Correct filling of rko. Expense cash order: its meaning and filling

Registration of incoming and outgoing cash orders is carried out according to certain rules. Let's look at the basic instructions.

Nuances

Incoming and outgoing cash orders signed by the responsible employee immediately after the relevant transaction has been completed. The documents attached to them must be canceled with a stamp or the mark “Paid”. In this case, the date must be entered to avoid reuse of papers. According to the current rules, no corrections are allowed, even if they are agreed upon.

Form KO-1

You need to fill out the receipt order in one copy. The form consists of 2 sections. The first is a direct receipt order, and the second is a tear-off slip - a receipt. The latter is issued to the person who deposited the funds. The line "Base" indicates the content of the operation performed. For example, this could be “payment of invoice No. 321 dated February 1, 2017.” The "Including" field shows the VAT amount. The amount is indicated in numbers. If no tax is provided, then you should write “Without VAT”. The "Attachment" field lists the documents that accompany the order. The corresponding account is set depending on the source of funds. The department code is indicated by the operator of separate structural departments of the enterprise. The "Debit" cell should contain the cash account in accordance with the plan. The numbering of documents is continuous and is established for one year. The form should not contain numbers written out of order or duplicate codes. OKPO is considered a mandatory requirement. The information is indicated in accordance with the certificate issued by the state statistics body. The name of the organization is indicated in the same form in which it appears in the constituent documentation. If the company has approved analytics codes, they must be indicated in the order. There is a “purpose” cell on the document. It is completed only by non-profit enterprises with appropriate funding.

Features of certification

The receipt order is endorsed by the accounting department. If there are no specialists authorized to endorse the document, then this is done by the head of the enterprise. The director of the organization, by his order, may assign the responsibility for signing orders to another employee. In this case, the manager must agree on his candidacy with the chief accountant. If the director of an enterprise independently conducts financial transactions, then receipts, expenditure cash orders, cash book drawn up and signed by him.

Stamping

The imprint should be located on the part of the form marked “MP.” and grab the receipt. The legislation does not provide special rules for affixing a seal. In practice, it is customary to place 60% of it on the main part, and 40% on the receipt. Some recommendations are given in Resolution of the State Statistics Committee No. 88 of August 18, 1998. The legislation also does not establish a specific list of details that must be placed on the operator’s seal. It is advisable to include in the stamp information that was previously considered mandatory:

Document for issuing funds

The expenditure order is also issued in one copy. When issuing funds to an employee for reporting, the form should be drawn up in accordance with his written application. It can be in free form. The application must be signed by the head of the enterprise. It states:

1. Amount to be issued.
2. Term.
3. Date of.

The "Base" field indicates the operation performed. For example, this could be “refund of overexpenditure according to report No. 123 dated March 2, 2017.” In the "Attachment" field, primary and other documents are indicated. At the same time, their numbers and dates of compilation are given. Applications can be applications for the issuance of funds, invoices, and so on. Rules for registration f. KO-2 are provided for in the Methodological Recommendations approved by Goskomstat Resolution No. 88. It is not allowed to make any corrections to the expenditure order. The document is also signed by the chief accountant, manager or other person authorized by him. Entrepreneurs who keep records of costs and income or physical indicators, according to tax legislation, may not issue expense vouchers.

Operator actions

When issuing funds for expense orders, the cashier must check:

1. Availability of required signatures and their compliance with the samples.
2. Equality of amounts indicated in words and numbers.
3. Availability of documents provided in the form.
4. Compliance with full name in the order information provided by the recipient.

After this, the operator prepares the required amount and hands over the payment document to the person receiving it. In the order, the recipient must indicate the number of rubles (in words) and kopecks (in numbers). The person also signs and dates it. The operator must count the prepared money. In this case, the recipient must see how the cashier does this. The subject who accepted the funds also recalculates them under the supervision of the operator. If this is not done, the recipient subsequently cannot make a claim to the cashier for the amount issued. After this, the operator must sign the payment document.

