Incoming cash order document. Cash receipt order - what is it and how to fill it out? The main sources of cash receipts at the cash desk

Incoming cash order- one of the cash discipline documents used to process receipts Money to the cash desk of an individual entrepreneur or organization.

Usually, a cash receipt order (based on a Z-report, strict reporting forms (SRF), sales receipts, as well as other documents equated to a cash receipt) is issued at the end of the day for the total amount of money accepted for the whole day.

As for the issue of issuing a separate PKO for a specific monetary transaction (for example, when receiving money from a legal entity), this remains at the discretion of the organization itself. That is, there is no strict obligation in this regard, the emphasis is on how it will be convenient for you to maintain an accounting policy.

The receiver consists of 2 parts:

1. The cash receipt itself
2. Tear-off receipt for PKO

PKO is issued in one copy. It is signed by the cashier, as well as the chief accountant or accountant (in their absence, the person replacing them, for example, the head of the organization or individual entrepreneur).

The tear-off receipt is signed by the same persons (chief accountant and cashier), certified with a seal and handed over to the person who handed over the money to the cashier. The seal must be on the receipt only. The opinion is very popular that the seal should "call in" on the edge of the PKO. This is indeed practiced, but this is a violation of the rules for filling out cash documents.

The issued PKO remains at the checkout. But before that, it must be registered in the register of receipt and expenditure cash documents ().

Corrections and blots in the PKO are strictly not allowed!

ATTENTION: Since June 1, 2014, a new procedure for conducting cash transactions has been established, according to which individual entrepreneurs may not draw up an incoming and outgoing cash order, and also not keep a cash book (Instructions of the Central Bank of the Russian Federation No. 3210-U).

INSTRUCTIONS FOR COMPLETING THE EXPENDITURE CASH ORDER
(click on this field for more information)

The "Organization" line. The name of the organization is indicated (for example, LLC "Carrot"). If the PKO fills in the IP, then we indicate so (for example, IP Sergeev P.P.)

The line below indicates the name and code structural unit In the organisation. If there are no structural subdivisions, a dash is put.

The line "OKPO code". The OKPO code is indicated according to the data in the notification from Rosstat.

Document number field. The serial number of the PKO is indicated in accordance with the journal of registration of incoming and outgoing cash documents. According to the rules, cash documents are numbered in order from the beginning of each calendar year.

Compilation date field. PKO is compiled on the day the money is received at the cash desk! And nothing else. The date is specified in the format - DD.MM.YYYY. For example, 06/02/2017.

Column "Debit". The number of the account on the debit of which the funds are credited is indicated. Usually this is account 50 - "cash". Individual entrepreneurs do not fill out this column.

TABLE BLOCK "CREDIT". IP does not fill it.

We write Structural unit code organization (if any) for which the PKO is being done.

Column "Corresponding account, sub-account". The number of the account (subaccount) of the source of receipt of funds according to the chart of accounts is indicated, for example:

51 - receipt of funds from the settlement accounts of the organization

62 - receipt of funds from buyers and customers

71 - return of money from accountable persons

75-1 - contribution by the founders of funds to the authorized capital

90-1 - revenue

Column "Code of analytical accounting". The corresponding code is reflected in the account indicated in the previous column (provided that the organization provides for the availability of such codes).

Column "Amount". The amount of money received at the cash desk is recorded in numbers.

Column "Purpose Code". The code for the purpose of using the received funds is indicated (usually with targeted financing). This column is filled in only if the organization uses the appropriate coding system.

The string "Received from". It is indicated:

Full name of an individual in the genitive case - if the money is received from an employee of the organization.

- "Name of organization" through "Name" (see sample below) - if the money is accepted from an employee of a third-party organization.

The line "Base". The basis for the receipt of funds (the content of the financial transaction) is prescribed. For example, “Payment under contract No. 31 dated 10/22/2015”; "Return of the balance of accountable amounts."

The line "Amount". Specify the amount of money that goes to the cashier. At the same time, rubles are indicated in words with a capital letter, and kopecks - in numbers. If an empty line remains after writing the amount in rubles, a dash is put in it.

The line "Including". Specify the amount and rate of VAT. If the financial transaction does not provide for value added tax, then put a dash, or make the entry "Without VAT".

