Cash receipt order completed sample. Sample of filling out RKO in a sub-report. Video: how to fill out a cash receipt order

What it is

Expenditure cash order (RKO)- this is one of the cash discipline documents that is drawn up at each extradition cash from the cash register. The RKO is formed in one copy by an accounting employee and signed by the head of the organization, the chief accountant, the cashier and the person receiving the funds.

note, starting from June 1, 2014, a simplified procedure for maintaining cash discipline has been in effect, according to which individual entrepreneurs have more not obliged draw up cash documents (PKO, RKO and cash book).

RKO form (form KO-2)

Expense cash order (form KO-2), valid in 2019:

• download the form in word format;
• download the form in excel format.

How to fill out RKO

Instructions for filling out the cash receipt form

In line "Organization" the legal form is indicated (LLC, CJSC, etc.) and the name of the organization (for example, LLC “Company”).

In line "OKPO code" it is necessary to indicate the OKPO code in accordance with the notification received from Rosstat. If the code has not been assigned, put a dash.

In field "Document Number" the serial number of the cash register is indicated (the numbering of incoming and outgoing cash documents during the year must be continuous, and start anew from the beginning of the next year).

In field "Date of preparation" the date of issue of money from the cash register is indicated in the format DD.MM.YYYY (for example, 03/05/2019). RKO must be issued on the day the money is issued from the cash register, so the date of issue of money and the day the order is generated coincide.

Block "Debit":

In the column "Structural unit code" the code of the division of the organization issuing the cash register is indicated (if the organization does not have structural divisions, put a dash).

In the column “Corresponding account, sub-account” the account number is indicated, the debit of which reflects the issuance of money from the cash register in accordance with the chart of accounts:

• 51 – delivery of money to the bank for crediting to the current account;
• 60 – settlements with suppliers and contractors;
• 70 – settlements with employees regarding wages;
• 71 – settlements with accountable persons;
• 73 – settlements with employees for other transactions;
• 75-2 – settlements with founders for payment of income.

Count "Analytical Accounting Code" filled in only if the corresponding codes are available.

In the column "Credit" the number of the accounting account is indicated, the credit of which reflects the issue of money from the cash register (as a rule, this is the account 50.1 – “cash desk”).

In the column "Sum" The amount of money dispensed from the cash register is indicated in numbers.

Count "Destination code" filled out if the organization uses the appropriate coding system in its activities. In this case, the code for the purpose of using the retired funds is indicated.

In line "Issue" full name is indicated individual(in the dative case, for example, Ivanov Ivan Ivanovich) or the name of the organization to which funds must be issued.

In line "Base" it is necessary to indicate the basis for issuing money from the cash register, for example: "Issue of financial assistance" or "Depositing money to the bank" etc.

In line "Sum" The amount of money dispensed from the cash register is indicated in words. In this case, rubles are written with a capital letter, and kopecks with numbers. In empty fields you must put a dash.

In line "Application" the attached primary documents are reflected, indicating their numbers and dates, on the basis of which money is issued from the cash desk (powers of attorney, receipts, orders, statements, etc.).

Note: the manager does not have to sign for the cash register if he makes an authorization inscription on the attached documents to the cash receipt order.

String "Received" filled out by the person to whom money is given from the cash register. In it, he indicates the amount of money received (in this case, he needs to write rubles in words with a capital letter, and kopecks in numbers). Next is his signature and the date of receipt of the money.

When issuing money via cash register, the cashier must check identity document recipient (passport or other document). The cashier indicates the name, number, date and place of issue of this document in the corresponding line of the cash register.

Line "Given by the cashier" filled in by the cashier only after the cash is issued via cash register. In it he puts his signature with a transcript (last name and initials).

Fully filled the order remains in the cash register enterprise (and not handed over to the recipient of the money) and serves as confirmation that the funds were issued legally.

note, it is prohibited to make corrections in the cash receipt order.

Samples of filling out cash registers in 2019

Below are examples of filling out the cash receipt order form in 2019:

Issuance of money for settlements with suppliers and contractors

Issuing money to provide financial assistance to an employee

Issuing money for further deposit in the bank

Expenditure cash order (RKO)- this is a document that is used to formalize the issuance of cash from the cash desk of an enterprise.