Important points

The cashier issues funds exclusively to the person whose information is indicated in the order. The latter presents a document confirming his identity. If the issuance is made by power of attorney, it is necessary to check the compliance of the full name. recipient, given in the order, information about the person represented. A document confirming the authority of the actual recipient is attached to the payment form. If several payments will be made under the power of attorney or in different organizations, a copy is attached to the order. The original must remain with the operator who made the last issue.

Accounting for incoming and outgoing cash orders

At the enterprises that draw up the documents discussed above, control over transactions with funds must be ensured. To do this it is necessary to conduct journal of cash receipts and disbursements. It records the details of payment forms before they are transferred to the operator. Orders issued on statements for the issuance of salaries and other similar amounts are entered into the book after the funds are provided to the recipients. The corresponding rule is enshrined in the Instructions approved by Resolution of the State Statistics Committee No. 88.

In practice, the question often arises: for what period is it necessary to open a journal for registering incoming and outgoing cash orders? It is worth noting that the legislation does not provide for any time limits. In this regard, issues relating to the period of use of the journal are decided by the accountant independently. You can open the book for a year, month, quarter. The number of operations should be taken into account when making an appropriate decision.

Responsibility for violating the rules

Measures provided for by law are applied to enterprises that do not comply with instructions for conducting cash transactions. Liability is established by various regulations. Among them is Presidential Decree No. 840 of July 25, 2003. Chapter 15 of the Code of Administrative Offenses provides for Article 15.1. It fixes penalties for violating the rules of working with cash and the procedure for carrying out cash transactions. In case of exceeding the amounts intended for settlements with counterparties, non-receipt (partial or full) of received funds, non-compliance with instructions for storing free money in excess of limits, an administrative fine is provided: 40-50 minimum wages - for officials, 400-500 minimum wages - for organizations.

Conclusion

Placing orders is a very responsible task. As stated above, corrections, errors and blots are not allowed in the documents. The operator responsible for drawing them up must remember that the order is a form of strict reporting. Therefore, documents should not be damaged. If any of the required details are missing, the completed order will be considered invalid.

It is impossible to imagine our society without transactions related in one way or another to money. Every day, countless organizations exchange funds with individuals. And naturally, special documents have been created to ensure the legitimacy of this process. One of such documents is RKO.

• .Excel

A cash order is a document upon presentation of which funds are received from the cash register. This document has a unified form KO-2, confirmed by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

According to Articles 14 - 21 of the “Procedure for Conducting Cash Operations in the Russian Federation,” approved by decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40, there are certain regulations for filling out the KO-2 form and issuing cash from cash desks of organizations.

In what cases is the KO-2 form used?

According to Bank of Russia Regulation No. 373-P, the use of form KO-2 is permissible in the following cases:

• If it is necessary to transfer the organization’s cash proceeds to the bank’s current account.
• When cash needs to be used by an employee to carry out business activities for the purposes of this organization. In this case, the document must indicate the amount of funds to be issued and the period for which it is issued.
• When issuing funds to an employee for personal expenses.
• When cash is needed for the needs of the enterprise (for example, equipment repair), then the document indicates a specific purpose for issuing it, which does not contradict the Directive of the Central Bank of the Russian Federation No. 1843-U.
• When a private entrepreneur withdraws money for the needs of his own private enterprise, while there are no other employees in his enterprise except him.

Filling out a cash receipt order

Only an accountant (or the person responsible for this) has the right to fill out the document. The document is issued in a single copy.

If there are errors in the design, the document is considered invalid.

Header Filling

The title of the document must indicate the name of the organization and, if available, the name of the structural unit. Otherwise, a dash is added.

Filling out the column

The form code according to OKUD (all-Russian classification of management documentation) is 0320002. The enterprise (organization) code according to OKPO (general classification of enterprises and organizations) can be found in Rosstat (formerly Goskomstat).

The document number must correspond to the number in the journal for registering incoming and outgoing cash documents. The journal has the form KO-3.

