A cash receipt order is a primary document that must be drawn up when issued from the cash register. The consumable has a unified form KO-2. How to fill out an expense cash order correctly? You can download the form KO-2 at the end of the article. We also offer you an example of document design, which you can download from the link at the bottom of the article.
Expense cash order form KO-2
The document is assigned an individual number according to the journal of registration of cash receipts and expenditures, and the date of filling out the form is set, which is equal to the date of issuance of money from the cash register.
At the top of the form is written the name of the organization and its OKPO code.
Next, you need to indicate the corresponding accounting accounts that are involved in the cash disbursement operation. In the “debit” column, the account number is entered depending on the purpose of issuing money from the cash register (account 71 when issuing funds to an accountable person, account 70 when issuing salaries to employees, account 76 (60) when paying for services, work, inventory items to third parties). If analytical accounting is maintained for the specified account, then it must also be indicated in the appropriate column of the form. In the “credit” column we write the account 50 “Cashier”.
In the “amount” column, the amount of money issued is written in numbers.
The columns “structural unit code” and “purpose code” are filled in if the enterprise has appropriate coding systems.
Under the table in the “issue” line we write the name of the person to whom the money is issued according to this order form.
“Base” – indicate the content of the operation.
“Amount” - in words, the amount issued is written with a capital letter, the remaining empty space is filled with a dash, kopecks in numbers.
The “Appendix” to the order form specifies the documents attached to the cash expense order form and serving as justification for the issuance of cash.
The consumables are signed by the chief accountant and the head of the enterprise. You can download a sample order filling below.
Now, based on the KO-2 form completed in this way, you can issue money from the cash register. After which, an employee of the company or a representative of a third-party organization who received the money must confirm the fact that the amount was issued; to do this, he fills in the lines “received”, “date”, “signature”.
In the “by” line, details of documents that confirm his identity (for example, a passport) are written.
At the bottom of the KO-2 cash order, the cashier who issued the money puts his signature.
All cash outgoing orders are subject to mandatory registration in the journal of incoming and outgoing cash documents, form KO-3, which can be downloaded from.
A sample of filling out a cash receipt order, which is issued when money is received at the cash register, can be viewed and downloaded at, where you can also download the receipt order form itself.
Video lesson. How to fill out a cash settlement order in 1C Accounting 8.3: step-by-step instructions
Practical video lesson on filling out a cash settlement order in 1C Accounting 8.3. The lesson is taught by an expert from the “Accounting for Dummies” website, Olga Likina, a payroll accountant at M.video Management LLC. The key aspects of filling out an order are discussed step by step.
Cash transactions involve receiving and issuing cash at an enterprise. One of them is the expenditure of funds. It involves the issuance of a special reporting document - a cash order. Let's talk about it in more detail and get acquainted with the form.
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What kind of document is this
According to the rules established by the Central Bank of the Russian Federation, every enterprise in the country must have a cash register to carry out transactions with individuals and legal entities. The device comes with a book for keeping strict records.
The responsible employee may be either a cashier or another person performing his duties.
An expenditure cash order is a document required to be issued if cash is required to be allocated for any needs. Thus, an expense transaction is performed.
In small companies, such situations often occur if the responsible employee is sent:
- shopping at a stationery store;
- materials for cosmetic repairs;
- funds for landscaping and so on.
Many of us often come across this type of order, but not everyone knows the rules for issuing a document and the features of its execution.
When it is made up
The document is drawn up at the time the money is issued from the cash register.
It does not matter for what purpose the cash is issued:
- for personal needs of company employees (travel expenses, financial assistance in difficult life situations);
- under report (this category includes cases of issuing money to an employee to spend it on the needs of the company, which were mentioned above);
- to pay advances and wages (in some cases);
- in banks when depositing proceeds to be credited to a current account;
- when presenting funds to a cashier so that they will be in the register (often occurs in stores so that customers can receive change).
The execution of a cash order accompanies this operation every time. The document is issued in a single copy. Each time a new order is issued, it is recorded in the accounting journal.
Some operations are only possible with the preparation of written statements to control and identify the grounds for issuing money. The person responsible for the cash register must be meticulous in approaching the issue and clearly understand when an expense order should be issued and when not.
Important! Cash withdrawal can also be carried out according to other approved documents, which must also contain a stamp with the details of an expense cash order (RKO).
The reporting document has a clear approved form, which we will discuss below.
Compilation rules
The form of the form was approved back in 1998 by the Resolution of the State Statistics Committee. In the album of unified forms for recording cash transactions, it can be easily found under number KO-2.
According to the rules, the following have the right to register RKO:
- accountant responsible for this type of operation;
- Chief Accountant;
- cashier;
- manager (if an accountant or chief accountant is not provided at the enterprise).
