Expenditure cash order completed sample. Expenditure cash order (RKO)
A disbursement order is a document that allows you to keep track of cash disbursements Money from the cash desk of the organization. The form can be downloaded for free via a direct link.
Expenditure order - a document that allows you to keep records of the issuance of cash from the organization's cash desk. Registration of this paper takes place in the institution in the usual simple mode. The accounting department draws up an expense order, the basis is agreed with the head, and the cashier issues the money. Despite the apparent simplicity of registration and the whole procedure, there are some nuances. Let's take a look at them in this article. You can use a special direct link for free download invoice form and apply it in practice.
The norms of the law oblige institutions to draw up expense orders in order to exclude fraud with money. The procedure for getting money in hand is often accompanied by selfish goals of company executives and their chief accountants. The expense note is usually a secondary sheet, after the order, order, visa on the application. For example, an employee fills out an application for travel funds, and the director puts a mark in the upper left corner on the issuance of a specific amount for a specific purpose.
Mandatory items on the invoice
:- The name and structural unit are written at the top;
- Below is the title of the outgoing paper;
- On the right are the form codes;
- Further accounts, amounts;
- Full name of the accountable person, grounds;
- At the end, the signatures of the accountant, manager, and the recipient himself are put;
According to the expenditure cash order, cash is issued from the cash desk. It has an informational form - Form No. KO 2. extradition material resources through consumable cash warrant is done only after presenting all the necessary identity papers. The recipient must write a receipt in black or blue ink to receive the money, and indicate the exact amount in it (in words). In case if in account cash warrant no receipt is made, then the amount of money issued is considered as a shortage.
Due to the importance of the document, we provide you with an example of filling out a cash order.
An example of filling out a cash order:
In the line "Organization" it is necessary to indicate the name of the organization (in full form), which is engaged in the issuance of material resources from the cash desk and it under OKPO. If the issuance of funds takes place in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is placed.
It has the lines "Document number", "Date of compilation" in them you need to indicate the number of the cash order and the date of cash withdrawal.
Separate subdivisions of the organization are entered in the column of the cash order of the form "Code of the structural unit" according to the codes that were assigned to them.
In the line of the expenditure cash warrant "Corresponding account" an account is entered into the debit of which the money from the cash desk is related.
In the line "Analytical accounting code" the code of the analytical accounting system is entered.
In the line "credit" of the cash order of the form, you must indicate the account fifty (because the amount of money is issued from the cash desk).
In the column of the expenditure cash warrant "amount" the full amount of money issued (in numbers) is entered.
The column “Kissed Purpose Code” of the cash order of the form is filled in only when the amount of money is issued in the form of targeted financing.
In the column of the expenditure cash warrant "issue" the full name of the individual or legal entity, to which the money is issued from the cash desk.
In the line of the cash warrant of the form "base" the content of the ongoing operation for the issuance of material resources is entered, for example: "issued to the account", "revenue handed over to the bank", etc.
In the column of the cash order “Amount”, the exact amount of money issued is indicated (indicated in words, with a capital letter, pennies in numbers, an empty space is crossed out).
In the “application” of the cash order of the form, all the details of the papers attached to it (the name itself, the number, as well as the date of compilation) are entered, then on the basis of which the money is issued, for example: payroll, employee statement and so on.
In the "received" column, the recipient enters the amount received (in words, an empty space is crossed out).
The line "To" indicates the details of the papers that confirm the identity.
The form itself is filled out by an accounting officer in only one copy, signed by the head of the enterprise, heads. accountant and authorized person. KO2 is registered in the KO3 log.
An organization working with cash is obliged to document these transactions, both when receiving money and when issuing money. The basis for the issuance of money is an expenditure cash warrant, drawn up according to a unified form of form No. KO-2, approved by the Decree of the State Statistics Committee of Russia. The document is drawn up in one copy by the accountant-cashier or the person responsible for this action. Let's consider a sample of filling out an account cash warrant.
Expenditure cash order sample filling
Filling out the order begins with the name of the organization issuing the funds and its structural unit, if any. The OKUD code is taken from the statistics certificate. The document number is placed in accordance with the next serial number in the register of receipts and expenditures cash documents, the established form of the document KO-3. From the beginning of each year, the numbering of documents in the journal starts from zero and is done in order.
"Expenditure" is compiled on the same day when the cash was issued, indicating the corresponding date. It is indicated in Arabic numerals in the format DD.MM.YYYY, for example, if the money was issued on September 7, 2015, it is written as 09/07/2015.
Filling in the Debit and Credit line
This line is filled in by the accountant responsible for maintaining primary cash documents. If there is a separate structural unit, its code is indicated if the funds are debited from their cash desk (for example, in the case of a specific outlet or store). If there is no such subdivision, a dash is placed.
In the Debit column, the number of the corresponding account is put, and if necessary, a subaccount is indicated. The debit reflects the basis for issuing money from the cash desk of the organization. If there are analytical accounting codes in the organization, its code is indicated, if not, a dash is put. For example, in the case of issuing a difference that arose as a result of an overspending of money by an accountable person, according to, D71 of the invoice is put, and in the case of payment to the supplier, D60.
IN column "Credit" the number of the corresponding account is reflected, the fact of issuing funds from the cash desk, on whose credit they are issued, is indicated, for example, K50 of the account (cash desk) is indicated, and if necessary, a subaccount is indicated.
IN column "Amount" the exact amount is recorded in figures, which is issued from the cash desk, for example, 2500-00 means the issuance of 2500 rubles 00 kopecks. If there is a coding system, the code for the purpose of the business transaction, in accordance with which the money was issued, is indicated.
IN column "Issue" indicated in the dative full name of the person to whom funds are issued from the cash desk. String "Base" contains a financial transaction, for example, “for business needs”. The amount column is filled in the same way as in the cash receipt order - the entry begins with a capital letter and the amount of rubles is written in words, and a penny in numbers at the end of the entry, a dash is put to the end of the field. For example, they gave out "Forty-five thousand rubles 00 kopecks."
IN column "Application" it is necessary to list the primary or other documents that serve as the basis for issuing money from the cash desk of the enterprise. When issuing money to an employee of a third-party organization, he must provide a power of attorney for the right to perform such operations by him, it is attached to the consumable as an application.
The issued cash register is being registered in the journal of cash documents KO-3. It is signed by the chief accountant or a person authorized for this action and the head of the organization. If there is an authorizing resolution of the head confirming the conduct of this operation, then his signature is not required on the expenditure order. After the form is transferred to the cashier to check the editing, the correctness of the document.
Count "Received" filled in by the person receiving money from the cash desk of the organization. In this line, it is necessary to indicate the exact amount received, according to the same principle as the “Amount” line was filled in above. At the end of the document, the citizen signs for the receipt of funds and puts the current date.
When issuing funds to an individual, the cashier must verify his identity with documents proving the identity of a citizen (passport or other official document with a photograph and signature of the owner). IN column "By" the series, number, place and date of issue are indicated, and by whom the presented certifying document was issued.
An identity document is indicated in any case, both for an employee of your organization and for a third-party one, in this case there are no exceptions.
After the issuance of money by RKO, the cashier indicates his full name on the form and signs, confirming the issuance of funds. On the documents attached to the RKO, the cashier puts a stamp (or the inscription “Paid”) indicating the date of the transaction on them.
