Cash order- This is a document that records payments made from the organization's cash desk. It refers to the primary accounting documentation and is most often used when transferring cash to a bank account, paying wages, issuing money for a report, reimbursement of overspending to employees on advance reports, payments for travel expenses, etc.

It is important to consider that the amount entered into the "consumable" should not exceed one hundred thousand rubles (everything that exceeds this limit must be carried out by bank transfer).

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Basic rules for issuing an expense and cash warrant

The document does not have a standard, single sample recommended for use. This means that enterprises and organizations can independently develop its form or use one of the common templates.

When developing a cash order, you should always take into account that it must necessarily include the name of the organization that draws it up, information about who it is issued to, and the amount of the amount to be issued. In addition, the document must be certified by the signature of the head of the enterprise, accountant and cashier.

You can write out a document both in handwritten form (which has become less and less common lately), and on a computer. The “consumable” is filled in one copy directly by the employee who is engaged in the issuance of cash, but some information is entered into it by the recipient of funds.

It should be noted that documents that serve as the basis for issuing cash from the cash desk (orders, orders of management, copies of contracts, etc.) are often attached to the cash order, while if the application has the signature of the director of the enterprise, then the order itself it is no longer necessary to certify it with a signature.

It is not necessary to stamp the document, since it refers to the internal documentation of the enterprise, and besides, since 2016, the requirement for legal entities to use seals and stamps in their activities has been canceled.

Instructions for issuing an expense and cash warrant

Part one

At the beginning of the document, the full name of the enterprise that issues the money is indicated (indicating its organizational and legal form). Then, in the "window" called OKPO (All-Russian Classifier of Enterprises and Organizations), the appropriate code is entered (but not necessarily). Next, the number of the document is indicated in accordance with the internal documentation of the company, as well as the date of its compilation (it must coincide with the day the funds were issued from the cash desk).

The next thing to fill out is a special table. The first thing that goes into it is

  • code of the structural unit issuing money (if necessary and only if such an encoding is used at the enterprise),
  • the number of the accounting sub-account for which cash accounting is carried out,
  • analytical accounting code (also if necessary),
  • credit (i.e. account number that reflects the issuance of money),
  • a specific amount in rubles (in figures).

Part two

The second part of the order contains information about who the funds are issued to (last name, first name, patronymic in full), the basis for their issuance is the name of the business transaction (issuance of financial assistance, advance payment for a business trip, etc.), and the amount is entered in words.

Then, just below, information about the attached document (its name, number and date of compilation) is indicated. A power of attorney, receipt, order, statement, contract, etc. can act as an application.

After entering the above information, the cash flow order must be certified by the head of the organization or any person authorized to sign such documents instead of him, as well as by an accountant, who thus consent to the issuance of funds. Signatures must be decrypted.

The following lines are filled in directly by those who receive the money. This person must again, by hand, indicate in words the amount given to him (kopecks - in numbers), and put a dash in the remaining empty space. Then he also indicates the date of receipt of money and signs. Without the execution of these lines, the document will not be valid, and the money passing through this cash flow order will be considered appropriated by the employee who issued them.

Further, passport data or information from any other document is entered into the document, which serves as an identity card of a citizen receiving money from the cash desk of the enterprise, and the cashier who directly issues them also puts his signature on the “consumable”.

After issuing an expense receipt

After the "consumable" is issued, information about it must be entered in the internal document registration log.

You need to keep expense orders, like any other accounting and reporting documents, for at least five years.

How to issue an expense cash warrant in 1C: Accounting 8.3 (version 3.0)

2016-12-20T12:15:34+00:00

To issue cash from the cash desk of the enterprise - it would seem that it is difficult? But novice accountants also have questions here when it comes to real situations in accounting. What to write in the base, what in the appendix... and so on.

Today in the lesson we will analyze the most common situations in practice in the 1C: Accounting 8.3 program, edition 3.0.

In order not to miss the release of new lessons - to the mailing list.

I remind you that this is a lesson, so you can safely repeat my actions in your database (preferably a copy or a training one).

So let's get started

An account cash warrant (abbreviated RKO or consumable) is a document with the help of which the issuance of funds from the cash desk of an organization is issued.

The consumable form has a unified form KO-2.

The numbering of consumables starts anew every year from one and must be continuous: 1, 2, 3...

The recipient of funds is required to present an identity card (for example, a passport), the details of which are entered in the cash register.

Consumable signed:

  • leader
  • chief accountant or a person authorized to do so
  • cashier
  • recipient of funds.

