Receipt order template. How to fill out an incoming cash order online. What do we have in the source data

Accounting for cash transactions is regulated by the instruction of the Central Bank of the Russian Federation dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”. We recommend that chief accountants, cashiers and other employees of the financial service of the enterprise who work with cash documents read it without fail. It is also worth familiarizing yourself with the instruction of the Central Bank of the Russian Federation of October 7, 2013 N 3073-U “On the implementation of cash payments”.

Recipients of budgetary funds additionally take into account the regulations relating to the regulation of cash transactions with budgetary financing.

Individual entrepreneurs may not keep records of cash transactions in 1C, they should not set a cash limit. At the same time, documents such as KUDR must be kept without fail, because. does not apply to cash.

Small enterprises are not required to set a cash limit (the number of employees is up to 100 and the finished revenue is up to 800 million rubles, including micro-enterprises - organizations with up to 15 employees and revenues of up to 150 million rubles). The rest of the enterprises set a cash limit, above which cash must be deposited with the bank. An exception is made for funds, the purpose of which is the payment of wages and similar payments. On payroll days for up to 5 working days (the exact payment deadline is set by the head of the enterprise and indicated on the payroll), it is allowed to exceed the cash limit by the amounts intended for paying payrolls for wages, benefits and similar payments.

The receipt of funds at the cash desk is processed Cash receipt order(abbreviated PKO), payments - Expenditure cash order(abbreviated RKO). To pay wages, etc. should be preformed payroll or payroll statement, even if payments are made to one person. Document flow can be conducted in paper or electronic form. In the latter case, the documents must be signed with an electronic digital signature. At the end of the day on the basis of PKO and RKO, a cash book is formed. If during the day there was no movement of funds on the cash register, it is not necessary to form a cash book for this day.

Ultimate limit cash settlements between counterparties under one contract is 100,000 rubles. Settlements with individuals are carried out without restrictions on the amount.

The funds received by the cash desk of the enterprise through the sale of goods, the provision of services, as insurance premiums, can be spent only for the following purposes:

• Payments of wages and benefits;
• Payments of insurance indemnities physical persons who paid insurance premiums in cash;
• Payment for goods, works, services;
• Issuance of cash under the report;
• Refund of funds for goods, works, services previously paid in cash.

For other purposes, cash should be withdrawn from a bank account.

Violation of the procedure for conducting cash transactions can lead to a fine (Article 15.1 of the Code of Administrative Offenses of the Russian Federation):

• For an official - from 4,000 to 5,000 rubles;
• For a legal entity - from 40,000 to 50,000 rubles.

The tax authorities of the Russian Federation are engaged in checking the correctness of conducting cash transactions (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

Cash documents in 1C

The above methodology for accounting for cash transactions is not exhaustive and contains the basic rules for working with cash.

Selecting menu items Bank and cash desk => Cash desk => Cash documents

Figure 1. Selection of cash documents

Depending on the version of the program, the menu settings may differ slightly, but in any case, in the section Bank and cash desk you will be able to access the main cash documents - PKO and RKO.

Figure 2. Buttons for entering PKO and RKO

Incoming cash order

1C offers ten types of PKO, depending on the operation being entered. They are the following:

1. Payment from the buyer;
2. Retail revenue;
3. Return from an accountable person;
4. Return from the supplier;
5. Getting cash from the bank;
6. Obtaining a loan from a counterparty;
7. Getting a loan from a bank;
8. Repayment of a loan by a counterparty;
9. Repayment of a loan by an employee;
10. Other income.

Figure 3. Variants of the PQS document

The names of documents reflect their essence and have appropriate settings, for example Accountable return by default will have correspondence with account 71.

PKO variant Other parish seems universal, because allows you to select any account from the chart of accounts and perform any operation. But methodologists from 1C advise using it only as a last resort, for non-standard operations, trying, if possible, to carry out documents with types of operations Nos. 1-9.

Below are three options for the PKO input form. General rules – mandatory fields are highlighted with a red line.