Registration of an expense cash order

RKO is filled out on a computer or written out by hand by an accounting employee in one copy. Marks and any corrections are not allowed. The cash outgoing order is registered in the journal for registering outgoing and incoming cash documents (Form No. KO-3), signed by the chief accountant or an authorized person, as well as by the head of the organization (the signature of the head is not required if his resolution authorizing the release of money from the cash register is is on the appendices to RKO). The completed cash receipt form is checked by the cashier for correctness. Attachments to cash register payments are canceled by the cashier with the inscription “Paid” or a stamp with a date on them. The expense cash order remains in the enterprise's cash register.

How to fill out a cash receipt order

The expense cash order form has a unified form No. KO-2. Here are the instructions for filling out a cash receipt order:

• in the “Organization” field the name of the organization that issued the cash register is written;
• in the column “Structural unit” the name of the structural unit of the organization that issued the cash register is indicated (if it is absent, a dash is placed);
• in the line “Document number” the serial number of the cash register is indicated in accordance with the log of registration of incoming and outgoing cash documents (the numbering of the cash register must be continuous);
• in the “Date of Compilation” field, enter the date of issue of money from the organization’s cash desk in Arabic numerals in the format DD.MM.YYYY;
• in the “Debit” column, the code of the structural unit in which the money is issued is indicated (if it is absent, a dash is placed); number of the corresponding account, subaccount, the debit of which reflects the withdrawal of cash from the cash desk; analytical accounting code for the corresponding account (if the use of such codes is not provided for in the organization, a dash is added);
• in the “Credit” line, enter the number of the accounting account, the credit of which reflects the issuance of funds from the cash desk (as a rule, this is account 50 “Cashier”);
• in the column “Amount, rub. cop." the amount of money issued from the cash register is indicated in numbers;
• in the “Purpose Code” field, enter the code for the purpose of using funds withdrawn from the cash register (if the use of such codes is not provided for in the organization, a dash is added);
• in the “Issue” line, the full name of the person in the dative case is indicated to whom the money will be issued from the organization’s cash desk;
• in the “Bases” column, the content of the business transaction is written (for example: an advance for travel expenses, for depositing with a bank, issuing financial assistance, etc.);
• in the “Amount” line, just like in , the amount (in rubles) of funds issued from the enterprise’s cash desk is indicated in words with a capital letter; kopecks are written in numbers. It should be noted that if after specifying the amount in rubles there is free place in a line, it is crossed out;
• in the “Appendix” field, write the details of the attached primary documents, on the basis of which money is issued from the company’s cash desk (power of attorney to receive money - if money is issued to an employee of a third-party organization, receipt, order, application, etc.).

Below are the signatures and transcripts of the signatures of the head of the organization and the chief accountant.

Then follow the lines that are filled in by the person receiving money from the cash register:

• in the “Received” line, the amount (in rubles) received from the enterprise’s cash desk is indicated in capital letters, kopecks are written in numbers. It should be noted that if, after indicating the amount in rubles, there is still free space in the line, it is crossed out;
• Below, the person who received the money from the cash register indicates the date of receipt of the money and puts his signature.

The following lines are filled in by the cashier after issuing money according to the cash register: in them he indicates the name, number, date and place of issue of the identification document of the person to whom funds are issued from the enterprise's cash desk, below he puts his signature and a transcript of the signature (last name and initials).

Cash transactions in Russian Federation are regulated by Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. The procedure for settlements with accountable persons is set out in paragraph 6.3 of the Instructions. The basis for issuing cash from the company’s cash desk may be:

• administrative document of the manager;
• statement of the accountable person, certified by the signature of the manager.

RKO form

To issue cash from the organization's cash register, an expense cash order is issued. From January 1, 2013, in connection with the entry into force of the Law on Accounting No. 402-FZ, the approved forms of the State Statistics Committee of the Russian Federation are not mandatory for use. But there are exceptions for documents that are approved by authorized bodies in accordance with other federal laws(Information of the Ministry of Finance of Russia No. PZ-10/2012). Thus, the exception includes forms of cash documents, the use of unified forms of which is prescribed in Directive No. 3210-U.

