Each owner of the enterprise is obliged to be aware of the responsibility when using cash. The basis is the correct conduct of all actions with cash at the checkout. In this regard, certain criteria must be strictly observed. Cash discipline provides for correctly executed documents and any monetary turnover of the enterprise. For example, an appropriate document is used to record all cash expenses. Its significance is significant. This document is an expense cash warrant. More on this later.
What is an expense cash warrant?
The answer to this question is simple. Among the main documents for fixing cash movements, a cash receipt and an expenditure cash warrant are distinguished. They are absolutely not tied to the implementation of the entire accounting. For them, only paper carriers are used due to the fact that such papers need to be personally signed by responsible persons. This is important to know. Also, an expense cash warrant must be signed by the entity that receives the funds. It should be noted that currently it is prohibited by law to certify these documents using an electronic digital signature.
purpose
The form of an account cash warrant is a certain stage in the execution of the issuance of funds from the cash desk.
In this document, in addition to the amount, the identity of the recipient is also indicated, as well as the grounds for issuing money. The form of this order (KO-2) is unique and approved for mandatory use by all individual entrepreneurs. It is used by organizations that have a cash desk and carry out relevant operations on it. The form of an expense order does not apply to strict reporting and cannot become a substitute for them, however, it is subject to mandatory accounting in the registration journal for expenditure and receipt cash orders.
Application
When filling out this document, certain rules must be followed. This action is regulated by Art. 14-21 "The procedure for conducting cash transactions in the Russian Federation." It is possible to issue funds from the organization's cash desk only if the corresponding order is filled in a certain way. It refers to invoices, payrolls and other relevant materials that are subject to strict reporting.
The expenditure cash warrant must be signed by the persons responsible for maintaining this documentation. This is important to know. They mean the cashier, accountant and director of the company. At the same time, it should be taken into account that the head of the organization cannot sign the specified form in the event that acts of work performed, invoices, statements and other materials that have his permissive resolution are attached to it. To receive funds under this order, the person issuing them (the cashier) should present a passport or other document that certifies the identity of the recipient. This is an important condition. In this case, passport data are indicated in the form KO-2. Also in this case, the recipient will be required to write a receipt for the receipt of funds. Its presence is mandatory. If the specified order is issued without it, then the funds issued by the cashier will be considered a shortage, as a result of which they are fully charged from the responsible person. Also, according to the specified order, it is possible to receive cash by proxy. In this case, the form indicates the full name, surname and patronymic of the recipient. According to the KO-2 form, the issuance of money can be carried out already on the day this document is drawn up. Registration of the specified form is carried out in one copy. It is stored at the enterprise. It is also necessary to register an account cash warrant in the KO-3 journal.
Filling order
There is a document that indicates all the features of filling out the form. The procedure for conducting cash transactions in the Russian Federation determines all aspects of the execution of cash orders. Only managers, a senior accountant or an individual entrepreneur can fill out and sign these banks. It is allowed to draw up a cash order in typewritten text. But the laws of the Russian Federation do not say about the limitations of the filling form. So handwriting is also allowed. Only it should be readable. If the order is filled incorrectly, then it is considered invalid. Particular attention should be paid to the column "Base". This is important to consider. As statistics show, it is often not taken into account. But it, like the rest, is mandatory and is a very important part of the order. If in this column the basis is salary, then all taxes and payments must be taken into account.
How to fill out an expense cash warrant?
There is nothing complicated here. Do you need to fill out an expense slip? The form in this case contains the following columns:
As a rule, the numbering starts from one from the beginning to the end of the year.
In the column "Date of compilation" you need to enter the date when the money will be issued from the cash desk.
- "Debit" - the number of the corresponding account, taking into account the funds. It can take on different values depending on where the money goes.
- "Credit" - cash account.
- "Amount" - the amount of cash to be issued (indicated in numbers).
- “Issue” - data and full name are indicated here. recipient.
