Incoming cash order form 2. Incoming and outgoing cash order: sample filling

Receipt and expense orders are unified forms approved by the State Statistics Committee for use by organizations or individual entrepreneurs using cash. Depending on what function they perform at the organization's cash desk - income or expense - there is a cash receipt order and a cash expense order. Let's take a closer look at each of them, what it is needed for, what function it carries and when it needs to be issued.

When is the Receipt Cash Order (PKO) filled out?

When cash is received at the cash desk of an organization or individual entrepreneur, it is necessary to reflect the fact of this business transaction in the accounting accounts. And for the posting of cash, there is a cash receipt order.

It is drawn up according to a unified document in a single copy and signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

A cash receipt order consists of two blocks:

1. PKO itself;
2. A receipt, which, after filling out, is torn off and given to the person who deposited the money into the cash register.

You can issue a receipt either manually or using a computer. Corrections in the receipt order are not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

After filling out, the second block of the PKO “Receipt” is stamped by a legal entity or entrepreneur. Now there is no need to put a stamp so that half goes to the cash receipt order and the other half to the receipt.

In what cases is the Cash Receipt Order filled out?

We fill out a cash receipt order when:

• contribution by the founders of their share in the authorized capital;
• receipt of proceeds to the cash desk. If you use a cash register in your work and punch out cash receipts to customers during the day, then you do not need to issue a cash receipt order for each punched check; the total amount is received by only one PKO at the end of the work shift;
• return of borrowed funds. If your organization or individual entrepreneur gave a loan to a legal entity or individual, and the loan is returned to the organization’s cash desk;
• return from the accountable person. Your organization gave the employee money on account, the employee purchased what he needed and brings the rest of the advance to the cash desk of the organization or entrepreneur;
• withdrawal of funds from the current account of a legal entity. If you withdraw funds from the organization’s current account for wages, household needs, etc., then these funds must first go to the organization’s cash desk.

The procedure for filling out the Receipt Cash Order

Now we will look at the step-by-step procedure for filling out each field of the Receipt Cash Order.

Rosstat website.

In the “Date of Compilation” field the current date is entered, because A cash receipt order is drawn up at the time of a business transaction.

The “Debit” and “Credit” columns are filled in in accordance with the accounting entries and are prepared by the accountant. But, by default, the “Debit” column is filled in with 50.1 - since this is the accounting account of the organization’s cash desk. The “Credit” column may contain one of the following accounting accounts:

75 “settlements with founders” - when the founders contribute a share in the authorized capital;

51 “current accounts” - when withdrawing funds from a current account;

71 “settlements with accountable persons” - when returning an unused advance from an employee;

62 “settlements with buyers and customers” - upon receipt of payment from the buyer to the organization’s cash desk;

90.1 “sales revenue” - when recording revenue for a shift using cash register equipment.

The “Amount” field reflects the amount deposited into the cash register. In this case, the indication of kopecks and rubles is separated by the symbol “-”.

In the “Accepted from” field, either the full name of the donor is written in the genitive case (answers the question - from whom?), or the full name of the legal entity or individual entrepreneur and the full name of the donor of the individual, also in the genitive case.

In the “Base” field, the basis for depositing funds is entered: contribution to the authorized capital, sales revenue, receipt of cash from the bank, payment for goods/services according to invoice No. (agreement No.), etc.

In the “Amount” field, the amount of funds deposited is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the PQS, then in the “Amount” field you must indicate only the full amount in words without indicating kopecks. The reduction of rubles and kopecks is not allowed. If the amount includes VAT, then it is written “including VAT, VAT interest rate and VAT amount.”

The primary documents on the basis of which money is deposited are entered in the “Appendix” field.

The bottom two lines contain the signatures of the cashier and the chief accountant.

The “Receipt” block is filled in similarly to the “Cash receipt order” block. A stamp is placed, torn off along the line and given to the depositor.

Sample of filling out the Receipt Cash Order (PKO)

Click to enlarge

When is the Expenditure Cash Order (RKO) filled out?

By analogy with an incoming cash order, an outgoing cash order is filled out when money needs to be received at the organization's cash desk.