Figure 4. PKO - Refund from Accountable Person

Chapter Details of the printed form can be expanded or collapsed when clicked.

Figure 5. PKO - cash from the bank. Print form details shown

If the document involves the selection of a counterparty that is not an individual, it is mandatory to fill in the field Contract.

Figure 6. PKO - Payment from the buyer

If you need to specify more than one contract, use the function Split the payment which allows you to fill in data for several contracts. In this case, after selecting a counterparty, you should open the Payment breakdown tabular section, select contracts and specify the amounts for each. The grand total will be reflected in the PCP.

Figure 7. PKO settings - payment in the context of contracts

Field value Article DDS filled out from the directory. This guide allows you to add Name article DDS, and here is the meaning Type of movement not available for editing. If there are too many names and you want to group them into folders, you should use the "Create group" button. The filled field value will be taken into account in the future when generating the reporting form No. 4 “Cash flow statement”.

Figure 8. Directory - cash flow items

We will fill out the PKO for cash receipt from the bank.

Figure 9. An example of a completed PQS

Figure 10. PKO postings

It should be noted that in this case, the movement of money is reflected not only on the cash desk, but also on the current account. In order to prevent double debiting of money from a bank account, postings of the form Dt 50.01 - Kt 51 are formed by cash, not bank documents.

Account cash warrant

An account cash warrant, or RKO, is largely formed according to the same rules as PKO. In 1C, there are the following types of RKO:

1. Payment to the supplier
2. Return to buyer
3. Issuance to an accountable person
4. Payment of wages according to statements
5. Payment of wages to an employee
6. Payment to an employee under a contract
7. Cash deposit to the bank
8. Repayment of a loan to a counterparty
9. Bank loan repayment
10. Issuance of a loan to a counterparty
11. Collection
12. Payment of deposited wages
13. Issuing a loan to an employee
14. Other expense

For payments no. 4-5, payrolls must be prepared in advance, even if the payment is made to one employee.

Figure 11. CSC document options

We will issue cash settlement services for the issuance of funds to an accountable person.

Figure 12. Completed CSC document

After posting the document, you can view the postings.

Figure 13. Cash settlement transactions

Consider the procedure for conducting wage payments in 1C. Let's create a payroll. If all employees have received a salary for it, you can use the "Pay statement" button (at the bottom of the form), a CRS will be automatically generated.

Figure 14. Variants of cash documents based on payroll

Let's simulate a situation where the salary is deposited for one employee, and paid for the rest. In the paper version of the statement of deposited amounts, a corresponding mark is placed. In 1C, when accounting for cash transactions, you should open the statement and use the button Create based on then Salary deposit. For the deposit document, we leave the names we need.

Figure 15. Document Deposit of salary

After posting the document, we look at the postings.

Figure 16. Postings when depositing salaries

We return to the list and click the button Create based on we form the document Cash withdrawal. The amount will be recalculated automatically and become less by the deposited amounts.

Figure 17. Cash withdrawal document based on payroll

Postings for the issuance of salaries were formed for two employees, as it should be.

Figure 18. Postings on the Cash withdrawal document

Deposited amounts can only be kept in the cashier if they do not exceed the limit for holding funds. Otherwise, they should be handed over to the bank. We form RKO Cash deposit to the bank.

Figure 19. Filling out the document Cash deposit to the bank

The result of the document.

Figure 20. Postings on the document Cash deposit to the bank

Cash book in 1C 8.3

Based on the PKO and RKO conducted during the day, we will form a cash book (Figure 21), which is a report on cash transactions.

A small note: sometimes, when automating, programmers ask users in what form to implement this or that form - as a document or as a report. Often this question is confusing. Let me explain the difference using the example of cash documents. PKO or RKO are separate documents for which there is an input form. The amounts in them, as a rule, are contributed by the user himself, he can change them if desired. The cash book is a report, there is no entry form for it, it is filled in automatically based on the data entered in the PKO and RKO documents. If you make changes to these documents, the report will automatically generate the already changed amounts when generated.