Each of them has the right to sign the document, but priority is given to the manager or chief accountant. Only in their absence can the order be certified by other responsible employees.
In order to fill out the form, you are allowed to use one of two types of media:
- paper (purchase forms and write out cash settlements by hand);
- electronic (download on our website and fill it out depending on the needs of the enterprise).
After filling out the electronic form, you must print it. The document is dated on the day the cash was issued. Anything else is not permitted.
Important! When filling out the RKO, erasures and corrections are prohibited.
The execution of the document involves identifying the person receiving the funds. The most acceptable way, if the citizen is not an employee of the company, is to do this using the main document - a passport.
You can download the 2019 cash order form for free using the links below:
The procedure for filling out the document is as follows:
- At the top, in the “organization” column, indicate the full name of the legal entity or individual entrepreneur. If the cash register is issued by a department, both the first and second lines are filled in. If there is none, just put a dash.
- The document number is sequential with a cumulative total. Numbers should not be interrupted. The date is set according to the accounting journal or today’s date if the money is issued today.
- The tabular line “debit” must contain the number of the structural unit that issues cash, or the number of the correspondent account for which the physical expenditure of funds is displayed.
- The table line “credit” usually contains cash account 50.
- Now you should determine the purpose for issuing cash and reflect this in the “Purpose Code” field. In some cases, it is appropriate to put a dash if the company has not introduced a code system for this case.
- Indicate the amount in words in rubles and kopecks, without leaving long spaces when writing.
- In the issue column, the last name, first name and patronymic of the employee or citizen are entered in full (written as in the passport).
- In the “reason” line, if necessary, it is indicated why the citizen was given cash. In some cases, you can put a dash.
- Where “application” is indicated, the name and number of the document on the basis of which the issuance was made is entered.
After all the lines are filled in, you should sign and decipher them, and also certify the document with the organization’s seal. When receiving money, the person must sign and fill out the lines below.
Example of a completed form:
If funds are not issued to pay an employee, personal income tax is not charged on the amount. Please note that there are penalties for incorrectly recording documents. The organization may lose from 40 to 50 thousand rubles.
The storage period for recorded cash and settlement assets after the end of the reporting year will be five years.
The issuance of cash from the organization's cash desk is carried out by the accounting department on the basis of an expense cash order (RKO). The consumable form was officially approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 and is called the unified form No. KO-2.
An expense cash order is drawn up in accordance with the procedure for conducting cash transactions, according to which it is issued by an accountant (or the person responsible for this) in a single copy.
Filling out a cash receipt order
The title of the RKO 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. OKUD document code 0310002.
The “document number” is indicated in accordance with the log of registration of incoming and outgoing cash documents.
Cash documents are numbered in order from the beginning of the calendar year.
An expenditure cash order is drawn up on the day the money is issued from the cash register, therefore, the date indicated in it is the date the money is issued. In the document, the date must be indicated in the appropriate column, in Arabic numerals in the following format: DD.MM.YYYY.
The columns “Debit” and “Credit” are filled in by the accountant who will process this primary document.
The column “Debit, structural unit code” is filled in if money is issued in a structural unit of the organization, for example, a department of a store, a specific retail outlet. Otherwise, the column is crossed out. Otherwise, the column is crossed out.
The column “Debit, corresponding account, subaccount” must contain the number of the account and, if necessary, the subaccount, the debit of which reflects the outflow of funds from the organization’s cash desk.
The column “Debit, analytical accounting code” is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the analytical accounting code for the account specified in the previous column, otherwise a dash is entered.
The "Credit" column displays the account number for the loan of which funds are issued.
In the column "Amount, rub. kopecks." The accountant indicates in numbers the amount of money issued from the organization's cash desk.
The column “Purpose code” is filled in if the organization uses the appropriate coding system in its activities. In this case, the code for the purpose of using the retired funds is indicated.
In the “Issue” line, the surname, first name and patronymic of the person to whom the money will be issued from the cash register are indicated in the dative case.
The “Base” line indicates the content of the financial transaction.
The "Amount" line is filled in according to the same principle as in .
In the line “Appendix” indicate the attached primary and other documents on the basis of which money is issued from the cash register. If money is given to an employee of a third-party organization, then they must be presented with a power of attorney from their organization to receive the money. The power of attorney remains in the documents of the day as an attachment to the expenditure order or statement.
The executed RKO must be registered in the journal (Form No. KO-3) and signed by the head and chief accountant of the organization (or a person authorized to do so by written order of the head). It is worth recalling that the manager’s signature on the expenditure order is not required if his resolution authorizing the operation is already on the documents attached to the expenditure order.
The “Received” line is filled in by the person to whom the money is given from the cash register. In it, he indicates the amount of money received (rubles - in words, with a capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of the money.
