Incoming and outgoing cash order: a sample of filling. Filling out an expense cash order

Consumable cash order(RKO). Form KO-2 is an accounting document, with the help of which funds are issued from the cash desk of an enterprise (organization). The form of the form is unified, approved at the legislative level by Decree of the State Statistics Committee of the Russian Federation of 08/18/1998 No. 88 (as amended on 05/03/2000), OKUD code 0310002. The document is issued 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 journal according to the form No. KO-3. As a rule, documents that are the basis for the issuance of funds are attached to the cash outflow order. However, it is worth noting that if the signature of the head is on the documents attached to the order, then it is no longer required on the cash register.

Several employees of the company who are involved in the issuance and receipt of funds are involved in filling out an expense cash order. So, when filling out an order, you should adhere to the following instructions:

the field "Organization" should contain the name of the business entity, and the column "Structural unit" - its division that issued the order. If there is no such structural unit, then a dash is put in the column;
in the lines "Document number" and "Date of drawing up" the number of the order is entered according to the registration log in the form of KO-3, as well as the date of its drawing up in the format DD.MM.YYYY;
the "Debit" column contains the code of the structural unit in which the funds are issued (if there is no such, a dash is put), the number of the corresponding account, subaccount, on the debit of which the expenditure of funds from the cash desk is displayed, 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 account, on the credit of which the funds are dispensed. As a rule, this is account 50 "Cashier";
in the field "Purpose code" is entered a code that reflects the purpose of using the funds issued from the cash register. If such codes are not used at the enterprise, a dash is put;
the line "Issue" contains the last name, first name, patronymic of the person to whom this money is issued;
the "Reason" line displays the content of the business transaction. For example, an advance payment for travel expenses, the issuance of material assistance, etc.
the amount of funds issued is displayed in the "Amount" line and must be entered in words. If after putting in the line there is 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 are affixed with their decryptions. This is followed by lines filled in by the person who receives these cash... In the line "Received" the amount of funds received from the cash register is indicated in words, the date of receipt and the signature of this person are put under it.

After issuing money, the cashier of the enterprise, in the lines allocated 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 register. Below is the signature of the cashier with its transcript. The cashier of the enterprise is obliged to check the document for the correctness of its preparation and to cancel the attachments to it with the stamp "Paid" or with the stamp of the enterprise with the date. After redemption, the cash outflow order remains in the cash desk of the enterprise. When the overrun is repaid, the basis for the issuance of the cash amount for the cash settlement office from the cash desk is the report of the accountable person.

From June 1, 2014 according to the Directive of the Central Bank of the Russian Federation No. 3210-U is established. The new order of conducting cash transactions provides for the previous incoming and outgoing cash order 2019 (PKO - incoming form KO-1 according to OKUD 0310001 and RKO-consumable form KO-2 according to OKUD 0310002). Here is an example of registration, filling and a sample, as well as the form of an incoming and outgoing cash order. Moreover, the receiver and the consumable can be downloaded for free.

Note: According to the Instruction of the Central Bank of the Russian Federation No. 3210-U, starting from June 1, 2014, individual entrepreneurs may not keep a cash book and issue PKO and cash settlement services.

Cash transactions are drawn up on the forms of an incoming cash order (PKO - a receiver) and an outgoing cash order (RKO - a consumable).

If in accordance with about taxes and fees individual entrepreneurs Individual entrepreneurs keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents(cash receipt order 0310001 - PKO and cash outflow order - RKO 0310002) may not be formalized by them.

Note: individual entrepreneurs in all taxation systems keep records of income and expenses, or physical indicators.

Registration of cash documents can be performed by:

Chief Accountant;
an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, natural person with which contracts for the provision of services for the maintenance of accounting(hereinafter referred to as an accountant);
personally by the head of the organization
Note: in the absence of a chief accountant and an accountant

Cash documents are signed by the chief accountant or accountant (in their absence, by the head), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, the cash documents are signed by the head.

A cashier must have a seal (stamp) for conducting cash transactions, which contains the details confirming the fact of a cash transaction. In addition, the cashier must have samples of signatures of persons who sign cash documents.

Keep a cash book for free in in electronic format

INCOME CASH ORDER KO-1 according to OKUD 0310001
Sample and example of filling

What is it needed for Receipt cash order (or PKO, Prihodnik)? This is the primary accounting document that is used to register the receipt of funds at the cash desk of an organization or individual entrepreneur.

