Registration of a cash receipt is an important element of cash discipline. It is filled in upon receipt of cash at the cash desk of the company and always comes in conjunction with the receipt.

A cash receipt order can be issued absolutely in any situation: when money comes from the founder, when compensation for damage caused by employees of the enterprise, from the sale of the company's property, as payment for goods from the buyer, etc.

Since 2014, the registration of cash receipts, due to the simplification of the procedure for maintaining cash in organizations, has ceased to be mandatory, there, at least until now, this document is widespread.

Files

Rules for drawing up a receipt and cash order

There is no unified sample of a cash receipt, so each company can develop its form at its discretion or use a template. In recent years, the phenomenon has been widespread when a company, having independently developed a PQS form, prints it in a printing house and accountants then fill it in by hand. Situations are no less common when the form is filled out directly on the computer, and then printed out on the printer. Thus, an order can be drawn up both by hand and printed on a computer, but in any case, it must contain "live" signatures.

The document is signed by a specialist of the accounting department or an authorized employee, as well as a cashier. It is not necessary to certify the form with a seal, since since 2016, legal entities, as before, and individual entrepreneurs have the right not to use seals and stamps in their work.

The document is drawn up in a single copy and is kept in the accounting department.

It should be noted that filling in with a pencil, just like blots, errors and corrections in the receipt and cash order are unacceptable - this should be avoided, in extreme cases, it is better to reissue the document.

After filling out the receipt and cash order, it is necessary to register in the log of internal registration of receipt and debit orders, and the receipt should be torn off along the dotted line of the cut and given to the person who deposited the money at the cashier.

Instructions for filling out a cash receipt order

The standard form of the receipt and cash order can be conditionally divided into two parts.

Part one

The first includes name of company with an indication of its organizational and legal status (IE, LLC, CJSC, OJSC), as well as structural subdivision, which writes it out (filled in if necessary, you can put a dash). Also here you need to specify organization code according to OKPO(all-Russian classifier of enterprises and organizations) - you can find it in the constituent documents of the organization.

Further, just below, opposite the name of the document in the appropriate cell, you should write it internal document flow number, namely - the journal of registration of incomers and consumables (the numbering of receipts must be continuous), as well as the date of its filling.

Part two

The second part of the cash receipt is the main one and includes information relating directly to the financial receipt.

• In the column "Debit" you should put the number of the account, on the debit of which the received cash is received (most often the number 50 is put here, that is, "Cashier"). This cell is optional, so you can leave it blank.
• Further in the column "Credit" it is necessary to put the code of the department or subdivision to which the finances fall (you can also put a dash) and the number of the corresponding account, which reflects the receipt at the cashier. Also, if necessary, you need to fill in the column "Analytical accounting code"(but if such codes are not used in your organization, you do not need to fill in the cell).
• Then into the column "Sum" the amount of money (in numbers) received by the cashier is entered.
• Into the cell "Target Purpose Code" it is necessary to enter the code for the purpose of the received money, but only if such codes are used in the organization.
• Below you need to indicate who exactly the money came from (last name, first name, patronymic of the person), as well as the reason (here you need to enter the name of the business transaction, for example, "loan of funds", "return of an advance", "payment under an agreement", etc. .)
• In line " Sum", again enter the amount of incoming funds, but in words. After making an entry, a dash must be put in the remaining empty field (in order to avoid document falsification). Here you need to highlight VAT, and if VAT is not used, then this should also be noted.
• In line "Appendix" the details of the attached primary documents (if any) are indicated.

In conclusion, under the document you need to put signatures of the chief accountant and cashier who accepted the money. The receipt is filled in exactly the same way and then it is torn off along the cut line and handed over to the hands of the person who gave the money.

All transactions in the company related to cash must be formalized in accordance with applicable law. In this case, the primary accounting documents are used. When money is received at the cash desk of the enterprise, a cash receipt order is compulsory. This is done by a cashier or other responsible accountant. When registering, the unified form KO-1 (cash receipt order) is used, corresponding to the code 0310001 of the All-Russian Classifier of Management Documentation (OKUD) and approved by the Resolution of the State Statistics Committee of August 18, 1998 No. 88. Despite the fact that, in accordance with current legislation, most forms of primary documents with January 1, 2013 are not mandatory, and the company can use its own forms, the cash receipt order remained unchanged for the purpose of processing cash receipts. Which is actually very convenient. However, like an expense cash order, which is also widely used by accountants.