- "Basis" - the essence of the operation is displayed. That is, on the basis of what you need to issue money. For example, payroll.
- "Amount" - the amount of cash to be issued (indicated in words).
- "Appendix" - a list of all additional documents is given: those materials that are attached to this form are indicated. In this column, you must fully indicate the document number and date.
The recipient is obliged to write down the full amount of cash in words. You must also sign and date it. Then a document confirming the identity of the recipient is indicated.
Fill Features
Many sources have step-by-step instructions for issuing an account cash warrant. However, not all entrepreneurs take this with great responsibility, given all the features of the process. For example, the filling of a cash order occurs only before the issuance of cash. We must not forget that the required amount of money is recorded by the recipient himself. This moment in most cases is violated by the IP itself. It should also be remembered that the indicated amount is entered in a printed way. When receiving money by proxy, you also need to be careful when filling out the form. This process should be clearly described in the document. In no case should there be duplicates of the cash warrant. It is made in a single copy. Corrections or blots are strictly prohibited. Since the warrant is an official document, a seal is a mandatory attribute. But when creating RKO, it is not necessary. Especially if other documents certified by a seal are attached to it (primary accounting materials may be included). The seal becomes unnecessary when the receipt of funds comes from a legal entity.
Nuances
An expense cash warrant for a salary needs to be correctly filled out and drawn up. Each employee of the enterprise can be given wages according to an individual cash order. However, there is another option. It provides that a list of several recipient employees can be compiled for one warrant. But in this case, each of them indicates the amount available for payment. From such a correctly completed order, a corresponding statement can be created.
Results
We examined the special moments of the execution of such a document as an expense cash warrant. It will be useful for all individual entrepreneurs to have a ready-made sample of it with correctly filled columns. It is necessary to study all aspects of its design. Initially, the correct preparation of this document will simplify the calculations and avoid problems during checks. This is one of the most important factors in running a business.
According to the expenditure cash order, cash is issued from the cash desk. It has an informational form - Form No. KO 2. The issuance of material resources through an account cash warrant is done only after the presentation of all the necessary identification papers. The recipient must write a receipt in black or blue ink to receive the money, and indicate the exact amount in it (in words). In case if in account cash warrant no receipt is made, then the amount of money issued is considered as a shortage.
Due to the importance of the document, we provide you with an example of filling out a cash order.
An example of filling out a cash order:
In the line "Organization" it is necessary to indicate the name of the organization (in full form), which is engaged in the issuance of material resources from the cash desk and it under OKPO. If the issuance of funds takes place in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is placed.
It has the lines "Document number", "Date of compilation" in them you need to indicate the number of the cash order and the date of cash withdrawal.
Separate subdivisions of the organization are entered in the column of the cash order of the form "Code of the structural unit" according to the codes that were assigned to them.
In the line of the expenditure cash warrant "Corresponding account" an account is entered into the debit of which the money from the cash desk is related.
In the line "Analytical accounting code" the code of the analytical accounting system is entered.
In the line "credit" of the cash order of the form, you must indicate the account fifty (because the amount of money is issued from the cash desk).
In the column of the expenditure cash warrant "amount" the full amount of money issued (in numbers) is entered.
The column “Kissed Purpose Code” of the cash order of the form is filled in only when the amount of money is issued in the form of targeted financing.
In the column of the cash order "issue" the full name of the individual or legal entity to which the money is issued from the cash desk is entered.
In the line of the cash warrant of the form "reason", the content of the ongoing operation for the issuance of material resources is entered, for example: "issued to the account", "revenue handed over to the bank", etc.
In the column of the cash order "Amount" the exact amount of money issued is indicated (indicated in words, with a capital letter, pennies in numbers, an empty space is crossed out).
In the “application” of the cash order of the form, all the details of the papers attached to it (the name itself, the number, as well as the date of compilation) are entered, then on the basis of which the money is issued, for example: payroll, employee statement and so on.
In the "received" column, the recipient enters the amount received (in words, an empty space is crossed out).
