At any enterprise, it is impossible to get it easy or to make money in the cashier - this fact must necessarily be fixed documented. Cash operations for cash issuance within the company are usually made up with a consumable cash order, or RKO. This is primary accounting documentwhich is filled in a unified form KO-2.
Rules for registration of RKO
The expenditure document is prepared by the accounting department in a single copy, since it is not issued to the receipter to the recipient, but remains for reporting at the checkout. The cash order is signed by the head of the enterprise and the employee of the accounting, endowed with the right of signature on the cash documents. If accompanying documents with the director resolution are attached to the expenditure order, then it is no longer necessary to sign on the RTO.
RKO applies with any way of keeping accounting: and with paper, and using software. If the "consumator" is not formed automatically with software, it is drawn up according to the approved form, more often on the computer, but it is not forbidden to fill it from hand on a special form (download the consumable form cash Orders can ). The main rule - the document must be filled with picking up, without mistakes and blots.
Each RCO has its own registration number, which he is assigned in order from the beginning of the calendar year. The sequence number is fixed in the PKO and RKO registration journal, which is carried out in the form of KO-3.
List of props of RTO and the order of their fill
Let us turn to the study of the Ko-2 form: what graphs are contained in it, and how to correctly fill out the expendable cash order.
1. The field "Organization" is intended for the name of an enterprise in which cash is issued.
2. The field "Structural unit" is filled, if the company has offices, and when designing accounting documentation It is customary to clarify which division creates a payment document. In other cases, this field can not fill.
3. In the "Codes" field, the document codes are indicated in accordance with the certificate of the State Statistics Committee. For Blanca RKO code OKD - 0310002.
4. The Count "Document number" contains the RTO number under which it is registered in the journal.
5. Next to the sequence number is the cell "Date of compilation" - indicates the date of formation of a document in the format of DD.MM.YYYY.
- "Debit. The code of the structural unit "is filled in the same case as item 2;
- in the field "Debit. Corresponding Account »The debit account number is written (subaccounts) accounting wiring According to the described operation;
- "Debit. The code analytical accounting"- indicates the code of the correspondent account from the previous point, if analytical accounting is conducted in the organization;
- the "Credit" field is indicated by a credit account (usually a cash account) on the issuance of cash;
- count "Amount, rub .Kop." - the sum of the consumable funds in digital terms (in rubles and pennies);
- the target code is filled with the need if the encoding in the organization applies.
This expendable cash order unit is designed to fill in accounting in accordance with the organization's account plan. IP can leave the field "Debit" and "Credit" to leave empty.
7. In the "Vedas" line, they are prescribed completely surname, the name and patronymic of the person who is issued, in the duty case ("to whom").
8. Row "Base" - indicates the assignment of spending issued tools (for example, an advance on travel expenses, Issuing wages etc.).
9. In the field "Amount", the amount of payment is indicated in words: From the beginning of the line, from the capital letter, in rubles completely, without reducing (including the word "rubles"), the amount of kopecks are written by numbers, and the word "kopecks", "kopecks" - Also entirely.
10. The Count "Appendix" contains details of documents, on the basis of which the monetary operation is carried out (No. and the date of the order, receipt, statements).
11-12. The following two lines are designed for signatures of the head and accounting. Here are the position (director, chief (senior) accountant), signatures of authorized persons with decoding.
13. The "got" field fills the recipient: the amount in words exactly as in paragraph 9.
14. Under the string "Got" the recipient launches the current date and its own signature.
15. In the "software" field, the proprifers passport details are indicated (series, number, place and date of issue) or another document certifying the personality.
16. The last string is filled with a cashier issued cash: signature and transcript of signature.
If the cash issuance is made not in rubles, but foreign currency, Filling RTO occurs, respectively, indicating the calculated currency.
In all the graphs, where no information is made, foolings are put. To make a right document correctly, use the sample of the expenditure cash order on our website.
Issuance of money on RKO
All cash transactions in enterprises should be carried out in compliance with the cash discipline. This means that the cashier can give the expenditure amount only to the person whose name is indicated in the warrant. The identification of the recipient's identity is carried out on a passport or another document. In organizations, it is allowed to receive money on official certificates if there is a photo and the signature of the owner.
There are cases when the person for whom the money is intended cannot receive them personally, but entrusts it by proxy. Then the surname, the name and patronymic of the Trustee are indicated in the column "to issue" after the principal data. At the same time, power of attorney will be a mandatory application to the RTO, and its details are entered in the application field.
Expendable cash order is one of the documents of the cash discipline used to design each issuance of cash from the IP or organization's cash register.
