Expenditure cash warrant in Russian form. Filling out a cash receipt

An expense cash warrant is a form, the form of which is officially approved at the level of federal legislation. Find out what is the structure of the relevant document, how to fill out the form of an outlay cash warrant correctly and what has changed in its design in 2019, find out from our article.

What is the best way to download the RKO form - in Word or another format

The form of an account cash warrant can be submitted in 2 main formats - Word and Excel. Each of them has its own advantages and disadvantages.

Word documents open in more programs - in common operating systems (Windows, Linux, MacOS), as a rule, there is always pre-installed software that can work with files of the corresponding format.

Relatively few solutions work correctly with Excel files - Microsoft Excel, Open Office Calc and their analogues, including "cloud" types of software. As a rule, in modern operating systems they are not installed by default.

If you decide to download the expendable cash warrant form in Excel format, then you will have a more versatile file at your disposal. For example, when it is created in one version of Microsoft Excel, it is recognized without problems in any other, and in most cases also in third-party programs. While Word-files, due to the peculiarities of their structure, are not always correctly recognized in programs that differ from those in which they were created.

Another argument for downloading the RKO form in Excel is the convenience of filling it out on a computer. The structure of files of this type is such that it is more difficult for an accountant to make a mistake with filling in the necessary data on a PC, since the cells for entering information are highlighted. When filling out a Word document, it is possible to mistakenly affect other elements of the document's formatting, as a result of which its structure may be violated.

What unified form should the RKO form correspond to

In accordance with the provisions of Bank of Russia Instruction No. 3210-U dated March 11, 2014 Russian organizations are required to use as an RKO form unified form KO-2 (corresponding to the number 0310002 according to OKUD). This form was approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

More about legal requirements to primary documents, read the article "Primary document: requirements for the form and the consequences of its violation" .

NOTE! From 08/19/2017, new rules for maintaining cash transactions, which you can see.

How to download the RKO form for free

You can download an expense cash warrant in the form of KO-2, that is, fully compliant in its structure with the requirements of the law, on our website:

NOTE! It is important not only to download the RKO of the current form in one of the formats presented, but also to make sure that the file does not have the “read-only” attribute (otherwise it will not be possible to edit it on a PC). To do this, you need to find it on the disk, right-click on it, select "Properties" and, if necessary, uncheck the box next to the corresponding attribute.

Download cash receipt — this is still half the battle, the next task will arise - to fill it correctly. Consider key points this procedure.

Do I need to print the form of an expense cash warrant KO-2

Filling out the cash register can be carried out both on a computer - with subsequent printing, and manually - using an already printed form (clause 4.7 of instructions No. 3210-U). Automated solutions can also be involved - in this case, the printout of cash registers is optional (order files are stored in the memory of the corresponding programs and signed using an EDS). True, in the latter case, the organization will have to buy electronic signatures for all persons who must sign these documents: the head, the chief accountant, the cashier, as well as other employees (including accountants).

A completed RKO template might look like this:

This completed sample cash receipt can be used as a template for your organization's cashier.

What you should pay special attention to when filling out the form of an expense cash warrant:

in the column "OKPO Code" it is necessary to indicate the data corresponding to those contained in the registers of state statistics;
if the enterprise does not have structural divisions, then a dash must be put in the corresponding column of the form;
in the column "Document number" the CSC number should be fixed in order, as a rule, the calculation starts on January 1 of each year;
the amount in the tabular part of the form can be indicated in rubles and kopecks separated by a comma or a hyphen (for example, 200.75 or 200-75);
to the item "Code designated purpose» data are entered only if the organization in practice uses a system of codes that determine the expenditure and receipt of funds;
in the “Amount” paragraph, which is located below the table, the amount of funds issued under the CSC should be indicated, in rubles - in capital letters the first word, in kopecks - in numbers;
in the column "Bases" you need to specify the content business transaction
the column "Application" contains information about the document that is the basis for the cash transaction (for example, it can be a payroll - when paying salaries in cash) indicating the number and date of its compilation.