Application string. The attached primary and other documents (if any) are indicated.

Tear-off receipt. It duplicates the data from the PCS.

- Samples of filling PKO -

Retail revenue for individual entrepreneurs (pictures increase)

Return of money from accountable persons

Receiving money from buyers

Nuances

Incoming and outgoing cash orders are signed by the responsible officer immediately after the relevant operation is completed. The documents attached to them must be canceled with a stamp or the mark "Paid". At the same time, the date must be put down in order to avoid re-use of papers. According to the current rules, it is not allowed to make any corrections, even if they are stipulated.

Form KO-1

You need to fill out a credit order in one copy. The form has 2 sections. The first is a direct receipt order, and the second is a tear-off sheet - a receipt. The latter is issued to the person who contributed the funds. The line "Basis" indicates the content of the operation performed. For example, it can be "payment of invoice No. 321 dated February 1, 2017". In the field "Including" the amount of VAT is given. The amount is indicated in numbers. If the tax is not provided, then you should write "Without VAT". The "Application" field lists the documents that accompany the order. The offsetting account is set depending on the source of funds. The subdivision code is indicated by the operators of separate structural departments of the enterprise. The "Debit" cell must contain the cash account in accordance with the plan. The numbering of documents is end-to-end, set for one year. The form must not contain out-of-order numbers or doubled codes. OKPO is considered a mandatory requisite. Information is indicated in accordance with the certificate issued by the state statistics authority. The name of the organization is indicated in the same form in which it is present in the founding documentation. If analytics codes are approved at the enterprise, they must be indicated in the order. There is a "Purpose" cell on the document. It is filled out only by non-profit enterprises with appropriate funding.

Features of assurance

The receipt order is endorsed by the accounting department. If there are no specialists authorized to approve the document, then this is done by the head of the enterprise. The director of the organization, by his order, may assign the obligation to sign orders to another employee. At the same time, his candidacy must be agreed by the head with the chief accountant. If the director of the enterprise independently conducts financial transactions, then incoming, outgoing cash orders, cash book drawn up and signed by him.

Stamping

The imprint should be located on the part of the form marked "M. P." and grab the receipt. The legislation does not provide for special rules for stamping. In practice, it is customary to have 60% of it on the main part, and 40% on the receipt. Some recommendations are given in the resolution of the State Statistics Committee No. 88 of August 18, 1998. The legislation also does not establish a specific list of details that must be placed on the stamp of the teller. It is advisable to include in the stamp information that was previously considered mandatory:

Document for the issuance of funds

The expense order is also issued in one copy. When issuing funds to an employee for reporting, the form should be drawn up in accordance with his written statement. It may be in free form. The application must be signed by the head of the enterprise. It states:

1. Amount to be issued.
2. Term.
3. The date.

The operation performed is indicated in the "Reason" field. For example, it can be "refund of overspending according to report No. 123 of 03/02/2017". In the "Application" field, primary and other documents are indicated. Their numbers and dates of compilation are given. Applications can be applications for the issuance of funds, invoices, and so on. Rules for registration f. KO-2 are provided in methodological recommendations approved by the Decree of the State Statistics Committee No. 88. It is not allowed to make any corrections to the expenditure order. The document is also signed by the chief accountant, manager or other person authorized by him. Entrepreneurs who keep records of costs and income or physical indicators, according to tax laws, may not issue expense orders.

Actions of the teller

When issuing funds on expense orders, the cashier must check:

1. The presence of mandatory signatures and their compliance with the samples.
2. Equality of amounts indicated in words and figures.
3. Availability of documents given in the form.
4. Compliance with full name in the warrant to the information provided by the recipient.

After that, the operator prepares the required amount, transfers the payment document to the person receiving them. In the order, the recipient must indicate the number of rubles (in words) and kopecks (in numbers). The person also puts his signature and date. The operator must count the prepared money. In this case, the recipient must see how the cashier does it. The entity that accepted the funds also counts them under the supervision of the teller. If this is not done, subsequently the recipient cannot present a claim to the cashier for the amount issued. After that, the operator must sign the payment document.