Figure 21. Button for generating a cash book

According to this report, you can set the necessary settings.

Figure 22. Cash book settings

Ready report.

Figure 23. Cash book report

Advance report

Another document included in the block Cash register in the 1C program - Advance report

Figure 24. Menu path to documents Advance report

Consider an example of filling out an advance report.

Figure 25. Creating an advance report

The tabular part contains several tabs. We fill in the Advances tab on the basis of the issued cash settlement.

Figure 26. Filling in the Advances tab

tab Products we fill in the data on the purchased goods or materials. If VAT is highlighted in the documents, we indicate this data in the advance report.

Figure 27. Filling in the Products tab

Figure 28. Products tab, account details.

On the tab Payment show payment for previously purchased goods.

Figure 29. Filling in the Payment tab

Learn more about using tabs Products and Payment.

If you purchase a single item in a retail store, record such a purchase in the section Products. But let's say you have a situation where you pay with the same supplier either in cash or by bank transfer. And you want to have correct data on calculations, for example, to generate a reconciliation report. Then invoices and invoices received from this supplier on the day of purchase for cash can be posted separately from the advance payment document Receipt (acts, invoices), and in the advance report, reflect the details of the PKO, i.e. payment document on the Payment tab.

After posting the document, you can view the postings. The amount of the advance report was 10,180 rubles, i.е. an overspending of 180 rubles will have to be issued from the cash desk after the approval of the advance report.

Figure 30. Postings on the advance report of BU and NU

Figure 31. JSC - VAT deductible

Payment by payment cards

Payment by payment cards, or in another way acquiring- a method of payment for goods or services that is ubiquitous at present. Consider the procedure for such an operation in 1C.

Menu path: Bank and cash desk => Cash desk => Operations with payment cards.

Figure 32. Menu path - Operations with payment cards

By button Create There are three versions of the document. Choose Payment from the buyer because this document is configured to reflect payment from legal entities and individual entrepreneurs. Retail payment card transactions are outside the scope of this article.

Figure 33. Selecting a document option

We fill out the document, everything is quite simple here.

Figure 34. Completed Payment Card Transactions document

Let's see the wiring. The funds are reflected on account 57.03.

Figure 35. Postings on the Payment Card Transactions document

To reflect the receipt of funds to the current account, you can create a document based on the operation performed Receipt to the current account.

Figure 36. Creating a document Receipt to the current account

Without a bank commission, payments are unlikely to be made, so we break the payment into the amount of payment and the bank commission, indicate the cost account for this commission.

Figure 37. Completed document Receipt to the current account

Let's see the wiring.

Figure 38. Postings on the document Receipt to the current account

Operations with a fiscal registrar

The fiscal registrar is a technical device for printing checks, has fiscal memory, connects to a computer and is able to work over a network. Menu path to connect Administration => Connected equipment.

Figure 39. Connected equipment menu

In chapter Fiscal registrars you must specify the device driver.

Figure 40. Selecting a fiscal registrar driver

If a real registrar is not available, an emulator from 1C can be used for test purposes. An example of filling in the data is shown below in Figure 41.

Figure 41. An example of a completed fiscal registrar settings card

After connecting the fiscal registrar, it becomes possible to print receipts, for example, from documents PKO or Payment card transaction.

Figure 42. Printing a check in the 1C program

This concludes our consideration of the topic of reflecting incoming and outgoing cash orders in the 1C 8.3 program.

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Is it possible to issue a receipt from PKO together with a cash receipt to a client? And is it even legal to issue such a document? The questions asked are quite interesting.

The reason for this is simple: there are real examples when an individual entrepreneur, when selling any product to a client, does not give him a check that has been broken by the CCP, but only provides a receipt from the cashier (receipt cash order) and, for example, an invoice. Can an entrepreneur do this? In what cases can a check be replaced by another document? Let's start to understand in order.