RKO is formed in one instance and signs:
Leader of the organization
Cashier, chief accountant or accountant (with their absence - face replacing them)
Recipient of cash
The completed expenditure order remains at the checkout. But before that, it needs to be registered in the log of receipt and expenditure check documents ().
Corrections and blots in RKO are categorically not allowed!
ATTENTION:from June 1, 2014 installed new order Keeping cash operationsaccording to which IP may not make an appreciative and expenditure order, as well as do not lead cash Book (Instructions of the Central Bank of the Russian Federation No. 3210-y).
Instructions for filling out the expenditure cash order
(Click on this field to appear detailed information)
Row "Organization". It is indicated by the name of the organization (for example, "Carrot LLC"). If RTO fills the IP, then we indicate (for example, IP Sergeev P.P.)
The line below indicates the name and code. structural unit In the organisation. If there are no structural divisions - the dummy is put.
Row "OKPO code".Specifies the OKPO code according to the data in the notice of Rosstat.
Field "Document number".It is indicated by the RTO's sequence number in accordance with the log of receipt and expenditure check documents. According to the rules cash documents Numbered in order from the beginning of each calendar year.
The field "Date of compilation". Indicate the date of issuing funds from the cashier! And nothing else. The date is indicated in the format - DD.MM.YYYY. For example, 02.06.2018.
Table Block "Debit" (IP does not fill it):
We write Structural unit codeorganizations (if available), which is done by RKO.
Count"Corresponding account, subaccount."The account number is indicated, the debit of which reflects the issuance of cash from the cash register according to the accounting account plan, for example:
51 - Delivery of funds to the bank for enrollment on the R / s
60 - Calculations with suppliers and contractors
70 - Calculations with staff on wages
71 - Calculations with subsessions
73 - Calculations with staff for other operations
75-2 - calculations with founders for income payment
Count "Analytical Accounting Code. The corresponding account code specified in the previous column is reflected (provided that such codes are provided in the organization).
Count "Credit.The account number is indicated, on the loan of which reflects the issuance of funds from the organization's cash register. Usually this account is 50.1 - "Cashier". IP this graph is not filled.
Count "Amount".Wrongs the amount of money issued from the cash register.
Count "Target Code". Specifies the application code for the use of retired cash. This graph is filled only if the organization applies the corresponding coding system.
Row "Verify".Is indicated in the duty case (who?) FULL individual Or the name of the organization to which money is issued.
Row "base".The basis for issuing funds is prescribed (content financial operation). For example, "cash cash with cash"; "Cash issuance to accounts on economic costs."
Row "Amount".We indicate the amount of funds that are issued from the cashier. At the same time, rubles are indicated by inapplication with a capital letter, and a penny - numbers. If there is an empty line after writing the amount in rubles - it puts in it.
Row "Appendix".The attached primary and other documents are indicated, on the basis of which money is issued (orders, applications, receipts).
The following lines are signatured leader of the organizationand Chief Accountant(Or another authorized person on this). The signature of the head in the RTO is optional, provided that in the documents attached to the consumance, it gave permission to conduct an operation.
The string "got".Filled by the person who is issued cash from the cashier. At the same time, rubles are indicated by inapplication with a capital letter, and a penny - numbers. If there is an empty line after writing the amount in rubles - it puts in it. The recipient's signature and the date of receipt of money is set below.
When issuing money on the expense order, the cashier requires to present a document (passport, military ID, driver's license, etc.), certifying the identity of the recipient. In the next line, the cashier records the name, number, date and place of issuing this document.
The string "issued a cashier."The cashier puts its signature with decoding, but only after issuing funds to RKO.
- Samples of filling RKO -
Cash issuance in account (pictures increase)
Cash to the Bank
Issuance of salary staff
Issuing money for material assistance employee
Expendable cash order - blank, the form of which is officially approved at the level of federal legislation. What is the structure of the relevant document, how the expenditure cash order form is correctly filled and what has changed in its design in 2019, find out from our article.
How best to download RTO form - in Word or other format
The supplical cash order form can be represented in 2 main formats - Word and Excel. Each of them has its advantages and disadvantages.
Word documents are opened in a larger number of programs - in common operating systems (Windows, Linux, MacOS), as a rule, there is always a pre-installed software that can work with the files of the corresponding format.
With excel files, it works correctly with respect to some solutions - Microsoft Excel, Open Office Calc and their analogues, including "cloud" types of software. As a rule, in the modern OS by default they are not installed.