The unified form KO-1 of an incoming cash order consists of two parts - the order itself and the confirming tear-off receipt issued by the responsible accounting officer to the person who hands over the money to the cashier. If a ready-made printed form of this primary document is used, then it is filled in by hand. When using the electronic form, the cash receipt order, after filling out, must be printed for signature and printing (if any). Other primary documents are attached to it, for example, an advance report, used in further calculations for tax purposes of the enterprise.

Sample filling out the unified form KO-1

Registration of an incoming cash order requires care - after all, this is an accounting document. Its incorrect filling can negatively affect the financial condition of the enterprise and lead to penalties during tax audits.

To eliminate errors when entering data, it is best to use the example of filling out the KO-1 form.

The procedure for filling out an incoming cash order:

• the first and second lines indicate the name of the enterprise (organization) and its structural unit (if any), to the cash desk of which the funds are deposited;
• OKPO;
• number and date of preparation of the document;
• data for reporting in accordance with the chart of accounts of accounting, approved by order of the Ministry of Finance of Russia No. 94n dated October 31, 2000 as amended on November 8, 2010 (in most cases, this is the entry of an amount with posting on debit 50 and credit of 71 accounts);
• surname, first name, patronymic of an employee of his own enterprise who deposits money in the cashier's office or data of a third-party organization and the person through whom the operation is carried out;
• basis for crediting funds, for example, refund of an advance payment, invoice, agreement, etc.;
• the amount deposited in rubles in words and kopecks in numerical format;
• in the field "Including" the amount of VAT is indicated in figures or its absence "without VAT";
• the "Application" field is filled in with data representing a list of primary documents on the basis of which the operation is carried out, for example, an advance report;
• signatures of the chief accountant and cashier or the accounting employee responsible for accepting money;
• the tear-off receipt is filled in with the data from the main part of the form and is also signed by the responsible employees.

An example of filling out an incoming cash order clearly demonstrates the entire sequence of actions and simplifies the process of entering data.

Download the form of the KO-1 form (cash receipt order)

Registration of incoming and outgoing cash orders produced according to certain rules. Let's consider the basic prescriptions.

Nuances

Receipt and expense cash orders signed by the responsible employee immediately after the completion of the corresponding operation. The documents attached to them must be canceled with a stamp or the mark "Paid". At the same time, a date is compulsorily stamped in order to avoid the reuse of papers. According to the current rules, it is not allowed to make any corrections, even if they are agreed.

Form KO-1

Fill credit slip you need one copy. The form consists of 2 sections. The first is directly the receipt order, and the second is a voucher - a receipt. The latter is issued to the person who deposited the funds. The line "Base" indicates the content of the operation performed. For example, it can be "payment of invoice No. 321 dated 1.02.2017". The field "Including" contains the value of VAT. 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. Corresponding account is set depending on the source of funds. The subdivision code is indicated by the operator of the separate structural divisions of the enterprise. The "Debit" cell must contain the cash account in accordance with the plan. The numbering of documents is end-to-end, established 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 a certificate issued by the state statistics body. The name of the organization is indicated in the same form in which it appears in the constituent documents. If the enterprise has approved analytic codes, they must be specified in the order. The document contains a "designated purpose" cell. It is to be completed only by non-profit enterprises with appropriate funding.

Certification features

The receipt order is endorsed in the accounting department. If there are no specialists authorized to endorse the document, then this is done by the head of the enterprise. The director of the organization, by his order, can assign the obligation to sign orders to another employee. At the same time, the head must agree on his candidacy with the chief accountant. If the director of the enterprise independently conducts financial transactions, then cash receipts, cash vouchers, cash book compiled and signed by him.

