Accounting Expendable Cash Order Blank KO 2. How to fill out the expendable cash order and what it is

(work or services), as well as when issuing accountable amounts. Do not forget that at the same time it is necessary to note all operations in the book of income and expenses (kudir). The unified form of the KO-2 form approved by the decision of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 - Do not confuse with the unified form of KS-2 (Act of acceptance of work performed).

The absence, late design or failure to provide profit and expendable cash orders to the controlling departments entails tax and administrative responsibility. However, regarding the design of cash documents, an individual entrepreneur and the subject of SMEs provides a special order.

Despite the fact that, subject to certain conditions, entrepreneurs are not obliged to issue cash transactions with relevant cash documents, in relation to some operations entrepreneurs it is advisable to continue their design, including profitable and expendable cash orders. For such operations, for example, it is worth attributing to accountable persons on the amount issued by them "on the hands".

Sample filling of the unified form Ko-2

The expendable cash order has a unified form of the KO-2 form and is filled in one copy by an accountant or other authorized employee. Parcel and consumable cash orders (PKO and RKO) are registered in the registration log (CO-3 form). As a rule, documents are also attached to the RCO, which are the basis for issuing money.

In the document header, you fill in the following information: the name of the organization, the form in OKPO, the number of this document, the date of its preparation. PKO and RTO must necessarily be numbered. They are numbered in chronological order, separate and expenditure orders, the numbering should not have passes.

• Graph "Debit" - the code of the structural unit. You need to specify a division code that consumes money;
• Corresponding account, subaccount - enter the bill of wiring (disposal of funds);
• Analytical accounting code;
• Credit - it is necessary to enter the credit account number through which the movement takes place;
• Directly amount to pay;
• Target code.

• Who are issued cash;
• The basis according to which funds are issued;
• Money in words;
• Application;
• Position, signature, deciphering the signature of chubbuch and leader.

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

Do not forget that for the absence, failure to provide cash orders is responsible:

• tax and administrative - directly in relation to the organization;
• administrative, disciplinary and even in some cases a criminal - relative to the company's officials;
• material - in relation to individual employees of the company.

Cash Documents IP

Cash Documents IP in 2016 may not fill. This rule for small business entities and entrepreneurs introduced in 2014 (indication of the Bank of Russia from 11.03.2014 N 3210-y). Earlier, the Central Bank practically equalized the rules for maintaining cash transactions of the IP and Yurlitz. Now individual entrepreneurs are not required to conduct cash documents - make out profitable and expenditure cash orders, as well as to keep the cash book. In addition, they are not required to establish the limit of the cash balance. However, it must be remembered that this is the right of SP, not a duty. Therefore, if you are more convenient to conduct calculations using cash documents, you can easily use them.

A sample of filling the consumable cash order for the unified form of KO-2.

Expendable cash order (RKO) is filled in a single copy at the time of issuing cash from the enterprise's cash desk. RTO Form Ko-2 is obliged to be filled with a cashier or an employee from the accounting department that has the right to conduct operations at the checkout. Further, this document is given to the Chief Accountant or Director of the enterprise to the signature and is wedgered by wet sector. In cases where the order already contains the signature of the company's head, then the re-approval does not require such an RKO.

Filling out the expendable cash order (CO-2 form)

In order to arrange a cash order form correctly, it is necessary to observe the correct filling of the corresponding rows and the graph in the form. A brief list of designations and explanation that this field should be written.

The organization is the full legal name of the organization.

Division - a branch of an enterprise or organization for which this order is intended.

The number is the sequence number of the document according to the RTO registry book, the numbering does not allow skips and is filled strictly sequentially. It is usually leading it from the beginning of the calendar year and fit into the sequence of the figures like this: day, month, year.

Date of registration - the date of registration of the CO-2 form at the time of registration is afforded.

Count "Debit" - the division code - you need to enter the division code that the funds will spend. In the absence of such a unit, a dummy is put.