The line "To" indicates the details of the papers that confirm the identity.
The form itself is filled out by an accounting officer in only one copy, signed by the head of the enterprise, heads. accountant and authorized person. KO2 is registered in the KO3 log.
22.08.2019
Wages can be issued to staff in cash or non-cash form. In the first case, a payroll or payroll statement is formed, to which it is additionally compiled.
There are no strict requirements when registering cash settlements when paying salaries. However, you need to know the features of this procedure, while filling out the order on time and correctly.
Do you need to arrange?
The statement contains information about who and how much wages need to be paid. When receiving money, each employee puts his signature opposite the amount received.
That is, the statement reflects information about what amounts need to be paid, which have already been issued, which have been deposited.
In order for the accountant to be able to spend the issued cash in accounting, one statement is not enough, a primary document is required - an expense cash warrant.
It is the RKO that serves as the basis for making the posting on spending cash from the cash desk - Dt 70 Kt 50.
In addition, the warrant serves as the basis for making a record of the expenditure made from the cash register.
Design features
A payroll statement can be drawn up in relation to a separate division of the organization or for all employees of the enterprise as a whole.
In this case, both the amounts payable for each employee separately and the total amount to be paid are reflected.
An expense cash warrant must be issued one for the total amount issued.
For the purpose of issuing wages, cash is withdrawn and credited to the cash desk of the enterprise for a specified period allotted for settlements with personnel for wages.
During this period, the organization is obliged to pay off the employees. The remaining undisbursed money must be returned to the current account.
An expense cash warrant should be filled out either on the last day of this period, or upon payment of salaries to all employees indicated in the statement.
The amount in the RKO must exactly match the amount issued and reflected in the payroll. The deposited amount is reflected in a separate line and handed over to the bank; it should not be taken into account in the payroll order.
An accountant draws up cash settlements after receiving a completed and signed pay slip from a cashier or other person who makes cash settlements with employees.
The accountant is obliged to check the information in the statement, the presence of the required signatures, and then fill out the cash order on the same day. The number and date of the cash register is affixed on the last page of the payroll or payroll.
Only after that, the completed order can be reflected in the cash book. Up to this point, no entries regarding the issuance of salaries are reflected in the cash book.
Thus, when applying, the following important rules must be observed:
- fills in cash register accountant;
- in relation to the statement, it is one RKO;
- the order reflects the total amount actually issued;
- it is necessary to fill out the CRS upon payment of the entire salary or on the last day allotted for settlements with the staff;
- on the basis of RKO, an entry is made in the cash book.
If payrolls are compiled by divisions, then it is allowed to issue one cash receipt for the total amount issued for all payrolls.
How to fill out the KO-2 form correctly?
An account cash warrant is filled in according to the standard unified form KO-2.
When it is drawn up in the case of the issuance of wages, the features of filling out the following:
Often, in the “issue” line, the name of the cashier is filled in, and in “by” - his passport data. However, this is not entirely correct.
On the specified date, the cashier is not actually issued the cash amount prescribed in the cash order, he had it earlier and has already been issued to employees.
Therefore, it is more logical to indicate “employees” in this field, this will not be an error in the case of payment of wages to personnel.
It is also not necessary to enter the chief accountant or director in these lines, since such a wording will also not correspond to reality.
After all, these persons did not receive from the cash desk the designated amount of money for the issuance of salaries, since according to the law, the cashier from the cash desk must give money to employees.
If the chief accountant or director acts as a cashier and issues wages, then their full name also does not need to be put down in the lines “issue” and “for” for the reason indicated above.
Download a sample of filling out cash register when paying wages according to the statement
Download an example of filling out an account cash warrant -.
conclusions
If wages are paid to personnel in cash, then upon the fact of issuance, an expenditure cash warrant is necessarily drawn up.
RKO acts as the basis for filling out the cash book and reflecting the expense transaction in accounting.
