the chief accountant and also by an authorized person. An order can only be filled by a full-time or chief accountant. If the organization does not have an accountant, then the manager will need to fill out the order. The document looks like this:

Consider the main features that this document has:

1. The receipt order consists of two elements. The first part is the order itself, and the second is a tear-off receipt.
2. may not be carried out by individual entrepreneurs. For the maintenance of this document is mandatory.
3. The receipt order can be created by hand or in printed format, it does not matter.
4. To certify it, it is necessary to use a special seal or stamp containing information about the details of the enterprise.
5. To verify the signatures indicated in the document, the cashier must have free access to the sample signatures of all persons who signed the document.
6. When filling in a credit note, blots or corrections are not allowed. If these are allowed, the entire document will have to be rewritten.
7. After the order is correctly and completely filled out, the fact of its registration is entered in the register of receipts and expenditure cash documents, corresponding to form N KO-3.

As a rule, the form of an incoming cash order is made in a single copy by the accountant of the organization. The organization retains the completed and registered order, and gives the receipt, which is attached to the payment, to the person who handed over the money.

The sequence of filling in the incoming cash order

In order to correctly fill in the incoming cash order, it is necessary to fill it out sequentially, starting from the top lines and ending with the bottom fields. First, the cash order itself is filled in, after which all the necessary information is entered into the receipt. Here is an example of filling out a cash receipt order:

Let's consider in more detail the order filling sequence:

1. Filling begins with an introductory line. Here it is necessary to indicate the full name of the organization, as well as the name of its structural unit. If there is no structural unit, nothing needs to be indicated in the column. You also need to write code.
2. The column "Codes" is filled in in accordance with the data of the State Statistics Committee. The column “Document number” is filled in in accordance with the following figure in the registration log. Please note that all registered cash documents are numbered in order from the beginning of the year.
3. Date of preparation. The sequence is important here: first we write the day, then the month and the year. All data is filled in with Arabic numerals. If you need to enter a single digit, then it is written together with zero, for example, 03/01/2016. The specified date must correspond to the posting of money.
4. Debit. Here you will need to indicate the number of the account to which the funds are received.
5. Credit. The columns with information on loans are filled in only by LLCs in accordance with their accounting records. these columns may not be filled in, because They don't do accounting.
6. The intended purpose code is filled in only if the organization uses such a coding system.
7. Next, let's move on to the invoice. Here, the “Received from” column is first filled in. Either the full name of the person who contributed the money, or the full name of the organization, if the money came from it, is entered into it.
8. Base. The basis column is filled in with an indication of the source of funds receipt, reflecting the content of the financial transaction.
9. Sum. Here it is necessary to write the accepted amount in numbers and in words. As a rule, both rubles and kopecks are indicated.
10. The line “including” is filled with information about VAT. If VAT is included, then you need to specify the amount, if not, indicate that VAT is absent.

The last information specified in the order is the “Appendix”. Here you will need to list in order all the documents attached to the order, including the receipt.

Video: Why do I need a cash receipt order?

Is it possible to successfully maintain the document flow of the cash desk of an enterprise without using an incoming cash order? Why is PCO needed? Let's try to sort out these issues with a financial specialist:

So, an individual entrepreneur may not maintain a document, but an LLC is required to do so. At the same time, it is worth remembering that before being handed over to the cashier, the order is re-checked for the correctness of filling in all the columns.

All operations at the enterprise related to cash must be formalized in accordance with applicable law. In this case, primary accounting documents are used. When money is received at the cash desk of the enterprise, an incoming cash order is necessarily issued. This is done by the cashier or other responsible employee of the accounting department. When registering, a unified form KO-1 (cash receipt order) is used, corresponding to the code 0310001 of the all-Russian classifier of management documentation (OKUD) and approved by the State Statistics Committee of August 18, 1998 No. 88. Despite the fact that, in accordance with current legislation, most forms of primary documents with January 1, 2013 are not mandatory, and the company can use its own forms, the incoming cash order has remained unchanged for the purposes of processing cash receipts. Which is actually very convenient. However, like an expense cash warrant, which is also widely used by accountants.

The unified form KO-1 of an incoming cash order consists of two parts - the order itself and a confirming tear-off receipt issued by the responsible employee of the accounting department to the person who hands over the money to the cash desk. If a ready-made printed form of this primary document is used, then it is filled out by hand. When using the electronic form, the cash receipt order after filling out must be printed out for signature and seal (if any). It is accompanied by other primary documents, for example, an advance report, used in further calculations for the purposes of taxation of the enterprise.