If you decide to download an Excel consumable cash order format, then at your disposal will be a more versatile file. For example, when it is created in the same version of Microsoft Excel, it is recognized without any problems in any other, and in most cases also in third-party programs. While Word files due to the characteristics of their structure are not always correctly recognized in programs different from those in which were created.
Another argument for downloading the RKO form in Excel is the convenience of filling it on the computer. File Structure this type Such is that the accountant is harder to be mistaken with the filling of the necessary data on the PC, since cells for entering information are highlighted. When filling in a Word document, there is a probability of mistake to affect other elements of document formatting, as a result of which its structure can be broken.
What a unified form must match the RKO form
In accordance with the provisions of the Bank of Russia's instructions from 11.03.2014 No. 3210 russian organizations are required to use as a form of RKO unified form KO-2 (corresponding to the number 0310002 in OKUD). This form approved by the Resolution of the State Committee of the Russian Federation of August 18, 1998 No. 88.
Read more about Legislative Requirements for Primary Documents Read the article "Primary document: requirements for the form and consequences of its violation" .
NOTE! From 19.08.2017 there are new rules for maintaining cash transactions, you can familiarize yourself with whom you can.
How to download the form of the RKO for free
You can download the consumables in the form of KO-2, that is, fully appropriate in its structure the requirements of the legislation, you can on our website:
NOTE! It is important not only to download an ultimate form in one of the presented formats, but also to make sure that the file does not have an attribute "read-only" (otherwise it will not be possible to edit it). To do this, you need to find it on the disk, click on it with the right mouse button, select "Properties" and remove if necessary, a tick opposite the corresponding attribute.
Download Expendable Cash Order — This is still half an end, the following task will arise - to fill it correctly. Consider key points This procedure.
Do I need to print the CAS-2 expendable cash order blank
Filling the RTO can be carried out both on a computer - followed by printing and manually - using an already printed form (clause 4.7 of instructions No. 3210-y). Automated solutions can also be involved - in this case, the printout of the RTO is optional (orders are stored in the memory of the corresponding programs and are signed by the EDS). True, in the latter case, the organization will have to buy electronic signatures For all persons who need to sign on these documents: to the head, chief holder, a cashier, as well as other employees (including reporters).
A filled sample RKO may look like this:
This completed sample of the expenditure cash order can be used as a sample for the cashier of your organization.
What to pay special attention, Filling a blank of the expendable cash order:
- in the column "OKPO code" it is necessary to specify the data corresponding to what is contained in state statistics registers;
- if an enterprise does not have structural units, then in the appropriate graph form you need to put a dashboard;
- in the column "document number", the RKO number should be recorded in order, as a rule, the calculus begins on January 1 of each year;
- the sum in the table part of the form can be indicated in rubles and kopecks through the comma or hyphen (for example, 200.75 or 200-75);
- to the "Target Code" item, the data is made only if the organization in practice uses a system of codes for which the flow rate and coming of cash is determined;
- in the "Amount" paragraph, which is located below the table, should indicate the amount of funds issued in RKO, in rubles - in words of the title letter, in a penny - numbers;
- in the category "Basis" you need to specify the content of the economic operation
- the "Appendix" column contains information about the document, which is the basis for the cash transaction (for example, it may be payment statement - When issuing salaries in cash), indicating the number and the date of its compilation.
Read more about filling out the payment statement, read in the article. "A sample of filling out the payment statement T 49" .
If RKO fills the IP, which does not hire the cashiers, then its data should be in the column "issued". If IP does not hire an accountant, only his signature as the leader of the organization should stand on RKO.
Innovations in the design of RKO 2019
Fortunately, changes in the order of filling RKO in 2019 was not. They were before. Thus, on 19.08.2017, the indication of the Central Bank of the Russian Federation dated 19.06.2017 No. 4416-y, which made a number of changes in the order of filling and issuing expenditure cash orders:
- The cashier is entitled to make up at the end of the working day one RTO for the entire amount issued for the day from the cashier, but provided that the money issued is the fiscal documents of the online ticket office.
- The cashier is obliged to check whether there is a signature of the chief and accountant or director to RTO, however, the signatures from now well referred to the samples only if the document amounted to on paper.
- If RKO is decorated in in electronic format, The beneficiary of money has the right to put its electronic signature on the document.
- You can give money under the report by order of the director, the application from the accounting program is now not necessarily asking. However, the selected procedure for issuing funds (according to the application or order) should be consolidated in the settlement facilities.
- The debt of the employee for the previously obtained Avans is no longer a reason for refusing to refer to the new issuance of accountable funds.
Read more about all changes in order to issue a report.