"Debit" - a corresponding account - fit the account of accounting wiring, according to the debit of which is the disposal of funds.

"Debit" - Analytical accounting code - the field is intended for making an analytical account code agreed with the previous graph. This field is fill in if the use of this kind of code is accepted and permissible in the enterprise, in case of non-use, we put a dummy.

"Credit" - fit backs on a loan, within which the movement of funds occurs.

"Amount, rub. Cope. " - The total amount of funds intended for payment is prescribed.

"Target Code" - In the case of using the purpose of the purpose of purpose in the enterprise, such a code is written to this line, otherwise we put a dummy.

"Note" - a complete feature of the face in a dutiful case, which will be handed material values.

"Basis" - a brief description of the operation describes the reason for which money is issued is made in the field.

"Amount" - prescribed in words the full amount in rubles, special attention requires a ban on reducing anything, including the word denoting currency.

"Offer" - an order must be made to issue cash from the cash register. If the money is issued to an employee of another enterprise, then in this field it is necessary to make a power of attorney for receiving the organization of the organization in which this person is listed, in this case it is necessary to attach a copy of the power of attorney.

"Received" - this field is made by the hand by the person who receives cash at the checkout. Be sure to write the number of rubles in words and with a capital letter, a penny is allowed to writing numbers.

"By" - this field also fills the recipient, entering the document presented, as well as its series and number, place and date of issue. This field is made necessarily regardless of whether the staff member or a person with someone else's organization receives money.

"Distinguished the cashier" - the signature and FIO of the person who discharged the expenditure order.

On all documentation attached to the order, be sure to put the seal "paid", or a stamp date of payment.

A filled document with a wet sector remains in accounting and in no case the original is not given to the person receiving money. It is important to note that in this document, correction and blots are unacceptable, even if they are stipulated and agreed, in this case a new order is issued. The second important point is the possibility of receiving cash exclusively on the day of registration of the expendable cash order.

New form "Account cash warrant" Officially approved by the document Resolution of the State Committee for RF of 18.08.1998 N 88.

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Expendable cash order refers to the documents of primary accounting of cash transactions. It makes it issuing cash out of cash from the cashier. The cash order is a settlement register, it is formed in one copy by the accounting officer and is signed by the head of the budget organization, the chief accountant, the cashier and the person receiving the money. Printing in this case is not mandatory and used only if there is in the organization.

The expendable cash order should not contain corrections, otherwise it is invalid. If the error is allowed, the cash order must be re-made in the correct option.

The duty of the application of the CO-2 form is determined by the instructions of the Bank of Russia No. 3210-y dated 11.03.2014. For public sector organizations, such a requirement is enshrined by the order of the Ministry of Finance of 03/30/2015 No. 52n. Business maintenance also implies the formation of a cash order for the mutual settlement of the accountable person and the company's cashier.

Which form to use

In accordance with the decree of 08/18/1998 No. 88, the expendable cash order must be a unified type - the form of OKD 0310002. You can print the expenditure-cash order blank and fill out of the hand, and you can use a text editor.

How to write a consumable cash order

You can just download the 2019 expenditure and cash order form for free and fill it. To do this, there must be a legal basis. For cash spending, with the exception of salary, and issuing a cash order to such a base may be:

• order of the head on the allocation of funds for the needs of the organization;
• statement of an employee for issuance of cash reports;
• issuance of cash for travel expenses;
• issuance of money for material assistance employee.

Expendable cash order will become the basis for issuing cash from the cashier. In Lu-Chiv Expendable Cash Order, CAS-CIR Pro-Ve-velocity is the correctness of filling (clause 6.1 of the Pointing):

• the presence of signatures of the chief accountant or accountant (in their absence - the presence of a signature of the head);
• compliance with the amounts written by numbers and in words, as well as compliance with confirming documents.

Before issuing cash, the cashier must request a certification document from the recipient. After reconciling with him, he fits into the appropriate collisions of the passport or other document. Then transmits the cash to the recipient. He must recalculate them and sign in the expendable cash holder.