The date of drawing up the cash receipt order must correspond to the date of cash disbursement from the cash register. In the corresponding column the date is indicated in Arabic numerals in the following format: DD.MM.YYYY.

The column “Debit, structural unit code” must be filled in if the operation for issuing money is carried out in a structural unit of the organization (a structural unit is a department that works in an individual direction and does not intersect with the main activities of the organization except for the personnel department, accounting and general administration. An example of such a unit : store department). Otherwise, a dash is added.

The column “Debit, corresponding account, subaccount” must indicate the account number and, if necessary, the number of the subaccount, the debit of which reflects the withdrawal of funds from the organization’s cash desk. In other words, the account number to which the funds should be received must be indicated here.

In the column “Debit, analytical accounting code” the corresponding accounting code for the account specified in the column “Debit, corresponding account, subaccount” is indicated. This column is filled in if the organization provides for the use of such codes. Otherwise, the column is crossed out.

The “Credit” column must contain the account number for the credit of which funds are withdrawn from the cash register. That is, the account number from which the money is transferred.

In the column “Amount, rub. cop.” The amount of money issued from the organization's cash desk is indicated in Arabic numerals in Russian rubles.

In the column “Purpose code” the code for the purpose of using the received funds is indicated. This column is not filled in if the organization does not use the appropriate coding system.

Filling lines

Filling out the lines in the KO-2 form is done as follows:

• In the line “Issue __” the full name of the person to whom the funds are issued is written in the dative case.
• In the line “Base __”, the accountant must indicate the content of the financial transaction, that is, the purpose, reason, or on what basis the funds are transferred to this person. Depending on the purposes described in paragraph “In what cases is Form KO-2 used”, the following is written in the line: “Cash proceeds for transfer to a bank account”, “To pay for services”, etc.
• The line “Amount __” indicates the amount of money withdrawn from the cash register. Moreover, rubles are indicated in words from the beginning of the line and with a capital letter, and kopecks - in numbers. The remaining space after recording is crossed out. It should also be noted that if in the column “Amount, rub. cop.” the amount issued is indicated in kopecks, regardless of the numerical value (for example, 500-00), then the line must also indicate kopecks (“Five hundred rubles 00 kopecks”). If the value in kopecks (500-) is not indicated, then it is not indicated in the line (“Five hundred rubles”).
• The line “Appendix __” indicates the attached documents on the basis of which funds are issued from the cash register.

If funds are issued to a person from a third-party company, then among the documents he must have a power of attorney from his organization to receive funds .

Video: how to fill out a cash receipt order

Requirements for the operation

An expense cash order issued by an accountant must be registered in the journal for registering incoming and outgoing cash documents. Next, it is signed by the manager and chief accountant (or a person with appropriate authority). It is worth noting that the manager’s signature is not required if it is present in other documents attached to the consumable.

A correctly completed form is handed over to the cashier, who is obliged to check the correctness of the document and require identification. The cashier is obliged to issue funds only to the person whose details are indicated on the form. If a mistake was made when filling out the form, the cashier must return the form to the accounting department.

Next, in the line “Received __”, the person to whom the money is given from the cash register must indicate the amount received, filling out with his own hand according to the same rules as for filling out the line “Amount __”, sign and put the date in the appropriate lines.

Funds can be issued in both Russian and foreign currencies

After carrying out the operation of issuing money via cash settlement, the cashier is obliged to record the recipient’s passport details in the line “By __”. Then, sign, give a transcript of the signature and enter the date of the operation in the appropriate lines. In the documents attached to the consumable, he must put a stamp “Paid” or stamp them indicating the date of the operation

It is important to remember that the order form remains at the cash desk after the money is issued!

Maintaining cash registers in electronic form

Maintaining RKO is also possible in electronic form. It is important that the design corresponds to the unified KO-2 form.

