Sample pko receipt of money from the bank. Incoming and outgoing cash order: sample filling

Regardless of the organizational and legal form, each enterprise is obliged to keep accounting and tax records. The completeness of its maintenance depends on the instructions of the management and the chosen system (USN, UTII, KSNO). In any case, the basis for making accounting information in reporting are documented business transactions. An incoming cash order is a primary accounting document reflecting the movement Money at the box office of the company. All organizations carrying out cash transactions are required to record the movement of funds on account 50 "Cashier". For the receipt of specific amounts, cash receipts are used, for expense transactions- consumables. In parallel, for cash accounting, a cash register is installed. The accounting data on the active balance account 50 and the register of cashier's checks must be comparable at the end of each business day.

Form PKO

The cash receipt order is filled out in strict accordance with the form approved by the State Statistics Committee of the Russian Federation on August 18, 1998, Resolution No. 88. The unified form KO-1 is used for automated system accounting and filling manually. The unified PKO form consists of two parts containing unambiguous confirmation of the fact of depositing cash. The detachable part is a receipt, which is issued to confirm the deposit of a certain amount by an individual. The information contained in it is confirmed by the signatures of the chief accountant and the cashier who accepted the funds. A prerequisite The authenticity of the document is the seal on the cash receipt: most of the print is located on the receipt, but a small fragment must be printed on the PKO. The main part of the order remains in the organization, certified by the signatures of the cashier, manager (in the absence of accounting), chief accountant or employee who has the right to sign on the basis of the order. PQS is a document in which corrections are not allowed, therefore, its completion must fully comply with approved standards and reflect reliable data.

The procedure for filling out the PKO

Filling out the PKO should be given Special attention, because the cashier is financially responsible for the contents of the cash register and the authenticity of the documents that he signs. Just as carefully, the cash receipt checks Chief Accountant enterprises, because if the correspondence of counterparties' accounts is incorrectly filled out, the error is reflected in all registers of accounting, management and tax accounting. The PKO is filled out in stages, from the first line of the form, in the following sequence.

Step-by-step instructions for filling out the PKO

Name of company. This line indicates the legal form of the enterprise and its name, which must correspond to the data of the Unified State Register of Legal Entities in full or abbreviated form. The structural unit of the organization is prescribed if it exists, otherwise a dash is put.
The serial number of the document is entered in accordance with the PKO registration log, which is formed from the beginning of the calendar year.
In the date column, the number of actual receipt of funds is entered, the recording format is standard for DD documents. MM. YYYY.
Cells for indicating offsetting accounts can be filled not by a cashier, but by an accountant who further reflects this information in accounts and registers accounting. The line "Debit" reflects account 50 "Cashier", it is possible to use a foreign exchange office or analytical sub-account prescribed in the accounting policy of the enterprise. To fill in the "Credit" line, you need to know the source of funds.
The amount received at the cash desk is written in numbers with an indication of kopecks.
The next column is filled in if destination codes are used at the enterprise; if this information is not included in accounting policy, then a dash is placed.
Next, it is written from whom the specified amount was received. When funds are deposited by an employee of the company, his surname and initials are recorded; if the amount is paid by an individual representing a third-party company, then it is necessary to indicate the full name of the organization of the counterparty, and the data individual and the number of his power of attorney can be indicated in the application.
The basis for the receipt of cash may be an agreement with a counterparty, an order of the head of the organization, an advance report, etc., depending on the source of receipt.
Amount in words, pennies can be written in numbers. When filling in this line, the field free from text must be marked with a dash to exclude the possibility of adding.
When an enterprise works with VAT, its amount is indicated in the line “Including”; if the tax is not paid or not included in this amount, put a dash or write "Without VAT".
Additional documents are indicated in the annex, for example, the number and date of the power of attorney for an employee of another organization, the number of the shipping document paid by the buyer, the date and number of the order for compensation by the employee for damages, etc. The PKO receipt must completely duplicate the information contained in the order. After filling, it comes off and is transferred to the person who deposited the funds, sometimes it is possible to confirm the receipt of cash using cash receipt(if the company has a cash register). Form income- cash warrant in accounting programs identical to the printed forms, the procedure for filling them out is also similar.