When issuing money via cash settlement to an individual, the cashier requires the presentation of a document (passport or other document) identifying the recipient. In the next line of the expense order, the cashier writes down the name and number, date and place of issue of the document. This can be any official document containing a photograph and signature of the owner.
It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or an employee. There are no exceptions here.
The line “Issued by the cashier” is filled in by the cashier only after the money is issued according to the cash receipt order. The cashier must sign it and indicate his last name and initials.
The documents attached to the consumables are canceled by the cashier with the inscription “Paid” or a stamp indicating the date on them.
It must be remembered that the cash receipt order remains in the cash register and is not handed out to the persons who received the money!
Cash receipt order is a document that records payments made from the organization’s cash desk. It refers to primary accounting documentation and is most often used when transferring cash to a bank account, paying wages, issuing money on account, reimbursing employees for overexpenditures on expense reports, payments for travel expenses, etc.
It is important to take into account that the amount entered into the “consumables” 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 drawing up a cash receipt order
The document does not have a standard, uniform template 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 must always take into account the fact that it must include the name of the organization that issues it, information about who it is issued to, as well as the amount of the amount 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 either in handwritten form (which is becoming less common these days) or on a computer. The “consumables book” is filled out in one copy directly by the employee who is responsible for issuing cash, but some information is entered into it by the recipient of the funds.
It should be noted that the cash order is often accompanied by documents that serve as the basis for issuing cash from the cash register (orders, management instructions, copies of contracts, etc.) and, 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.
There is no need to put a stamp on the document, since it relates to the internal documentation of the enterprise and, moreover, since 2016, the requirement for legal entities to use seals and stamps in their activities has been abolished.
Instructions for issuing a cash receipt order
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 the corresponding code (but not necessarily) is entered into the “window” called OKPO (All-Russian Classifier of Enterprises and Organizations). Next, the document number is indicated in accordance with the company’s internal documentation, as well as the date of its preparation (it must coincide with the day of issuance of funds from the cash desk).
The next thing you need to fill out is a special table. The first thing that is entered into it is
- code of the structural unit issuing money (if necessary and only if such coding is used at the enterprise),
- number of the accounting subaccount used to account for cash,
- analytical accounting code (also if necessary),
- credit (i.e. the account number that reflects the disbursement of money),
- specific amount in rubles (in numbers).
Part two
The second part of the order contains information about to whom the funds are issued (last name, first name and patronymic in full), the basis for their issuance - the name of the business transaction (issuance of financial assistance, advance payment for a business trip, etc.), and also the amount is entered in words.
Then, just below, information about the attached document is indicated (its name, number and date of preparation). The attachment can be a power of attorney, receipt, order, application, agreement, etc.
After entering the above information, the cash order must be certified by the head of the organization or any person authorized to sign such documents in his place, as well as by an accountant, who thus consent to the release of funds. Signatures must be decrypted.
The following lines are filled out directly by the person receiving the money. This person must again indicate the amount given to him in handwriting (kopecks - in numbers), and put a dash in the space left unfilled. Then he indicates the date of receipt of the money and signs. Without completing these lines, the document will not be valid, and the money passing through this cash order will be considered appropriated by the employee who issued it.
Next, passport data or information from any other document that serves as an identification document for the citizen receiving money from the enterprise’s cash desk is entered into the document, and the cashier who directly issues it also puts his signature on the “consumables.”
After issuing a cash receipt order
After the “consumables” are issued, information about it must be entered into the internal document register.
Expense vouchers must be stored, like any other accounting and reporting documents, for at least five years.
An expense cash order refers to documents for the primary accounting of cash transactions. It is used to issue cash from the cash register. A cash order is a settlement register; it is formed in one copy by an accounting employee and signed by the head of the budget organization, the chief accountant, the cashier and the person receiving the funds. The seal in this case is not mandatory and is used only if available in the organization.
The expense cash order must not contain corrections, otherwise it is invalidated. If an error is made, the cash order must be made again in the correct version.
The obligation to use form KO-2 is determined by Bank of Russia Instructions No. 3210-U dated March 11, 2014. For public sector organizations, this requirement is enshrined in Order of the Ministry of Finance dated March 30, 2015 No. 52n. Doing business also involves creating a cash order for mutual settlement between the accountable person and the company cashier.
Which form to use
In accordance with Decree No. 88 of August 18, 1998, the cash expenditure order must be of a unified form - form according to OKUD 0310002. You can print out the cash expenditure order form and fill it out by hand, or you can use a text editor.
How to issue a cash receipt order
You can’t just download the 2019 cash order form for free and fill it out. There must be a legal basis for this. For spending cash, with the exception of wages, and issuing a cash order, such a basis may be:
- order from the manager to allocate funds for the needs of the organization;
- an employee’s application for the issuance of a statement of funds;
- issuing cash for travel expenses;
- issuing money for financial assistance to an employee.
An expenditure cash order will become the basis for issuing cash from the cash register. Having received an expense cash order, the cashier checks the correctness of filling out (clause 6.1 of the Directive):
- presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager);
- compliance of amounts written in numbers and words, as well as compliance with supporting documents.
Before dispensing cash, the cashier must request identification from the recipient. After checking with him, he enters the details of the passport or other document in the appropriate columns. Then transfers the funds to the recipient. He must count them and sign the cash receipt.
The Directive of the Bank of Russia dated March 11, 2014 No. 3210-U was amended by the Directive of the Central Bank of Russia dated June 19, 2017 No. 4416-U, which states that an employee’s statement can be replaced by an order of the manager. And an expense cash order can be issued electronically using an electronic signature.
How to fill out RKO
The cash order is filled out by employees of the budget organization related to the issuance of funds. There are sites on the Internet that offer to fill out an expense cash order online and then download or print it. We will use an example to show you how to correctly fill it out yourself.
Step 1. Fill out the header
In the line “Organization” the full name of the organization is written, and the column “Structural unit” is the name of the unit that issued the cash register. If there is no such structural unit, then a dash is placed in the column.
OKPO is filled out according to data assigned by the statistics body.
The document number is indicated strictly in order throughout the calendar year.
The “Date” line indicates the date of issue from the cash register.
Step 2. Fill out the “Debit” and “Credit” sections
These lines of the cash receipt order are filled in as approved.
In the “Purpose Code” line, enter a code that reflects the purpose of using the funds issued from the cash register. If such codes are not used at the enterprise, a dash is added.
Step 3. Enter information about who the money was given to and why
The “Issue” line contains the last name, first name, and patronymic of the person to whom this money is issued.
The “Base” line displays the contents of the business transaction. For example, an advance for travel expenses, for the needs of the organization, etc.
In the “Amount” line, the amount is written in words.
In the “Appendix” line enter the information that served as the basis for issuing money from the cash register.
Step 4. Fill out the section with the personal data of the employee to whom the money was issued
The “Received” line is filled in by the recipient himself. He writes down the amount in words, puts the date and signature on the receipt. Below you need to indicate the details of the document presented for identification.
In the last line, the cashier or other responsible employee puts his signature and transcript.
Step 5. Manager's signature
The RKO is signed by the chief accountant and the head of the organization.
A ready-made example of filling out a cash receipt order for 2019 looks like this:
Filling Features
RKO is not always issued for cash withdrawal. The register is also formed in other cases, for example, when receiving funds by proxy or issuing wages.
Payroll settlements can be issued separately for each employee or for a group of persons. If the organization does not have many employees, then the register is compiled for each individual. If there are a lot of workers, then a single cash register is formed. A list of employees is compiled for the register, indicating the amount of wages to be paid for each employee.
The procedure for preparing the document is as follows. At the end of the validity period of the payroll or settlement statement, the cashier checks it, indicates the amounts to be deposited, signs it and sends it to the accounting department. The accountant also verifies all the data and signs the document. Then a settlement settlement is formed for the total amount of funds issued. The date of its preparation is the last day of payment of salaries. The statement contains the details of the expense register - its number and date.
If an employee receives cash by proxy, this must be reflected in the expense register. An accountant should not make duplicates; such cash registers are formed in one copy. Otherwise, the primary document for expenses under a power of attorney is filled out in the same way as in general cases.
How to keep records and how much to store
Registration and accounting of the cash receipt order is carried out in the KO-3 form, as well as in the cash books (KO-4). The serial numbers of the RKO are entered in the journal. This must be done after they are signed by the chief accountant or director. The journal must be kept in the accounting department of the enterprise or with the director.
Journal KO-3 (form according to OKUD 0310003) is a cover in which the registration data of the institution and a loose leaf are filled out. Two tables are formed on the insert sheet: the left one displays information on PKO, and the right - on RKO.
Receipt and expense KOs are stored for 5 years according to the rules established by the management of the organization tions.
Sample of the RKO registration log according to the KO-3 form
Responsibility for violation of cash transactions
RKO is a primary document, which means it requires correct filling out. If the register is filled out incorrectly or not filled out at all, then the institution may be fined in the amount of 10,000 rubles (Article 120 of the Tax Code of the Russian Federation). The reason is incorrect accounting of the taxpayer’s income and expenses during one tax period.
If the taxpayer does not provide confirming expenses of the cash management company as part of the reporting to the Federal Tax Service, the inspector has the right to refuse to recognize such expenses for tax purposes.