The entry form has a unified form No. KO-1, which is approved by the decree of the State Statistics Committee of Russia dated 18.08.98 No. 88). PKO written out in one copy. A cash receipt order consists of two parts: the receipt order itself and a tear-off receipt to it. The latter is issued to the person who deposits money in the cashier, in confirmation of the acceptance of this money from him. Orders can be written out both by hand and using personal computers. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made in cash receipt form, you need to print the entry, fill it out again.

The line "Including" indicates the amount of VAT, which is recorded in numbers, or a record is made "without tax (VAT)".

The line "Appendix" lists the attached primary and other documents.

A receipt for an incoming cash order is filled in the same way as the order itself.

Before the incoming cash order gets to the cashier, it must be registered in the register of incoming and outgoing cash documents (form No. KO-3).

After filling out and registering the PQS, but before receiving money for it, the PQS and the receipt are signed by the chief accountant or a person authorized to do so by a written order of the head. The decoding of the signature is also indicated - the surname and initials.

Upon receipt of the PKO, the cashier is obliged to check: a) the presence and authenticity of the signature of the chief accountant on the documents; b) the correctness of the paperwork; c) the presence of the applications listed in the documents. If any of the above requirements are not met, the cashier is obliged to return the documents for revision and proper registration. Otherwise, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt and receipt. On the receipt, the cashier also indicates the date of receipt of money and certifies his signature with a seal.

The seal on the receipt is placed so that the edge goes over the receipt slip itself (see the filling pattern). Documents attached to the PKO are canceled with a stamp or the inscription "Received" indicating the date (day, month, year). After the money arrives at the cashier, the cashier tears off the receipt to the PKO along the cut line and hands it to the person who handed over the money, and leaves the cash order itself at the cash desk.

So, let's briefly summarize the application of this primary document. All cash of an organization or an individual entrepreneur - individual entrepreneur - is registered, carried out by a "porter" - a cash receipt order - PKO.

The cashier must carefully check the correctness of drawing up the incoming cash order, namely:

the presence of the signature of the chief accountant or accountant (in their absence - the presence of the signature of the head) and its compliance with the sample;
presence of the signature of the depositor of cash,
correspondence of the amount of cash indicated in figures with the amount of cash indicated in words,
availability of supporting documents listed in the cash receipt.

The cashier accepts cash on a sheet-by-sheet basis. Moreover, cash is accepted by the cashier in such a way that the depositor of cash can observe the actions of the cashier.

After accepting cash, the cashier verifies the amount indicated in the receipt cash voucher with the amount of actually accepted cash. If the deposited amount of cash corresponds to the amount in the incoming cash order, only in this case the cashier signs the incoming cash order, affixes an imprint of the seal (stamp) on the copy of the incoming cash order issued to the cash depositor and gives him the specified copy of the incoming cash order.

If the deposited amount of cash does not correspond to the amount indicated in the receipt cash order, the cashier invites the depositor to bring in the missing amount of cash or returns the excessive amount of cash. If the depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash. The cashier crosses out the receipt cash order and transfers it to the chief accountant or accountant (if they are absent, to the head) to reissue the cash receipt order for the amount of cash actually deposited.

A cash receipt order can be drawn up at the end of cash transactions on the basis of a control tape taken from cash registers, strict reporting forms equated to a cash register receipt, other documents provided for Federal law dated May 26, 2003 No. 54-FZ "and (or) settlements using payment cards", for the total amount of cash received.

Acceptance of cash at the cash desk of a legal entity is carried out in accordance with the procedure established by the legal entity, according to an incoming cash order.

How to draw up a cash receipt order for the transfer of money from the cash register to the cash desk of the company

Note: Letter of the Federal Tax Service of Russia dated 09.07.2014 No. ED-4-2 / 13338

In a letter Special attention the tax authorities paid attention to the registration of an incoming cash order, which is drawn up at the end of the day for the amount of money received through the cash register or according to strict reporting forms. They explained that it is necessary to draw up a “cash-in” after all cash transactions have been completed. One document is issued for the total amount of money accepted. In this case, the basis for drawing up a receipt order can be either a control tape removed from, or the backs of strict reporting forms - if cash registers are not used. As well as other documents provided for by the Federal Law of May 22, 2003. For example, sales receipts or receipts. They can be issued instead of a cash register receipt for payers of the single tax on imputed income - UTII. Accordingly, on the basis of these papers, they can issue a "parishioner".