You can maintain the KO-2 form in special programs, for example, “BukhSoft online”, “1C: Accounting”, etc. At the same time, the sequence and rules for filling out the document are preserved.

The executed document in form KO-2 must be printed on a printer before cash is issued. After printing, it is signed by authorized persons, and the further procedure does not differ from that described above.

Thus, withdrawing funds using an expense cash order in the KO-2 form is completely legal and should not cause difficulties in use.

Any transactions with funds at the cash desk of an enterprise are accompanied by relevant documents: cash receipt and debit order, payroll, invoice, etc.

And both when receiving and when issuing money.

The issuance of money from the company's cash desk is regulated by special instructions.

According to the procedure, you can arrange the withdrawal of money from the cash register in several ways, each of which has its own document.

It could be:

1. payroll,
2. payment statement
3. expense cash order (RKO).

Where and how to use an expense cash order, filling rules

So, when issuing money from the cash register, you should fill out an expense cash order, which is represented by form No. KO-2 and approved by the Ministry of Statistics.

An expense cash order is issued only in cases where cash is issued to a person who is or is not an employee of the enterprise.

Also, an expense cash order is issued for the cashier, who takes money from the cash register for the purpose of further transfer to a bank employee for depositing it into the company’s account.

Another case when registration of cash settlement is required is the issuance of the total amount of funds to employees or managers, according to the payroll or payroll.

As with any bank or cash document, strict requirements are imposed on cash registers.

There should be no corrections, blots, or ink stains on the cash receipt.

It is allowed to fill out the order with a pen with dark ink, using a typewriter, printer and other mechanical devices.

In this case, records made on these devices should be stored for as long as these documents will be stored.

Details of the cash order form

You can download a free sample form and cash receipt order on the Internet.

The cash receipt order form, being a banking document, has details that must be filled out without fail.

1. details – name of the enterprise. This RKO line requires entering the full or abbreviated name of the enterprise or organization from whose cash desk cash is issued. This information can be found in the company's charter or any other document.
2. requisite - identification code. When opening, the enterprise is entered into the Unified State Register, receiving its own identification code. Those companies and organizations that have their own stamp, with the name and enterprise code indicated on it, can put an imprint on this line.
3. details – document number. Here the accountant must indicate the serial number under which cash settlements are registered in the journal for recording incoming and outgoing cash documents. This cash journal of form No. KO-3 shows the movement of cash in the cash register for one purpose or another.
4. details – date of document preparation. This prop is one of the main ones. It is worth noting that the date of compilation of the RKO must coincide with the date that appears in the registration journal.
5. details – corresponding account. Corresponding accounts may be different depending on the purpose for which money is issued from the cash register. This line in RKO shows information about correspondence, which allows you to keep accounting records in general registers.
6. details – codes for intended purpose and analytical accounting. In some cases, when an enterprise has introduced special codes for any business transactions, registration of cash and register management requires filling out these details. In other cases, when the company does not provide coding, you need to put a dash.
7. details - amount. The amount of cash that is issued to the recipient from the company's cash desk must be deposited in the cash register. This must be done twice: first in numbers, then in words, in the appropriate columns.
8. details – recipient of funds. This line indicates the name of the person receiving money from the cash register. In some cases, when money is transferred through an intermediary, the name of the trustee, that is, the actual recipient, is indicated after the name of the person to whom the money is addressed.
9. details – the basis for issuing money. This column indicates the reason why you need to issue funds from the company's cash desk. The basis can be either an oral or written order from the manager, or other reasons.

10. details – the amount of funds issued by cash settlement. This line shows how much cash was issued according to the issued cash order. This information is entered into the document exclusively in words, with a capital letter.

Read also Report on the intended use of funds received

11. Details – documents attached to the RKO. This line indicates documents that confirm the basis for issuing money, or in any way relate to the payment of money from the cash register. Such documents must be signed by the company's cashier and also marked with a special “Paid” stamp for redemption.

12. Details – signatures of the chief accountant and manager. The last detail that must be present in the cash receipt order is the signatures of the chief accountant, as well as the head of the enterprise.