At the same time, if the signature of the head is already on one of the documents attached to the order and authorizing the issuance of money, then his signature is not required at the RKO.

A disbursement note is not stamped, but a "Paid" stamp may be used to prevent re-issuance of money on the same order.

An account cash warrant is issued in one copy and remains at the cash desk.

Registration of RKO in 1C

To issue an outgoing cash order in the program, go to the "Bank and Cash Desk" section, the "Cash Documents" item:

In the form that opens, click the "Issue" button:

A new document form opens:

Let's analyze its filling in various situations.

Payment to the supplier

On 03/01/2016, 40,000 rubles (excluding VAT) were issued from the cash desk to V.V. Petrov. as payment under contract No. 48 dated February 15, 2016 for chairs according to consignment note No. 351 dated March 1, 2016.

Petrov V.V. acted on behalf of LLC "Supplier" in accordance with the power of attorney No. 17 dated February 20, 2016.

As an identity card, Petrov V.V. presented the passport of the Russian Federation series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky district of Moscow dated 21.01.2008.

Filled order in 1s:

Its printed form:

Issuance to an accountable person

On 03/01/2016, 5,000 rubles were issued from the cash desk to employee Belkina Anna Grigorievna for household expenses, according to the application written by her for the issuance of money in the report dated 03/01/2016.

As an identity card, Belkin A.G. presented the Russian Federation passport series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky district of Moscow dated 21.01.2008.

Filled order in 1s:

Its printed form:

Payment of wages

09/10/2016 senior cashier Fyokla E.B. issued to the cashier Plyushkina I.V. 104,400 rubles for the payment of wages to employees for August 2016 according to payroll No. 1 dated 09/08/2016.

Filled order in 1s:

Its printed form:

Depositing money to the bank

03/01/2016 Plyushkina I.V. received cash from the cash desk in the amount of 100,000 rubles to be credited to the settlement account of LLC "Jupiter" in the bank "BANK GPB (JSC)".

As an identity card Plyushkina I.V. presented the Russian Federation passport series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky district of Moscow dated 01/21/2008.

Filled order in 1s:

Its printed form:

Repayment of a loan to a counterparty

03/01/2016 450,000 rubles were issued from the cash desk to Nesterenko L.P. as debt repayment in accordance with loan agreement No. 56 dated February 20, 2016.

As an identity card Nesterenko L.P. presented the passport of the Russian Federation series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky district of Moscow dated 21.01.2008.

Filled order in 1s:

Its printed form:

Other expense

On 03/01/2016, 3,500 rubles were issued from the cash desk to an employee Nestor Ivanovich Ivashchenko as material assistance.

Application for the issuance of financial assistance Ivashchenko N.I. wrote on 03/01/2016.

As an identity card, Ivashchenko N.I. presented the passport of the Russian Federation series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky district of Moscow dated 21.01.2008.

Filled order in 1s:

Its printed form.


In our time of total domination of banks and bank transfers, no organization can do without actual cash. This article discusses the expenditure cash warrant (RKO) and issues related to its application.

Any organization or individual entrepreneur is obliged to conduct settlements with counterparties, make payments to the budget and funds through a current account. But there are still many cases when cash is needed:

  • issuance to an accountable person
  • payroll calculation
  • issue for economic needs
  • supplier advance payment

The legal Federal Act entrusts the Central Bank to determine step by step operations on the cash desk. This routine is outlined by the Bank's Instruction, which states that all cash and money transactions are executed by orders: receipts and expenditures. The names are listed there. These forms are enshrined in legislative regulations. Form KO-2 is intended for an account cash warrant.

Thus, the creation of an expense and cash document when issuing money is a mandatory procedure.

An example of filling out an expense and cash warrant will help to correctly draw up a document. In addition, it must be recorded in a journal form, where all receipts and expenditure documents of the cash desk are recorded. This magazine, in turn, has a KO-3 standard form.

Making an order

Prepares cash receipts. At the level of legislation, there are no clear requirements on how to fill out an order. But since there is a unified form for the order, the responsible person fills out the order form in accordance with the requirements of the corresponding fields in the form:

  • the name of the organization is written on the top line
  • below it is a structural unit; if there is no subdivision, then a dash is put
  • in the “Codes” plate, the code according to OKUD 0310002 is entered automatically, and the OKPO code must correspond to the code from the classifier

Then the accountant must put down. The credit of the account will always be 50, but the debit depends on the business transaction in accordance with which the money is issued:

  • 70 - issuance of salaries to employees
  • 60 - payment to suppliers and customers
  • 71 - settlement with accountable persons
  • 51 - transfer of a certain amount to the current account of the organization

In the next column, the amount of the operation is entered, below is the name of the employee who receives the money. In the line "Basis" the business transaction is recorded on the basis of which the money is withdrawn. This is most often:

  • employee wages
  • issue for economic needs
  • cash is transferred to the account (settlement)
  • payments under lease agreements, etc.

