Our society cannot be submitted without operations, in one way or otherwise related to money. Daily countless organizations exchange cash with individuals. And naturally, special documents have been created for the legitimacy of this process. One of these documents is RKO.
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Expendable cash Order - This is a document, upon presentation of which the cash from the cashier is made. This document has a unified form of KO-2, confirmed by the decision of the State Statistics Committee of Russia of 18.08.98 No. 88.
According to Articles 14 - 21 "Procedure for conducting cash operations In the Russian Federation, "approved by the decision of the Board of Directors Central Bank Russia September 22, 1993 No. 40, there are a certain regulation of filling in the form of KO-2 and issuing cash to the cash desks of organizations.
In what cases is the form of KO-2
According to the provision of the Bank of Russia No. 373-p, the use of the KO-2 form is permissible in the following cases:
- If necessary, enumeration monetary revenue Organizations to the bank account.
- When cash, you need to use an employee to implement them entrepreneurial activities for the purposes of this organization. In this case, the document needs to specify the amount of funds to the extradition and the period for which it is issued.
- When issuing money an employee for personal expenses.
- When cash is necessary for the needs of the enterprise (for example, equipment repair), then the document indicates a specific purpose for issuing them, which does not contradict the instructions of the Central Bank of the Russian Federation No. 1843-y.
- When a private entrepreneur will remove money for the needs of its own private enterprise, while there are no other employees in its enterprise besides him.
Filling the expenditure cash order
Fill the document has the right only accounting worker (or responsible for this face). A document is issued in a single copy.
In the case of errors in the design, the document is considered invalid.
Filling a header
In the document header, you must specify the name of the organization and, if available, name structural unit. Otherwise, a dummy is put.
Filling graph
OKUD form code (all-Russian management documentation classification) - 0320002. Enterprise code (organization) in OKPO (general classification of enterprises and organizations) can be found in Rosstat (early Goskomstat).
The number of the document must correspond to the number in the registration log of the receipt and expenditure cash documents. The magazine has the form of KO-3.
The date of the compilation of the expenditure order must comply with the date of issuing cash from the cash register. The corresponding column indicates the date of Arabic numbers in the following format: DD.MM.YYYY.
The graph "Debit, the code of a structural unit" should be filled if the issuance of money is made in the structural division of the organization (the structural unit is called a department working in an individual direction and not intersecting with the main activity of the organization except the personnel department, accounting and general administration. Example of such a unit : Store Department). Otherwise, a dummy is put.
In the column "Debit, the corresponding account, subaccount, the account number must be indicated and the number of the subaccount, the debit of which reflects the dedication of funds from the organization's cash register. In other words, the account number should be specified here to which funds should be received.
In the column "Debit, code analytical accounting»The corresponding accounting code specified in the column" debit corresponding account, subaccount "is specified. This graph is filled in the event that the organization provides for the use of such codes. Otherwise, the graph is crossed.
Count "Credit" should contain an account number, on which the loan is removed cash from the cashier. That is, the account number from which the money is listed.
In the column "sum, rub. Cope indicated by Arabic numbers in Russian rubles money amountissued from the organization's office.
In the "target code" column, the application code for the use of received funds is specified. This graph is not filled in case the organization does not use the corresponding coding system.
Filling strings
Filling rows in the form of KO-2 is performed as follows:
- In the "Subject __" row, a fully name is written to the person to which funds are issued, in a dutiful case.
- In the "Base __" line, the accountant must specify the content financial operation, that is, the goal, the reason or on the basis of which reason is the transfer of funds this person. Depending on the objectives described in the "In which C-2 form is used," the following is prescribed in the line: "Cash revenue for transfer to the bank account", "for payment for services", etc.