The concepts of "cash desk" and "CCP": essence and differences

First, a little theory. Let's start our discussion with the concepts of "cash desk" and "CCP". Most of the errors and misconceptions are due precisely to the fact that their meaning is often confused.

So, the cash desk is all the operations of an individual entrepreneur (or organization) carried out in cash. These can be both income transactions (receipt of income) and expenses (expenditure of funds for various purposes). All cash transactions must be recorded at the cash desk. In fact, all individual entrepreneurs and organizations have a cash desk, exceptions are very rare: even if all transactions are cashless, you can withdraw money for some expenses for business needs, for example, for the purchase of office supplies.

"Cashier" is a kind of imaginary "purse" where money comes from and where it comes from for expenses. For organizations, the concept of "cash" looks easier to understand, since in accounting according to the chart of accounts there is a special account 50 "Cash", which reflects all cash transactions.

KKT - cash register equipment, necessary for making cash payments for goods (or services) sold to the client, that is, directly the machine itself, which knocks out the check.

The definition of the law generally sounds like this:

Cash register equipment- electronic computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal data and printing fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the application of cash registers.

We immediately note the important differences:

1. According to the cash register, only cash received from buyers for goods or services purchased from you is recorded, at the checkout, all cash receipts are considered income - revenue from the cash register for the day, withdrawals from the current account, and so on.
2. You cannot spend money from the CCP - there is no expenditure part, money for expenses can be issued exclusively from the cash desk.

Conclusion: cash desk is not equivalent to CCP - these are different concepts denoting different things. Cash desk - all cash transactions of an entrepreneur or organization (a kind of "big wallet"), CCP - directly an apparatus for accepting money from a client and knocking out a check. The connection between the two concepts can be easily shown: at the end of the day, the store's revenue from the cash register is handed over to the cash desk of the individual entrepreneur (organization), the operation is processed by the parishioner.

Regulatory regulation of the issue

So, we divided the “cash desk” and “KKT” among ourselves. Now we will divide the legislative acts regulating these issues. Let's highlight two of them:

1. Law No. 54-FZ dated May 22, 2003 “On the use of cash registers when making cash payments ...” regulates the use of cash registers.
2. Instruction of the Central Bank dated March 11, 2014 “On the procedure for conducting cash transactions ...” No. 3210-U - regulates the conduct of the cash desk.

Having studied the documents, we conclude that all individual entrepreneurs and organizations have a cash desk, that is, cash transactions (exceptions may occur, but very, very rarely), which means that everyone should conduct them. Only individual entrepreneurs who take into account income / expenses and physical indicators in accordance with the norms of the Tax Code of the Russian Federation (for example, in KUDIR) have the right not to draw up documents at the cash desk (receipt, consumables, cash book).

Conclusion: we repeat once again, "cash desk" is not equal to "KKT". The obligation to fill out the cash book has absolutely nothing to do with the mandatory use of cash registers when accepting payments from customers in cash. It is quite real that you have a cash register, as required by law, but you, as an individual entrepreneur, use the right not to process cash transactions. Or, on the contrary, you, as an individual entrepreneur, fall under one of the exceptions of Law No. 54-FZ and do not use CCP, for example, when writing out BSO to individuals, but draw up cash transactions upon receipt, filling out receipts and cash book for control purposes.

Cash receipt and PKO

The differences described above allow us to conclude that the two documents are different - PKO and cash receipt.

Cash receipt - a document that knocks out a cash register. What is its meaning? For the client, the check is confirmation that the individual entrepreneur received money from him. Accordingly, in the future, the buyer will be able to apply with a check with a claim if the goods turned out to be of poor quality. For an individual entrepreneur, knocking out a check is a confirmation of the acceptance of cash, that is, in fact, confirmation of the formation of the amount of total sales revenue.

PKO is a primary accounting document that serves to process cash transactions. The meaning of a cash receipt is completely different: it is used directly to account for the movement of cash within your activity (or within an organization).