EXPENDITURE CASH ORDER KO-2 according to OKUD 0310002
Sample and example of filling

Cash withdrawal is carried out according to expenditure cash orders - "consumables" -RKO.

Upon receipt of an expense cash voucher, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the head's signature) and its compliance with the sample, the correspondence of the amounts of cash in figures to the amounts in words. When dispensing cash on an outgoing cash order, the cashier also checks the availability of supporting documents listed in the outgoing cash order.

The cashier issues cash only after the identification of the cash recipient by the passport or other identity document presented by him, or by the power of attorney and the identity document presented by the cash recipient. Cash is dispensed by the cashier directly to the recipient of cash indicated in the cash outflow order (settlement and payroll, payroll) or in a power of attorney.

When dispensing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash invoice, the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; the correspondence of the surname, name, patronymic (if any) of the authorized person, the data of the identity document specified in the power of attorney and the expense cash order, with the data of the identity document presented by the authorized person.

In the case of cash disbursement, issued for several payments or to receive cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner prescribed by a legal entity, an individual entrepreneur. A certified copy of the power of attorney is attached to the cash outflow order (payroll, payroll).

The cashier does not accept claims for the amount of cash from the recipient of cash, if the recipient of cash has not verified in the cash outflow order the correspondence of the amounts of cash indicated in figures to the amounts in words, and has not counted, under the supervision of the cashier, one by one, the cash received by the cashier.

After the cash is dispensed on the cash outflow order, the cashier signs it.

To issue cash to an employee for expenses related to the implementation of the activities of a legal entity, an individual entrepreneur, an expense cash order is drawn up in accordance with a written, compiled in any form and containing an inscription on the amount of cash and on the period for which cash is issued, the signature of the manager and the date ...

The issuance of cash against the report is carried out subject to the full repayment of the debt by the accountable person for the amount of cash previously received for the report.

Issuance from the cash desk of a legal entity to a separate subdivision of cash necessary for conducting cash transactions is carried out in the manner prescribed by the legal entity, according to an expense cash order - "consumable".

The legality of tax authorities' inspections on compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

A cash outflow order (RKO) is a primary cash document on the basis of which cash is issued from the organization's cash desk.

Download a free form and sample of filling out an expense cash order

Applying an expense cash order

The form of the invoice cash voucher is unified and has the KO-2 coding.

An expense note in one copy is written out by an accounting officer, given to the head and chief accountant of the organization for signature, after which the cash settlement is recorded in the register of incoming and outgoing cash documents (form KO-3).

RSC can be filled in both manually and electronically. When filling out a cash order, blots and corrections are not allowed.

How to correctly fill out an expense cash order in 2019

1. Above is the name of the organization that issued the order, its OKPO code, the name of the structural unit of this organization, if the order was issued in the unit. If there is no subdivision, a dash is inserted.

2. Indicate the number of the RCO - ordinal, from the register of KO-3 - and the date of issuing the order (day, month, year)

3. In the tabular section:

in the "Debit" column, the code of the structural unit that issued the money is written (or a dash is put); number of the corresponding account, subaccount, the debit of which reflects the cash outflow from the cash desk; analytical accounting code for the corresponding account, if the organization applies such codes. Or a dash is put.
in the "Credit" column, the number of the account is entered, the credit of which reflects the issue of money from the cash desk;
the amount is indicated in numbers;
the target code is written if the organization uses them; if not, a dash is inserted.

4.Under the table:

the name of the person receiving the money is entered;
for what reason or on the basis of what funds are issued (salary, for the purchase Supplies, for business expenses, on the basis of an invoice, etc.);
the amount is written from the beginning of the line with a capital letter, rubles - in words, kopecks in numbers. The empty space remaining in the amount line is crossed out;
the attached documents and their data are entered in the line "Application", on the basis of which money is issued (memo, receipt, invoice, application, etc.).

6. The "Received" line is filled in by the person to whom the money is issued: the recipient enters the declared amount from a capital letter without indentation, rubles in words, kopecks in figures. The remaining empty space is crossed out. The recipient puts the date and signs.

7. The last lines are filled in by the cashier after checking the correctness of filling in the cash register. They indicate what kind of document was presented by the recipient (usually a passport), its number, date and place of issue. After that, the cashier signs the order, decrypting his signature, and issues the money. The order itself remains with the cashier.

Account cash warrant- this is a document of primary accounting documentation of cash transactions, according to which cash is issued from the organization's cash desk.

