Rice. An example of RKO when issuing money for financial assistance
Rice. Example of cash settlement for depositing money to the bank
Rice. An example of cash settlement for issuing an advance for travel expenses
Instructions
The title of the RKO indicates the names of the organization and structural unit (if any). If there is no structural unit, a dash is added.
"Codes" are selected from the State Statistics Committee certificate. OKUD document code 0310002.
The “document number” is indicated in accordance with the journal of registration of incoming and outgoing cash documents (form No. KO-3).
Cash documents are numbered in order from the beginning of the calendar year.
An expenditure cash order is drawn up on the day the money is issued from the cash register, therefore, the date indicated in it is the date the money is issued. In the document, the date must be indicated in the appropriate column, in Arabic numerals in the following format: DD.MM.YYYY.
The columns “Debit” and “Credit” are filled in by the accountant who will process this primary document.
The column “Debit, structural unit code” is filled in if money is issued in a structural unit of the organization, for example, a department of a store, a specific retail outlet. Otherwise, the column is crossed out. Otherwise, the column is crossed out.
The column “Debit, corresponding account, subaccount” must contain the number of the account and, if necessary, the subaccount, the debit of which reflects the outflow of funds from the organization’s cash desk.
The column “Debit, analytical accounting code” is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the analytical accounting code for the account indicated in the previous column, otherwise a dash is entered.
The "Credit" column displays the account number for the loan of which funds are issued.
Debit and credit are filled out by organizations in accordance with the chart of accounts used. Individual entrepreneurs may not fill out these fields, because they do not keep accounting records.
In the column "Amount, rub. kopecks." The accountant indicates in numbers the amount of money issued from the organization's cash desk.
The column “Purpose code” is filled in 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 the “Issue” line, the surname, first name and patronymic of the person to whom the money will be issued from the cash register are indicated in the dative case.
The “Base” line indicates the content of the financial transaction.
The "Amount" line is filled in according to the same principle as in the receipt order.
In the line “Appendix” indicate the attached primary and other documents on the basis of which money is issued from the cash register. If money is given to an employee of a third-party organization, then they must be presented with a power of attorney from their organization to receive the money. The power of attorney remains in the documents of the day as an attachment to the expenditure order or statement.
The executed RKO must be registered in the journal (Form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so by written order of the head). It is worth recalling that the manager’s signature on the expenditure order is not required if his resolution authorizing the operation is already on the documents attached to the expenditure order.
The “Received” line is filled in by the person to whom the money is given from the cash register. In it, he indicates the amount of money received (rubles - in words, with a capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of the money.
When issuing money via cash settlement to an individual, the cashier requires the presentation of a document (passport or other document) identifying the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. This can be any official document containing a photograph and signature of the owner.
It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.
The line “Issued by the cashier” is filled in by the cashier only after the money is issued according to the cash receipt order. The cashier must sign it and indicate his last name and initials.
The documents attached to the consumables are canceled by the cashier with the inscription “Paid” or a stamp indicating the date on them.
What is it needed for
Expenditure cash order (RKO, Raskhodnik) is a primary accounting document for processing the issuance of money from the cash register of an individual entrepreneur or a company (cash register and cash register are not the same thing). The consumable form has a unified form No. KO-2 (Approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). Issued in one copy. It must be remembered that the cash receipt order remains in the cash register and is not handed out to the persons who received the money!
RKOs can be written out either by hand or using a PC. When filling out these documents, no blots or corrections are allowed. Therefore, if a mistake is made, you need to redo the document.
The receipt of money at the cash desk is registered using cash receipt orders (PKO).
In October 2013, we developed a Universal Transfer Document (UTD), which combines in one form an invoice, a waybill TORG-12 (TN), an invoice for the release of materials to the side M-15, a certificate of acceptance and transfer of fixed assets OS-1, waybill (waybill).
New form "Account cash warrant" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88.
More information about using the "Cash expenditure order" form:
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A cash disbursement order is one of the cash discipline documents used to formalize each cash disbursement from the cash register of an individual entrepreneur or organization.
RKO is formed in one copy and signed:
Head of the organization
Cashier, chief accountant or accountant (in their absence - the person replacing them)
Recipient of funds
The completed expense order remains in the cash register. But before that, it needs to be registered in the journal for registering incoming and outgoing cash documents ().
Corrections and blots are strictly not allowed in RKO!
ATTENTION: Since June 1, 2014, a new procedure for conducting cash transactions has been established, according to which individual entrepreneurs may not draw up an Incoming and Outgoing Cash Order, and also not maintain a cash book (Instructions of the Central Bank of the Russian Federation No. 3210-U).
INSTRUCTIONS FOR COMPLETING A CASH EXPENSE ORDER
(click on this field for detailed information)
Line "Organization". The name of the organization is indicated (for example, LLC “Carrot”). If RKO is filled out by an individual entrepreneur, then we indicate so (for example, individual entrepreneur Sergeev P.P.)
The line below indicates the name and code structural unit In the organisation. If there are no structural divisions, a dash is added.
Line “Code according to OKPO”. The OKPO code is indicated according to the data in the notification from Rosstat.
Field "Document number". The serial number of the cash register is indicated in accordance with the journal of registration of incoming and outgoing cash documents. According to the rules, cash documents are numbered in order from the beginning of each calendar year.
Field "Date of compilation". We indicate the date of issue of funds from the cash register! And nothing else. The date is indicated in the format - DD.MM.YYYY. For example, 06/02/2018.