More about filling payroll read the article "Sample filling in the payroll T 49" .

If the RKO is filled in by an individual entrepreneur who does not hire cashiers, then in the column "Issued" his data should be. If the individual entrepreneur does not hire an accountant, only his signature as the head of the organization should be on the cash register.

Innovations in the procedure for registration of RSC 2019

Fortunately, there were no changes in the procedure for filling out cash registers in 2019. They were before. So, on August 19, 2017, the instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-u came into force, which introduced a number of changes to the procedure for filling out and issuing cash orders:

The cashier has the right to draw up at the end of the working day one cash settlement for the entire amount issued per day from the cash desk, but on the condition that there are fiscal documents of the online cash desk for the money issued.
The cashier is obliged to check whether there are signatures of the chief accountant and accountant or director on the cash register, however, signatures are now checked against samples only if the document was drawn up on paper.
If the RKO is issued in in electronic format, then the recipient of money has the right to put his electronic signature on the document.
You can issue money for a report by order of the director; now it is not necessary to ask for a statement from the accountant. However, the chosen procedure for issuing funds (upon an application or order) should be fixed in the Regulation on Settlements with Accountable Persons.
An employee's debt on a previously received advance is no longer a reason for refusing a new issuance of accountable funds.

Read more about all the changes in the procedure for issuing a report.

Results

An account cash warrant is filled in when cash is issued from the cash desk. The rules for filling it out are strictly regulated and regulated for the most part by indication No. 3210-U. In 2019, you need to fill out the RKO according to the well-known rules.

Expenditure cash order (RKO). Form KO-2 is a document financial statements, with the help of which the issuance of funds from the cash desk of the enterprise (organization) is carried out. The form of the form is unified, approved at the legislative level by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 (as amended on May 3, 2000), OKUD code 0310002. The document is drawn up depending on the procedure for conducting cash transactions at the enterprise. The order is filled in a single copy by an accounting officer or other authorized person.

After filling out, the document is registered (as well as) in the registration log in the form No. KO-3. As a rule, the documents that are the basis for the issuance of funds are attached to the expenditure cash warrant. However, it is worth noting that if the documents attached to the order bear the signature of the head, then it is no longer required at the RKO.

Several employees of the enterprise related to the issuance and receipt of funds take part in filling out the cash order. So, when filling out an order, you should follow the following instructions:

the field "Organization" must contain the name of the subject economic activity, and the column "Structural subdivision" - its subdivision that issued the warrant. If such a structural unit is absent, then a dash is put in the column;
in the lines "Document number" and "Date of compilation" the number of the order is entered according to the registration log in the form KO-3, as well as the date of its compilation in the format DD.MM.YYYY;
column "Debit" contains the code structural unit, in which the issuance of funds is carried out (in the absence of such, a dash is put), the number of the corresponding account, sub-account, on the debit of which the expenditure of funds from the cash desk is displayed, as well as the code analytical accounting on the offsetting account (dash - if the use of such codes in the organization is not carried out);
the line "Credit" displays the number of the accounting account, on the credit of which the funds are issued. As a rule, this is account 50 "Cashier";
in the field "Purpose code" a code is entered that displays the purpose of using the funds issued from the cash desk. If such codes are not used at the enterprise, a dash is put;
the line "Issue" contains the surname, name, patronymic of the person to whom this money is issued;
the line "Basis" displays the content of the business transaction. For example, an advance for travel expenses, issue financial assistance etc.
the amount of funds to be disbursed is displayed in the "Amount" line and must be written in words. If, after putting down, there is free space in the line, a dash should be put;
the "Application" field displays the details primary documents, serving as the basis for the issuance of funds from the cash desk.

After filling in the above information, the signatures of the chief accountant and the head of the enterprise with their transcripts are affixed. Then follow the lines filled in by the person who receives these cash. In the line “Received”, the amount of money received from the cash desk is indicated in words, the date of receipt and the signature of this person are affixed under it.