In the next line "Amount" the amount is written in words. The “Appendix” line is documents confirming ongoing business transactions. It could be:

  • payment statement
  • for household needs
  • a receipt for the announcement for a cash contribution, respectively, etc.

The management of the organization signs below. If there is no accountant in the organization, then the head signs for him.

Requirements for registration of RKO

An example of filling out an expense and cash warrant confirms that the cash settlement document is a financial document, therefore:

  • records should not contain blots, errors
  • it is impossible to certify a consumable with an electronic digital signature
  • the document must be in paper form

Issuance of money at the cash desk

The organization's cashier issues money on an expense note. It includes checking the correctness of the order and making sure that the head and chief accountant put their signatures on the appropriate lines. The order contains a line containing the recipient's passport data:

  • surname, name, patronymic must be in the dative case
  • before issuing, the cashier must verify the passport data in the order with the original, which the recipient must provide

In the “Received” line, you must write the amount from the cash desk, put down the current number below and sign for the person who directly receives the money. After receiving the appropriate amount, the cashier must put the name and sign.

Now all documents are filled out on the computer. The Instructions of the Bank of Russia No. 3210-U note that the consumable can also be filled by hand.

There is also no mention that you cannot combine automatic and manual filling. Thus, if necessary, you can fill in by hand those lines that did not automatically fall into the consumable. The expense document is filled in the singular and filed in the cash book.

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Most business entities must keep records of all cash transactions in accordance with the law. This means that operations for the receipt and expenditure of money at the cash desk must be properly documented. Let us consider in more detail the documentation of debit transactions at the cash desk, which involves the issuance of a form of an expense cash warrant (RKO).

An expense cash order (RKO) is a document on the basis of which money is issued from the cash desk of an organization.

It must be written out whenever cash is issued from the cash desk of an economic entity.

The obligation to issue it is provided for by the regulatory document of the Central Bank of the Russian Federation. Exemption from the issuance of this document was received only by individual entrepreneurs who keep records according to a simplified scheme.

The expense transactions for which the consumable is compiled include:

  • Payment from the cash desk to employees of amounts to finance economic activities in the account.
  • Collection of proceeds and other cash to the bank;
  • When paying salaries to employees in cash from the cash desk, including individuals under work contracts;
  • In other cases provided for by law.

RKO-2 form 2019 download

Expenditure cash order sample filling in 2019

If an expense order is issued in a separate division, then its name must be entered in the "Structural division" column. Otherwise, a dash must be placed here.

To the right of the name is a column in which you need to enter the serial number of the form, and then the date of its execution. The date must be entered in the format DD.MM.YYYY.

  • transactions - offsetting debit and credit accounts;
  • structural unit code (if any);
  • analytical account.

Important! An account for analytical accounting should be entered only if they are used at the enterprise.

It is necessary to form a cash warrant for each issue of money from the cash desk. Download the current form of an expense cash warrant for 2018-2019 in a format convenient for you - word or excel. Also in the article, see and download examples of filling out the RKO form in 7 situations.

In this article

How to use the form of an expense cash warrant in 2019

In 2019, use the unified form No. KO-2 (approved by the Resolution of the State Statistics Committee of August 18, 1998 No. 88). This form is mandatory, despite the fact that some of the cash documents have already been recognized as a recommendation (information of the Ministry of Finance No. P3-10 / 2012).

An expense order is a primary document, therefore, it must include all the main details of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ. For example, the name of the company, the date and type of operation that is documented. This information is entered on the form. It can be done either by hand or on a computer. There are no restrictions in this regard. Choose any method convenient for you.

When to draw up an expense note

Companies and entrepreneurs are required to record cash withdrawals from the cash register. To do this, they form an account cash warrant, regardless of the purposes for which and to whom you issue money. For example, you can give cash to a director or employee for the purchase of stationery, railway and air tickets, and even when paying off loans.

Thus, the expenditure order is formed:

  • when collecting cash to a bank account;
  • issuance of funds under the report;
  • travel or cash needs of the employee;
  • to pay off the company's debt to counterparties, etc.

Who draws up the consumable

The expenditure order is drawn up by the chief accountant, cashier, or other employee authorized to draw up the document. For example, a manager, and even, if necessary, a lawyer.

