Fill in the receipt order sp. Rules for filling out an incoming cash order. Filling in a cash receipt

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

A cash receipt order can be issued in absolutely any situation: when money comes from the founder, when compensating 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 execution of cash receipt orders, due to the simplification of the procedure for maintaining a cash desk in organizations, has ceased to be mandatory, but this document is still widely used there.

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Rules for issuing a cash receipt order

There is no unified sample of a cash receipt order, so each company can develop its form at its own discretion or use a template. In recent years, the phenomenon has been widespread when an enterprise, having independently developed a PKO form, prints it in a printing house and then accountants fill it out manually. No less often there are situations when the form is filled out directly on the computer and then printed 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 stored in the accounting department.

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

After filling out the receipt and cash order, it is necessary to register it in the journal of internal registration of receipt and expenditure orders, and tear off the receipt along the dotted line of the section and give it to the person who deposited the money at the cash desk.

Instructions for filling out a cash receipt order

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

Part one

The first one includes name of company indicating its organizational and legal status (IP, 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, a little lower, opposite the name of the document in the corresponding cell, you should write it internal document number, namely, the register of receipts and expenditures (the numbering of receipt orders must be continuous), as well as the date it was filled out.

Part two

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

• In column "Debit" you should put the number of the account, on the debit of which the incoming cash is credited (most often the number 50 is put here, i.e. "Cashier"). This cell is optional, so you can leave it blank.
• Next in the column "Credit" it is necessary to put the code of the department or division to which the finances fall (you can also put a dash) and the number of the corresponding account, which reflects the receipt at the cash desk. Also, if necessary, fill in the column "analytical accounting code"(but if such codes are not used in the organization, the cell does not need to be filled out).
• Then in a column "Sum" the amount of money (in figures) received at the cash desk is entered.
• To cell "Destination code" it is necessary to enter the destination code of the money received, but only if such codes are used in the organization.
• Below you need to indicate from whom exactly the money was received (last name, first name, patronymic of the person), as well as the basis (here you need to enter the name of the business transaction, for example, “loan funds”, “refund of advance”, “payment under the contract”, 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 falsifying the document). VAT should also be highlighted here, and if VAT is not used, then this should also be noted.
• In line "Application" 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 out in exactly the same way and then torn off along the cut line and handed over to the person who transferred the money.

Cash flows in the enterprise can go in two ways - non-cash and cash. Cash in the organization is stored, accounted for, issued through the cash desk of the company. For the receipt of money, an incoming cash order is drawn up (PKO or it is also abbreviated as “prikhodnik”). Sources of income may be revenue from buyers and customers, returns of accountable amounts, wages and other funds. To carry out the registration of the expenditure of funds in the organization, it is applied.

In 2014, an instruction of the Central Bank of the Russian Federation came into force, which established a new procedure for conducting cash transactions. With regard to the preparation of the PQS, it abolished the use of mandatory unified forms. However, most organizations still adhere to standard documents.

The prihodnik must be written out upon receipt of money. It can be filled in manually, or with the use of specialized accounting programs. The document is compiled by the chief accountant, cashier, accountant, the head himself (if he took over the accounting), as well as another person by virtue of a service agreement concluded with him. In the latter case, this specialist only writes out a document, only employees of the enterprise, for example, a director, should sign it.

As a rule, the accountant fills out a cash receipt and passes it to the payer, who goes to the cash desk of the enterprise, where the cashier checks it, enters information into the registration log, accepts money, cuts off the receipt and signs in two halves of the document. Please note that no changes should be made to this document. If a mistake is made, it must be reissued.

In accordance with the instruction that determines the procedure for conducting operations on the cash desk, individual entrepreneurs who maintain special tax accounting registers (for example, a book of income and expenses) are allowed not to draw up the corresponding cash registers when posting money to the cash desk.

Incoming cash order sample filling

The receipt order includes two parts - an order and a receipt for it. The first part at the time of receipt of money remains at the enterprise, the second is given to the payer as confirmation of the deposit of funds.