After the issuance of money, the cashier of the enterprise, in the lines provided for this, indicates the name, number, date, place of issue of the document that certifies the identity of the person who received the money from the cash desk. Below is the signature of the cashier with its transcript. The cashier of the enterprise is obliged to check the document for correctness of compilation and cancel the annexes to it with the stamp "Paid" or the stamp of the enterprise with the date. After repayment, the expenditure cash warrant remains at the cash desk of the enterprise. When repaying the overspending on, the basis for issuing sum of money for CRS from the cash desk is the report of the accountable person.

An expense cash order (RKO) is filled in a single copy at the time of issuing cash from the cash desk of the enterprise. RKO form KO-2 must be filled out by a cashier or an employee from the accounting department who has the right to conduct cash transactions. Further, this document is given to the chief accountant or director of the enterprise for signature and certified with a wet signet. In cases where the warrant already contains the signature of the head of the enterprise, such a cash register does not require re-approval.

Filling out an account cash warrant (form KO-2)

In order to draw up the form of a cash warrant correctly, it is necessary to observe the correct filling of the corresponding lines and columns in the form. A short list of symbols and explanations of what should be entered in this field.

Organization - the full legal name of the organization.

Subdivision - a branch of an enterprise or organization for which this order is intended.

Number - the serial number of the document according to the CRS register book, the numbering does not allow gaps and is filled in strictly sequentially. Usually it is conducted from the beginning calendar year and enter the numbers in the sequence like this: day, month, year.

Date of registration - the date of registration of the KO-2 form at the time of registration is affixed.

Column "debit" - subdivision code - you must enter the code of the subdivision that will spend the funds. In the absence of such a subdivision, a dash is placed.

“Debit” - offsetting account - enter the account accounting entry, according to the debit on which the funds are withdrawn.

“Debit” - analytical accounting code - a field intended for entering an analytical accounting code agreed with the previous column. This field is filled in if the use of this kind of code is accepted and acceptable at the enterprise, in case of non-use we put a dash.

“Credit” - enter the account number for the loan, within which the movement of funds takes place.

“Amount, rub. cop." - the full amount of funds intended for payment is prescribed.

“Destination code” - if the purpose of the destination coding is used at the enterprise, such a code is written in this line, otherwise we put a dash.

“Give” - Full name of the person in the dative case, to whom the material values will be handed.

“Base” – enter in the field short description transactions describing the reason for which money is issued.

“Amount” - the full amount in rubles is written in words, special attention requires a ban on abbreviations of anything, including the word for currency.

“Offer” – it is necessary to enter an order-basis for the issuance of cash from the cash desk. If the money is issued to an employee of another enterprise, then in this field it is necessary to enter the number of the power of attorney to receive money from the organization in which the this person In this case, you must attach a copy of the power of attorney.

“Received” - this field is entered by hand personally by the person who receives the money at the cash desk. Be sure to write the numbers of rubles in words and with a capital letter, while pennies are allowed to be written in numbers.

"PO" - this field is also filled in by the recipient, entering the presented document, as well as its series and number, place and date of issue. This field is required regardless of whether a full-time employee or a person from another organization receives money.

“Issued by the cashier” - the signature and full name of the person who issued the cash order.

All documentation attached to the order must be stamped “Paid” or stamped with the date of payment.

The completed document with a wet seal remains in the accounting department and in no case is the original given to the person receiving the money. It is important to note that in this document corrections and blots are unacceptable, even if they are all agreed upon and agreed upon, in which case a new warrant is issued. The second important point is the possibility of receiving cash only on the day of issuing an account cash warrant.

You can download the form of an expenditure cash warrant in word and excel format from this article. Also consider the order of filling with RKO samples.

Read in the article:

The consumable is intended for processing the issuance of money from the cash register. All companies that pay in cash are required to compile it. This obligation does not depend on the legal form and taxation regime.