If they are not at their workplace, only those employees to whom the manager or chief accountant has delegated this right have the right to sign the cash settlement form for the issuance of funds.

However, if a document already signed by the manager is attached to the order, then it is not necessary to sign the order itself.

Cash withdrawal by cash settlement

When all the details are filled in, the cash receipt order is ready to be transferred to the enterprise's cash desk.

It is important to remember that the completed expense cash document is transferred directly from the accounting department to the cash desk.

After receiving the RKO, the cashier checks that it is filled out correctly.

If the document is written incorrectly, it is sent back to the accounting department to be filled out again and correctly.

Only the person whose name is indicated on the document can receive cash on an expense document, only on the day indicated in the cash register.

When receiving funds from the cash register, the recipient is required to present documents proving his identity, from where the recipient’s personal data is transferred to the appropriate column.

If the funds are received by an employee of the company whom the cashier knows personally, or who has already received money from the cash register more than once, it is not necessary to fill out this line.

As soon as the amount under the cash receipt order is transferred to the recipient, he must independently indicate the amount in words in the document, put the date and his signature.

Maintaining accounting records at an enterprise involves the preparation of a number of primary documents. An expense cash order is included in the list of one of such documents. The basic rules for filling out and the form of the order form are approved and enshrined in legislative acts. Studying and knowing the rules will allow an individual entrepreneur (IP) to avoid mistakes in his practical activities.

Basic rules for filling and application

Expense cash order (hereinafter referred to as RKO) is a primary document used by an individual entrepreneur to reflect cash expenses in accounting. In fact, it is drawn up for each transaction of expenditure (payment) of funds from the cash desk of the enterprise in cash.

The procedure for conducting cash transactions at enterprises and, accordingly, the use of expense orders in accounting are enshrined at the legislative level. Such a regulatory legislative act is the Directive of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions of individual entrepreneurs”, last edition 03/11/14.

Let's consider the main rules for registering cash settlements.

Filling out an expense cash order can be assigned to:

• for the chief accountant - if available on staff;
• to the cashier of the enterprise;
• for a manager/individual entrepreneur – in the absence of the above positions on staff.

RKO is issued for a certain period. The validity period is one day, that is, funds must and can be received on the day it is drawn up. If this requirement is not met, a new order must be issued; actions to correct the date in the old one are not allowed.

The cash receipt order must be drawn up in a single copy.

Sample cash settlement form for individual entrepreneurs (example):

A correctly executed order must include the signatures of officials of the enterprise.

Who should and can sign the cash settlement agreement depends on the staff of the enterprise, namely:

• accountant and cashier;
• manager and cashier - in the absence of an accountant on staff;
• manager/individual entrepreneur – in the absence of an accountant and cashier on staff.

According to the Directive of the Central Bank, the order can be issued either in paper form or submitted in electronic form.

RKO in electronic form can be signed by an individual entrepreneur using an electronic signature.

When executed on paper, an expense cash order can be filled out manually or using software and hardware (computers). Filling by hand is rarely used as it is a rather lengthy process. But it cannot be avoided in the event of a computer breakdown or a lack of power supply at the enterprise.

The sequence of actions that must be carried out by a cashier when issuing funds from the cash register under cash settlement:

1. Check the presence of all necessary signatures on the document and compare them with the sample cards. Sample cards must be kept at the register at all times.
2. Check that the amount indicated in numbers corresponds to the amount indicated in words and there are no errors.
3. Pay attention to the actual presence of additional documents, if they are indicated in the RKO.
4. Reconcile the data of the cash recipient: last name, first name, patronymic and passport details must match those indicated in the cash register.
5. If there are no comments, the cashier issues funds from the cash register.
6. Together with the issuance of cash, he passes the order to the recipient for signature, then puts his own and certifies with a stamp (seal).
7. The cashier is obliged to make an entry for each cash register issued in the individual entrepreneur's cash book.