A sample of filling out the unified form KO-1

Registration of a cash receipt requires care - after all, this is an accounting document. Filling it out incorrectly can negatively affect the financial condition of the enterprise and lead to penalties during tax audits.

To eliminate errors when entering data, it is best to use the example of filling out the KO-1 form.

The procedure for filling out a cash receipt order:

• the first and second lines indicate the name of the enterprise (organization) and its structural unit (if any), to the cash desk of which the funds are deposited;
• OKPO;
• number and date of the document;
• data for reporting in accordance with the chart of accounts of accounting approved by order of the Ministry of Finance of Russia No. 94n dated October 31, 2000, as amended on November 8, 2010 (in most cases, this is the entry of an amount posted to debit 50 and credit 71 accounts);
• surname, name, patronymic of the employee of his own enterprise, depositing money into the cash desk or data of a third-party organization and the person through whom the operation is carried out;
• the basis for crediting funds, for example, the return of an advance, invoice, contract, etc.;
• the amount to be entered in rubles in words and kopecks in numerical format;
• in the field "Including" the amount of VAT is indicated in figures or its absence "excluding VAT";
• the "Application" field is filled with data representing the list of primary documents on the basis of which the operation is carried out, for example, an expense report;
• signatures of the chief accountant and cashier or the accounting officer responsible for receiving money;
• the tear-off receipt is filled in with the data from the main part of the form and is also signed by responsible employees.

An example of filling out an incoming cash order clearly demonstrates the entire sequence of actions and simplifies the process of entering data.

Download form KO-1 (incoming cash order)

An incoming cash order in the form of KO-1 is a primary accounting document, with the help of which the receipt of funds at the cash desk is registered. A unified form of the PKO form is used, code according to OKUD 0310001. The structure of the document includes two parts: the receipt order itself and a receipt for it. The order is filled in one copy, after which a receipt is torn off from it and transferred to the person who deposits money into the cashier as confirmation of the fact of their receipt.

Before getting to the cash desk, the credit order must be registered in the register of receipt and expenditure cash documents by. Filling in the receipt order can be carried out both by hand and using printed media. It should be noted that the receipt, before it is handed over to the person depositing money, should be signed by the chief accountant or authorized person, cashier and certified with a seal. Signatures must be deciphered, and the seal is placed so that its edge goes on the warrant itself.

The procedure for filling out a cash receipt order in 2020

The document contains the following details:

• registration number and date of compilation;
• the name of the enterprise into whose cash desk the money is deposited, the name of its structural unit, OKPO code;
• name of the payer, number of the corresponding account and sub-account;
• the amount of funds received by the cashier (in number and in words), as well as the basis on which they were credited;
• list of additional primary documents attached to the order.

If the funds are received from an employee of the organization, then the order indicates his last name, first name, patronymic, if the money is received from a third-party organization, then the name of this organization and the last name, first name, patronymic of the employee through which the receipt is made. Filling in the receipt order can be carried out both by hand and through the use of printed media. Blots or corrections when filling out an order are unacceptable, therefore, if an error has been made, the document is issued again.

Is it possible to issue a receipt from PKO together with a cash receipt to a client? And is it even legal to issue such a document? The questions asked are quite interesting.

The reason for this is simple: there are real examples when an individual entrepreneur, when selling a product to a client, does not give him a check that was broken by the CCP, but only provides a receipt from the cashier (receipt cash order) and, for example, an invoice. Can an entrepreneur do this? In what cases can a check be replaced by another document? Let's start to understand in order.

The concepts of "cash desk" and "CCP": essence and differences

First, a little theory. Let's start our discussion with the concepts of "cash desk" and "CCP". Most of the errors and misconceptions are due precisely to the fact that their meaning is often confused.

So, the cash desk is all the operations of an individual entrepreneur (or organization) carried out in cash. These can be both income transactions (receipt of income) and expenses (expenditure of funds for various purposes). All cash transactions must be recorded at the cash desk. In fact, all individual entrepreneurs and organizations have a cash desk, exceptions are very rare: even if all transactions are cashless, you can withdraw money for some expenses for business needs, for example, for the purchase of office supplies.

"Cashier" is a kind of imaginary "purse" where money comes from and where it comes from for expenses. For organizations, the concept of "cash" looks easier to understand, since in accounting according to the chart of accounts there is a special account 50 "Cash", which reflects all cash transactions.