In small and medium-sized enterprises, when there are few employees in the state, the head or the entrepreneur himself can draw up a document. This follows from subclause 4.2 of clause 4 of Bank of Russia Directives No. 3210-U dated March 11, 2014.

How to issue an expense cash warrant: sample filling


At the top of the form enter the name of your company in the line, and below the structural unit. For example, the central office. Next, opposite the name of the document, fill in the date and number of the cash register. The numbering is arbitrary, but it is better to form documents in order. So you will not get confused in the forms and easily register it in the magazine.

Usually simple numbering is used, or letters are added. For example, 14 / G, 14-G, etc. After that, fill out the tabular part of the form. There are several columns in it, write down the posting on "Debit" and "Credit".

In the column "Debit" reflect the code of the unit that issues cash from the cash register. And then the corresponding account, sub-account. But in the column "Credit" - put the score 50 "Cashier".

Directly below the table Enter the last name, first name and patronymic of the person to whom you are issuing cash. For example, Petrov Ivan Ivanovich. Next, fill in the line "Base". For example, if you issue accountable funds, then put the details of the orders for the issuance of money, or the application of the employee. For example, order No. 16 dated February 11, 2019.

Display the amount in words, that is, the numbers that you filled in the tabular part of the document. For example, deposit the amount of 105,500 as one hundred and five thousand five hundred rubles. Also reflect pennies, or put zeros - 00.

In the line "Application" reflect the details of the document that confirms the fact of the transfer of money. For example, if money was given to a representative of the counterparty, then enter the details of his power of attorney and attach a copy of it to the cash register.

The order form includes several signature fields - the head, the chief accountant and the cashier. Be sure to include them in the document. But there are exceptions for the director's visa. His signature in the expenditure order is not needed if he put a permissive inscription on other papers that are attached to the RKO. For example, on an account, statement or order.

The head can entrust the right to sign RKO to any of the responsible employees, both for the period of his temporary absence, and on a permanent basis (Article 186 of the Civil Code). Do not forget to write it down in job descriptions, or issue a power of attorney.

The one who receives the money must also personally write down the amount that will be given to him at the cash desk. His data is entered in separate lines, including the details of the passport: series and number, when and by whom the identity document was issued.

7 more samples of filling out cash registers in 2019

How to work with cash registers: a cheat sheet for the chief accountant

Usually, experienced cashiers have the knowledge of how to proceed with the registration and receipt of cash registers. But, nevertheless, for both them and beginners, instruct. Otherwise, the probability of errors can serve as circumstances of shortages and losses of the enterprise.

Step 1 . As soon as the cashier receives the RKO, he must check all signatures authorizing the issuance of funds. Next, he must check the amounts in the order table and the line where it is written in words. There are misprints, they become a reason for disagreement. Therefore, RKO with errors cannot be accepted for execution, all the shortcomings in it must be corrected. To be more precise, issue a new expense document.

Step 2. Prepare cash for withdrawal and transfer to the recipient of cash register for signature.

Step 3 The recipient enters his details into the order, and puts a signature visa.

Step 4 The cashier hands over the cash to the recipient. And so that he saw in the recalculation how much he receives.

Step 5 The cashier affixes his signature to the cash receipt.

When the representative receives the cash, in addition to the above steps, check the power of attorney. Check the identity of the recipient with his passport (clause 6.1 of Instructions No. 3210-U). And do not forget that the power of attorney must be attached to the RKO.

How to register a completed form of an expense cash warrant in a journal

The cashier must register the expenditure order in the journal before submitting it to the accounting department (part 1 of article 19 of Law No. 40-FZ). These documents do not have to be kept in paper form if electronic document management has been introduced into the work.

The fact is that paper and electronic documents are equivalent if the latter is certified with an enhanced qualified signature. This method is effective in cases where the cash desk and accounting are located in different offices. But at the same time, the cashier will still need to print the documents on paper, put his signature in them (letter of the Bank of Russia dated 11.08.2014 No. 29-1-1-OE / 3002).

How much RKO should be stored in 2019

Be sure to keep expense orders, the shelf life is five years after the reporting year (Article 29 of Law No. 402-FZ, Article 362 of the List, approved by Order of the Ministry of Culture dated 08.25.2010 No. 558).

Ignoring storage rules is dangerous, you can be fined under Article 120 of the Tax Code. After all, this is a gross violation of accounting rules, for which a fine of 10 thousand rubles is possible. (Clause 1, Article 120 of the Tax Code).