Important Points

The cashier issues funds exclusively to the person whose information is indicated in the warrant. The latter presents a document confirming his identity. If the issuance is made by proxy, it is necessary to check the compliance of the full name. recipient, given in the warrant, information about the represented person. A document confirming the authority of the actual recipient is attached to the payment form. If several payments will be made by proxy or in different organizations, a copy is attached to the order. The original must remain with the operator who made the last issue.

Accounting for incoming, outgoing cash orders

At the enterprises that make up the documents discussed above, control over cash transactions should be ensured. For this, it is necessary to cash receipt journal. It contains the details of payment forms before their transfer to the operator. Orders issued on statements for the issuance of salary and other similar amounts are entered into the book after the funds are provided to the recipients. The corresponding rule is enshrined in the Instructions approved by the Resolution of the State Statistics Committee No. 88.

In practice, the question often arises: for what period is it necessary to open a register of incoming and outgoing cash orders? It should be noted that the legislation does not provide for any time limits. In this regard, issues related to the period of use of the journal, the accountant decides independently. You can open the book for a year, month, quarter. When making an appropriate decision, the number of operations should be taken into account.

Responsibility for violation of the rules

Measures provided for by law are applied to enterprises that do not comply with the requirements for conducting cash transactions. Liability is established by various regulations. Among them is Presidential Decree No. 840 of July 25, 2003. Chapter 15 of the Code of Administrative Offenses provides for Article 15.1. It fixes the measures of responsibility for violation of the rules for working with cash and the procedure for carrying out cash transactions. In case of exceeding the amounts intended for settlement with counterparties, non-receipt (partial or full) of the funds received, non-compliance with the requirements for keeping free money in excess of the limits, an administrative fine is provided: 40-50 minimum wages - for officials, 400-500 minimum wage - for organizations.

Conclusion

Making orders is a very responsible task. As mentioned above, corrections, errors and blots are not allowed in the documents. The operator responsible for compiling them must remember that the order is a form of strict accountability. Therefore, damage to documents should not be allowed. In the absence of any of the required details, the completed order will be considered invalid.

Since 2013, legislators have given legal entities and entrepreneurs the opportunity to develop their own primary documents, but this has not affected cash documents. They are used in approved unified forms, the procedure for which is regulated by the legislative document of the Bank of Russia and the Instruction on the use and execution of forms of primary documentation.

Purpose of the incoming cash order

For accounting and the procedure for maintaining discipline at the cash desk, the accounting department uses incoming cash registers in the form of KO-1 and expenditure documents KO-2. The purpose of KO-1 is to post "cash" to the cash desk of the company for business transactions, accompanied by bookkeeping:

• Payment from the client - Dt50 Kt62;
• Retail revenue - Dt50 Kt90;
• Return of unspent funds from an accountable person - Dt50 Kt71;
• Reimbursable funds from the supplier - Dt50 Kt60;
• Settlement operations on credits and loans - Dt50 Kt66;
• Posting cash from the bank - Dt50 Kt51;
• Other receipts.

The procedure for filling in receipt orders

Filling in KO-1 is assigned to the materially responsible employee (cashier, accountant, individual entrepreneur or manager). KO-1 can be filled in the following ways:

• Regular ballpoint pen;
• Computer filling with a printout on paper;
• Electronic cash order. Such a document is signed with an electronic digital signature.

The receipt order itself is divided into two sections, which are filled in by the responsible person. We hand over the right part (receipt) to the buyer after the payment of "cash" to the cash desk of the enterprise. The seal must be on two parts of KO-1: 60% on the receipt order itself, 40% on the receipt for the buyer.

It is important to know that when placing orders KO-1 and KO-2, corrections or blots cannot be allowed.

The order of document numbers KO-1 and KO-2

All persons responsible for observance of cash discipline begin the numbering of cash orders from the beginning of the new year anew. But the Bank of Russia does not give any instructions regarding the assignment of serial numbers KO-1 and KO-2. KO numbering can be updated annually or quarterly. The choice of the method for updating the KO must be fixed in the provision on accounting policies.

It is allowed to use fractional numbering, alphabetic, digital designations - the main thing is to observe the numbering in chronological order.

If a commercial company or individual entrepreneur contains several branches of the company, then compliance with the order in KO-1 and KO-2 and their numbering is established for each division separately. For example, numbers with a hyphen, where the first part is the code of a separate branch, and through a hyphen is the number of the cash register.

