Expense order. Cash settlement services in credit institutions. Who issues it and fills it out?

Expendable 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 register of 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

• 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 register (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• in the “Purpose Code” field, enter the code for the purpose of using funds withdrawn from the cash register (if the use of such codes is not provided for in the organization, a dash is added);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: advance payment for travel expenses, for delivery to the bank, issuance of financial assistance, etc.);
• in the “Amount” line, just like in , is indicated in words with capital letter the amount (in rubles) of funds issued from the enterprise's cash desk; 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;
• in the “Attachment” 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 given 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 funds 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 the funds are issued from the enterprise's cash desk, below he puts his signature and a transcript of the signature (last name and initials).

The current provisions of regulations determine the obligation of business entities to maintain, in accordance with the approved procedure, accounting cash transactions. According to this instruction, appropriate documents must be issued when accepting and issuing cash. Let us dwell in more detail on such a document for registering the issuance of money as an expense cash order (RKO).

The requirements for registration of expense transactions for the payment of cash from the cash register establish the organization’s obligation to issue cash settlements. This point is enshrined in the relevant instructions issued by the Central Bank of the Russian Federation.

A simplified procedure for conducting and processing cash register transactions is available only to individuals registered as individual entrepreneurs.

The following operations for the payment of funds can be distinguished, which must be accompanied by an extract of consumables:

1. Payment of money from the cash register of a business entity to accountable persons who have the right to receive these funds in accordance with the order of the manager.
2. When cash in the cash register is collected for depositing it into the organization’s account.
3. When salaries or advances are paid to employees, including under contracts for the provision of services and performance of work concluded with individuals.
4. In other cases determined by law.

Application procedure

Payment of money from the cash register must be accompanied by the issuance of a special form - a consumable, for which a standardized Rosstat form is provided. The company can apply it, or use a document developed on its basis.

The preparation of this form is the responsibility of such specialists as an accountant, cashier or other official whose responsibilities include this function. The consumables can be issued by the chief accountant or the head of the company.

Attention: this function can be transferred to an external specialist who performs it on the basis of a concluded contract. However, his powers are limited.

This person can write out the RKO, but he does not have the right to affix his signatures. Therefore, when involving an external specialist, the manager must endorse the documents.

Issue an order to appoint an accountable person

The basis for spending cash from the cash register is the order of the manager, which must be issued in writing.

The order reflects the accountable person, the amount of money given to him from the cash register, the purpose of the implementation given flow, as well as the period within which he must submit an advance report on the costs incurred.

The order is formed on the basis of an application or note received from the employee, which indicates the need for payment. However, from July 19, 2017, the application is no longer a mandatory document when processing the payment of funds.

Important: drawing up an order for the payment of money is not necessary only in the case of issuing salaries to employees.

Issue a receipt order using form KO-2

Initially, the consumables are compiled in the accounting department. Then it is transferred to the cash desk, where the cashier checks the correctness of the received expense document, including the presence of authorization signatures from the company’s management.

If an error is made when filling out, the document must be reissued, since cash forms corrections are not allowed.

After this, the cashier must enter the number and date of the form in the register of cash documents.

Before dispensing funds, the cashier must verify the identity of the recipient. To carry out this procedure, you need to check the information on the form with the presented identification document. The cashier must enter the details of this document into the debit order form.

Next, the amount of money that was entered in the consumables is transferred along with the document to the recipient. The latter counts the transferred funds, after which he writes in the amount received by hand and puts his personal signature.

Attention: a trusted representative may act as a recipient of funds. In this case, he must present the cashier with a power of attorney to perform this operation. This document is attached to the order after the issuance is completed.

After the shift is completed, the cashier prepares and submits a report to the accounting department. All cash documents issued during the day, including expense vouchers, must be attached to this document.

Expense cash order form 2018 free download

Files for download:

According to the KO-2 form.

Sample of filling out an expense cash order in 2018 according to form KO-2

Below, using an example, we will consider a sample of filling out the RKO.

The preparation of the document begins with putting down the full name of the company, and next to it in the table - the one assigned to it.