Sample of filling the main part

At the top of the form, the name of the organization (full or abbreviated) is indicated in accordance with the registration documents, the number, as well as the name of the structural unit. After that, the serial number of the receiver is affixed, which must correspond to the number in the register of PKO and RKO, as well as the date. The tabular part contains the debit account (account 50 "Cashier"), the corresponding account, the amount. If necessary, you can fill in the columns "Code of the structural unit", "Code of analytical accounting", "Code of the intended purpose". The new instruction of the Central Bank of the Russian Federation allows the absence of the corresponding sections in the credit order.

AT line "Received from" fill in information about the name of the payer. At the same time, if a legal entity contributes funds to the cash desk, it is necessary to indicate here the name of the organization and through whom (full name) it transfers them.

Further, the content of this operation is filled in the base. AT column "Amount" a record of the amount of money indicated in the tabular part of the document is made in words. The line "Including" filled in by organizations that are VAT payers. The amount of this tax is separately indicated here.

In the application, you must specify other documents that can be attached to the PKO (contracts, powers of attorney, receipts, registers, etc.).

The clerk is endorsed by the chief accountant indicating the position and personal data. The cashier, after receiving the money, puts his signature and the stamp "RECEIVED"

Receipt to the cash receipt order sample filling

At the top of the document, information about the name of the company is also entered. After that, the details must be indicated PKO(number and date) to which it is drawn up.

Further, the corresponding fields are filled in the receipt by analogy with the incoming cash order. At the bottom, the date of receipt of funds is necessarily affixed, the chief accountant and cashier sign with a breakdown of the position and personal data. After that, the stamp of the organization and the strain must be affixed to the receipt. "RECEIVED".

Sample of filling out PKO attached below.

Features of filling in some cash receipt orders

The cashier can make one receipt for daily receipts on the cash tape, strict reporting forms. In this case, the payer is the cashier (seller) of the organization, and the basis indicates the type of revenue (trading, for services, etc.), in the application it is necessary to record all the documents for which the order was drawn up. If this cash document is compiled for the total amount accepted according to strict reporting forms (receipts), it is necessary to draw up a BSO register.

Organizations among themselves can carry out cash settlements only within the established limit, so the cashier must check the amount so that it does not exceed it. Otherwise, he, as an official and an organization, faces administrative responsibility.

The cash limit under an agreement between legal entities is currently 100,000 rubles. Those. this is the maximum amount of cash received in mutual settlements within the framework of one agreement, non-cash payments are not limited. It is not difficult to get around this limitation - when the limit is reached, you simply need to conclude another contract with a different serial number and from a different number, and in the PKO you should indicate under which contract the payment is made.

If the amount on the receipt order does not contain a penny, then it is allowed to write it without pennies in the “Amount” column.

The “Including” line may indicate not only VAT, but also other obligatory payments that must be allocated separately when paying.

The company can receive money either non-cash or at the cash desk. To capitalize cash in accordance with the Procedure for Conducting Cashier Operations, you must use a cash receipt order (PKO), for which the standard form KO-1 is provided. It can not be used only by entrepreneurs keeping records in a simplified manner.

All cash transactions are currently regulated by the Procedure approved by the Central Bank of the Russian Federation. The receipt order reflects the receipt of cash at the cash desk. Its form can be unified or revised by the company, taking into account the existing features.

The form can be used typographically, filled out by hand or drawn up using programs.

The main requirement for him is that it is impossible to make corrections to the parishioner. In this case, the document is reissued taking into account all the correct entries.

This form can be compiled, depending on the job descriptions in the accounting department of the enterprise, as well as the cashier, director or chief accountant. It is allowed to issue the KO-1 form by a specialist involved under the contract (in the absence of accountants and cashiers), however, in this case, the signature must be affixed by the head himself.