The main sources of cash receipts at the cash desk

Company checking account.
Partial or full payment from buyers.
Return of accountable amount.
Receipt of funds from other debtors and creditors.
Funds received from branches/divisions.
Reimbursement of a loan issued to an employee.
Amount overpaid to suppliers.
Repayment of debts arising as a result of inventory, etc.

Who has the right to sign a cash receipt order

All cash documents, including PKO, have the right to sign, on the basis of Regulation-373 P, the following persons:

Chief Accountant;
an accountant who has the right to sign on the basis of an order;
cashier;
head of the enterprise.

Any accountant has the right to fill out the form. The cashier signs the document after receiving the specified amount at the cash desk of the organization and carefully checking the completion of the document. In the absence of an accountant in the staff or his temporary absence at the workplace, the head of the enterprise can draw up and sign a cash order.

PKO movement according to accounting registers

PKO after conducting is reflected in the cash book, which is filled in by the cashier daily. To reconcile all received per day cash documents with the actual presence of funds in the cash desk of the enterprise, the cashier maintains this book. When drawing up the next sheet, data on all incoming cash orders and consumables are entered into it. At the beginning of each day, the cash balance is recorded, which is recalculated at the end of the day, taking into account all receipts and expenses. Control over the timely making of entries in the cash book and the reliability of the reflected information is carried out by the chief accountant or the head of the enterprise, who signs each sheet cash book.

PKO in automated accounting

When an enterprise uses an automated accounting system, which is currently the rule, and not the exception, the process of filling out the PQS is greatly simplified. Programs with which organizations conduct accounting, management and tax accounting allow you to automatically fill out most of the documentation. Each document filled in the program is held (passes through all relevant registers) and printed. When using specialized programs, the possibility of incorrectly filling out not only cash registers, but also all accounting forms is significantly reduced.

At the end of the day, our stores hand over the proceeds to the cash desk of the central office. How can the head office issue cash receipts at the cash desk?

When accepting cash, the cashier (employee, in official duties which includes cash transactions) must recalculate the amount paid to the cash desk and check the correctness of the execution of the incoming cash order (PKO). It must be issued in a unified form No. KO-1 sub. 4.6 p. 4, sub. 5.1 p. 5 Directives of the Central Bank No. 3210-U.

For registration of cash transactions, you can not use documents developed independently. You also need to remember that when selling goods (works, services) for cash, the buyer needs to issue a cash register check or BSO check, and not a receipt for PKO.

If everything is correct, the cashier signs the PKO and receipts for it, puts a stamp on the receipts (if the organization uses it) or the “Received” stamp. The same stamp is placed on the documents attached to the PKO clause 2.21 of the Regulations, approved. Ministry of Finance of the USSR 07/29/83 No. 105. Then he gives the receipt to the PKO to the person who deposited the money.

The cashier makes an entry in the cash book about the money received. Moreover, the PKO is drawn up and an entry in the book is always made on the day of the actual receipt of money. Therefore, the amount of revenue received through the CCP, indicated in the line “Total for the day (shift)” of the cashier-operator journal (form No. KM-4), and the amount of revenue for which BSOs were issued for the same day, must be indicated in the PKO and sheet cash book issued for that day sub. 4.6 p. 4 Instructions of the Central Bank No. 3210-U.

In the absence of the chief accountant and cashier, the head of the organization signs in all lines

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RECEIPT
to the incoming cash order No. 421 June 15, 2016 Accepted on Samoilova Natalia Ivanovna

Base: Trading revenue from outlet No. 2 per shift (according to the certificate-report of the cashier-operator dated June 15, 2016 No. 180 (8.00 - 15.00)

An incoming cash order is used to account for cash transactions. This type of documentation is necessary to maintain the business. There are strict guidelines for its preparation. In order to fill out the PKO without errors, you must carefully study the "Procedure for Accounting for Cash Transactions".