An expenditure order can be issued in any separate department. Then, its name is entered in a separate column “Structural unit” in the form. Otherwise, you must put a dash in this column.

Next to the name of the form there is a field in which you need to write down the document number, and then the date of its preparation. The date must be entered in the format DD.MM.YYYY.

An analytical account is entered into an expense note only if the account data is used in the enterprise. Otherwise, you do not need to fill it out.

The final field in this table is “Targeted Funding Code.” It must be filled out only if these codes have been developed and used by the company.

In the “Issue” field, you must write down your full name. the person to whom the funds are given. The name of the recipient company is not recorded here.

In the “Reason” field, the reason why it is necessary to issue funds from the cash register is recorded. For example, here you can indicate “Payment for materials”, “Payment for services”, “To report”, “Issuance of wages”, etc.

In the “Amount” field, you must duplicate the amount in words that is issued from the cash register.

In the “Attachment” field, information about the document on the basis of which the issuance is carried out is indicated. For example, details of the employee’s application, payroll, shipping documents, etc. may be indicated here.

Important: The completed document must be signed by the manager and chief accountant of the business entity. With this action, they confirm that the document is drawn up correctly and also give permission to perform the operation.

Below, the recipient of the funds, without abbreviations, enters the amount in words by hand. After this, he needs to sign.

Then the cashier enters into the form the details of the document that was presented to determine the identity. Typically, a passport is used as such a document.

After specifying all this data, the completed consumables are signed by the cashier.

Nuances

Funds can be issued based on an expense order legal entity, for example, as payment for services or materials. However, in this case, you cannot indicate the name of the company as the recipient.

To properly prepare the document, you must indicate your full name in the “Issue” column. an employee who receives payment on behalf of the organization.

If the name of the company must be indicated, then it is best to make an inscription of the following kind: “LLC Company through I. A. Ivanov.” In the “Appendix” column, you need to note the details of the power of attorney to receive funds.

A debit order can be issued to transfer funds to the bank. During this operation, you cannot indicate the words “Revenue”, “To Bank” or similar phrases in the “Issue” column.

When depositing cash, you need to write down your full name in the cash register. worker who performs this operation, and as a basis put down information about the ad for cash deposits.

Attention: when the salary is issued according to the statement, then a single expense order can be drawn up for it. In the “Issue” column, in this case, write “To employees of the organization.” And the basis in this case will be the details of the payroll on which the payment is made. In this case, the columns “By”, “Received” and “Signature” do not need to be filled in - they must be left empty.

Compliance with cash discipline is one of the most important responsibilities of any legal entity engaged in business activities. To do this, he has to fill out special documents that record both the receipt and expenditure of money at the cash desk.

Such documentation includes incoming and outgoing cash orders (PKO and RKO), cash books.

The procedure for filling them out is strictly standardized and if it is not followed sufficiently, you can run into trouble with the inspection authorities. So that entrepreneurs can avoid this and fully understand what they are dealing with, the following information is provided.

Filling out form KO-2

Form KO-2 or RKO is the most important document in the field of cash discipline. Unlike PKO, the obligation to fill it out arises not when money arrives at the cash register, but when it is issued. But as in the case of PKO, RKO is drawn up under the signature of the chief accountant or his deputy. In addition to this, the paper is endorsed by the cashier, as the person responsible for the issuance and the recipient of the cash.

In 2015 and subsequent years, only legal entities-entrepreneurs are required to fill out the cash settlement form, since since June 2014 such an obligation was legally removed from individual entrepreneurs.

The latter no longer need to prepare any documents related to the category of cash discipline, including cash books.

RKO form, called form KO-2, in 2015 and 2016. remained the same as before. You can verify this by downloading it.

Receipt cash order

Moreover, you can download the document completely free of charge in various formats.

A sample of filling out the RKO is available to anyone, but in addition to seeing it, you also need to know the rules for filling it out.

Sample of filling out a cash receipt order

These rules are quite simple, but without them successful reporting is impossible.