Attention! Correction of dates, names, and signatures in RKO is unacceptable.

There is a list of possible expense transactions at an enterprise that require the registration of cash and cash settlements. For example, this could be the payment of a monthly salary, stipends, the issuance of funds for reporting to an employee for a business trip, the issuance of cash to a separate branch (division) of the enterprise. Payment of monthly salary according to cash settlement services is carried out on the basis of the accrued salary sheet.

Sample of filling out cash settlement for salary (example):

The organization of the storage process of paper or electronic cash registers is carried out by the head of the enterprise.

The responsibilities of a manager also include:

• Providing the cashier with a stamp or seal (hereinafter referred to as seal). The stamp is affixed to the order when cash is issued. Also, the seal must be made properly with the obligatory indication of details.
• Ensure that sample signatures are available at the cash register. Sample signatures of persons authorized to sign cash documents must be provided.

An individual entrepreneur can put his seal on the RKO, but its affixing is not regulated by law, i.e. not necessary.

Filling out the approved RKO form

The form (form) of the accounting document under consideration was approved by the Committee of Statistics of the Russian Federation in the Resolution “On approval of unified forms for recording cash transactions...” No. 88, last edition dated May 3, 2000). The number of the approved RKO form, according to the resolution, is No. KO-2.

Sample of filling out cash register for individual entrepreneurs (example):

Let's take a closer look at the nuances of correctly filling out the form details:

• in the lines “Organization” and “Structural division” the full name is indicated, if there is no division, “——-” (a dash) is entered;
• “Document No.” and “Date” must be identical to the registration No. in the enterprise’s accounting journal;
• “Debit” cells (department code, correspondent/account number, analytical accounting code for correspondent account) are filled in when using individual entrepreneurs in accounting; if absent, put “———” (dash);
• line “Credit” - according to the chart of accounts, the account is indicated - 50 “Cash”;
• “Destination code” - must correspond to the purpose of issuance. A dash is added if the company does not use target codes in accounting;
• “Issue” - the recipient’s details are indicated, the full name is written down, abbreviations are not allowed;
• "Base". For example, you can indicate the following: advance payment for a business trip, issuance of financial assistance, issuance of scholarships, salaries, etc.;
• line “Amount” - filled in words. The empty space on the line is crossed out;
• cell “Amount” - fill in the digital value;
• “Appendix” - if there are additional documents, fill in the details of these documents, for example, a power of attorney.

Compliance with the above rules for filling out the form and the validity period of the order will help prevent gross errors and corrections when registering and using cash settlement services. A sample of the approved form can also be found on the website of the Russian Statistics Committee.

Expense cash order is a form, the form of which is officially approved at the level of federal legislation. What is the structure of the corresponding document, how to fill out the cash receipt order form correctly and what has changed in its design in 2019, find out from our article.

What is the best way to download the RKO form - in Word or another format

The cash receipt form can be presented in 2 main formats - Word and Excel. Each of them has its own advantages and disadvantages.

Word documents can be opened in a larger number of programs - in common operating systems (Windows, Linux, MacOS), as a rule, there is always pre-installed software that can work with files of the corresponding format.

Relatively few solutions work correctly with Excel files - Microsoft Excel, Open Office Calc and their analogues, including “cloud” types of software. As a rule, they are not installed by default in modern operating systems.

If you decide to download the cash receipt form in Excel format, then you will have a more universal file at your disposal. For example, when it is created in one version of Microsoft Excel, it can be recognized without problems in any other, and in most cases also in third-party programs. While Word files, due to the peculiarities of their structure, are not always correctly recognized in programs other than those in which they were created.

Another argument for downloading the RKO form in Excel is the convenience of filling it out on a computer. The structure of files of this type is such that it is more difficult for an accountant to make a mistake when filling out the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, there is a possibility of mistakenly affecting other elements of the document formatting, as a result of which its structure may be disrupted.

What unified form should the RKO form correspond to?