The accountant fills in the order after closing the statement.
Strict observance of cash discipline should be one of the priority responsibilities of the economic sector of the enterprise. In this situation, you will need to work with special documents confirming the movement of finances through the cash desk of the enterprise.
One of the important elements of the primary documentation is an expense cash warrant, the form of which is presented on our website. The rules by which it is filled out and its form are regulated by law. Knowledge of the relevant regulations will eliminate the presence of errors when filling in the selected fields and maintaining records in this segment of accounting activities.
Correctness of filling
The use of an account cash warrant is regulated by Regulation BR 373-P. The concept of this document is also enshrined in legislation.
RKO is the primary document that legal entities use to reflect the cash flow in accounting.
Authorized persons are required to issue it for each debit transaction related to the movement of cash from the cash desk of the organization. For this, an appropriate RKO form is drawn up. All actions that can be carried out in such a situation, for example, by an individual entrepreneur, are regulated by the Directive of the Central Bank of March 11, 2014 “On the procedure for conducting cash transactions of IP”.
For enterprises, certain registration rules are written out, according to which responsibilities for filling out the corresponding form are distributed. In different situations, the following persons have the right to fill out this operation:
- chief accountant (if this position is available);
- enterprise cashier;
- the first head or individual entrepreneur independently.
The validity of the order is limited. Today it is 1 business day. This means that the amount issued under the document must be received on the date indicated in it. If this is not possible, then a new form must be issued.
In order not to make a mistake in the design, you should carefully study the example of filling out an account cash warrant. No corrections of the date (crossing out, smearing with a corrector, other edits) or other information are allowed. One copy is enough.
Sample of filling out an account cash warrant
The lower part must contain the signatures of authorized officials of the company or organization. The number of these people is limited. Cards with their sample signatures must be held by the specialist issuing funds for this document.
As a rule, the signatories of the RKO are:
- cashier and accountant;
- the head with the right of first signature, and the cashier (in the absence of an accountant position in the state);
- the first head or individual entrepreneur.
Signatures must be placed next to the indicated surnames and initials. The Central Bank allows registration of RKOs only in paper form. Filling can be done using machine input (computer/printer) or ballpoint pen (documents designed with gel pens are not accepted due to their short shelf life). The ink color must be blue (purple) or black. Other colors such as red or green are not accepted.
Read also: Calculation of average earnings upon dismissal
Cashier functions
The cashier issuing funds performs the following actions:
- First of all, a check is made for the presence of all necessary signatures. They check with samples from the card, which is always in the cash register.
- The amount, which is indicated in words, must match the one indicated in numbers, and is written without spelling errors.
- The supporting documents specified in the RKO form must be available. They are attached to the order.
- Verification of the data of the recipient of funds (passport information, full name) with those indicated in the completed form is carried out.
- In the absence of comments, the cashier issues funds to the recipient.
- The order is sent to the recipient for signature.
- After that, the cashier puts a stamp on the front side and certifies it with his own signature.
If the document contains visible corrections or erasures, then such a form should not be accepted for execution.
You need to know that the expenditure order must remain at the cash desk, and not be handed over to the recipient of the funds.
Purposes of disbursement of funds
There is a regulated list of circumstances for which the issuance of funds is allowed. These include:
- transfer of the required amount to the company's bank account;
- issuance of the amount to an employee of the company who will perform actions aimed at the interest of the company; in such a situation, the goals of the event (according to the Instruction of the Central Bank of the Russian Federation No. 1843-U) and the time of the organizational events must be indicated;
- issuance to an employee of the enterprise for personal expenses;
- cash withdrawal of an individual entrepreneur for the needs of a legal entity, where he is the only employee.
A sample of filling out the RKO for the payment of wages
Document flow for RKO
At the end of the working day, all cash registers must be registered in the appropriate Journal, according to which they are kept. Thanks to this procedure, the work of the cashier is controlled so that during the audits there are no misunderstandings with cash balances. The reporting journal is kept in the form KO-3. Individual entrepreneurs make entries for each RO in the cash book.