• The first line is intended to indicate both the name of the organization conducting the cash register service and the legal form of its activities.
• If the company has an OKPO code, then it fits into the appropriate column. It must completely coincide with data from Rosstat. If it is missing, then you can put a dash, as in other cases when the line is not filled in.
• When filling out papers not by the parent company, but by its structural division, the name of the latter is entered in the column provided for this.
• In the field intended for the document number, the cash settlement number is entered based on continuous numbering from the beginning of the calendar year.
• The date entered in the required line must coincide with the day when the money was actually issued from the cash register.
• In the line allocated for this, structural divisions enter their code. Otherwise, a dash is placed, as noted above.
• The account number on the debit of which money is issued must be indicated in the column “Corresponding account, subaccount”. To fill out, you need to check the accounting chart of accounts:

1. If a deposit is made to a bank account – 51;
2. If money is needed for settlements with contractors or suppliers - 60;
3. If they are needed to pay salaries - 70;
4. For settlements with all kinds of accountable persons – 71;
5. With employees, but not in terms of wages – 73;
6. Payments of income to founders – 75-2.

• If the company does not have an analytical code, then a dash must be placed in the corresponding column.
• The credit account number for which cash withdrawal from the cash register is displayed is indicated in the “Credit” line.
• The amount should be indicated in numbers on one line and in letters on the next line below. Kopecks are also indicated in numbers in the latter version.
• If a target coding system is used, then it is necessary to fill in the line that is intended for this.
• The column provided for this purpose indicates the name of the person or the name of the organization to whom cash is issued from the cash register.
• The next line indicates the reason and purpose for which the payment was made.
• If documents are attached to the RKO, then their details are entered in the “Appendix” line.
• In the appropriate lines, fill in the information for the head of the legal entity and its chief accountant. They also put their signatures.
• The recipient's information is also indicated. He fills out the columns himself, entering the amount given out in letters (if there are kopecks, then they are in numbers). At the end he puts his own signature.
• The cashier writes out the data from the document, which is evidence of the recipient’s identity. Usually this is a passport.
• The cashier fills out the line with personal information and his signature only after he hands over the money to the recipient.

Correcting any errors after filling out is strictly prohibited. The head of a legal entity is not required to sign directly on the document if he signed the papers from the attachment.

The completed order does not need to be given to the cash recipient - it remains in the cash register.

Today, any current sample of filling out the RKO, including for 2015, can be freely downloaded on the Internet.

An example of filling out a cash receipt order

Or look in this article.

• For settlements with contractors or suppliers;
• Issuing cash from the cash register for financial assistance to an employee;
• For transfer to a bank account.

Each form clearly shows the simplicity and complexity of correctly observing cash discipline and filling out cash registers.

An expenditure cash order is created when cash is released from the legal entity's cash register. This is mandatory for proper accounting.

What does an example of this document look like in 2019? An expenditure order must be created whenever cash is issued from the cash desk of a legal entity.

You can fill out the form either manually or using special automated programs. How to correctly draw up an expense order for 2019?

Important aspects

In accordance with the norms of Bank of Russia Regulation No. 373-P, the use of an expense cash order in the KO-2 form is permitted in the following circumstances:

• transfer of the organization's cash proceeds to a bank account;
• when issuing cash to an employee if he is required to act in the interests of the organization. The document specifies the amount of funds issued and the period for which the money is issued. The specific purpose of the issuance is also indicated, which does not contradict;
• when issuing cash to an employee for his personal expenses;
• when withdrawing cash by an entrepreneur for needs own enterprise, in which he is the only employee.

Regardless of how the documents are prepared, by hand or on a computer, expense vouchers are used exclusively in paper form.

This is due to the need for signatures on the cash register of the responsible entity, as well as the person accepting the money. Certification of an expenditure order by means of an electronic digital signature is not permitted by law.

A debit order is necessary for proper registration of the process of issuing cash from the cash register. The document notes not only the amount, but also the person who accepted it. The grounds for issuance must be indicated.

Who signs the document

After the RKO is registered in the accounting journal, its signature is required. It is signed by the head of the legal entity and the chief accountant.