Form RKO 0310002 was approved by the State Statistics Committee of the Russian Federation in Resolution No. 88 dated August 18, 1998 and is mandatory for use for processing expense cash transactions.

Cash receipt form

RKO for report. Sample

Let's look at the example of filling out cash registers in a sub-report.

LLC "Company" sends manager Pyotr Aleksandrovich Vasechkin on a business trip. Based on Order No. 110 of September 11, 2017 on sending on a business trip, the employee must be given money for travel expenses in the amount of 5,000 rubles.

RKO can be filled out by hand or using software and hardware:

• document number and date;
• name of the organization and its structural unit;
• FULL NAME. the employee to whom the funds are issued;
• basis for issuance;
• amount to be disbursed;
• identification document of the recipient;
• accounting and analytical accounts.

When receiving funds, the employee must fill out the amount received by hand, sign and date it received.

Sample of filling out RKO in a report

Reimbursement of expenses to an accountable person

When making settlements with accountable persons, situations are not uncommon when the accountable person spent more money than he initially received on account. Situations also arise when an employee was forced to spend his own money without initially receiving an advance for travel expenses.

In such a situation, after receiving, checking and approving the advance report The employee must be reimbursed for the overexpenditure. This can also be done by issuing funds to the accountable person from the cash register according to an expense cash order, indicating in the basis “reimbursement of overexpenditure according to the advance report.”

To whom should RKO be issued when paying wages according to the payroll?

Since there are no clear rules in the Directive regarding how to formalize cash settlement settlement when issuing wages according to a statement, we will proceed from general rules. They are like that. The salary slip has a validity period of maximum 5 working days clause 6.5 Instructions. The director must indicate a specific period in the statement, based on how many days are needed to pay salaries to all employees (taking into account the established deadlines for paying salaries, current business trips, vacations, time off, etc.). During this period, the amount to be issued according to the statement may be kept in the cash register in excess of the limit. paragraph 2 Instructions. AND until this period expires or the entire salary will not be paid before the end of this period and pp. 4.6, 6.5 Notes:

• RKO neither for the total amount indicated in the statement, nor for the amounts already issued according to the statement since the beginning of its validity, not issued;
• are not reflected in the cash book neither the money intended for issue, nor the money already issued according to the statement of employees.

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 signs. And only after this, but always on the same day, the accountant draws up cash settlements for the total amount actually issued to employees. para. 3 p. 6.5 Instructions, and its number and date are indicated on the last page of the statement. Then the cashier registers the cash register in the cash book clause 4.6 Instructions.

If there are several statements, for example, each department has its own, then it is not necessary to draw up a separate cash register for each of them. You can make one RKO for the total amount of the salary issued and attach all the statements to it. Accordingly, the number of this cash register must be indicated in all statements.

In a regular, non-salary cash settlement, the indication of the recipient and his passport data, as well as his signature para. 2, 3 clause 6.1, clause 6.2 Instructions it is necessary for the organization to have confirmation that it paid a certain amount to a certain person, and that person received it. And they draw up such a cash settlement before the money is issued to the recipient indicated in it clause 6.1 Instructions.

But at the time of compiling cash settlements based on the payroll:

• money have already been issued from the cash register to employees according to a statement, some of it possibly in previous days;
• confirmation of issue each a certain amount has already- These are the signatures of workers on the statement.

That's why RKO, compiled on the basis of the payroll, needed only for making entries in the cash book about the amounts issued according to the statement and does not constitute confirmation of the transfer of money. This means entering someone’s f. And. O. in the “Issue” line and passport data in the “By ___” line is not required. Accordingly, no one should sign the RKO for the recipient. That is why the Instruction mentions filling out these lines only in relation to the general procedure for issuing money from cash registers pp. 6.1, 6.2 Notes. And for the payment of wages, a special procedure has been established that we have considered, in which there are no such rules clause 6.5 Instructions.