The process of storing paper copies is organized by the head of the enterprise or an authorized person by written order.
The form of the current approved document is present in the regulations. The finished form is compiled on the basis of the information specified in them.
Rules for filling out a document
The KO-2 form can be filled out both by hand and with the help of special programs that help automate the entry of information into the designated fields of the document. The title must contain the name (full or short), according to the statutory documents. If there are no structural subdivisions, then a dash is put in the corresponding field.
Enter the following information in the appropriate columns:
- Document Number. The numbering is done "through", according to the serial numbers from the register and is carried out in this way until the end of the year.
- OKPO code. It is taken from the document issued by the statistical authorities during the registration of the enterprise.
- The date. The current disbursement date in eight-digit format, where the first two digits of the number, then the serial number of the month in two digits, then four digits of the year.
- Debit/Credit. Bookkeeping accounts are entered. Legal entities on the simplified tax system do not fill out.
- Amount rub., kop. We write legibly in numbers, separating pennies with a comma.
- Issue. The column is filled in the dative case (to whom?) with the full name of the recipient (Ivanov Ivan Ivanovich).
- Destination code. It is required to fill in if the organization uses the coding of debit/receipt transactions.
- Base. Specifies the type of expense transactions.
- Sum. We indicate the value in words (letters) in rubles, and kopecks in numbers.
- Application. Data is entered if there is primary documentation confirming the basis for issuance. Document numbers and dates of their compilation must be entered.
- Received. This field in the document must be filled in by the recipient of the funds himself. Information about funds is entered in words, kopecks are indicated in numbers. The recipient's signature is put, the current date and the place are indicated. It is allowed to fill in the data by the cashier.
- Issued by the cashier. Information is entered by the cashier himself after the cash is issued. There must be a surname with initials, as well as a confirming signature.
An expense cash order (RKO) is a primary cash document, on the basis of which cash is issued from the organization's cash desk.
Download the free form and sample of filling out an expense cash warrant
Application of an outgoing cash order
The form of the form of an account cash warrant is unified and has the coding KO-2.
An expense order in one copy is issued by an accounting officer, given to the head and chief accountant of the organization for signature, after which the RKO is recorded in the register of receipts and expenditure cash documents (form KO-3).
RKO can be filled in both manually and electronically. When filling out a cash order, blots and corrections are not allowed.
How to fill out an expense cash warrant in 2019
1. At the top, the name of the organization that issued the order, its OKPO code, the name of the structural unit of this organization, if the order was issued in the unit, is indicated. If there is no subdivision, a dash is placed.
2. The RKO number is indicated - serial, from the registration log KO-3 - and the date of issue of the warrant (day, month, year)
3. In the tabular part:
- in the column "Debit" the code of the structural unit that issued the money is written (or a dash is put); the number of the corresponding account, sub-account, the debit of which reflects the withdrawal of cash from the cash desk; analytical accounting code for the offsetting account, if the organization uses such codes. Or put a dash.
- the column "Credit" enters the number of the account, the credit of which reflects the issuance of money from the cash desk;
- the amount is indicated by numbers;
- the intended purpose code is written if the organization uses them; if not, a dash is placed.
4.Under the table:
- the full name of the person receiving the money is entered;
- on what occasion or on the basis of which funds are issued (salary, for the purchase of consumables, for household expenses, on the basis of an invoice, etc.);
- the amount is written from the beginning of the line with a capital letter, rubles - in words, kopecks in numbers. The empty space remaining in the sum line is crossed out;
- the attached documents and their data are entered in the “Application” line, on the basis of which money is issued (memo, receipt, invoice, application, etc.).
6. The line “Received” is filled in by the person to whom the money is issued: with a capital letter without indentation, the recipient enters the declared amount, rubles in words, kopecks in numbers. The remaining empty space is crossed out. The recipient puts the date and signs.