Expenditure cash warrant: form

RKO has a KO-2 form approved by law. The State Statistics Committee established it on August 18, 1998 by resolution No. 88. Currently, the form looks like this:

The form of an expense cash warrant

Filling out a cash receipt

The procedure for filling out the RKO form is established by the instructions of the Central Bank dated March 11, 2014 No. 3210-U (hereinafter referred to as the Instructions of the Central Bank).

Complete the document in one copy. Compose it on paper and fill it out by hand, using a computer, or a combination of both. You may use any ink to fill in.

A sample of filling out an account cash warrant when depositing money in a bank

Please note: The instructions of the Central Bank prohibit making corrections to cash documents.

The legislation does not contain a strict order for the numbering of cash registers. Therefore, you can use any method of through or non-through numbering. As a rule, simple numbering in ascending order is used. You can add a letter cipher or date to the number.

Start filling from the line "Base". Enter a business transaction in it. For example, "Reimbursement of overspending according to the expense report dated July 20, 2018 No. 198".

The "Appendix" line must contain the number and date of compilation of the primary documents and other documents (invoices, applications for issuing money, etc.).

Filling in the RKO lines "Basic" and "Appendix"

Note: when issuing money to an employee against a report, an expense cash order is drawn up on the basis of a written application of an individual in any form. In this case, the application must contain:

the amount of money issued under the report;
the period for which the amount was issued;
signature of the director of the company;
date of application.

When issuing cash, ask the recipient to put the amount in words in cash register and sign.

When issuing a general expense order, for example, for a shift, it is signed by a responsible employee, in particular, a cashier. Fasten this duty employee in the local act of the company.

The RKO form contains the details of the signatures of the director of the company, the chief or ordinary accountant and the cashier. According to the Instructions of the Central Bank, the document is signed by the director and accountant. But the head may not put his signature when it is already on the annexes to the cash register (statements, invoices, etc.) and there is an accountant on the staff. In the absence of an accountant, the director is obliged to endorse the expense order.

The director also has the right to delegate by proxy to sign the cash register on his own behalf to another employee of the company.

The procedure for issuing money for consumables

This procedure consists of six steps.

At the first stage, the cashier controls the availability of all the necessary signatures in the cash register and their compliance with the samples he has. It compares amounts in words and figures. They must match. Then he checks for the presence of the documents specified in the consumable. After that, the cashier compares the full name of the recipient in the order with the data of his passport.

Money can also be requested by the representative of the recipient by proxy. Check this person's power of attorney and passport. Make sure that the full name of the recipient in the RKO corresponds to that specified in the power of attorney and the passport data.

The power of attorney must be attached to the consumable. If it is issued for several payments or for receiving money from several organizations, then make a copy of it. Certify the copy in the order established by the director of the company.

The second stage provides for the preparation of the amount of cash for issuance and the transfer of the RKO to the recipient so that he puts his signature on it.

The third stage is the affixing of a signature by the recipient.

At the fourth stage, the cashier counts the money before issuing it so that the recipient can see this process. The cashier then gives the money to the recipient.

The fifth stage involves recalculation by the recipient of money under the supervision of the cashier. Without this procedure, the recipient will be able to make claims for the amount in the future.

At the last stage, the cashier puts his signature in the RKO.

Attached files

RKO form in excel.xls
RKO form in word.docx
Sample of filling out RKO: financial assistance.xls
A sample of filling out cash register when depositing money in a bank.xls
A sample of filling out cash register when issuing money to an organization.xls

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

FILES

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 an expense-cash order, it should always be taken 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 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 financial resources.

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

There is no need to stamp the document, since it refers to the internal documentation of the enterprise and, moreover, since 2016, the requirement for legal entities on the use of seals and stamps in activities has been cancelled.

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 enterprises and organizations) the corresponding 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

In the second part of the order, information is entered on 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”.