However, in practice one can also encounter others erroneous, RKO design options:

• <или>to the cashier himself - his name. And. O. put in the “Issue” line, and in the “By ___” line indicate his passport details. The reasoning here is this: the cashier issues the salary according to the statement, therefore, the cash register must be issued in his name. This is incorrect, since all the money in the cash register, including that intended to pay salaries, is already with the cashier, because he is the person financially responsible for the cash register. A cash settlement can be issued for someone who works as a cashier only if he acts not as a cashier, but as a recipient of money. For example, as an accountable person, when he is tasked with purchasing something for cash on behalf of the organization.

It happens that an organization has several cashiers at one cash desk, one of whom is senior para. 2 p. 4 Instructions, and the salary is issued like this: the senior cashier transfers money from the cash register to the others, and they then distribute it to the employees according to the statements. But even in this case, the transfer of money between the senior cashier and the others is not formalized by cash register for the same reason: as long as one of the cashiers has the money, it is considered to be in the cash register. Such a transfer is recorded in a special book for recording funds accepted and issued by the cashier (form No. KO-5) clause 4.5 Instructions;

• <или>to the director or chief accountant. The wording in the “Issue” line in these cases is as follows: “Fomin A.A. for the payment of wages to employees for the second half of June 2015”, and below, in the line “By ___”, Fomin’s passport details are indicated. This is incorrect, since with such registration it turns out that you transferred this amount from the cash register to the named person, and he must distribute the salary to the employees somewhere else. But this in fact did not happen: the cashier issued the salary - it is his signature that appears on the statement in the line “Payment made.” Of course, the director can conduct cash transactions himself and paragraph 4 Instructions, but then he acts as a cashier, and for a cashier, as we have already said, cash settlements are not drawn up.

In some organizations, the following order has been established: the director, chief accountant, head of department, foreman, and so on, according to the cash registers registered in their name, receive salaries for their subordinates at the cash desk, and then distribute them to employees according to the payroll. They return the unpaid amounts, together with the statement, to the cash desk according to the PKO. But it's not right. The salary must be issued from the cash register by the cashier - this is the requirement of Directive No. 3210-U para. 2 clause 6.5, clause 6.2, clause 4, clause 6.1 Instructions, that is, it cannot be issued through accountants.

Therefore, the one who actually issues the salary must be appointed as a cashier with full financial responsibility for the money entrusted to him. Then the main cashier will be senior at this time, and the transfer of salary money to the distributor must be recorded in the book of accounting for funds accepted and issued by the cashier (form No. KO-5 approved Resolution of the State Statistics Committee dated August 18, 1998 No. 88).

What day should I indicate in the “Date of compilation” field of RKO

This question arises if the salary is issued within several days. Instruction No. 3210-U directly states that cash settlements are drawn up for the amounts actually issued para. 4 p. 6.5 Instructions. Hence, date of compilation of RKO- This closing date of the statement, that is, the last day of payment of salaries. This rule is explained by the fact that it is not known in advance whether all employees will come to the cash desk for their salaries, therefore, it is impossible to predict what amount will be issued.

Some organizations set the date of the 1st day of payment of wages (the 1st day of the period indicated in the statement), since they believe that the expense order formalizes the director’s order to issue wages in cash, and not transfer them to the accounts of employees. However, this is not true. Such an order is the payroll or payroll document itself, signed by the director, and non-cash salaries are transferred on the basis of the payroll and Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment (Payroll), approved. Resolution of the State Statistics Committee dated January 5, 2004 No. 1. In addition, since June 1 last year, the signature of the director in the RKO is not required.

Sample of registration of cash settlement, drawn up on the basis of the salary slip

Expenditure cash order (RKO) is a document according to which cash is issued from the cash register. It has a unified form KO-2.

In our publication today, we will look at how to correctly fill out this document, find out what happens after it is compiled, and what are the features of using KO-2 for individual entrepreneurs.