In the absence of these persons, the expenditure order can be certified by persons with appropriate authority. It should be noted that the signature of the manager is not considered mandatory if it is present in the attached documents.

The completed form is handed over to the cashier. He examines the accuracy of the document and requires a document confirming the identity of the recipient.

The cashier has the right to issue money exclusively to the person indicated in the cash register. If there is an error in the order, the cashier returns it to the accounting department. When dispensing cash, the cashier requires the person receiving the money to sign in the “Received” column.

The amount to be issued is also indicated, which can be issued in any currency. After the process of transferring funds is completed, the cashier records the recipient's data.

Then he signs, deciphers the signature and puts the date of the operation. The cashier stamps “Paid” or a stamp indicating the date of the transaction on the attached documents.

Current standards

The unified form of the KO-2 order was approved.

According to Article 14-21 of the “Procedure for Conducting Cash Transactions in the Russian Federation”, ratified, one must comply with the regulations for creating the KO-2 form and the rules for releasing cash from the organization’s cash desk.

The essence of the current legislative requirements is as follows: “The cash receipt order is drawn up in A5 format. It is written out in one copy by an accountant, certified by the chief accountant or manager, or their substitutes.

Then the document is registered in the registration journal of the KO-3 form. The consumables indicate the essence of the business transaction as the basis. A list of attached documents is also written down, indicating their numbers and time of preparation.”

When issuing cash from the cash register to an accountable person for expenses related to the implementation of the legal entity’s activities, a cash settlement is prepared in accordance with the written document.

The application is written in any form, contains data on the amount of funds, the period for which cash is issued, the date and signature of the manager.

The responsibility of the person who received the accountable money is to return the issued funds within three working days from the expiration of the period for which the funds were issued or on the day of going back to work.

The expenditure of funds must be confirmed by appropriate documents and.

Submission of an advance report requires verification by the accounting department, approval by management and final payment for this document.

Money can be issued on account only if the accountable person has completely repaid any debt on the previously accepted accountable cash amount.

For payment of salaries

According to the “Procedure for Conducting Cash Operations”, when issuing wages, it is mandatory to draw up an expense cash order.

You can also draw up cash settlements for each individual employee, indicating as the basis “Issuance of wages" When issuing wages according to a statement, an expense order is issued to the cashier as for the receiving person.

In the “Received” column, write your full name. cashier, the basis is the payment of wages to employees. The application is the payroll.

The cashier signs for receipt of the amount, who becomes responsible for the amount received.

The example of filling out an expense cash order for a salary according to a statement differs from the usual filling only in the reason and in that the recipient is the cashier himself.

In accordance with this document, the cashier must issue the salary. For the entire amount of money issued as salary according to the statement, one expense cash order is drawn up.

In general, filling out a cash receipt order is not particularly difficult. But you must take into account the specifics of filling out this document.

Incorrect or improper execution of a document will be grounds for declaring the document invalid.

Most business entities must keep records of all cash transactions in accordance with the law. This means that transactions involving the receipt and expenditure of money at the cash desk must be formalized accordingly. Let's take a closer look documentation expense transactions at the cash desk, which involves issuing a cash expense order (RKO) form.

An expenditure cash order (RKO) is a document on the basis of which money is issued from the organization's cash desk.

It must be written out whenever cash is withdrawn from the cash register of a business entity.

The obligation to complete it is provided for by the regulatory document of the Central Bank of the Russian Federation. Only individual entrepreneurs who keep records using a simplified scheme received exemption from issuing this document.

Expense transactions for which consumables are compiled include:

• Payment from the cash desk to employees of amounts to finance business activities for reporting purposes.
• Collection of proceeds and other cash to the bank;
• When paying employees salaries in cash from the cash register, including to individuals under contract agreements;
• In other cases provided by law.

The procedure for applying an expense order

When issuing money from the cash register, a cash settlement is drawn up, for which a standardized form can be used or a form developed on its basis, taking into account the existing specifics of the enterprise’s activities.

The document is issued by a specialist from the accounting department, a cashier, etc. official, who, due to his duties, must deal with the preparation of these documents.