RKO is compiled according to a unified single copy and stored in the organization’s cash book.

The expense cash order will consist of only one block - the expense cash order itself. Signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

You can issue consumables either manually or using a computer. Corrections in the expenditure order are not allowed. If you made a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

In what cases is the Expense Cash Order filled out?

We fill out an expense cash order when:

• the need to issue accountable persons for the purchase of necessary goods or materials for the organization;
• issuance to accountable persons for personal and travel expenses;
• depositing cash in the bank to the organization's current account;
• payment of wages (advance) to employees in cash at the cash desk;
• payment of dividends to founders.

The procedure for filling out the Cash Expenditure Order

Now let’s look step by step at how to correctly fill out a cash receipt order.

In the “Organization” field we enter the full name of the legal entity or individual entrepreneur in accordance with the statutory documents.

The “Structural unit” field indicates the unit that issued the order. If the organization or individual entrepreneur does not have a division, then a dash is added.

In the “according to OKPO” field, enter the OKPO code issued by the Statistics authorities. If you do not know your code, then you can find it on the official website of Rosstat.

The “document number” field is assigned from the first number, starting on January 1 of the new year and has continuous numbering throughout the year until December 31. The organization has the right to use prefixes to numbers.

In the “Date of Compilation” field the current date is entered, because an expense cash order is drawn up at the time of a business transaction.

The “Debit” and “Credit” columns are filled in in accordance with the accounting entries and are prepared by the accountant. But, by default, the “Credit” column is filled in with 50.1 - since this is the accounting account of the organization’s cash desk. The “Debit” column may contain one of the following accounting accounts:

70 “payroll settlements” - when making payments to employees of an organization in cash;

51 “current accounts” - when depositing funds into a current account from the organization’s cash desk;

71 “settlements with accountable persons” - when issuing an advance to an employee for the needs of the enterprise or travel expenses;

60 “settlements with suppliers and contractors” - when paying suppliers in cash.

The “Amount” field reflects the amount deposited into the cash register. In this case, the indication of kopecks and rubles is separated by the symbol “-”. Or, with full rubles, kopecks may not be indicated.

The “Purpose Code” field is filled in only if the organization uses a coding system.

In the “Issue” field, either the full name of the person to whom the cash is issued is written in the genitive case (answers the question - from whom?), or the full name of the legal entity or individual entrepreneur and the full name of the recipient of the individual, also in the genitive case.

In the “Base” field, enter the basis for issuing funds: payment of dividends, payment to the supplier, collection, payment for goods/services according to invoice No. (agreement No.), etc.

In the “Amount” field, the amount of funds issued is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the cash settlement system, then in the “Amount” field you must indicate only the full amount in words without indicating kopecks. The reduction of rubles and kopecks is not allowed.

Many organizations, firms, as well as individual entrepreneurs use cash receipt orders form 0402008 or PKO in their document flow. The 2018 cash receipt order form has its own purpose and filling features. The rules for filling out a receipt order are prescribed in the Regulations of the Central Bank of October 12, 2011 No. 373-P “On the procedure for conducting cash transactions...”

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We will tell readers in this article what kind of document this is, who maintains it and how to fill it out correctly. And at the bottom of the page there are links where you can download the cash receipt form and print it. There is also a sample filling there. Documents are posted in user-friendly Word and Excel formats.

Receipt cash order form 0402008: purpose of the document

In order to understand the purpose of a cash receipt order, it is necessary to define this document.

So, a cash receipt order (PKO) is a document for reporting. It is issued by the cash desk of any organization or company when accepting cash equivalents.

PKO has a unified form KO-1, approved on August 18, 1998. Form KO-1 of the cash receipt order is drawn up in one copy.

A cash receipt order is necessary for the legal registration of cash receipts (for example, from the founder, for compensation of damage, etc.).

In other words, the 2018 cash receipt order (Form No. KO-1) confirms the deposit of funds into the cash register that were received:

• as a result of the provision of services, sale of goods, performance of work;
• as a result of the return of the balance of money that was issued to employees but not spent;
• as a result of payment of a share in the authorized capital by a new participant (for an LLC);
• as payment for sold property, equipment;
• as a result of withdrawal of funds from the current account for specific needs.