TABLE BLOCK “DEBIT”(IPs do not fill it out):
We write Structural unit code organization (if any) for which cash settlement is being made.
Count“Corresponding account, sub-account.” The account number is indicated, the debit of which reflects the issuance of funds from the cash register according to the chart of accounts, for example:
51 – delivery of funds to the bank for crediting to the account
60 – settlements with suppliers and contractors
70 – settlements with personnel for wages
71 – settlements with accountable persons
73 – settlements with personnel for other operations
75-2 – settlements with founders for payment of income
Column “Analytical Accounting Code”. The corresponding code for the account specified in the previous column is reflected (provided that the organization provides for the presence of such codes).
Column “Credit. The account number is indicated, the credit of which reflects the disbursement of funds from the organization's cash desk. Usually this is account 50.1 - “cash”. Individual entrepreneurs do not fill out this column.
Column "Amount". The amount of money dispensed from the cash register is recorded in numbers.
Column “Purpose code”. The code for the purpose of using the disposed funds is indicated. This column is completed only if the organization uses the appropriate coding system.
The "Issue" line. The full name of the individual or the name of the organization to whom the money is given is indicated in the dative case (to whom?).
Line "Base". The basis for the issuance of funds (the content of the financial transaction) is specified. For example, “Depositing cash to the bank”; “Issuing cash for business expenses.”
Line "Amount". We indicate the amount of money that is issued from the cash register. In this case, rubles are indicated in words with a capital letter, and kopecks - in numbers. If there is a blank line left after writing the amount in rubles, a dash is placed in it.
Line "Application". The attached primary and other documents on the basis of which money is issued (orders, statements, receipts) are indicated.
The following lines are signed head of the organization And chief accountant(or other authorized person). The signature of the manager in the RKO is not required, provided that he has given permission to carry out the operation in the documents attached to the consumables.
The line "Received". Filled out by the person to whom funds are issued from the cash register. In this case, rubles are indicated in words with a capital letter, and kopecks - in numbers. If there is a blank line left after writing the amount in rubles, a dash is placed in it. Below is the recipient's signature and the date the money was received.
When issuing money according to a debit order, the cashier requires the presentation of a document (passport, military ID, driver's license, etc.) identifying the recipient. On the next line, the cashier writes down the name, number, date and place of issue of this document.
The line “Issued by the cashier.” The cashier puts his signature with a transcript, BUT only after issuing funds according to cash settlement.
- Samples of filling out RKO -
Issuance of cash on account (pictures enlarge)
Transferring funds to the bank
According to an expense cash order, cash is issued from the cash register. It has an information form - form No. KO 2. The issuance of material funds through an expense cash order is done only after presenting all the necessary identification papers. The recipient must write a receipt in black or blue ink when receiving the money, and indicate the exact amount (in words). In case in account cash warrant If a receipt is not made, the amount of money issued is considered as a deficiency.
Due to the importance of the document, we provide you with an example of filling out a cash order.
Example of filling out a cash order:
In the “Organization” line, you must indicate the name of the organization (in full form) that is engaged in issuing material resources from the cash register and under OKPO. If funds are issued in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is added.
It has the lines “Document number”, “Date of preparation” in which you need to indicate the number of the cash receipt order and the date of cash issue.
In the cash order column of the “Structural unit code” form, separate divisions of the organization are entered according to the codes that were assigned to them.
In the line of the cash outgoing order “Corresponding account”, an account is entered into debit which includes money from the cash register.
In the line “Analytical accounting code” the code of the analytical accounting system is entered.
In the “credit” line of the cash order of the form, you need to indicate the account of fifty (because the amount of money is issued from the cash register).
In the “amount” column of the cash receipt order, enter the full amount of money issued (in numbers).
The column “Targeted destination code” of the cash order form is filled in only if the amount of money is issued in the form of targeted financing.
In the “issue” column of the cash receipt order, enter the full name of the individual or legal entity to whom the money is issued from the cash register.
In the line of the cash order of the “grounds” form, the content of the operation being carried out for the issuance of material assets is entered, for example: “issued for reporting”, “revenue handed over to the bank”, etc.
In the column of the cash receipt order “Amount” the exact amount of money issued is indicated (indicated in words, with a capital letter, kopecks in numbers, the empty space is crossed out).
In the “attachment” of the cash order form, all the details of the papers attached to it are entered (the name itself, number, as well as the date of preparation), then on the basis of which the money is issued, for example: payroll, employee application, and so on.
In the “received” column, the recipient enters the amount received (in words, the empty space is crossed out).
In the “By” line, the details of the documents that confirm the identity are indicated.
The form itself is filled out by an accounting employee in only one copy, signed by the head of the enterprise, head. accountant, as well as an authorized person. KO2 is recorded in the KO3 log.
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Account cash warrant(RKO) is used to formalize the issuance of cash from the organization’s cash desk.
Cash issuance under these orders can only be made on the day they are issued.
When compiling the cash register, it is assigned the next serial number and before being transferred to the cash desk, it is registered by the accounting department in the journal for registering incoming and outgoing cash documents (Form No. KO-3).
The unified form No. KO-2 was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
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How to fill out form KO-2 correctly
The cash receipt order is issued by the accountant in one copy. It is signed by the manager and chief accountant (or an authorized person).
Note! In the case when a document (application, invoice, etc.) with the permission of the manager is attached to the order, his signature is not placed on the expense order.
Upon receipt of a debit order, the cashier must check:
- signature of the chief accountant and manager;
- correctness of execution of received documents;
- availability of attached documents.
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