As a rule, PKO is compiled by an accountant and handed over to the person depositing money into the cashier. He presents this document to the cashier, who checks it and registers it in the appropriate journal. Also, the specialist must review all the documents that are attached to the PKO, and check the warrant for the signatures of the chief accountant or manager.

Then he accepts and counts cash, and if the money matches the amount indicated in the cashier, the cashier puts his visa in confirmation. If necessary, a check, which is attached to the receipt, is entered into the CCA for the proceeds received.

To the cash depositor, the cashier passes this tear-off part of the PKO as confirmation of acceptance.

At the end of the day, all receipt orders, together with the cashier's report, are handed over to the accounting department.

Pay attention! Upon returning from the employee, the employee must return the unspent money on the basis of the receipt and report on the spent amounts within 3 working days upon return. In case of overspending, the company must reimburse these amounts by .

Incoming cash order sample filling

Main part

Let's consider a sample of filling PKO.

At the top of the form, you need to write the name of the company and its code according to the OKPO classifier. If the order refers to any specific structural unit, then its name is written below in the appropriate column. Otherwise, a dash is placed here.

To the right of the name of the form is indicated the number of the document in order, and the date of its compilation. It is written as DD.MM.YYYY.

The following table contains accounting data - debit and credit account codes, analytical accounting account code if it is used. In the column "Amount" the funds accepted under this document are recorded in numbers. Column "Target financing code" filled in by those organizations that have developed and use the appropriate coding system.

AT Received from field record from whom the money is received. If they are made by an individual, then his full name is indicated. in the genitive. If the money is received on behalf of the organization, then its name is first recorded, then the word “through” is put, and after it the full name. the employee making the payment. For example, "Sail LLC through Ivanov Peter Georgievich."

AT field "Base" the reason for the receipt of cash amounts at the cash desk is recorded - trading revenue, return of the account, etc.

In the "Amount" field, enter the amount of money received in words. If it contains any taxes or, for example, VAT, then in the column “Including” this amount is written in numbers. Otherwise, the note "Without VAT tax" is made here.

AT Application field you must specify the names of the documents that are attached to this PKO, or it is not filled out.

The document is certified by the chief accountant, who puts his signature and full name. and signed by the cashier who received the money.

Receipt to the cash receipt order sample filling

The receipt duplicates the data that was entered in the main part of the document.

The name of the company is written at the top. Then in field "To the incoming cash order" indicate the number and date of the document.

AT Received from fields and "Base" completely without abbreviations, data is transferred from the corresponding fields of the main part of the document.

Below is the amount of the order in numbers, and then in words. AT "Including" field the amount of tax is recorded, or the mark “Without VAT tax” is put.

Below is the date of compilation.

The receipt is certified by the chief accountant, who puts his personal signature, and signed by the cashier employee.

Nuances

Cash settlements between organizations must be carried out within the established limit - 100 thousand rubles. The cashier is obliged to refuse to accept a larger amount, otherwise he and the organization face fines for non-compliance with cash discipline.

If revenue is received using KKM or BSO, then it is allowed to issue one cash order at the end of the day for the entire amount of daily income. AT column "Base" in this case, the number of the Z-report of the cash register or the number of issued BSO receipts is indicated.

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

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

Credit slips and receipts for them can be written out both by hand and using a typewriter or computer. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made during the execution of the PKO, it should be rewritten.

Filling in a cash receipt

"Codes" are selected from the certificate of the State Statistics Committee.

"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.

"Date of compilation" is drawn up in Arabic numerals in the following sequence: day of the month, month, year. The day of the month and the month are written as two pairs of Arabic numerals separated by a dot; year - four Arabic numerals:

dd.MM.YYYY.

If the ordinal number of the day of the month and (or) month is less than ten, then 0 is put in front. For example, the date January 1, 2010 should be written as follows:

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 the money was credited.

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

The column "Debit" contains the number of the account, on the debit of which funds are received. The number of the sub-account can also be indicated here in accordance with the working chart of accounts of the organization.