Outlet cash order form

For an expense cash order, special form(form No. KO-2), which was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 "On the approval of unified forms of accounting documentation for recording cash transactions, for recording inventory results."

In what cases is the form of an expense cash voucher filled in?

An outgoing cash order is filled out when cash is handed out in the following cases:

when the cash proceeds are handed over to the bank for transfer to the current account, then in the line "Basis" it is written: "Cash proceeds for transfer to the bank's current account";

when issuing money for a report (meaning the use of cash for the implementation of entrepreneurial activities by an employee of the company for the purposes of this enterprise), funds are issued upon a written application from the recipient (accountable person), the document is drawn up in any form, it indicates the amount of funds to be issued and the period for which it is issued;

when issuing cash to an employee of the company for personal use, for example, or material assistance. In this case, the wording “For personal needs” is acceptable in the line “Ground”;

when cash is needed for the needs of the enterprise. In this case, the document must indicate the specific purpose for issuing money. In the line "Basis" you can specify: "Issuance of money to pay for services" or "Cash for the purchase of goods."

Registration of an expense cash order

An outgoing cash order draws up:

an accountant or other employee (including a cashier) determined by the head in agreement with the chief accountant by issuing an administrative document;

manager (in the absence of a chief accountant and accountant).

In this case, the cash outflow order is signed by the head, as well as the chief accountant or accountant, and in their absence - by the head, cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, the cash documents are signed by the head.

An expense cash order can be issued on paper or using technical means designed to process information, including a personal computer and software.

If an expense cash order is drawn up using technical means, then it must be printed on paper.

An outgoing cash order is always drawn up on the day the money was actually issued.

Corrections in the cash outflow order are not allowed.

The procedure for filling out an expense cash order

An expense cash order is filled in a single copy.

When filling out an expense cash order, the following points should be considered:

the field "Organization" should contain the name of the business entity, and the column "Structural unit" - its division that issued the order. If there is no such structural unit, then a dash is put in the column;
in the lines "Document number" and "Date of drawing up" the number of the order according to the registration log in the form of KO-3, as well as the date of its drawing up in the format DD.MM.YYYY are put down. When maintaining cash outflow orders, their continuous numbering should be ensured;
the "Debit" column contains the code of the structural unit in which the funds are issued (if there is no such, a dash is put), the number of the corresponding account, subaccount, on the debit of which the expenditure of funds from the cash desk is displayed, 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 account, on the credit of which the funds are dispensed. As a rule, this is account 50 "Cashier";
in the field "Purpose code" is entered a code that reflects the purpose of using the funds issued from the cash register. If such codes are not used at the enterprise, a dash is put;
in the field “Amount, rub. cop. " - the amount spent from the cash desk is indicated in figures;
the line "Issue" contains the last name, first name, patronymic of the person to whom this money is issued;
the "Reason" line displays the content of the business transaction. For example, an advance payment for travel expenses, the issuance of material assistance, etc.;
the amount of funds issued is displayed in the "Amount" line and must be entered in words. The amount of issue is indicated in words from the beginning of the line with a capital letter in rubles, while the word "ruble" ("rubles", "rubles") is not reduced, kopecks are indicated in numbers, the word "kopeck" ("kopecks", "kopecks") is also not is shrinking. If, after putting down, there is free space in the line, 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 are affixed with their decryptions.

This is followed by the lines to be filled in by the person who receives the funds.

In the line "Received" the amount of funds received from the cash register is indicated in words, the date of receipt and the signature of this person are put under it.

Below is the signature of the cashier with its decryption.

The cashier of the company is obliged to check the document for correctness of drawing up and to cancel the attachments to it with the stamp “Paid” or with the stamp of the company with the date.

After redemption, the cash outflow order remains in the cash desk of the enterprise.

In this case, an entry is made about the money issued in the cash book (form N KO-4).

Filling out an expense cash order upon payment of wages

When issuing a salary in cash on a payroll or payroll, you also need to draw up an expense cash order.

In this case, you should adhere to the following order:

Cash settlement is not issued either for the total amount indicated in the statement, or for the amounts already issued according to the statement from the beginning of its validity period;

the cash book does not reflect either the money intended for issuance or the money already issued to the employees according to the statement.

Finally last day the validity period of the statement, the cashier signs the statement, marks the deposited amounts in it and transfers it to the accounting department.

The accountant checks everything and also puts his signature.

And only after that, but necessarily on the same day, the accountant draws up a cash settlement service for the total amount actually issued to the employees, and his number and date is indicated on the last page of the statement. In this case, the date of compilation of the cash register will be the date of closing the statement, that is, the last day of payment of wages.