Affixing a seal

The print 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 affixing a seal. In practice, it is customary to place 60% of it on the main part, and 40% on the receipt. Some recommendations are given in the decree of Goskomstat No. 88 of 18.08.1998. The legislation also does not establish a specific list of details that should be placed on the operator's seal. It is advisable to include in the stamp information that was previously considered mandatory:

Disbursement document

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

1. The amount to be issued.
2. Term.
3. Date.

The field "Base" indicates the operation performed. For example, it can be "refund of overspending according to report No. 123 dated 03/02/2017". In the "Attachment" field, primary and other documents are indicated. At the same time, their numbers and dates of compilation are given. Applications for the issuance of funds, accounts, and so on can act as applications. Registration rules f. KO-2 is provided for in the Methodological Recommendations approved by the Resolution 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 legislation, may not issue debit orders.

The actions of the operator

When issuing funds for 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 provided in the form.
4. Compliance with full name in the order with the information provided by the recipient.

After that, the teller prepares the required amount, transfers the payment document to the person who accepts them. In the order, the recipient must indicate the amount of rubles (in words) and kopecks (in numbers). The person also signs and dates. The teller must count the money prepared. In this case, the recipient must see how the cashier does it. The entity who has accepted the funds also recounts them under the supervision of the teller. If this is not done, then the recipient cannot present a claim to the cashier for the amount issued. After that, the teller must sign the payment document.

Important points

The cashier issues funds exclusively to the person specified in the order. The latter presents a document confirming his identity. If the issue is made by power of attorney, it is necessary to check the compliance of the full name and surname. the recipient, given in the order, information about the person represented. 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 compose the documents discussed above, control of transactions with funds must be ensured. For this it is necessary to conduct journal of incoming and outgoing cash orders... It records the details of payment forms before transferring them to the clerk. Orders issued on the sheets 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 the register of incoming and outgoing cash orders? It should be noted that the legislation does not provide for any time limits. In this regard, the accountant decides on his own about the period of use of the journal. You can open the book for a year, month, quarter. The number of operations should be taken into account when making the appropriate decision.

Responsibility for violation of the rules

For enterprises that do not comply with the instructions for conducting cash transactions, measures provided for by law are applied. Responsibility is established by various regulations. Among them is the presidential decree No. 840 of 25.07.2003. The 15th chapter of the Administrative Code 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 wages - for organizations.

Conclusion

Registration of orders is a very important task. As it was said above, corrections, errors and blots are not allowed in the documents. The operator responsible for drawing them up should remember that the order is a form of strict reporting. Therefore, damage to documents should not be allowed. In the absence of any of the required details, the completed order will be considered invalid.

22.08.2019

Among the variety of primary documentation, the receipt order or the KO-1 form is one of the most important documents among cash transactions.

With the help of a similar form, the receipt of all funds at the cash desk of the enterprise is registered, which is the norm for documentary display of cash flows through the cash desk.

Why do we need PKO - concept

The organization receives money by transferring it to the current account (bank transfer) or to the cashier in cash. It is necessary to capitalize banknotes at the cash desk in accordance with the Procedure for Conducting Transactions by issuing an incoming cash order.

Individual entrepreneurs conducting economic activities under the simplified taxation system may not use this form of document.

What is PKO for?

The cash order monitors the cash status and is an important document that reflects the necessary information in the accounting department.

Options for receiving money at the cashier:

Acceptance of cash at the cash desk without issuing a receipt order is not allowed and is regarded as a violation of cash discipline, which provides for a penalty in the form of a fine.

What form can I use to fill out?

For posting cash funds, the Goskomstat of Russia approved a special form (KO-1) dated 18.08.1998.

What does the KO-1 form look like (according to OKUD 0310001)? The form contains the cash receipt itself and the receipt to it, which is a tear-off coupon.

Procedure and rules of registration

The receipt order may be drawn up in a handwritten way or using technical means intended for data processing (personal computer, software)

Form KO-1 is drawn up by the accountant in a single copy, the signature is put by the chief accountant or an employee endowed with similar powers.

Attention should be paid to the numbering of forms: it should not be interrupted throughout the entire calendar year. This requirement is often neglected by entrepreneurs.

Most employers are familiar with the compulsory registration of receipts, but not everyone knows the peculiarities of their preparation.

The point is often ignored that on the day of registration of KO-1 the money must go to the cashier, otherwise the order is not considered valid.

In practice, situations arise when a credit slip is first written out, and funds are deposited into the cashier after a while, or vice versa - money appears first, and the necessary papers are drawn up later.