- The line "Amount __" indicates the amount of funds removed from the cash register. Moreover, the rubles are indicated by the words from the beginning of the line and from the capital letter, and a penny - numbers. The remaining place after the recording is crossed. It should also be noted that if in the column "amount, rub. Cope The amount issued is indicated with a penny, regardless of the numerical value (for example, 500-00), a penny ("five hundred rubles 00 kopecks") should also be indicated in the string. If the value is not specified in kopecks (500-), it does not indicate it in the string ("five hundred rubles").
- The "Appendix __" line indicates the accompanying documents, on the basis of which funds are issued from the cashier.
If the funds are issued to the face of a third party company, then among documents it should have a power of attorney from its organization to receive funds .
Video: How to fill out the expenditure cash order
Requirements for the operation
The expendable cash order decorated by an accountant should be necessarily registered in the magazine registration of profitable and expenditure check documents. Further, it is subscribed by the head and chief accountant (or face with the relevant authority). It is worth noting that the charter's signature is not obligatory if this is available in other documents attached to the consumption.
The correctly filled form is transmitted to the cashier, which is obliged to check the correctness of the preparation of the document and require an identity card. Cashier cash is obliged to give only the person whose data is listed in the form. If an error was made at the design of the form, then the cashier is obliged to return the form into accounting.
Next, in the line "I received __", a person who issues money from the box office should indicate the amount obtained, already filling out the same rules for which the "sum __" line is filled in, sign and put the date in the appropriate lines.
Funds can be issued both in the Russian and in foreign currency
After the implementation of the money issuance, the cashier is obliged to fix the recipient's passport data in the "on __" row. Then, sign, give the signature decoding and put the date the operation in the corresponding lines. In the documents attached to the consumance, it should put the print "paid" or stamped them with the date of the operation
It is important to remember that the order form remains at the checkout after issuing money!
Maintain RKO in electronic form
RCO is permissible and in in electronic format. It is important that the design corresponds to unified form KO-2.
Code 2 can be done in special programsFor example, "Buxoft online", "1C: Accounting" and others. In this case, the sequence and the rules of filling out the document are preserved.
The document in the form in the form of KO-2 must be printed on the printer before issuing cash. After printing, he is signed by authorized persons, and the further procedure does not differ from the above described above.
Thus, the removal of cash with the help of the CAS-2 expenditure order is completely legal and should not cause difficulties when used.
Consumable cash order (RKO) is a primary cash document, on the basis of which cash from the organization's cash register is issued.
Download free Blank and sample filling out the expenditure cash order
Application of the expenditure cash order
The form of the intake cash order form is uniform and has encoding KO-2.
The expenditure order in one copy discharges an accounting officer, speaks to the signature to the head and chief accountant of the organization, after which it is fixed in the registration journal of the receipt and expenditure checks (CO-3 form).
RKO can be filled both manually and electronic method. When filling out the cash order, blots and corrections are not allowed.
How to fill out the expenditure cash order in 2019
1. At the top, the name of the organization issued an order, its OKPO code, the name of the structural unit of this organization, if the order was issued in the division. If there is no division, the dock is put.
2. It is indicated by the RTO number - sequence, from the CO-3 registration log - and the date of statement of the order (day, month, year)
3. In tabular:
- the Count "Debit" is written the code of a structural unit that issued money (or a downturn); the number of the corresponding account, subaccount, on the debit of which is reflected by the disposal of cash from the cash register; Analytical accounting code for a corresponding account, if the organization such codes apply. Or is the battlefield.
- in the Credit Credit fits the accounting number, on the loan of which reflects the issuance of money from the cash register;
- the amount is indicated by numbers;
- the target code is written if the organization applies them; If not, it puts a dash.
4.Pood table:
- fULL NAME FIO FIRS
- for what occasion or on the basis of which funds are issued (salary, to purchase supplies, on business expenditures, on the basis of the invoice, etc.);
- the amount is written from the beginning of the line with a capital letter, rubles - in words, kopeck numbers. The empty place remaining in the amount of the amount;
- the attached documents and their data fit into the "Appendix" line, on the basis of which money is issued (service note, receipt, invoice, statement, etc.).