KKT - cash register equipment, necessary for making cash payments for goods (or services) sold to the client, that is, directly the machine itself, which knocks out the check.

The definition of the law generally sounds like this:

Cash register equipment- electronic computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal data and printing fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the application of cash registers.

We immediately note the important differences:

1. According to the cash register, only cash received from buyers for goods or services purchased from you is recorded, at the checkout, all cash receipts are considered income - revenue from the cash register for the day, withdrawals from the current account, and so on.
2. You cannot spend money from the CCP - there is no expenditure part, money for expenses can be issued exclusively from the cash desk.

Conclusion: cash desk is not equivalent to CCP - these are different concepts denoting different things. Cash desk - all cash transactions of an entrepreneur or organization (a kind of "big wallet"), CCP - directly an apparatus for accepting money from a client and knocking out a check. The connection between the two concepts can be easily shown: at the end of the day, the store's revenue from the cash register is handed over to the cash desk of the individual entrepreneur (organization), the operation is processed by the parishioner.

Regulatory regulation of the issue

So, we divided the “cash desk” and “KKT” among ourselves. Now we will divide the legislative acts regulating these issues. Let's highlight two of them:

1. Law No. 54-FZ dated May 22, 2003 “On the use of cash registers when making cash payments ...” regulates the use of cash registers.
2. Instruction of the Central Bank dated March 11, 2014 “On the procedure for conducting cash transactions ...” No. 3210-U - regulates the conduct of the cash desk.

Having studied the documents, we conclude that all individual entrepreneurs and organizations have a cash desk, that is, cash transactions (exceptions may occur, but very, very rarely), which means that everyone should conduct them. Only individual entrepreneurs who take into account income / expenses and physical indicators in accordance with the norms of the Tax Code of the Russian Federation (for example, in KUDIR) have the right not to draw up documents at the cash desk (receipt, consumables, cash book).

Conclusion: we repeat once again, "cash desk" is not equal to "KKT". The obligation to fill out the cash book has absolutely nothing to do with the mandatory use of cash registers when accepting payments from customers in cash. It is quite real that you have a cash register, as required by law, but you, as an individual entrepreneur, use the right not to process cash transactions. Or, on the contrary, you, as an individual entrepreneur, fall under one of the exceptions of Law No. 54-FZ and do not use CCP, for example, when writing out BSO to individuals, but draw up cash transactions upon receipt, filling out receipts and cash book for control purposes.

Cash receipt and PKO

The differences described above allow us to conclude that the two documents are different - PKO and cash receipt.

Cash receipt - a document that knocks out a cash register. What is its meaning? For the client, the check is confirmation that the individual entrepreneur received money from him. Accordingly, in the future, the buyer will be able to apply with a check with a claim if the goods turned out to be of poor quality. For an individual entrepreneur, knocking out a check is a confirmation of the acceptance of cash, that is, in fact, confirmation of the formation of the amount of total sales revenue.

PKO is a primary accounting document that serves to process cash transactions. The meaning of a cash receipt is completely different: it is used directly to account for the movement of cash within your activity (or within an organization).

This form looks like this:

Conclusion: PKO is not equivalent to a cash receipt and cannot replace it. With the help of PKO, they register the receipt of funds from various sources, and not the receipt of money from customers for the purchased goods in the cash register.

Now let's move on to the question itself: is it possible to give the buyer only a receipt from the PKO? We will try to give a detailed answer. We will rely directly on the law No. 54-FZ.

What do we have in the source data

• CCP should be used by organizations and individual entrepreneurs if they make payments in cash, bank cards, electronic means of payment;
• if all sales go through your current account (bank transfer), CCP does not apply, as it is simply not needed;
• There are exceptions to the general rule when KKM can still not be applied:
  • provision of services to the population (they may not use cash registers until 07/01/2019);
  • specific activity or location;
  • payment of tax on imputation or patent.
  • We have already talked about all the exceptions in .

• each of the exceptions to the CCP Law is accompanied by a certain condition, the fulfillment of which is mandatory (what should be issued instead of a check and how this document should be drawn up).

Conclusion: the main document serving as confirmation of payment by the client for goods and services is a cash receipt. If the KKT Law obliges you to use a cash register - you are obliged to knock out a check, if you can not use a KKT, but you have it (you fall under an exception, but do not use it) - you are obliged to knock out a check.