There are no penalties for violation of the numbering of cash orders. It will be considered a violation if cash is not credited to the company's cash desk, if KO-1 or KO-2 is not issued, at large enterprises, compliance with the cash limit.

It is interesting to know that compliance with the cash register limit for small organizations and individual entrepreneurs has been canceled.

An example of registration of the cash book KO-1, KO-2

Cash flow operations of organizations or individual entrepreneurs, through cash registers, are recorded in the cash book. Consider, for example, setting the serial numbers of documents KO-1 and KO-2 at the branch of the organization, where the first part of the numbering is the number of the branch itself, the second part is the serial number KO-1 and KO-2.

Sample 3, 5, 7, 9, etc. pages of Form No. KO-4

Checking the cash discipline of enterprises

For compliance with the correct conduct of the movement of KO-1 and KO-2, it previously belonged to banks, but since 2012 such powers have been transferred to the Federal Tax Service of Russia. The inspection, during an on-site inspection, has the right to check the residual cash at the checkout by printing it out from the fiscal memory of the cash register and comparing it with the documentation.

Setting the numbering of cash orders in the accounting book out of order is not considered a violation of cash discipline.

The rules of observance of cash discipline consist in the accounting of economic operations of the company's cash. Responsible for the procedure for accounting for economic actions at the cash desk is a material person who acts according to the job description.

Maintaining the cash register is accompanied by the execution of such documents: KO-1, KO-2 and cash book. Follow the rules for filling out these documents, and you will avoid criticism from the Federal Tax Service of the Russian Federation.

It must be remembered that the tax inspectorate for violation of cash discipline imposes penalties not only on the organization, but also on the official.

What it is

Incoming cash order (PKO)- this is one of the documents of cash discipline, which is drawn up when admission cash at the cash desk. PKO is formed in one copy by an employee of the accounting department and signed by the chief accountant (the person replacing him).

The receipt for the PKO is signed by the chief accountant and the cashier, certified by the seal of the cashier and handed over to the person who handed over the money, while the warrant itself remains at the cash desk. The seal is put only on receipts. It is not necessary to put half the seal on the cash receipt and half on the receipt (as was done before).

According to the Instruction of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U, the cashier at the end of the day can make one PKO for the entire amount, which entered the cashier according to checks and BSO.

PKO can be generated in electronic form. Such a document is signed by electronic signatures. The receipt in the order can be sent to the email of the person who deposited the cash.

note, starting from June 1, 2014, a simplified procedure for maintaining cash discipline is in force, according to which individual entrepreneurs not required draw up cash documents (PKO, RKO and cash book).

PKO form (form KO-1)

The incoming cash order (form KO-1), valid in 2020, was approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88:

• download the form in word format;
• download the form in excel format.

How to fill out the PCO

Instructions for filling out the form of a cash receipt order

In line "Organization" the legal form (LLC, CJSC, etc.) and the name of the organization (for example, LLC "Company") are indicated.

In line « » you must specify the OKPO code in accordance with the notification received from Rosstat. If the code has not been assigned, put a dash.

In field "Document Number" the serial number of the PKO is indicated (the numbering of incoming and outgoing cash documents during the year should be continuous, and from the beginning next year start again).

In field "Date of preparation" the date of receipt of money at the cash desk is indicated in the format DD.MM.YYYY (for example, 03/05/2020). PKO must be issued on the day the money is received at the cash desk, so the date the money is received and the day the order is formed are the same.

In the graph "Debit" indicates the number of the debit account to which cash is received (as a rule, this is an account 50 - "cash").

In the graph "Corresponding account, sub-account" the account number of the source of receipt of money is indicated in accordance with the chart of accounts of accounting:

• 51 - receipt of money from the current account;
• 62 - receipt of money from buyers and customers;
• 71 - return of money from accountable persons;
• 73-2 - compensation for damage (from employees);
• 75-1 - contributions of money from the founders to the authorized capital;
• 90-1 - receipt of retail revenue.

Count "Analytical Accounting Code" filled in only if the corresponding codes are available.

In the graph "Sum" the amount of money received at the cash desk is indicated in figures.