This form looks like this:

Conclusion: PKO is not equivalent to a cash receipt and cannot replace it. With the help of PKO, they register the receipt of funds from various sources, and not the receipt of money from customers for the purchased goods in the cash register.

Now let's move on to the question itself: is it possible to give the buyer only a receipt from the PKO? We will try to give a detailed answer. We will rely directly on the law No. 54-FZ.

What do we have in the source data

• CCP should be used by organizations and individual entrepreneurs if they make payments in cash, bank cards, electronic means of payment;
• if all sales go through your current account (bank transfer), CCP does not apply, as it is simply not needed;
• There are exceptions to the general rule when KKM can still not be applied:
  • provision of services to the population (they may not use cash registers until 07/01/2019);
  • specific activity or location;
  • payment of tax on imputation or patent.
  • We have already talked about all the exceptions in .

• each of the exceptions to the CCP Law is accompanied by a certain condition, the fulfillment of which is mandatory (what should be issued instead of a check and how this document should be drawn up).

Conclusion: the main document serving as confirmation of payment by the client for goods and services is a cash receipt. If the KKT Law obliges you to use a cash register - you are obliged to knock out a check, if you can not use a KKT, but you have it (you fall under an exception, but do not use it) - you are obliged to knock out a check.

It turns out that the presence of a cash register obliges the individual entrepreneur to issue a check to the buyer, and not some other document. Let's talk about a few more situations:

• you must use the CCP, you have it, but you do not knock out a check;
• you have the right not to use CCP, but you have it (do not use this right) and you do not knock out a check;
• you must have a cash register, but you do not have it, respectively, and you cannot knock out a check.

All these cases are classified as a violation of the law. Failure to use CCP and failure to punch a check are considered violations and will ensure that you are held accountable even when you still issue some document to the buyer (a certain form, a receipt from the PKO, and so on).

Everything is pretty clear here. Now back to exceptions. Each of the exceptions to the CCP Law comes with specific requirements. These requirements are as follows:

• in a situation with the provision of services to the population (that is, individuals), CCP can not be used, but only on condition that each client receives a completed BSO from the entrepreneur;
• when using or, you can do without a cash register, but write out a sales receipt or other document at the request of the client. These documents must contain all the details established by law;
• if the activity or location is specific, it is allowed to give nothing at all.

Conclusion: What can be given to the buyer instead of a cash receipt if there is no obligation to use a cash register? There are only three options:

1. a sales receipt or other document, but with a mandatory set of details;
2. give out nothing.

PKO instead of BSO

Does PKO fit the options listed? Let's consider the first two points: BSO and "other document".

I must say right away that the BSO has its own requirements for mandatory details (clause 2 of Decree of the Government of the Russian Federation No. 359 of 05/06/2008), in addition, it must be approved by the individual entrepreneur (or LLC) and printed in a printing house. There are similar requirements for the “other document” (the list of details is given in clause 1, article 4.7 of Law No. 54-FZ, as amended on 07/03/2016).

Now let's discuss further. If the operation of accepting cash for the goods will be issued by the PKO, then the client in this case will receive a receipt for the PKO. Can it replace the BSO or "other document"? No, it cannot, because the lists of required details of these documents differ from the details of the receipt form.

Is it possible to modify the form of the receipt for the PKO in such a way that it meets at least the requirements that apply to the “other document”? This is possible only theoretically, in practice there are several significant snags:

1. The type of PKO is approved, it is drawn up according to the form No. KO-1 - who will finalize the unified form? There are few who want to.
2. In order for the receipt to the PKO to pass for the BSO, it must not only be finalized, but also the forms printed in the printing house - all the more, no one will do this.
3. There is another important point, even more theoretical than the previous ones. Provided that the first two points are fulfilled (imagine this), we will, in fact, get a new document. The original purpose of the PKO is to account for cash transactions at the cash desk. Will our new document be considered still suitable for processing cash transactions, because it will differ from KO-1? Will the modified PKO remain legitimate for its original purpose? The question is very controversial.