The basis for spending cash, in addition to the payment of wages, is:

• order from the manager to allocate funds to pay for services or goods for the needs of the organization;
• employee’s application for the issuance of a statement of funds (amended as of June 19, 2017 No. 4416-U to Bank of Russia Directive No. 3210-U dated March 11, 2014). To issue money to the account, it is not necessary to receive an application from the employee; an Order from the manager is sufficient;
• issuance of cash for travel expenses;
• issuing money for financial assistance to an employee.

Procedure and rules for filling out a cash receipt order

RKO header:

• the name of the enterprise and structural unit (if any) is indicated;
• if there are no structural divisions, a dash is placed in the corresponding line.

"OKPO code":

• filled out from state statistics documents issued upon registration of the enterprise;
• if OKPO code is missing, the line is not filled in.

"Document Number":

• RKO numbering is done from the beginning of the calendar year - in order;
• numbering must be continuous throughout the year.

"Date of preparation":

• the date of drawing up the order must coincide with the date of issue of cash from the cash desk;
• The date format is DD.MM.YYYY, but if the number of the day (month) is less than ten, a zero is placed in front of the number of the day (month).

"Debit" and "Credit":

• filled out by accounting enterprises in accordance with the approved chart of accounts;
• Individual entrepreneurs on the simplified tax system do not fill out these columns.

“Amount, rub., kopecks”:

• the amount of funds spent from the cash register is indicated;
• The amount is entered in rubles and kopecks separated by the “,” sign.

"Destination code":

• filled in if the enterprise uses a cash flow (receipt) coding system;
• in all other cases there is no need to fill out this column; just put a dash.

"Issue":

• in the dative case the surname, name and patronymic of the employee to whom the money needs to be given are indicated (for example, Pyotr Ivanovich Sidorov receives money from the organization’s cash desk);
• in the “Issue” field is filled in: Petr Ivanovich Sidorov.

"Base":

The type of expense is indicated:

• salary;
• reporting;
• loan (other).

"Sum":

• the amount of money spent from the cash register is indicated in writing;
• rubles - in words, kopecks - in numbers.

"Application":

• indicate the primary documents that are attached (orders, contracts, powers of attorney, receipts);
• The numbers and dates of the attached documents must also be indicated.

"Received":

• filled in by the recipient of the funds;
• the amount to be received is filled in in words (from the beginning of the line, with a capital letter);
• rubles - in words, kopecks - in numbers;
• The recipient puts his signature and the date (of receiving the money) below.

"By":

• the name, number, date and place of issue of the identity document of the person who receives the money are indicated;
• The line can be filled in by both the cashier and the recipient.

“Given by the cashier”:

• filled in by the cashier after the money has been dispensed from the cash register;
• The cashier signs and indicates the last name, first name and patronymic.

The expense cash order of form KO-2 remains in the cash desk of the enterprise. It is drawn up in one copy and signed by the head of the enterprise.

The procedure for issuing funds under cash settlement services

You can receive money under RKO only after providing a document that identifies the recipient (passport or other document). Also, an expense cash order can be drawn up by power of attorney (from the recipient).

First, the cashier prepares the required amount for dispensing and transfers it to the recipient. The recipient must write a receipt in pen (blue or black ink) on the cash order for receipt of funds and sign and date it. The cashier recalculates the amount to be issued and gives it to the recipient. The recipient, under the supervision of the cashier, counts the money. The cashier signs the cash receipt form.

If the recipient does not do this, the cash from the cash register is considered a shortage, which threatens the collection of money from the cashier.

If the money was issued by power of attorney, this document is attached to the cash settlement.

Features of using cash register services for individual entrepreneurs

Let us recall that in June 2014, Bank of Russia Directive No. 3210-U dated March 11, 2014 came into force. In accordance with this Directive, some simplifications were introduced for individual entrepreneurs on the simplified tax system.

Individual entrepreneurs may not draw up cash settlements for transactions with themselves:

• issuance of funds for personal needs of individual entrepreneurs;
• issuing money from the cash register to individual entrepreneurs for depositing into the current account.

The preparation of cash receipts for such transactions with other persons remains unchanged:

• issuing money to an accountable person;
• payment of wages (or payments under GPC agreements) from the cash register.

Download the cash receipt form