It turns out that the presence of a cash register obliges the individual entrepreneur to issue a check to the buyer, and not some other document. Let's talk about a few more situations:

• you must use the CCP, you have it, but you do not knock out a check;
• you have the right not to use CCP, but you have it (do not use this right) and you do not knock out a check;
• you must have a cash register, but you do not have it, respectively, and you cannot knock out a check.

All these cases are classified as a violation of the law. Failure to use CCP and failure to punch a check are considered violations and will ensure that you are held accountable even when you still issue some document to the buyer (a certain form, a receipt from the PKO, and so on).

Everything is pretty clear here. Now back to exceptions. Each of the exceptions to the CCP Law comes with specific requirements. These requirements are as follows:

• in a situation with the provision of services to the population (that is, individuals), CCP can not be used, but only on condition that each client receives a completed BSO from the entrepreneur;
• when using or, you can do without a cash register, but write out a sales receipt or other document at the request of the client. These documents must contain all the details established by law;
• if the activity or location is specific, it is allowed to give nothing at all.

Conclusion: What can be given to the buyer instead of a cash receipt if there is no obligation to use a cash register? There are only three options:

1. a sales receipt or other document, but with a mandatory set of details;
2. give out nothing.

PKO instead of BSO

Does PKO fit the options listed? Let's consider the first two points: BSO and "other document".

I must say right away that the BSO has its own requirements for mandatory details (clause 2 of Decree of the Government of the Russian Federation No. 359 of 05/06/2008), in addition, it must be approved by the individual entrepreneur (or LLC) and printed in a printing house. There are similar requirements for the “other document” (the list of details is given in clause 1, article 4.7 of Law No. 54-FZ, as amended on 07/03/2016).

Now let's discuss further. If the operation of accepting cash for the goods will be issued by the PKO, then the client in this case will receive a receipt for the PKO. Can it replace the BSO or "other document"? No, it cannot, because the lists of required details of these documents differ from the details of the receipt form.

Is it possible to modify the form of the receipt for the PKO in such a way that it meets at least the requirements that apply to the “other document”? This is possible only theoretically, in practice there are several significant snags:

1. The type of PKO is approved, it is drawn up according to the form No. KO-1 - who will finalize the unified form? There are few who want to.
2. In order for the receipt to the PKO to pass for the BSO, it must not only be finalized, but also the forms printed in the printing house - all the more, no one will do this.
3. There is another important point, even more theoretical than the previous ones. Provided that the first two points are fulfilled (imagine this), we will, in fact, get a new document. The original purpose of the PKO is to account for cash transactions at the cash desk. Will our new document be considered still suitable for processing cash transactions, because it will differ from KO-1? Will the modified PKO remain legitimate for its original purpose? The question is very controversial.

Conclusion: there can be a lot of theoretical reasoning on this issue, it is absolutely useless for us. In practice, there is only one conclusion: a receipt from the receiver cannot replace the BSO or “other document” that must be issued to the client if the individual entrepreneur has the right not to use the cash register.

Now let's turn to the last option, when the IP may not issue anything to the buyer. In fact, if an individual entrepreneur is not obliged to issue anything to the client, but issues a receipt to the recipient, this does not directly contradict Law No. 54-FZ.

But let's pay attention to this. It is possible to issue a receipt from the PKO only when the cash is credited directly to the "cash desk" of the individual entrepreneur (or organization). Recall that it is possible not to issue anything to the buyer only in case of exceptions related to the specificity of the activity and location.

It turns out that the "cash desk" practically does not fit in with this exception. For example, an individual entrepreneur cannot receive money at the “cash desk” in any way if he is engaged in a peddling type of trade or from tanks, selling products at a fair. It turns out that the issuance of a receipt to the client in this case indirectly contradicts clause 3 of Law No. 54-FZ.

Conclusion: in this case, theoretically, it is still possible to issue a receipt for the PKO without violating anything. But this possibility is so small, and the rationale is so confusing, that it is difficult to draw a conclusion about the legality of such actions.

Total of everything

Issuing to the client, when paying in cash, a receipt from the receiver as confirmation of payment instead of a check issued by the CCP or other documents provided for in case of exceptions is unlawful. In any case, only the cash receipt is considered the main document. It is possible to replace it with a BSO, sales receipt or “other document” only in situations provided for by law. PKO is a primary accounting document, which has its own meaning - registration of cash transactions within the activity.