Why fill out an incoming cash order

PKO fixes the receipt of cash at the cash desk. Organizations can accept cash only if such an order is issued. And also PKO is issued when funds are withdrawn from the current account and deposited to the cash desk of the organization. This is a receipt that the money has been accepted.

Purpose of the document:

Checking the cash balance. With its help legally correctly draw up cash receipts.
Information base for making managerial decisions.
Collection of information for accounting.

PKO form for use in LLC and IP

The document is drawn up in the form of KO-1.

Unified form of incoming cash order

Form and details of the order

Date and registration number of the order.
Information to create accounting entries: purpose, code of analytical accounting, debit and credit accounts.
Full name of the person who contributed money to the cashier.
Basis for acceptance of funds. Attach supporting document if necessary.
The amount that the payer pays to the cashier.
Signatures of participants in the process: payer, recipient, accountant, manager.
A receipt that is filled out along with the order and remains with the payer as proof of the transaction.

Various situations that require an order

Retail revenue from the customer.
Credit refund or damages.
Return accountable funds that were not used up by the employee.
Contribution to authorized capital from the founder.
Contribution of funds to pay salaries.
Receiving funds from a checking account.

The form of the form is intersectoral and is suitable for enterprises of various fields of activity.

In what form to draw up a PKO

PKO consists of two parts: main (warrants) and tear-off (receipts).

Parts of the document are torn. A receipt is issued to the client as confirmation that his money has been credited. The order remains in the accounting department.

Who should issue the PKO

You can create a document:

authorized employee: chief or ordinary accountant.
manager, if the company does not have another suitable position.

Is it possible to sign a receipt order

The PKO is signed by an accountant and a cashier. If such a staff unit is not provided for in the organization, then the head puts the signature.

How to draw up a PKO: step by step instructions

An accountant or other authorized person prepares a credit slip.
The cashier accepts cash from the client, counts and checks the banknotes.
The cashier checks the amount of cash received and the amount specified in the order. The signatures of the accountant are verified. Check for applications.
If the data correspond, the cashier puts his signatures and seal / stamp on the PKO.
If the amount is less than indicated in the order, then the PKO is sent to the accounting department for reissuance.
The receipt is issued to the client.
Part of the document (the order itself) is transferred to the accounting department.

The stamp is affixed to the receipt, which remains with the payer. The signatures of the cashier and accountant are affixed to both parts of the PKO.

PKO is filled in manually on a printed form or filled out in the program interface and printed out (for example, in the 1C program).

The PKO form is intuitive and easy to fill out.

The main rules for filling out the PKO

The amount is indicated in numbers and in words, the full amount with kopecks should be put.
Record the date of the operation.
Indicate the basis for accepting money at the cash desk. The line "Base" contains information about business transaction.
If there is no VAT at the time of the transaction, then in the order in the line “Including” they write “without VAT tax”.
Correctly fill in debit accounts (not to be confused with credit accounts). The cash account is indicated 50.1.
In the line "Appendices" indicate the numbers and dates of the attached primary and other documents.

Each new PKO is registered in the corresponding Journal No. KO-3.

For individual entrepreneurs, it is allowed to use both unified PKO forms and their own forms. And also an entrepreneur may not use PKO at all. This question is left to his discretion.

Individual entrepreneurs, leading in accordance with the law Russian Federation on taxes and fees accounting of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents may not be issued.

Bank of Russia Ordinance No. 3210-U dated March 11, 2014 (as amended on February 3, 2015), clause 4.1

Sample filling and required details

Date and document number.
Amount of cash in figures and words.
Name of the payer: the name of the legal entity or full name. individuals.
Basis for receiving funds.
VAT amount.
Signatures.

If an individual entrepreneur works without a cash register, then he does not fill out a PKO, but a strict reporting form.

For an LLC, it is obligatory to issue a PKO when accepting cash through the cash desk of the enterprise. Filling occurs in the same way.

Should it be stamped

Stamping this document is mandatory. An exception is made only for entrepreneurs working without printing. In this case, the "Paid" stamp should be used.