6. The string "received" fills the person who is issued money: from the capital letter without an arrogance, the recipient enters the declared amount, the rugs in words, kopeck numbers. The remaining empty place is hard. The recipient puts the date and signs.
7. The last lines fill the cashier after checking the correctness of the filling of the RKO. They indicate that the document was presented with a recipient (usually a passport), its number, date and place of issue. After that, the cashier signs the order, decrypting its signature, and issues money. The order himself remains at Cashier.
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 It is obliged to use the unified form of KO-2 as a form (the corresponding 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 economic operation
- the "Appendix" column provides information on the document, which is the basis for conducting a cash transaction (for example, it may be a payment statement - when issuing salaries in cash), indicating the number and the date of its preparation.
Read more about filling 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 electronic form, the recipient of the 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.
The cashier is responsible for the cash flow at the cashier's office of the organization. It often happens that the issuance of money from the cash register on wages employees, on loan employee, settlement with accountable person, etc. In this case, the cashier draws up the expendable cash order (KO-2 form), which is primary document accounting of cash transactions.
The formed expenditure cash order is registered in the magazine registration of profitable and expenditure check documents, and each order must have a registration number. Any blots and corrections in the expendable cash order are not allowed. The issuance of money on the expense cash order can only be made on the day of its preparation.
The expenditure cash order must be signed by the Chief Accountant and must contain the administrative signature of the head of the Organization or the person of the Commissioner for this written order of the head.
When issuing money on the expense cash order separate faceThe cashier must require the presentation of a document certifying the identity of the recipient, write down the name and number of the document, who and when it is issued, and get the reception of the recipient. The receipt in the receipt of money can be made by the recipient only by ink ink or a ball handle indicating the amount obtained: rubles - in words, kopecks - numbers.
Money issuance The cashier produces only the face specified in the expendable cash order.
If the issuance of money is made by proxy, in the text of the order, after the name of the money recipient, the accounting is indicated by the name, name, patronymic of a person who is entrusted to receive money. If the issuance of money is made by a statement, the cashier makes the inscription in the receipt of money: "by proxy". Power of attorney remains in the documents of the day as an application to the consumable cash order or statement.
Consider the order of filling in the fields of the expenditure cash order:
- Organization - indicates the name of the organization.
- The structural unit - indicates the structural division of the organization, in which the expendable cash order is formed.
- The document number - contains the sequence number of the expenditure cash order. When forming expendable cash orders, continuous numbering of documents should be ensured.
- The date of compilation - indicates the date of the formation of the expendable cash order.
- Structural unit code - indicates the division code from which cash is consumed.
- Corresponding account, subaccount - indicates a debit account accounting wiringformed on the basis of a warrant.
- Analytical accounting code - indicates an object of analytical accounting of a corresponding account.
- Credit - indicates the credit account of the accounting wiring formed on the basis of the order. As a rule, in this field indicated an accounting account 50.1 "Cashier".
- Amount, rub. Cope. - indicates the amount of money spent from the cash register.
- Put - indicate a person (surname, name, patronymic), which is issued cash.
- The basis - the content of the economic operation (purpose of the use of funds) is indicated.
- The amount is indicated from the beginning of the line from the capital letter the amount of receipt in words in rubles, while the word "ruble" ("rubles", "ruble") is not reduced, the penny are indicated by the numbers, the word "penny" ("penny", "kopecks") Also not reduced. If the amount of arrival is nominated in the ruble currency is replaced with the name of the currency.
- Appendix - Contains the transfer of the attached primary and other documents with the indication of their numbers and preparation dates.
- Received - indicates the amount of cash issued by inapplication. The field is filled by a person receiving funds from the consumable cash order.
- According to the name, number, date and place of issuing a document certifying the recipient's identity.
(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, separately profitable and expendable orders, 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 criminal officials companies;
- 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 not required to conduct cash documents - make out profitable and expenditure cash orders, as well as lead 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.