Conclusion: there can be a lot of theoretical discussions on this issue, it is absolutely useless for us. In practice, there is only one conclusion: a receipt from the receiver cannot replace the BSO or “other document” that must be issued to the client if the individual entrepreneur has the right not to use the cash register.

Now let's turn to the last option, when the IP may not issue anything to the buyer. In fact, if an individual entrepreneur is not obliged to issue anything to the client, but issues a receipt to the recipient, this does not directly contradict Law No. 54-FZ.

But let's pay attention to this. It is possible to issue a receipt from the PKO only when the cash is credited directly to the "cash desk" of the individual entrepreneur (or organization). Recall that nothing can be issued to the buyer only in case of exceptions related to the specificity of the activity and location.

It turns out that the "cash desk" practically does not fit in with this exception. For example, an individual entrepreneur cannot receive money at the “cash desk” in any way if he is engaged in a peddling type of trade or from tanks, selling products at a fair. It turns out that the issuance of a receipt to the client in this case indirectly contradicts clause 3 of Law No. 54-FZ.

Conclusion: in this case, theoretically, it is still possible to issue a receipt for the PKO without violating anything. But this possibility is so small, and the rationale is so confusing, that it is difficult to draw a conclusion about the legality of such actions.

Total of everything

Issuing to the client, when paying in cash, a receipt from the receiver as confirmation of payment instead of a check issued by the CCP or other documents provided for in case of exceptions is unlawful. In any case, only the cash receipt is considered the main document. It is possible to replace it with a BSO, sales receipt or “other document” only in situations provided for by law. PKO is a primary accounting document, which has its own meaning - registration of cash transactions within the activity.

In the Russian Federation, cash transactions must be carried out using specially established forms of primary documentation. For such operations, unified forms have been developed and approved by the state. On the basis of a number of normative legal acts, they are imputed to mandatory use. The cash receipt order is no exception (you can see the PKO form).

Regulatory framework for PKO

Carrying out cash transactions by business entities for receiving cash is accompanied by the execution of the primary document in question (here you can use the form of an incoming cash order in Word). The need to execute cash transactions for receiving money by signing an order in the form 0310001 is established in paragraphs 4.1 and 5 of the Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U. The unified form and content of this primary document are established by the Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

Incoming cash order (form 2017 here)

The unified form of the cash order under consideration is established and subject to application for cases when cash is received at the cash desk of an enterprise. This document (you can print the form of an incoming cash order here) must be issued in a single copy. The signature on it is affixed by the chief accountant of the enterprise or another official with the appropriate authority.

The unified form provides for the presence of a tear-off receipt for the PKO, on which, when making a transaction, the signature of the chief accountant or another person having the appropriate authority is affixed. In addition, the cashier certifies the receipt with his signature and seal, after which it (the receipt) is handed over to the person from whom the cash desk received cash (the receipt cash order and a sample of its filling can be viewed here).

Having accepted the money, the cashier checks their amount with the total value reflected in the primary document in question. If the values ​​are equivalent, the cashier puts his signature, seal or stamp in the corresponding line of the order. In the event that the value of the amount received at the cash desk turned out to be lower than in the PKO, the specified document is sent for re-registration to the accounting department.

The procedure for receipt of cash from separate subdivisions to the cash desk of the head organization is approved by the legal entity. The organization must also accept this money according to an order of the established form (print out the form of an incoming cash order).

The unified form of this cash document contains, among other things, the following details:

• number and date;
• information for accounting (debit, credit, analytical accounting code, special purpose code);
• Full name of the person from whom the funds were received;
• grounds for acceptance with the application (if necessary) of the relevant document;
• the amount of money received;
• signatures of the head, chief accountant, issuer and recipient;
• a receipt for the order, given to the person from whom the cash was accepted, in confirmation of this fact (form of a cash receipt order).

Entrepreneurs who, on the basis of the Tax Code of the Russian Federation, take into account their income or income and expenses, other objects of taxation or physical indicators, have the right not to use cash documentation, including when accepting cash (a sample cash receipt order is here).