How to correct an error in a credit note

PQS must be filled out clearly, corrections are not allowed. Typical mistakes:

correction of what was written;
receipt of funds not in the cash department, which is indicated in the PKO.
receipt of funds not on the same day when the PKO is issued.

The presence of such errors renders the PCP invalid. The only way out is to reissue the document. The numbering of the PKO in the journal must be continuous.

Sanctions for incorrect registration or lack of PQS

If the PKO is not executed, and the money is accepted at the cash desk, the organization faces a fine. The amount of the fine depends on the culprit: a fine for an official is up to 5 thousand rubles, for a company - up to 50 thousand rubles.

Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete capitalization) at the cash desk cash, non-observance of the procedure for keeping free cash, as well as in the accumulation of cash in cash in excess of the established limits, - entails the imposition administrative fine on the officials in the amount of 4 thousand to 5 thousand rubles; for legal entities - from 40 thousand to 50 thousand rubles.

Code of Administrative Offenses, art. 15.1

For violation of cash discipline, liability is also provided for in the Code of Administrative Offenses: it is imposed if the violation was detected no later than two months from the moment it was committed (Article 4.5).

An incoming cash order is a mandatory document. It must be filled out responsibly in order to correctly receive funds, securely store credentials and not provoke disputes with counterparties.

An incoming cash order is a primary accounting document that records the receipt of cash in the organization's cash desk. Application of income and disbursement orders and their registration in the register of cash documents are mandatory for all entrepreneurs and legal entities that have a cash turnover through the cash desk.

Like others accounting documents, PQS is not compiled in free form, but officially approved. The State Statistics Committee of Russia, by its Decree No. 88 of August 18, 1998, introduced the same forms of cash documents for all enterprises. For registration of "receivers" is used unified form under the number KO-1. You can download the cash receipt form.

The procedure for issuing a PKO

Depending on the method of accounting in the organization - manually or using software, the formation of cash orders is permissible both by hand and on a computer. The order is filled in on the day of receipt of funds at the cash desk, its details are entered in the journal in the form of KO-3, intended for registration of cash documents.

The PCO form consists of two parts:

The receipt order is filled in a single copy, which is kept by the cashier as a reporting document until the end of the working day, and then transferred to the accounting department.
The depositor of funds in his hands receives a tear-off receipt for the PKO, signed by a cashier authorized accountant and certified by the seal of the cash desk.

Corrections in the "prikhodnik" are not allowed, therefore, in case of its formation with an error, it is necessary to issue a new document. Before accepting money, the cashier must make sure that the PKO is correctly executed, that the signature of the chief accountant is available. If attachments are specified in the order, they must also be checked and redeemed with a “Received” stamp.

We fill out the PKO

Now let's figure out how to fill out a cash receipt order correctly.

In the line "Organization" we enter the name (in accordance with the constituent documents) of the legal entity or individual entrepreneur issuing the "prikhodnik".
In the next line, indicate the name of the branch / subdivision that forms the document, or put a dash.
In the column "Document number" we transfer the serial number from the register of cash orders (the numbering of receipt documents must be continuous from the beginning of the calendar year).
The date of preparation of the document is the date of actual receipt of cash at the cash desk. The recording format is DD.MM.YYYY.
The fields "Debit" and "Credit" are not always required. The need to enter information into them is determined by the accounting features adopted by the company. In "Debit" we put down the number of the account, on the debit of which the cash passes (usually this is the cashier's account - 50). In the “Credit”, if there is a structural unit and analytical accounting codes, we indicate the relevant data, as well as the number of the corresponding account, on the credit of which the cash is credited. Otherwise, empty columns must be crossed out.
We write down the amount of money deposited at the cash desk in numbers, in rubles and kopecks.
Column "Code designated purpose» fill in if such codes are used in the organization.
The “Received from” field contains information about the donor: last name, first name, patronymic (in the genitive case) of the employee of the enterprise or the name of the company and the full name of the person representing it, if the money comes from a third-party organization.
As the basis for receiving funds at the cash desk, we indicate the content of the operation (for example, payment under the contract).
The “Amount” field is filled in in words and with a capital letter: the amount of funds deposited in rubles and kopecks (kopecks - in numbers). We cross out the free space after the recording so that there is nothing to enter there.
Under the amount, the line “Including” is intended to indicate VAT: we prescribe the amount in numbers, and if there is no tax for this operation, we put the inscription “Without tax (VAT)”.
In the "Application" field, we list the details of the documents attached to the order (for example, a power of attorney).
In the receipt we transfer the data from paragraphs. 1, 3, 4, 6, 8 - 11.