It is forbidden to make changes and amendments to the document; if they occur, it is necessary to draw up the document again.

How to fill in the details of the unified form KO-1 correctly?

It should be noted that a cash receipt order includes 2 components: an order and a receipt.

Registration is carried out in a common copy, the receipt is transferred to the citizen who transferred the cash.

For error-free filling of the approved order form, the data should be entered sequentially, one after another, starting from the top line.

The first block should begin with an introductory line, where the full name of the enterprise, structural unit and its code is recorded in accordance with the statutory documentation.

If the latter is absent, then a dash is inserted in the line. Information about the OKPO code is also entered in accordance with the information of the State Statistics Committee.

A serial number is entered into the line "Document number" based on the numbering of which starts from the beginning of the year.

When entering the date of preparation, the sequence of writing is required: day, month, year. Arabic numerals are used for filling, "zero" is put in front of a single digit. The fixed date must correspond to the posting of the money.

The second block is the main one and includes information about financial receipts to the company's cash desk.

Information about cash accounting and its amount is presented in the columns:

• "Debit" - the number of the account is entered, the debit of which is used to receive funds (as a rule, 50 is indicated - "Cashier"), the cell is optional and may remain empty;
• "Credit" - the code of the department where the cash is received is entered (if it is absent, a dash is put) and the number of the correspondent account reflecting the receipt of cash at the cash desk (71 - return of accountable amounts, 51 - withdrawal of the amount in a credit institution, 90 - proceeds, 62 - receipts from buyers, 73 - other settlements with employees, 75 - contributions to the authorized capital).
• "Analytical accounting code" is filled in if the company has approved codes for analytics;
• “Amount” - the amount of money received (in numbers) is indicated;
• "Earmarked code" - used only by non-profit institutions where earmarked funding is implied.

Individual entrepreneurs can leave the columns with data on loans blank.

The last name, first name and patronymic of the person from whom the cash was received, as well as the grounds for its transfer, are indicated under the table.

What to write at the bottom? At the bottom, you can specify the return of unspent funds, payment under the contract, retail proceeds, payment of the bill.

Next, the amount paid to the cashier is again registered, but with the help of a letter designation.

Whole numbers are written with a capital letter, the fraction after the decimal point - in numbers, the currency is written without abbreviations.

If after writing the amount in the column intended for writing it there is an empty space, then you need to fill it in with a dash. This will protect against the possibility of order falsification.

It is also necessary to indicate whether VAT is allocated or not (the tax rate is prescribed by a number, or the marking of exemption from it).

As an attachment, the data of the attached primary securities (advance report) are indicated, their copies are attached to the form.

How do I fill out a receipt?

Having filled in the receipt order, you can proceed to entering information into the receipt - a tear-off coupon to the PKO. All information is recorded similarly to the order.

After the receipt of cash at the cashier, the cashier tears off the receipt along the cut line and hands it over to the person who deposited the funds. The order itself remains with the cashier.

A corresponding note is made about the accepted cash in.

After checking all the details, the cashier accepts the funds and pushes them through the cash register, if this is the company's income.

Who is authorized to sign?

Form KO-1 draws up:

• Chief Accountant;
• accountant or cashier, determined by the administrative document of the company;
• director of the organization (if the firm does not have an accountant).

The PQS must be signed by the chief accountant and accountant or the manager and cashier.

If the direct manager of the enterprise is engaged in the conduct of cash transactions, all documentation is signed by him personally.

How is the stamp correctly placed?

The stamp must be positioned at the “M. P. "located on the receipt.

The current regulatory enactments do not provide for the possibility of simultaneously affixing an imprint on the receipt and on the order.

Free download of blank form and completed sample in word and excel format

Download the form of the incoming cash order KO-1 form according to OKUD 0310001 - in the format,.

Download an example of filling out a PQS for making a contribution to the authorized capital -

Download a sample of registration for receiving cash from the bank -.

An example of receiving money from a buyer -.

Sample PQS for Contribution:

Sample PKO for receiving cash from a bank:

Sample PKO for receiving money from a buyer:

Storage period

The KO-1 form, like all primary documentation, is stored for 5 years after the end of the reporting period.