Then the cashier registers the cash register in the cash book.

If only one employee receives a salary at the cash desk, or there are not many employees in the organization, then when issuing a salary, you can do without a statement, that is, draw up a separate cash register for issuing money to each employee.

In this case, the expenditure order must be drawn up already by general rules- with indication of full name and passport data of the employee and obtaining his signature.

Also, such a cash management office will have to be signed by the director, because in this case the expense order also serves as a written order from the head to issue the salary from the cash desk.

Register of incoming and outgoing cash documents

An outgoing cash order must be registered in the register of incoming and outgoing cash documents (form No. KO-3).

The register of cash documents KO-3 is intended for registering cash documents in the course of conducting cash transactions and is used for registering incoming and outgoing cash orders by the accounting department.

Form No. KO-3 consists of a cover and a loose leaf, according to the sample of which all pages of the magazine are designed, filled in and printed.

The attachment sheet is divided into two parts: one is intended for registration of incoming cash documents (columns 1-4), the other - for expense documents (columns 5-8).

Penalties

The absence or improper execution of primary cash documents, to which, in particular, the cash expenditure order belongs, may entail penalties for the taxpayer in accordance with Art. 120 of the Tax Code of the Russian Federation.

So, according to this article, a gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed within one tax period, in the absence of signs of a tax violation, entails a fine in the amount of ten thousand rubles.

At the same time, a gross violation of the rules for accounting for income and expenses and objects of taxation is understood as the absence of primary documents, including primary cash documents.

Also, the absence of primary cash documents from the organization may become the basis for the refusal of the tax authority to recognize the specified expenses of the organization for the purpose of taxing profits or a single tax in accordance with the simplified taxation system (- income reduced by the amount of expenses incurred).

Storage terms for cash vouchers

The storage periods for cash vouchers are, as for all primary documents, five years after the reporting year.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Expense cash order: details for the accountant

Organization of cash payments in an autonomous institution
Produced for each incoming and outgoing cash order. According to the amendments, keep a cash register ... cash is issued according to cash outflow orders. The issuance of cash for the payment of wages ... is carried out on account cash orders, payroll, payroll. Upon receipt of an expenditure cash order (settlement ... when issuing cash on an expenditure cash order, the cashier prepares the amount of cash due ...
Refunds to the buyer when using the online checkout
Services. Previously, the refund was made out according to cash outflow orders (hereinafter - CKO) and ...). As for the need to draw up a cash outflow order (the KO-2 form is approved ... for the formation of cash receipts and cash outflow orders), it is advisable to contact the Bank ... with cash outflow orders 0310002 (hereinafter - cash documents). Incoming cash warrant 0310001, outgoing cash warrant 0310002 ... contents: "6.6. Outgoing cash warrant 0310002 can be drawn up at the end of ...
The procedure for registering cash transactions and issuing funds for a report has been changed
Receiving cash orders (f. 0310001); outgoing cash orders (f. 0310002). Instruction No. 4416- ... cash order (f. 0310001), cash outflow order (f. 0310002), issued on ... 0310004) with your signature. Receipt and expense cash vouchers (f. 031001, 0310002) attached ... form. The situation is similar with respect to the cash outflow order (f. 031002). The presence of a signature ... with the implementation of activities by a legal entity, an expense cash order (f. 0310002) is drawn up in accordance with: ...
Changes have been made to the procedure for conducting cash transactions
Should be drawn up in separate cash receipts and receipts. Note that in connection ... it is made for each incoming and outgoing cash order. At the same time, in the Direction ... cash is issued according to cash outflow orders. Dispensing cash for payments ... on account cash orders, payroll, payroll. Upon receipt of an outgoing cash order (for settlement ... when issuing cash on an outgoing cash order, the cashier prepares the amount of cash, ...
New procedure for cash transactions and issuing money on account
Cash documents: cash receipts, cash receipts. With the entry into force of the amendments ... the cash book. Registration of incoming and outgoing cash orders If the cashier draws up the incoming cash ... Checking by the cashier the presence of signatures of authorized persons on the cash outflow order, settlement ...
Innovations in the field of cash transactions
The fact that an incoming cash order, an outgoing cash order may be issued at the end of ... such a proposal. In the case of a cash outflow order in electronic form by the recipient of cash ...
Is it possible to print the amount in words in the "Received" line in the consumable or just write it with your own hand?
For cash outflow order 0310002, the cashier prepares the amount of cash to be issued and sends the cash outflow order ... by the cashier or issuance of an already completed cash outflow order generated using automation tools ... of the recipient of funds putting only personal signature in the cash outflow order, provisions obligating ... abuses related to the reflection of inaccurate data in the cash outflow order. Any official ...
Exchange fund at the cash desk of the organization: procedure and requirements
... of the (central) cash desk on the basis of an outgoing cash order and daily return of the balance of the exchange ... in the usual way - with the execution of an outgoing cash order. Courts this method storage ... for each incoming cash order (cash outflow order), issued for the received (issued) ... as a change fund, the incoming and outgoing cash orders were not drawn up. See also ... cash to the cashier is confirmed by an order, an expense cash order, an attached sheet of the cash book. ...
Checking compliance with cash discipline
Cash orders (f. 0310001); cash outflow orders (f. 0310002); registration journal ... compliance of the last name, first name, patronymic (if ... By proxy. ” Identification of the facts of non-compliance with the restrictions ... contained in the register of expenditure cash orders; verification of the validity of the inclusion of persons ...
71 50 - 1 15 000 Outlet cash order Reflected the cost of refueling work ...
Registration of the return of goods sold through the CCP
From the cash desk, it is necessary on the basis of an expenditure cash order with the obligatory entry of ... ...
Payment of wages to third parties
... "when issuing cash on an outgoing cash order, the cashier also checks the presence of confirming ... by the cashier directly to the recipient indicated in the outgoing cash order (payroll, payroll ...