The receipt of cash at the cash desk is necessarily accompanied by an incoming cash order. In 2019, you can draw up this document not only by hand, but also online. How to fill it in correctly?

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Any receipt of cash at the cash desk of a legal entity is recorded by a cash receipt order. Regardless of the circumstances and grounds for the receipt of money, the procedure for filling out an order remains unchanged.

The rules of registration do not change when filling out online. How to fill out the receipt correctly online in 2019?

Important Aspects

One of the most important elements of cash discipline is considered. They mark every receipt of funds at the cash desk of an organization or an individual entrepreneur.

Usually, the document is drawn up at the end of the day for the total amount received for the entire work shift of money.

Regarding the creation of a separate incoming cash order for any specific transaction, this action remains entirely at the discretion of the subject himself.

There are no strict requirements in this case. The legal entity decides for itself how it is more convenient to process cash receipts, guided by the current one.

As for the format of filling out the document, it depends on the enterprise itself. Some legal entities maintain documentation in paper form.

Others automate processes and use computer-based completion. In any case, the parish is compiled in only one copy.

Basic terms

An incoming cash order (PKO) is a reporting document drawn up upon receipt of cash at the cash desk of any organization. This document has been unified since August 1998.

It is impossible to do without this document. It is the PKO as the primary accounting document that confirms any receipt of money.

The cash receipt order consists of two parts - the order itself and the tear-off to it. The completed document remains in the cash register.

But first you need to register it in . ,

It is an integral part in the issue of control over the state of the cash desk. PKO is the basis for displaying data in accounting.

It is also important in making managerial decisions. At this time, the form of an incoming cash order has an approved form KO-1. It is intersectoral. It can be used by all business entities.

The right to sign a document

Properly executed incoming cash order is signed by the cashier. Also, the accountant or chief accountant must sign the document.

In the absence of such, the PKO is signed by the person replacing them. This can be the head of the organization or an individual entrepreneur.

The tear-off receipt is signed by the same persons. Then the tear-off part of the warrant is certified by the seal. Only after that you can transfer it to the person who deposited the money at the cash desk. The seal must be present only on the tear-off receipt.

A popular opinion is that the seal impression should capture part of the signature. This is rarely seen in practice. But in reality this is wrong and is considered a violation of the rules for filling out documents.

The cashier is obliged to check and verify all the data of the PKO. It is important to verify the authenticity of the signature of the accountant or his substitute. The data in the order must be written correctly, without corrections and errors.

When specifying applications, you need to make sure they are available. If all the established rules are observed, no deviations are noticed, then the cashier accepts cash.

At the same time, he puts down the date of the operation, signs the form and gives the client a PKO receipt. If errors are found, the cashier returns the cashier for alteration.

After the transfer of the receipt, the main part of the incoming cash order remains at the cash desk. Cash receipt at the cash desk should be carried out exactly on the day when the document was drawn up and signed.

Normative base

The form of the incoming cash order is approved. It has been in use since 1999. At the same time, it is impossible to supplement the form with new details or delete existing ones.

Even despite the adoption in . This is due to the fact that this cash document is not intended for accounting.

It is included in the concept of cash accounting, which regulates the turnover of cash in the cash desk of the organization. The obligation to use only the KO-1 form for processing received funds was also established by the Bank of Russia.

This is obvious from Instruction No. 3210-U dated March 11, 2014 "On the procedure for conducting cash transactions."

The PQS consists of two parts and each of them is required to be filled out. Only legal entities are required to issue cash receipts at the cash desk with a cash receipt order.

The Bank of Russia allowed individual entrepreneurs to make their own decisions about the application of approved cash documents.

But this applies only to cases where individual entrepreneurs keep records of income / expenses and other mandatory objects when taking into account the norms of tax legislation. Otherwise, individual entrepreneurs are required to use the same cash unified forms as legal entities.