Count "Destination code" is filled, as a rule, by non-profit organizations in case of receipt of funds in the order of targeted financing.

In line "Taken from" full name is indicated individual or the name of the organization from which the funds are received.

In line "Base" you must specify the reason for the receipt of money, for example: “Money was made as a contribution to the authorized capital” or "Payment under the contract dated 05.02.2020 No. 10" etc.

In line "Sum" the amount of money received at the cash desk is indicated in words. At the same time, rubles are written with a capital letter, and kopecks with numbers. Blank fields must be marked with a dash.

In line "Including" the rate and amount (in figures) of VAT are written. If the value added tax is not provided, a dash is put or the entry "Without VAT" is made.

In line "Application" the details of the attached primary documents (if any) are indicated.

AT receipts the data from the incoming cash order is duplicated.

note, it is forbidden to make corrections in the incoming cash order.

Samples of filling out PKO in 2020

Below are examples of filling out a cash receipt form in 2020:

Receipt of money from buyers and customers

Note! In 2020, almost all business entities are required to use online cash registers. Exceptions are listed in Article 2 of Law 54-FZ of March 22, 2003. Also, for the time being, they may not use cash registers for individual entrepreneurs from the service sector without employees. All others, when accepting cash for goods, works or services, must not only issue PKOs, but also knock out CCP checks.

PKO is a document that is always drawn up by a cashier accountant when receiving cash. The form of an incoming cash order has a unified form (KO-1) and is regulated by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88. Budgetary organizations are required to use it, so below you can download (Word) an incoming cash order, form.

Free download cash receipt order, form 2020

How is a PCO issued?

The document is drawn up in a single copy. When filling out corrections are not allowed. If suddenly the form is damaged, then you just need to fill it out again.

You can fill it out either by hand or with the help of an accounting program on a computer. In addition, some sites allow you to draw up an incoming cash order online.

The main instructions for the competent completion of the PKO are spelled out in the Instructions of the Bank of Russia No. 3210-U (as amended on June 19, 2017 No. 4416-U).

Please note that the form is divided by a tear line into two parts, both are filled out at the same time.

On the left is the receipt document itself, this part remains in the budget organization. It is signed by the chief accountant and cashier.

On the right is the receipt. It is signed and certified by the seal of the budgetary organization, and then given to the one who deposits the cash.

PKO can be made:

• for each operation for receiving cash at the cash desk;
• for the entire amount of money received at the cash desk of a budgetary organization per day. Such a PKO is compiled on the basis of a control tape withdrawn from cash registers, strict reporting forms equated to a cashier's check, and other documents provided for by Law No. 54-FZ of May 22, 2003.

The cash book is maintained by the cashier (clause 4, clause 4.6 clause 4 of Instruction No. 3210-U). The Central Bank allows any employee to fill out the book. When the amendments come into force, the director will be able to fill out the book, for example (clause 4 of Directive No. 3210-U).

Filling instructions

You could study and download the cash receipt order (form) for free at the beginning of the article. Now let's figure out how to fill it in correctly.

Let's consider this procedure step by step.

Step 1. Filling in the header

Specify the full name of the organization. If there is a cash desk in the structural unit, we enter its name, and if not, we put a dash.

It also indicates the OKUD and OKPO codes assigned by the statistics authority.

Step 2. Fill in the sections "Debit" and "Credit"

The document number corresponds to the serial number according to the registration log (form No. KO-3) from the beginning of the calendar year. The date must coincide with the day of the transfer of money.

The lines "Debit" and "Credit" are filled in according to the approved chart of accounts.

Step 3. Specify who contributed funds and why

In the line "Accepted" we enter the full name. the person from whom the cash was received.

In the line "Basis" it is required to clarify the business transaction. For example, payment for paid educational services.

Step 4. Enter the amount

The amount is indicated in words.

Remember that the amount of cash settlements under one contract can be no more than 100,000 rubles. Acceptance of several PKOs for a total amount more than allowed will also be a violation!

The line "Including" indicates the amount of VAT, which is written in numbers, or the entry "Without tax (VAT)".

Step 5. Fill out the receipt

The receipt for the PKO is filled in the same way.

We only print receipts. The left part of the PKO is issued without printing.