(works or services), as well as when issuing accountable amounts. Do not forget that in this case all transactions must be noted in the book of income and expenses (KUDiR). The unified form of the KO-2 form was approved by the decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 - do not confuse it with the unified form KS-2 (act of acceptance of work performed).

The absence, untimely execution or failure to submit cash receipts and receipts to the controlling authorities entails tax and administrative liability. However, a special procedure is provided for the registration of cash documents by an individual entrepreneur and an SME entity.

Despite the fact that, subject to certain conditions, entrepreneurs are not obliged to draw up cash transactions with the appropriate cash documents, for some transactions it is advisable for entrepreneurs to continue their execution, including cash receipts and debit orders. Such operations, for example, include settlements with accountable persons for the amounts issued to them "on hand" under the report.

Sample filling in the unified form KO-2

The cash outflow order has a unified form of the KO-2 form and is filled in one copy by an accountant or other authorized employee. Incoming and outgoing cash orders (PKO and RKO) are recorded in the register (form KO-3). As a rule, the settlement documents are also accompanied by documents that are the basis for the issuance of money.

In the header of the document, you fill in the following information: the name of the organization, the OKPO form, the number of this document, the date of its preparation. PKO and RKO must be numbered. They are numbered in chronological order, separately incoming and expense orders, the numbering should not have gaps.

Column "debit" - the code of the structural unit. You need to indicate the code of the department that spends the funds;
Corresponding account, subaccount - enter the posting account (disposal of funds);
Analytical accounting code;
Credit - it is necessary to enter the number of the account for the loan, on which the funds are flowing;
Directly the amount to be paid;
Purpose code.

To whom the funds are issued;
The basis according to which the funds are issued;
Amount of money in words;
Application;
Position, signature, transcript of the signature of the chief accountant and the head.

The recipient of the funds also prescribes the amount in words, puts the date, signature, fills in the passport data. At the very bottom of the form contains information about who issued the funds.

Do not forget that for the absence, non-submission of cash orders, liability is provided:

tax and administrative - directly in relation to the organization;
administrative, disciplinary and even in some cases criminal - relatively officials companies;
material - in relation to individual employees of the company.

IP cash documents

An individual entrepreneur may not fill in cash documents in 2016. This rule was introduced for small businesses and entrepreneurs in 2014 (Ordinance of the Bank of Russia dated March 11, 2014 N 3210-U). Previously, the Central Bank practically equalized the rules for conducting cash transactions between individual entrepreneurs and legal entities. Now, individual entrepreneurs are not required to keep cash documents - to draw up cash receipts and debit orders, as well as keep a cash book. In addition, they are not required to set a cash balance limit. However, it must be remembered that this is an individual entrepreneur's right, not an obligation. Therefore, if it is more convenient for you to make settlements using cash documents, you can easily use them.

A sample of filling out an expense cash voucher according to the unified form KO-2.