An incoming cash order is drawn up for any receipt of money at the cash desk:

• when returning the amount issued under the report;
• in case of return of the issued salary surplus;
• upon delivery of proceeds;
• upon receipt of money from the buyer;
• when withdrawing funds from a current account, etc.

The requirements for filling out the PQS remain unchanged under any circumstances.

Online filling of the incoming cash order

When carrying out credit transactions, it is allowed to use online accounting services or automated systems.

With the help of such means, it is possible to significantly speed up the execution of the PKO. The most commonly used programs are 1C, BEST, INFO-Accountant, Parus and others.

It is also convenient to use the system when filling out the receipt by the fact that the document number is automatically determined and it is also automatically registered in the register.

A plus for accounting is the fact that the databases of programs of regulatory documents are regularly updated. This eliminates the risk of using outdated forms.

Step-by-step instruction

The algorithm for filling out the KO-1 form with line-by-line filling is as follows:

• organization - the name of the enterprise or other legal entity is indicated.
• OKPO - the code assigned by the State Statistics Service is entered. In the absence of a code, a dash is put in the column.
• structural unit - the name of the unit involved in the formation of a cash receipt order is written here.
• document number - the serial number of the document is written, which must be sequential.
• date of compilation - the date of creation of the document is set. It is important that the dates of the payment and cash withdrawal coincide.
• debit - an account is set 50.1 "Cashier", which means the receipt of money at the cash desk.
• code of the structural unit - the value of the assigned code is written, to which cash is issued.
• offsetting account / sub-account - a credit accounting account is affixed. In this case, the account number depends on the type of operation:

• analytical accounting code - reflects the internal analytics of the account.
• amount - the amount paid during the payment is written in numbers.
• accepted from - the surname of the individual or the name of the legal entity that deposited money at the cash desk is indicated.
• basis - it is recorded for what the money was received.
• amount - the amount received is written in words and without abbreviations.
• including - the amount is written in numbers. If the organization does not pay VAT, it is written “Without VAT”.
• application - a list of all related documents is signed, indicating the number of each and the date of compilation.

After the PKO is completed in a single copy, you can proceed to the next step in its execution:

It must be remembered that all credit orders are numbered in order. The countdown begins on the first of January of each new calendar year.

When working in 1C

The 1C program has ready-made templates for all documentary forms necessary for accounting. To get started, you need to enter the organization's data into the program's memory and generate analytics.

With each subsequent registration of the PKO, you will not have to write the name of the legal entity, OKPO. The system will automatically enter them.

The date of preparation of the document and its serial number will also be automatically affixed. You can make an incoming cash order online in 1C like this:

Login to the program	And open the tab "Bank and cash desk"
From the drop down menu	Select "Incoming cash order"
In the opened window	Press the buttons "Actions" → "Add"
In the created document, indicate the amount and name of the counterparty	To specify the amount, click on the calculator icon in the column about the amount. Below in the line about the counterparty, you need to click on the ellipsis. From the drop-down list, select the desired group and the desired subject
Next, click on the "Print" tab.	On the page that opens, it is indicated from whom the funds were received. Attached documents are listed here.
To save data	Click the "Record" button

To view all incoming cash orders and search for any of them, you need to enter the "Bank and cash desk" tab, click "Incoming cash order". You can view all created parishes and each of them individually.

How to print the form

Before you print the generated form in 1C, you need to once again check the correctness of its filling. If any errors are found, you can change the inaccuracies manually.

To do this, select a document, click the "Document Movement" button. Next, check the box "Manual adjustment". After that, it is fashionable to make the necessary changes and edits to the document.

After the order is placed, the "Save" button is pressed. Next, the “Incoming cash order” button is pressed, a printer icon is drawn next to the button.

The printed order must be signed and stamped. A receipt is separated along the break line, which is transferred to the recipient. The order itself is saved in accounting.

Advantages and disadvantages

The ability to fill out an incoming cash order online does not mean that you cannot fill out a document on a computer offline or manually.

All of these options are in place. As for the online creation of a parish, we can note such advantages as: