Print out the expense order. Expenditure cash order (RKO)

An organization working with cash is required to document these transactions, both when accepting money and when issuing it. The basis for issuing money is expendable cash order, drawn up according to a unified form of form No. KO-2, approved by the Resolution 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 look at a sample of filling out a cash receipt order.

Expense cash order sample filling

Filling out the order begins with indicating the name of the organization issuing 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 journal for registering incoming and outgoing cash documents, the established form of the document is KO-3. From the beginning of each year, the numbering of documents in the journal starts from zero and is done in order.

The “consumables” is drawn up on the same day when the cash was issued Money indicating the corresponding date. Indicated in Arabic numerals in the format DD.MM.YYYY, for example, if the money was issued on September 7, 2015, it is recorded as 09/07/2015.

Filling out 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 funds are debited from their cash register (for example, in the case of a specific point of sale or store). If there is no such division, a dash is added.

In the Debit column, enter the number of the corresponding account, and, if necessary, indicate a subaccount. The debit reflects the basis for issuing money from the organization's cash desk. If there are analytical accounting codes in the organization, its code is indicated; if not, a dash is placed. For example, in the case of issuing a difference that arose as a result of overspending of money by an accountable person in accordance with D71 of the invoice, 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 the credit of which they are issued, is indicated, for example, K50 of the account (cash office) is indicated, and, if necessary, a subaccount is indicated.

IN column "Amount" the exact amount is written down in numbers, which is issued from the cash register, for example, 2500-00 means the issuance of 2500 rubles 00 kopecks. If there is a coding system, the purpose code of the business transaction in accordance with which the money was issued is indicated.

IN "Issue" column is indicated in the dative name of the person to whom funds are issued from the cash register. Line "Base" contains financial transaction, for example, “for economic 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 kopecks in numbers, after the end of the entry, a dash is placed to the end of the field. For example, they gave out “Forty-five thousand rubles 00 kopecks.”

IN "Application" column it is necessary to list the primary or other documents that serve as the basis for issuing money from the enterprise’s cash desk. When issuing money to an employee of a third-party organization, he must provide a power of attorney authorizing him to carry out such transactions; it is attached as an attachment to the consumable.

The executed cash register is registered in the register 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 the manager’s authorization resolution is present on those confirming the conduct of this operation, then his signature on the expense order is not required. Afterwards, the form is handed over to the cashier to check the editing and the correctness of the document.

"Received" column filled in by the person receiving money from the organization’s cash desk. In this line you must indicate the exact amount received, according to the same principle as filling out the “Amount” line above. At the end of the document, the citizen signs for receipt of funds and puts the current date.

When issuing funds to an individual, the cashier must verify his identity with the citizen’s identification documents (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 who issued the presented identification document.

An identification document is indicated in any case, both for an employee of one’s own organization and for a third party, in this case there are no exceptions.

After issuing money according to the cash register, the cashier indicates his full name on the form and signs, confirming the issuance of funds. The cashier puts a stamp (or the inscription “Paid”) on the documents attached to the cash settlement, indicating the date of the transaction.

According to an expense cash order, cash is issued from the cash register. It has an information form - form No. KO 2. The issuance of material funds through an expense cash order is done only after presenting all the necessary identification papers. The recipient must write a receipt in black or blue ink when receiving the money, and indicate the exact amount (in words). In case in account cash warrant the receipt is not entered, then the issued sum of money considered as a deficiency.

Due to the importance of the document, we provide you with an example of filling out a cash order.

Example of filling out a cash order:

In the line “Organization” you must indicate the name of the organization (in full form), which is engaged in issuing material assets from the cash register and under OKPO. If funds are issued in a structural unit, then you need to fill in the appropriate field. Otherwise, a dash is added.

It has the lines “Document number”, “Date of preparation” in which you need to indicate the number of the cash receipt order and the date of cash issue.

In the cash order column of the “Structural unit code” form, separate divisions of the organization are entered according to the codes that were assigned to them.

In the line of the cash outgoing order “Corresponding account”, an account is entered as a debit for which money from the cash register is attributed.

In the line “Analytical accounting code” the code of the analytical accounting system is entered.

In the “credit” line of the cash order of the form, you need to indicate the account of fifty (because the amount of money is issued from the cash register).

In the “amount” column of the cash receipt order, enter the full amount of money issued (in numbers).

The column “Targeted destination code” of the cash order form is filled in only if the amount of money is issued in the form of targeted financing.

In the “issue” column of the cash receipt order, enter the full name of the individual or legal entity, to whom money is issued from the cash register.

In the line of the cash order of the “grounds” form, the content of the operation being carried out for the issuance of material assets is entered, for example: “issued for reporting”, “revenue handed over to the bank”, etc.

In the column of the cash receipt order “Amount” the exact amount of money issued is indicated (indicated in words, with a capital letter, kopecks in numbers, the empty space is crossed out).

In the “attachment” of the cash order form, all the details of the papers attached to it are entered (the name itself, number, as well as the date of preparation), then on the basis of which the money is issued, for example: payroll, employee application, and so on.

In the “received” column, the recipient enters the amount received (in words, the empty space is crossed out).

In the “By” line, the details of the documents that confirm the identity are indicated.

The form itself is filled out by an accounting employee in only one copy, signed by the head of the enterprise, head. accountant, as well as an authorized person. KO2 is recorded in the KO3 log.

An expenditure order is a document that allows you to keep records of the issuance of cash from the organization's cash desk. The form can be downloaded for free via a direct link.

An expenditure order is a document that allows you to keep records of the issuance of cash from the organization's cash desk. This paper is completed in the institution in the usual simple manner. The accounting department compiles expenditure order, the basis is agreed upon with the manager, and the cashier issues the money. Despite the apparent simplicity of the design and the entire procedure, there are some nuances. Let's look at them in the article under discussion. You can use a special direct link for free download the expenditure order form and apply it in practice.

Legislation obliges institutions to issue expense orders in order to prevent fraud with money. The procedure for receiving money in hand is often accompanied by the selfish goals of company managers and their chief accountants. The expenditure order is usually a secondary sheet, after the order, instruction, 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 about the issuance of a specific amount for a specific purpose.

Mandatory items of the expenditure order

The name and structural division are written at the top;
Below is the title of the outgoing paper;
On the right are form codes;
Further accounts, amounts;
Full name of the accountable person, basis;
At the end, the signatures of the accountant, manager, and the recipient himself are placed;

The expenditure order must be executed in at least two copies. One will be kept in the finance department, the second - by the cashier. During the reporting period, the cashier provides these documents to the accounting department to confirm expenses. Unauthorized transfer of cash is, of course, impossible. The established form of the expenditure order, available on the page you are viewing, is widespread and is suitable for institutions of various legal forms. Enjoy using it.