Who issues a cash receipt order?

The organization's accountant or another employee (including a cashier), determined by the manager in agreement with the chief accountant (if any) by issuing an order, is responsible for preparing the PQS. After looking at a sample of filling out a cash receipt order, you will see that the finished document of form KO-1 consists of two parts:

1. Order.
2. A tear-off receipt for a cash receipt order.

The accountant's signature must be on the cash receipt order. If the company does not have an accountant, then the document is signed by an authorized person.

The cashier checks the PKO. After checking the correctness of the order, a stamp is affixed to it. Most of the seal should be located on the tear-off receipt, and the smaller part should be on the order itself.

After stamping the document, an entry must be made in a notebook to record all transactions.

At the moment of transferring funds to the cashier, he tears off the receipt for the cash receipt order and hands it to the person (who deposited the funds).
The main document (order) remains at the cash desk.

How to fill out a cash receipt order?

Although an example of filling out a cash receipt order is presented on this page, it would not be amiss to give the reader step-by-step instructions. So, let's move on to the step-by-step filling out of the cash receipt order form, form KO-1.

1. In the “Organization” paragraph, the name of the organization issuing the receipt is indicated. The name of the organization is entered in the same way as it is registered in the constituent documents.

2. In the line “Structural unit” the structural unit of the organization issuing the receipt is indicated. If the organization does not have a structural unit, a dash is added.

3. The serial number of the PKO is indicated in the “Document number” strip.

4. The date the order was issued is written in the “Date of Compilation” column. Date format: DD, MM, YYYY.

5. The accounting account number is indicated in the “Debit” line (this item does not have to be filled out).

6. The code of the division of the structure where the funds are deposited is indicated in the “Loan” paragraph. If the organization does not have structural divisions, a dash is added.

7. The code number of the branch of the organization for which the receipt is issued is indicated in the line “Code of structural unit”.

8. The analytical subject of the corresponding accounts is entered in the column “Analytical accounting code”.

9. The amount of incoming funds that arrived at the cash desk is entered in the line called “Amount”. The entry is made both in numbers and in words (with a capital letter).

10. The code number of purposes for using the received funds is entered in the “Purpose Code” item. If there is no corresponding code (it must be contained in the LLC documentation), a dash is added.

11. The following data is entered in the “Received from” field:

• name of the organization (firm, company, individual entrepreneur);
• surname and name of the representative of the organization (in the genitive case) transferring funds (if the money came from another organization);
• basis for the transaction: payment for sold products according to the invoice;payment for work performed or services provided under the act;compensation for material damage by court decision or order;making an advance payment under a purchase and sale agreement or under a service agreement;return of unused funds issued for reporting;compensation for identified shortages based on an audit or on the basis of an order;contribution to the authorized capital (for LLC).

12. The VAT amount can be indicated in numbers in the “Including” paragraph. If incoming funds are not subject to taxes, then “Without VAT tax” is indicated.

13. If there are attached documents, the details are recorded in the “Appendix” section. The tear-off part is filled in exactly the same way.

If any documents were attached to the cash receipt order, then a stamp should be placed. The order must be marked “Received”. The date is also included.

Checking the completion of data in the software

The PKO must be checked by the cashier of the organization or a person replacing him. He must ensure that everything is done according to the rules and whether the document contains any errors. When the cashier is convinced of the correctness of the receipt, he has the right to accept cash and put the date of the transaction and his signature on the form of the document.

There may be a situation where there may be errors in the order. In this case, the cashier returns the document for rework.

Under no circumstances are errors allowed in the cash receipt order form KO-1! You cannot make corrections to the software. In case of an error, the order is issued again!

A cashier who fails to issue a document may be subject to penalties. The fine currently amounts to 5,000 rubles (for an official who did not issue a document) and up to 50,000 rubles (for an offending organization).

The receipt is the very document through which the receipt of funds to the organization's cash desk is processed. The cash receipt order (PKO) form has a unified form No. KO-1, issued in one copy by the person responsible for it.

The cash document consists of two parts: the receipt order itself and the tear-off receipt for it. The latter is issued to the person who deposits money into the cash register as confirmation of acceptance of this money from him.

Receipt orders and receipts for them can be written out either by hand or using a typewriter or computer. When filling out these documents, no blots or corrections are allowed. Therefore, if a mistake is made when completing the PQS, you should rewrite it again.

Filling out a cash receipt order

The title of the receipt indicates the names of the organization and structural unit (if any). If there is no structural unit, a dash is added.

“Codes” are selected from the State Statistics Committee certificate.

“Document number” is indicated in accordance with the journal of registration of incoming and outgoing cash documents ().

Cash documents are numbered in order from the beginning of the calendar year.

The “date of compilation” is written in Arabic numerals in the following sequence: day of the month, month, year. The day of the month and month are represented by two pairs of Arabic numerals separated by a dot; year - in four Arabic numerals:

dd.MM.YYYY.

If the serial number of the day of the month and (or) month is less than ten, then 0 is placed in front. For example, the date January 1, 2010 should be written like this:

The receipt order is drawn up on the day the money is received at the cash desk, therefore, the date indicated in it is the date of receipt of the money.

Entries in the “Debit” and “Credit” columns are made by the accountant who will process the primary document.

In the “Debit” column the account number is entered, the debit of which is used to receive funds. The subaccount number can also be indicated here in accordance with the organization’s working chart of accounts.

In the column “Credit, code of structural unit” the code of the structural unit to which the funds are allocated (if any) is indicated, for example, a department of a store, a specific outlet.

In the column “Credit, corresponding account, subaccount” the number of the account and, if necessary, the subaccount, the credit of which reflects the receipt of funds at the organization’s cash desk, is indicated.

In the column “Credit, analytical accounting code” the analytical accounting code for the account specified in the previous column is entered, if the use of such codes is provided for in the organization.

In the column "Amount, rub. kopecks." the employee filling out the document indicates the amount of money (in numbers) received at the organization's cash desk.

In the column “Purpose code” the code for the purpose of using the received funds is written down. This column is used if the organization uses the appropriate coding system.

Filling out the lines of a cash receipt order is carried out as follows.
"Taken from ________":

• if money is accepted from an employee of the organization (in which the cash receipt order is drawn up), then this line indicates the last name, first name and patronymic of this employee in the genitive case;
• if the money is accepted from an employee of a third-party organization, then in this line we write “Accepted from the “name of the organization” through “Last name, first name, patronymic””.

The “Base” line indicates the source of cash receipts, i.e. the content of the financial transaction is reflected.

In the “Amount” line, write down the amount of money that goes to the cash register. In this case, rubles are indicated in words with a capital letter and from the beginning of the line, and kopecks - in numbers. If after writing the amount in rubles there is still free space on the line, then it is crossed out.

Here you should pay attention to this feature. If in the “Amount” column the amount received was indicated with kopecks, then in this line the amount is also indicated with kopecks. If the amount was indicated without kopecks, then the line about kopecks is not mentioned. For example, in the “Amount” column it is indicated: 450-00 . Therefore, in the “Amount” line it should be written: “Four hundred fifty rubles 00 kopecks.”

If in the “Amount” column it is indicated: 450 =, then in the “Amount” line it should be written: “Four hundred and fifty rubles.”

In the line “Including” the amount of VAT is indicated, which is recorded in numbers, or the entry “excluding tax (VAT)” is made.

The “Appendix” line lists the attached primary and other documents.

The receipt for the cash receipt order is filled out in the same way as the order itself.

Before a cash receipt order reaches the cash register, it must be registered in.

After completing and registering the PQS, but before receiving money for it, the PQS and the receipt are signed by the chief accountant or a person authorized to do so by written order of the manager.

The transcript of the signature is also indicated - surname and initials.

Upon receipt of the PQS, the cashier is required to check:
a) the presence and authenticity of the signature of the chief accountant on the documents;
b) the correctness of the documents;
c) the presence of the applications listed in the documents.

If any of the above requirements are not met, the cashier must return the documents for revision and proper execution. Otherwise, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt order and receipt.

On the receipt, the cashier also indicates the date the money was received and certifies his signature with a seal. The receipt is stamped so that the edge overlaps the receipt slip itself (see sample filling).

The documents attached to the PQS are canceled with a stamp or the inscription “Received” indicating the date (day, month, year).

After the money arrives at the cash register, the cashier tears off the receipt for the PKO along the cut line and hands it to the person who handed over the money, and leaves the cash order at the cash register.

Receipt cash order

One of the documents for registering cash transactions is cash receipt order(unified form No. KO-1). Let's consider it form and filling. A cash receipt order (PKO) is issued when cash is received at the cash desk. It can be completed manually on a form or on a computer. PKO in form 0310001 is always issued in one copy.

Receipt cash order - form

The receipt form consists of two parts: the main part and the receipt. Both parts are filled out equally. After registration of the PKO, a tear-off receipt is given to the person depositing the money to confirm the fact of payment.

PKO is issued when money is received from a current account, payment is received for goods or services, accountable amounts are returned, retail revenue is received and other cases of replenishment of the cash register.

Corrections to the order are not allowed. If there is an error in filling out the details, you must issue a new document. All receipt orders are registered in the Journal of Registration of Receipt and Expenditure Cash Orders (Form No. KO-3).

Receipt cash order - filling

When filling out the form, pay attention to the following points:

• The title indicates the name of your organization or the surname, first name, patronymic of the entrepreneur and OKPO code. The second line is for the name of the structural unit (if any).
• The numbering of parishioners begins on January 1 of the current year. We put the document number from the PKO registration log. The date of compilation is the current day, since the PQR is filled out on the day of the operation.
• Debit and credit are filled out by organizations in accordance with the chart of accounts used. Individual entrepreneurs may not fill out these fields. The amount is indicated in numbers in rubles and kopecks. The destination code is filled in when using such codes.
• If money is contributed by an employee of his enterprise or individual entrepreneur, then his last name, first name and patronymic are written in the “accepted” line. When accepting cash from other persons, indicate the name of the organization and full name of the depositor through whom the payment is made.
  For example: accepted from Fantik LLC through Nikolai Nikolaevich Pavlov.
• The “reason” line indicates the content of the operation.
  For example: payment under agreement No. 5 dated October 10, 2012 for services; received from a current account for business expenses or wages; return of the balance of accountable amounts; replenishment of the individual entrepreneur’s cash register for current activities; retail revenue.
• Next, indicate the amount in words from the beginning of the line with a capital letter. Kopecks are written in numbers. If there is VAT, its amount is entered in the “including” line in numbers or the entry “excluding tax (VAT)” is made.
• The application records the numbers and dates of the attached documents. After receiving the money, these documents are canceled with a special “received” stamp indicating the current date.

The order is signed by the cashier and the chief accountant, and in his absence, by the manager (individual entrepreneur). It is enough to indicate the surname and initials in the transcript of the signature.

When receiving money, the cashier or entrepreneur must check the correctness of all details, the presence of the signature of the chief accountant, the correspondence of the amounts in numbers and words, and the attachment of all specified documents.

On the receipt, the cashier puts his signature, the seal of the organization (so that it captures part of the PKO) and indicates the date of receipt of cash.

Receipt cash order - sample

Sample of filling out a cash receipt order

We will consider the expense cash order, its form and completion below.

Entrepreneurs who are required to maintain cash documents are regularly checked by the Federal Tax Service for completeness of revenue accounting. It is drawn up by the PKO, so we will consider several examples of filling out a receipt order, and penalties for their absence.

 

Standard forms of accounting documents were approved by Resolution of the State Statistics Committee No. 88 of August 18, 1998. According to the Maintenance Procedure, they are used for all cash payments. When funds arrive at the organization's cash desk, a cash receipt order is drawn up; we will explain with examples how to fill it out correctly so that there are no questions during verification.

PKO (Form No. KO-1) confirms the entry into the cash register, in other words, the posting of cash received:

1. as a result of the provision of services, sale of goods, performance of work (revenue, including from separate divisions);
2. return of the balance of money given to employees as compensation for damage caused;
3. payment of a share in the authorized capital by a new participant in a limited liability company;
4. as payment for sold property, equipment;
5. withdrawn from the organization's current account for specific needs.

Thus, this document documents any money received at the cash desk, regardless of the source. Companies operating as payment agents fill out separate orders using clients' money and their own revenue.

PKO form and filling procedure

Cash orders are drawn up in a single copy. Marks or corrections are not allowed in it; if it is damaged, you just need to fill out a new one. Usually it is written out by the chief accountant, but such a duty can be assigned by the job description to any employee. In their absence, the manager does this. A sample of filling out a cash receipt order is shown in Figure 1.

The form is divided by a tear line into two parts, the left one remains in the organization, and the receipt is returned to the depositor. Filling features:

1. The full name of the organization and structural unit is entered if it has its own cash desk that accepts money.
2. The OKPO and OKUD codes assigned during registration are indicated.
3. The number corresponds to the serial number in the registration log (form No. KO-3). They are filled out sequentially, from the beginning of the calendar year.
4. The date of compilation coincides with the day of transfer of money, written in the format 00.00.0000 in Arabic numerals, for example: 03/01/2015.
5. Structural unit code, indicated if available; destination code - when funds are received from the account for a specific purpose.
6. In the columns “Debit” and “Credit” the corresponding accounts are entered to reflect the transaction being carried out.
7. In the “Accepted” line, indicate your full name in the genitive case. If the money came from an account - the name of the bank and the details of the cashier or another company.
8. The foundation is a business transaction. Document details (name, number, etc.) must be indicated in this line. If they are attached to the receipt and stored with it, then the data is entered in the “Attachment” line. They must be canceled with a “Received” stamp indicating the date.
9. The amount is written in words, but do not forget about cash discipline: it cannot exceed 100,000 rubles. Accepting several receipt orders for a total amount greater than permitted will also be a violation.
10. “Including” - the VAT amount is indicated in numbers, except in cases of depositing money from a current account or from a sub-report. Organizations that are not payers of this tax, as well as if a service or product is not subject to it, make the entry: “Without VAT.”

All empty spaces in the lines are supplemented with a dash. When accepting money, the cashier checks the signatures with the available samples, the presence of supporting documents, and the correspondence of the indicated amount with the actual amount. The receipt is signed and certified by a seal, which is usually affixed so that part of it remains on the form of the cash receipt order. If errors are found, the receipt crosses them out and returns them to the accounting department. It is allowed to issue one PKO for the total amount of daily revenue at the end of the working day on the basis of strict reporting forms, cash register tape, if the organization works using cash register systems.

The following reasons may be given for the receipt of cash:

• payment for shipped products according to the invoice;
• payment for work performed according to the act;
• compensation for material damage by court decision (order);
• making an advance payment under the contract;
• return of unused funds issued for reporting;
• compensation for identified shortages based on an audit or order.

How to fill out a cash receipt order in this case? Let's give a sample.

If there is no PQR or it is filled in with errors

Compliance with the requirements for processing cash transactions is verified by the tax authorities, including: completeness of receipt of revenue. For violation of the order, administrative fines are provided: for individual entrepreneurs up to 5,000, for organizations - up to 50,000 rubles (Articles 14.1, 15.1 of the Administrative Code).

Be careful! Shortcomings in the document flow procedure do not relate to financial violations. They are considered according to the rules of Article 120 of the Tax Code of the Russian Federation, and punishment may follow for gross neglect of the rules for accounting for income and expenses (fine up to 30,000 rubles).

The following are considered rude: absence of primary documents, including orders, invoices, invoices; incorrect reflection of business transactions on accounts. Errors in filling out, if they did not result in, for example, incomplete posting or accumulation of an excess balance in the cash register, do not apply to them.

An example from judicial practice. (case No. A52-2365/2010, Resolution of the FAS SVO dated 02/07/2011).

During an inspection by the Federal Tax Service, incorrectly executed receipt orders were discovered: without the signature of the chief accountant, cashier, and with receipts. A fine of 40,000 rubles was imposed on the organization, based on Article 15.1 of the Administrative Code. When challenged in the Arbitration Court, it was found that the incorrect execution of the PKO, in this case, did not lead to violations of financial accounting. The decision was made in favor of the legal entity.