In accordance with the provisions of Bank of Russia Directive No. 3210-U dated March 11, 2014, Russian organizations are required to use the unified form KO-2 (corresponding to OKUD number 0310002) as a RKO form. This form was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

Read more about the legal requirements for primary documents in the article “Primary document: requirements for the form and the consequences of its violation” .

NOTE! As of August 19, 2017, new rules for conducting cash transactions are in effect, which you can familiarize yourself with.

How to download the RKO form for free

You can download an expense cash order in form KO-2, that is, its structure fully complies with the requirements of the law, on our website:

NOTE! It is important not only to download the current RKO form in one of the presented formats, but also to make sure that the file does not have a “read-only” attribute (otherwise it will not be possible to edit it on a PC). To do this, you need to find it on the disk, right-click on it, select “Properties” and, if necessary, uncheck the corresponding attribute.

Download cash receipt order — This is still half the battle; the next task will arise - to fill it out correctly. Let's consider the key points of this procedure.

Do I need to print out the KO-2 cash order form?

Filling out the RKO can be done either on a computer - followed by printing, or manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions can also be used - in this case, printing out cash settlement orders is not necessary (order files are saved in the memory of the corresponding programs and signed using an electronic digital signature). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign on these documents: the manager, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO sample may look like this:

This completed sample cash receipt order can be used as a sample for the cashier of your organization.

What you should pay special attention to when filling out the cash receipt form:

• in the column “OKPO code” it is necessary to indicate data corresponding to what is contained in the state statistics registers;
• if the enterprise does not have structural divisions, then a dash must be placed in the corresponding column of the form;
• in the “Document number” column, the cash settlement number should be recorded in order; as a rule, calculation begins on January 1 of each year;
• the amount in the tabular part of the form can be indicated in rubles and kopecks, separated by a comma or hyphen (for example, 200.75 or 200-75);
• Data is entered into the “Purpose Code” item only if the organization in practice uses a system of codes that determines the expenditure and receipt of funds;
• in the “Amount” paragraph, which is located below the table, you should indicate the amount of funds issued under cash settlement services, in rubles - in words with a capital letter of the first word, in kopecks - in numbers;
• in the “Grounds” column you must indicate the content of the business transaction
• in the “Appendix” column, information is provided about the document that is the basis for conducting a cash transaction (for example, it could be a payroll when issuing salaries in cash), indicating the number and date of its preparation.

Read more about filling out a payroll in the article “Sample of filling out the payroll statement T 49” .

If the cash register is filled out by an individual entrepreneur who does not hire cashiers, then the “Issue” column should contain his data. If the individual entrepreneur does not hire an accountant, only his signature as the head of the organization should be on the RKO.

Innovations in the procedure for registering cash settlements in 2019

Fortunately, there were no changes in the procedure for filling out cash registers in 2019. They were there before. Thus, on August 19, 2017, the instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-u came into force, which introduced a number of changes to the procedure for filling out and issuing cash receipts:

• The cashier has the right to draw up one cash settlement at the end of the working day for the entire amount issued during the day from the cash register, but provided that there are fiscal documents from the online cash register for the money issued.
• The cashier is obliged to check whether there are signatures of the chief accountant and accountant or director on the cash register, but signatures are now checked against samples only if the document was drawn up on paper.
• If the cash settlement is issued in electronic form, then the recipient of the money has the right to put his electronic signature on the document.
• You can issue money on account by order of the director; now it is not necessary to ask for an application from the accountable person. However, the chosen procedure for issuing funds (upon application or order) should be fixed in the Regulations on settlements with accountable persons.
• An employee’s debt on a previously received advance is no longer a reason for refusing a new issuance of accountable funds.

Read more about all changes in the procedure for issuing reports.

Results

An expense cash order is filled in when funds are issued from the cash register. The rules for filling it out are strictly regulated and are regulated for the most part by instruction No. 3210-U. In 2019, you need to fill out the RKO according to the well-known rules.