The chief accountant or manager can independently compile consumables. In addition, a specialist invited from outside can perform these functions, but there is a restriction according to which he does not have the right to put his signature on the document. In this case, the approval is carried out by the head of the company.

The basis for payment of cash is, in most cases, a statement from employees who are financially responsible persons. It must necessarily reflect the purpose of using the funds, as well as the director’s visa. The application does not need to be drawn up only in case of payment of salaries to employees.

Attention! From August 19, 2017, according to the Directive of the Central Bank of the Russian Federation, an application for the issuance of money may not be filled out if there is an order or other order from the company’s management on the payment of cash in certain areas.

After the initial preparation of the document, it is transferred to the cashier, where the cashier checks its correctness and the presence of all required details, including the manager’s signature.

If a mistake is made when issuing a consumable, then corrections cannot be made from it. It needs to be reissued. Next, the cashier records the form in the registration journal.

Attention! Before actually paying out the money, the cashier must verify the identity of the recipient. For these purposes, he must check the data specified in the RKO with the identity card presented to him. In addition, the cashier must enter the basic details of the presented document in the cash register.

After this, the required amount indicated in the consumables is transferred along with it to the recipient, who checks the actual availability of money, and then puts his visa in confirmation of receipt of cash.

Then the RKO is returned to the cashier, who, in confirmation of issue, also puts his signature on this document, as well as the stamp “Paid”. The recipient of the money can be a trusted person, in which case he must also present a power of attorney for the right to represent the interests of the person. In this case, the power of attorney is attached to the consumable.

At the end of the shift, the cashier must submit a report to the accounting department, to which he attaches all cash documents for the day, including expenses.

Expense order unified form KO-2 form 2018 download

Expense cash order sample filling in 2018

In the case when an expense order is issued in a separate division, its name must be entered in the “Structural division” column. Otherwise, you need to put a dash here.

To the right of the name there is a column in which you need to enter the serial number of the form, and then the date of its execution. The date must be entered in the format DD.MM.YYYY.

Next is a table in which you need to enter information on accounting transactions - corresponding debit and credit accounts, structural unit code (if there is one), analytical accounting account.

bukhproffi

Important! Analytical accounting accounts need to be entered only if they are used at the enterprise.

The last field in this table is “Target Funding Code.” This field also needs to be filled in only when such codes are used in the company.

Full name must be entered in the “Issue” column. citizen to whom the funds are transferred. The company name cannot be entered here.

IN column "Base" you need to write down the reason why money is being withdrawn from the cash register. Here you can enter, for example, “Issue of salary”, “For reporting”, “For materials” and so on.

The amount of the transaction in words is written in the “Amount” column; the remaining space in the field must be crossed out.

IN column "Appendix" you need to record information about the document on the basis of which the issuance is carried out. These may be details of a receipt, employee statement, payroll, etc.

After this, the head of the company and the chief accountant put their signatures on this document, who check the correctness of its execution and also give permission to carry out the operation.

In the next column, the cashier must enter information about the document presented by the recipient - usually a passport.

After completing all the required fields, the order must also be signed by the cashier who performed the transaction.

Nuances of using consumables

When an expense order is used to issue money to a legal entity (for example, payment for goods or materials), you cannot simply enter its name as a recipient.

In the “Issue” column you need to write down your full name. employee of the supplier company who receives funds. Or, if it is still necessary to indicate the name of the company, then the following entry is allowed: “LLC Firm through A. A. Ivanov.” IN column "Appendix" in this case, the details of the presented power of attorney are recorded.

If a consumable is issued to deposit cash proceeds to the bank, then in the “Issue” column you cannot write phrases like “Revenue”, “Deposit of proceeds” or similar. Here you need to indicate your full name. responsible employee who performs this action, and in "Application" column– details of the advertisement for cash delivery.

When issuing salaries to employees, you can issue a single expense order for the entire payment amount. In this situation, in the “Issue” column it is written – “To employees of the enterprise.” IN column "Base" Payroll information is recorded. The order fields “By”, “Received” and “Signature” must be left blank.