Useful video

How to correctly fill out an incoming cash order, you can learn from this video:

conclusions

Cash settlement between organizations is limited to a limit of 100 thousand rubles. If the cashier is offered to accept a large amount through the cashier, he must refuse to accept cash, otherwise he will be punished for non-compliance with cash discipline

Partial or complete non-receipt of cash on PKO distorts accounting and tax accounting data.

When conducting an inspection by the regulatory authorities, an authorized employee will regard this fact as a gross violation and bring the company to responsibility.

For gross non-observance of the norms of accounting for income or taxation objects, committed during one tax period, in the absence of signs of a tax violation, a fine of 10,000 rubles is subject to recovery.

A gross violation of the current rules of cash accounting is the lack of primary cash forms.

Also, their absence from the buying company may serve as the basis for the tax service's refusal to recognize the presented expenses of the enterprise for the purpose of taxation of profits or a single tax.

Receipt cash order is a primary accounting document that records the receipt of cash at the cash desk of the organization. The use of credit and debit orders and their registration in the book of accounting of cash documents are mandatory for all entrepreneurs and legal entities with a turnover of cash through the cash desk.

Like other accounting documents, the PQS is not drawn up in a free form, but in an officially approved one. The Goskomstat of Russia, by its Resolution No. 88 of August 18, 1998, introduced the same forms for cash documents for all enterprises. A unified form under the number KO-1 is used for the registration of "comers". You can download the form of an incoming cash order.

The procedure for registration of PQS

Depending on the method of accounting in the organization - manually or using software tools, the formation of cash orders is permissible both by hand and on a computer. The order is filled in on the day the funds are received at the cashier, its details are entered into the journal in the KO-3 form, intended for registering cash documents.

The PKO form consists of two parts:

1. The receipt order is filled in a single copy, which is kept by the cashier as a reporting document until the end of the working day, and then transferred to the accounting department.
2. The donor of funds in his hands receives a tear-off receipt for the PKO, signed by the cashier, an authorized accountant and certified by the seal of the cash desk.

Corrections in the "entry" are not allowed, therefore, if it is formed with an error, it is necessary to issue a new document. Before accepting money, the cashier must make sure that the PQS is executed correctly, that the chief accountant is signed. If the order contains attachments, they must also be checked and redeemed with the stamp "Received".

We fill the PKO

Now let's figure out how to correctly fill out a cash receipt order.

1. In the line "Organization" we enter the name (in accordance with the constituent documents) of the legal entity or individual entrepreneur issuing the "priest".
2. In the next line, indicate the name of the branch / department that forms the document, or put a dash.
3. In the column "Document number" we transfer the serial number from the register of cash orders (the numbering of incoming documents must be continuous from the beginning of the calendar year).
4. The date of drawing up the document is the date of the actual receipt of cash at the cash desk. Recording format - DD.MM.YYYY.
5. The fields "Debit" and "Credit" are not always required. The need to enter information into them is determined by the accounting features adopted by the company. In "Debit" we put down the number of the account, on the debit of which the cash passes (usually this is the cash account - 50). In the "Credit", if there is a structural unit and analytical accounting codes, we indicate the relevant data, as well as the number of the corresponding account, on the credit of which the cash is posted. Otherwise, empty columns should be crossed out.
6. We write down the amount of money deposited in the cashier in numbers, in rubles and kopecks.
7. We fill in the column "Purpose code" if such codes are used in the organization.
8. The field "Accepted from" contains information about the contributor: last name, first name, patronymic (in the genitive case) of the employee of the enterprise or the name of the company and the full name of the person representing it, if the money comes from a third-party organization.
9. As the basis for accepting funds at the cash desk, we indicate the content of the operation (for example, payment under an agreement).
10. Fill in the “Amount” field in words and with a capital letter: the amount of funds deposited in rubles and in kopecks (kopecks - in numbers). Cross out the free space after the recording so that nothing can be entered there.
11. Under the amount, the line “Including” is intended to indicate VAT: we prescribe the amount in figures, and if there is no tax on this operation, we put the inscription “Without tax (VAT)”.
12. In the "Application" field, we list the details of the documents attached to the order (for example, a power of attorney).
13. We transfer the data from pp. 1, 3, 4, 6, 8 - 11.