RESULTS
Expendable cash order is filled with cash from the cashier. The rules of its filling are strictly regulated and regulated for the most part indicating number 3210-y. In 2019, it is necessary to fill in RTO for well all familiar rules.
Expendable cash order is a document that accompanies any issuance of money from the company's office or IP. This can be a finance employee to purchase the goods needed for the work (office, flowers for landscaping office, sending letters, etc.), payments for salaries, payment of the counterparty of the advance, the allocation of funds to the cashier for their availability at the store office and so on.
Register the expenditure order - be sure. Its blank - the form of CO-2 established by law.
Rules for filling out the expenditure cash order
The expenditure order is drawn up at the time of issuing money from the box office. You need to write it in a single instance.
Penalties for improper maintenance of the expenditure cash order
Incorrect management of cash orders is considered a violation of the procedure for working with cash operations. For this may be imposed fines (according to the Code of Administrative Offenses of the Russian Federation):
- on the organization of 40,000 to 50,000 rubles;
- on her leader in the amount of from 4000 to 5000 rubles.
The main form, drawn up when issuing cash from the company's cash register, is the expenditure cash order (RKO). It must be filling out every time the cost of money during the implementation of economic or other activities is carried out. The procedure for conducting a cashier operations permits not to apply RCO only entrepreneurs leading accounting in a simplified version.
Joined since 2014 normative act Determines that it is possible to apply not only the standard form of KO-02, but also designed taking into account the needs and features of their own bonds.
The expenditure order can be drawn up by an accountant, including the main, cashier, the head of the company (in the absence of an accounting department) or a hired specialist attracted under the contract. In this case, all the necessary signatures affix the director of the organization.
A form purchased in the printing house can be used, as well as filled with specialized programs. The consumator should not contain any corrections, otherwise it is invalid. If the error is allowed, the document must be reissued in the correct option.
The basis for spending money, with the exception of salary, is a statement of an employee signed by the director of the company with an indication of the use of spending.
The discharged form is presented to the cashier that accepts it, checks the correctness of filling, the presence of all necessary signatures. Further, he fixes it in the registration log.
Before issuing cash executive Must be requested by their recipient a certification document. After reconciling with it, the cashier into the corresponding graphs enters the details of the passport or other document. Then the employee of the cashier transmits the cash to their recipient who needs to be recalculated and in the correctness of the amount to sign in the consumility.
Important! If the issuance of money is carried out by a trusted person, then a power of attorney is also checked with a passport, after which it is applied to RKO.
Employees salary may be issued on payment or payment statements. In this case, when they are closed are also compiled expendable orders For final sums. The document is then transmitted to the cashier, which on it puts the "paid" stamp. Together with the report of the cashier at the end of the day RKO gives up in the accounting department.
Pay attention!Employees who were issued money on or implementing economic costs should report on their spending. Receiving money in the cashier is carried out on the basis.
Expendable Cash Order Filling Sample
Consider the sample of filling RKO.
At the top of the document, the company name is written and its code according to OKPO directory. If the form relates to any specific unit, then its name must be specified below. Otherwise, "-" is installed here.
On the right of the document "Expendable Cash Order" name, the sequence number and date of its design is recorded. The latter must have a kind of DD.MM.YYYY.
The following table introduces data accounting - Corresponding accounts on the debit and loan, the codes of structural divisions and analytical accounting - if used in the enterprise. Then the amount of RKO numbers is recorded. The "target code" field should be filled only if the firm has developed and use the necessary coding system.
In the field "Verify" full full name is recorded. A man who is released cash from the cashier. Not allowed here to enter the name of the enterprise.
IN field "Base" The reasons for which money is made are indicated. For example, the "salary", "renting to the bank", "daily", etc.
In the "Amount" field, the amount of the document will be written in words.
IN field "Appendix»Indicate the names of documents on the basis of which this operation - statement of the employee, payment statement, receipt, etc.
The document is then signed by the head by the head of the company and the chief accountant who put their personal signature.
Important! Below the recipient must write a manually received amount in words and without abbreviations, put the date of receipt and personal signature. Then indicate full details document certifying the person - passports, passport, military ticket, etc.
Cash Order Signs Cash Worker. Further, all consumables and profitable monetary operations Entered in.
Nuances
If the cash is issued legal entity, In the "Submit" field, the employee's personal data is indicated. In the field "Appendix" you need to record the details of a power of attorney to receive money, which is applied to the expenditure order.
When you pass the cash to the bank in the "Vedas" field, it is impossible to write "Revenue", since this is contrary to the procedure for conducting cash transactions. There must be indicated by F.I.O. An employee who performs this action, he paints in a document in obtaining money.