In the direction of the Bank of Russia dated 11.03.2014 No. 3210-y, the indication of the Central Bank of Russia was made from 19.06.2017 No. 4416, which it was said that the employee's statement could be replaced by the head of the head. And the expenditure cash order can be issued in electronic form using an electronic signature.

How to fill the RKO.

The cash order fill the employees of the budget organization related to the issuance of funds. On the Internet there are sites that offer to fill out a consumable cash order, and then download or print it. We will understand the example, how to fill it on your own.

Step 1. Fill over the cap

In the "Organization" line, the full name of the organization is prescribed, and the Count "Structural Unit" - the name of the unit that was issued by the RKO. If there is no such structural unit, then the column is dumped.

OKPO is filled with data assigned to the statistical authority.

The document number is indicated strictly in order during the calendar year.

The Date Row indicates the date of issuing from the cash register.

Step 2. Fill sections "Debit" and "Credit"

These rows of the expenditure cash order are filled by approved.

In the "target code" line, code is made, which displays the purpose of the use of cash issued from the cash desk. If such codes do not apply to the enterprise, the battle is made.

Step 3. We introduce information about who and why issued money

The line "Vedas" contains the name, name, patronymic of a person who is issued by this money.

The string "base" displays the content of the economic operation. For example, an advance payment for travel expenses, for the needs of the organization, etc.

The "sum" line is prescribed by the summary.

The "Appendix" line fits the information that served as the basis for issuing money from the box office.

Step 4. Fill in the partition with personal data of the employee who issued money

The string "got" is filled with the recipient itself. He prescribes the sum in the summary, puts the date and signature in obtaining. Below you need to specify the document data that is presented to identity card.

In the last line, the cashier or other responsible worker puts its signature and decoding.

Step 5. Signature of the head

RKO signs the chief accountant and the head of the organization.

The finished sample of filling in the 2019 expenditure order looks like this:

Features of filling

RKO is not always drawn up for the issuance of cash. The register is formed in other cases, for example, when making money by proxy or wages issuing.

RTO by salary can be issued separately for each employee or to a group of persons. If there are not many employees in the organization, the register is compiled for each separately. If there are many employees, it is formed a single RTO. A list of employees is drawn up to the register, indicating the amount of wages to extradition for each employee.

The procedure for execution of the document is. At the end of the term of the settlement payment or settlement statement, the cashier checks it, indicates the amounts to be deposit, puts its signature and sends to the accounting department. The accountant also tastes all the data and signs the document. It is then formed by the RTO for the total amount of cash issued. The date of its compilation is the last day of issuing a salary. In the Vedomosti, the register details are affiliated - its number and date.

If the employee receives cash by attorney, it must be displayed in the register for consumption. The accountant should not do duplicates, such RKOs are formed in one instance. Otherwise, the primary document on the cost of attorney is filled in a similar way as in general cases.

How to keep record and how much to store

Registration and accounting of the consumable cash order is carried out in the form of KO-3, as well as in cash books (KO-4). The journal fits the ordinal numbers of RKO. This must be done after the chief accountant or director will be put on them. The magazine should be kept in enterprise accounting or at the director.

CO-3 magazine (OKD 0310003) is a cover in which the registration data of the institution and the deposit sheet are filled. Two tables are formed in the Deposit Sheet: in the left reflected information on PKO, in the right - in RKO.

Parishes and consumables in those of 5 years on Pra-Wi-Lam, the Maja-Lena Rou-Co-Di-Lem Or-Ga-ni .

Sample CO-3 registration log

Responsibility for violation of cash transactions

RKO is a primary document, which means that requires correct filling. If the register is filled incorrectly or not filled in general, then the institution may write a fine of 10,000 rubles (Article 120 of the Tax Code of the Russian Federation). The foundation is incorrect accounting of income and taxpayer expenditures for one tax period.

If the taxpayer does not provide IFTS compliring the costs of RTO, the inspector has the right to refuse to recognize such expenses for tax purposes.

What it is

Expendable Cash Order (RKO) - This is one of the documents of the cash discipline, which is drawn up for each issuing Cash from the cashier. RKO is formed in one copy by the accounting officer and is signed by the head of the organization, the chief accountant, the cashier and the person receiving the money.

noteSince June 1, 2014, there is a simplified procedure for maintaining cash discipline, according to which individual entrepreneurs are more do not obliged Register cash documents (PKO, RKO and cash book).

Blank RKO (form KO-2)

Expendable cash order (CO-2 form), operating in 2019:

• download format in Word format;
• download the blank in Excel format.

How to fill the RKO.

Instructions for filling out the consumption cash order form

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

In line "OKPO code" You must specify the OKPO code in accordance with the notification received from Rosstat. If the code was not assigned, put a dash.

In field "Document Number" It is indicated by the RKO's sequence number (the numbering of the arrival and expenditure checks during the year should be continuous, and from the beginning of the next year it is reopened).

In field "Date of preparation" It is indicated by the date of issuing money from the cash register in DD.MM.MGYGG format (for example, 03/05/2019). RKO must be decorated on the day of issuing money from the box office, so the date of issuing money and the day of the order formation coincide.

Block "Debit":

In graf "Structural Division Code" It is indicated by the code of the division of the organization issuing RKO (if there are no structural units in the organization, put a dash).

In graf "Corresponding account, subaccount" The number of the account is indicated, the debit of which reflects the issuance of money from the cash register in accordance with the accounting account plan:

• 51 - Delivery of money to the bank to enroll in the current account;
• 60 - calculations with suppliers and contractors;
• 70 - settlements with workers on wage;
• 71 - calculations with subsessions;
• 73 - calculations with employees for other operations;
• 75-2 - settlements with founders for income payment.

Count "Analytical Account Code" Filled only if there are appropriate codes.

In graf "Credit" The accounting number is indicated, on the loan of which is reflected in the issuance of money from the cashier (as a rule, this is an account 50.1 - "Cassa").

In graf "Amount" Specified by the amount of money issued from the box office.

Count "Target code" Filled if the organization uses the corresponding coding system in its activities. In this case, the appointment code for the use of retired funds is indicated.

In line "Note" It is indicated by the physical personality (in a given case, for example Ivanov Ivan Ivanovich) or the name of the organization to which it is necessary to issue money.

In line "Base" It is necessary to specify the basis for issuing money from the cash register, for example: "Issuance of material assistance" or "Delivery of money in the bank" etc.

In line "Amount" I specifies the amount of money issued from the cashier. At the same time, the rubles are written from the capital letter, and a penny numbers. In the unfilled fields you need to put a dashboard.

In line "Application" The attached primary documents are reflected with their numbers and dates, on the basis of which money is issued from the cashier (power of attorney, receipts, orders, statements, etc.).

Note: The supervisor is not necessary to sign on the RTO, if it makes a permitting inscription on the accompanying documents to the consumable cash order.

Line "Received" Fills the person who is issued money from the cashier. In it, he indicates the resulting amount of money (at the same time, the rubles he needs to write in words from the capital letter, and a penny - numbers). Next is the signature and date of receipt of money.

When issuing money to RTO, the cashier must check identity Recipient (passport or other document). The cashier indicates the name, number, date and place of issuing this document in the appropriate line of the RTO.

Line "Gave the cashier" Filled by the cashier only after issuing money to RKO. In it, he puts his signature with decoding (surname and initials).

Fully filled a warrant stays at the box office Enterprises (and not issued by the recipient of money) and serves as confirming that the cash was issued on legal grounds.

note, In the expendable cash order, it is forbidden to make corrections.

Samples of filling RKO in 2019

Below are samples of filling out the intake of the expendable cash order in 2019:

Issuance of money in calculations with suppliers and contractors

Issuance of money to provide material assistance to the employee

Issuance of money for their further delivery