Issuing a cash receipt - important element cash discipline. It is filled in upon receipt of cash at the cash desk of the company and always goes in conjunction with a receipt.

A cash receipt order can be issued in absolutely any situation: when money comes from the founder, when compensating for damage caused by employees of the enterprise, from the sale of the company's property, as payment for goods from the buyer, etc.

Since 2014, the execution of cash receipt orders, due to the simplification of the procedure for maintaining a cash desk in organizations, has ceased to be mandatory, but this document is still widely used there.

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Rules for issuing a cash receipt order

There is no unified sample of a cash receipt order, so each company can develop its form at its own discretion or use a template. AT last years a common phenomenon is when an enterprise, having independently developed a PKO form, prints it in a printing house and then accountants fill it out manually. No less often there are situations when the form is filled out directly on the computer and then printed on the printer. Thus, an order can be drawn up both by hand and printed on a computer, but in any case, it must contain "live" signatures.

The document is signed by a specialist of the accounting department or an authorized employee, as well as a cashier. It is not necessary to certify the form with a seal, since since 2016 legal entities, as before and individual entrepreneurs have the right not to use seals and stamps in their work.

The document is drawn up in a single copy and stored in the accounting department.

It should be noted that filling in with a pencil, just like blots, errors and corrections in a cash receipt order are unacceptable - this should be avoided, as a last resort, it is better to reissue the document.

After filling out, the receipt and cash order must be registered in the journal of internal registration of receipt and debit orders, and the receipt must be torn off along the dotted line of the section and given to the person who deposited money at the cash desk.

Instructions for filling out a cash receipt order

The standard form of a cash receipt order can conditionally be divided into two parts.

Part one

The first one includes name of company indicating its organizational and legal status (IP, LLC, CJSC, OJSC), as well as structural subdivision , which writes it out (filled in if necessary, you can put a dash). Also here you need to specify organization code according to OKPO (all-Russian classifier enterprises and organizations) - you can find it in the constituent documents of the organization.

Further, a little lower, opposite the name of the document in the corresponding cell, you should write it internal document number, namely, the register of receipts and expenditures (the numbering of receipt orders must be continuous), as well as the date it was filled out.

Part two

The second part of the cash receipt order is the main one and includes information related directly to financial receipts.

In column "Debit" you should put the number of the account, on the debit of which the incoming cash is credited (most often the number 50 is put here, i.e. "Cashier"). This cell is optional, so you can leave it blank.
Next in the column "Credit" it is necessary to put the code of the department or division to which finances fall (you can also put a dash) and the number of the corresponding account, which reflects receipts at the cash desk. Also, if necessary, fill in the column "the code analytical accounting» (but if such codes are not used in the organization, the cell does not need to be filled out).
Then in a column "Sum" is brought sum of money(in figures) received at the cash desk.
To cell "Destination code" it is necessary to enter the destination code of the money received, but only if such codes are used in the organization.
Below you need to indicate from whom exactly the money was received (last name, first name, patronymic of the person), as well as the basis (here you need to enter the name of the business transaction, for example, “loan funds”, “refund of advance”, “payment under the contract”, etc. .)
In line " Sum", again enter the amount of incoming funds, but in words. After making an entry, a dash must be put in the remaining empty field (in order to avoid document falsification). VAT should also be highlighted here, and if VAT is not used, then this should also be noted.
In line "Application" details of the attached primary documents(if available).

In conclusion, under the document you need to put signatures of the chief accountant and cashier who accepted the money. The receipt is filled out in exactly the same way and then torn off along the cut line and handed over to the person who transferred the money.