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

The column "Credit, offsetting account, sub-account" indicates the number of the account and, if necessary, the sub-account, the credit of which reflects the receipt of funds in the cash desk of the organization.

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

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

In the column "Special Purpose Code" the code for the purpose of using the funds received is recorded. This column is used if the organization uses an appropriate coding system.

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

• if money is received from an employee of an organization (in which a 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 "".

In the line "Amount" write down the amount of money that goes to the cashier. At the same time, 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 in the line there is a free space, then it is crossed out.

Here you should pay attention to such a feature. If in the column "Amount" 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 either. For example, in the column "Amount" it is indicated: 450-00 . Therefore, in the line "Amount" it should be written: "Four hundred and fifty rubles 00 kopecks."

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

The line "Including" indicates the amount of VAT, which is recorded in figures, or the entry "without tax (VAT)" is made.

The line "Application" lists the attached primary and other documents.

The receipt for the incoming cash order is filled in similarly to the order itself.

Before an incoming cash order enters the cash desk, it must be registered in.

After filling out and registering the PKO, but before receiving money on it, the PKO and the receipt are signed by the chief accountant or a person authorized to do so by a written order of the head.

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

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

If any of the above requirements is not met, the cashier is obliged to return the documents for revision and proper processing. 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 of receipt of money and certifies his signature with a seal. The stamp on the receipt is placed so that the edge goes on the receipt order itself (see sample filling).

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

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

All receipts of funds to the cash desk of the organization must be formalized in an appropriate way; for this, an incoming cash order is used according to the unified form of the KO-1 form. This document must be issued in one copy by the employee responsible for cash transactions. At the end of the article, a form is posted for you, which you can download for free.

The sheet consists of two parts:

• The receipt order itself, which takes into account the amount accepted at the cash desk.
• A tear-off receipt, it is issued to the person who deposits money to confirm their acceptance.

A sample of filling in a cash receipt order

It is possible to write out a PKO both using computer technology and by hand, however, blots and corrections in this document when filling it out are not allowed. If an error was made during the execution of the order, then the “receiver” is rewritten.

We start filling in from the heading, where it is necessary to indicate the name of the organization and the structural unit, if applicable, if not, a dash is put. The line "Codes" indicates the relevant data according to the certificate of the State Statistics Committee or simply statistics. Next, we put the serial number of the document, based on the data of the register of registration of cash documents in the form No. KO-3, where income and consumables are accounted for in order. After we put the date of filling in Arabic numerals, if the date is up to 10 numbers, then first we put “0”, for example, March 3, 2015 will be written as 03/03/2015.

The numbering of documents at the cash desk of the enterprise begins in order from the beginning of the new calendar year. And the date of preparation of the document must be the same as the date of receipt of funds at the cash desk.

Column Debit and Credit

These columns are filled in by the cashier accountant who processes this primary cash document. The column “Debit” reflects the account number and sub-account of accounting, which corresponds to the ongoing receipt transaction, so most often it will be the cash desk of the enterprise (D 50.1).

In the column “Credit”, the code of the structural unit (if any) is indicated in the corresponding column, to which the receipt of funds is made. For example, the code of an outlet or a specific store may be indicated.

The next column indicates the corresponding accounting account, on the credit of which this operation is carried out. For example, operation D 50.1 K62.1 means that the organization has accepted money from buyers for previously shipped goods or services. When returning unused funds to the cash desk of the organization from the accountable person, the following entry will be reflected - D50 K71 (when using subaccounts, they are indicated).

In the next field, the code of analytical accounting is indicated, if such are maintained, if not, a dash is put.

Sum

In the “amount” line, an authorized person (cashier - teller) indicates exactly the amount of money deposited at the cash desk, written in Arabic numerals, for example, 1800 rubles 00 kopecks will look like 1800-00. If the organization uses a coding system, the following columns indicate the destination code for the receipts, if not, a dash is put.