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Receipt cash order - form and sample. Receipt cash order (PKO)

When funds arrive at an enterprise, it is worth issuing a cash receipt order. But it’s worth knowing how to fill it out correctly, so that when checking government agencies there were no problems.

Let us determine what order should be followed when forming KO-1.

Every accountant is familiar with the concept of income cash order, which is drawn up in accordance with certain rules, prescribed in the legislation of the Russian Federation.

Required information

There are a number primary documents, the procedure for filling which you need to know, because mistakes are simply unacceptable. The cash receipt order also applies to them. Let's find out what kind of document it is, when it is issued and by whom, and on the basis of what regulations.

What is it?

A cash receipt order is presented in the form of a document that is used when registering cash receipts at the organization's cash desk.

It is the primary accounting document of cash transactions, according to which money is received at the company's cash desk. The PKO form is in the album of unified forms for recording cash transactions and inventory results.

Purpose of the document

A cash receipt order of form KO-1 is a document that confirms the deposit of funds into the cash register, in other words, the posting of cash amounts that were received:

That is, cash receipt orders document any amount of money that arrives at the cash desk, regardless of the sources.

Enterprises that operate as payment agents must fill out separate orders for client funds and their proceeds.

Legal grounds

Upon admission cash amount money, filling out the PKO and receipts should be guided by Art. 13, art. 19-21 Procedure for conducting cash register operations in Russia.

According to the provisions of the document, the company's cash desk can accept cash sums of money mandatory according to cash receipt order KO-1.

Form accounting document such a plan has been approved.

How to fill out the cash receipt order form KO-1?

When a receipt order is received, the cashier should check:

  • whether the documents contain and whether the signature of the chief accountant of the legal entity is authentic;
  • Is the form completed correctly?
  • Are there any necessary attachments that are reflected in the document?

In the event that a certain requirement is not met, the cashier returns the documentation for the purpose of revision so that it is properly completed.

In other cases, funds are accepted, and then a signature and full name are placed on the PKO and. Let's consider the nuances of document formation.

Formation order

A cash receipt order can be written out by hand or generated on a computer. Any blots or corrections are not permitted. If the document is damaged, you should fill out a new form.

PKO forms are issued by accounting employees in a single copy. Chief accountant or another authorized person (if there is a corresponding order from the head of the organization) is required to sign.

Any enterprise or the director himself also has the right to issue a receipt order.

A receipt is given to the person who deposits funds into the cash register. It is certified with the seal of the enterprise and signed in the same way as the parishioner himself. But only now the cashier will sign that the money has arrived.

The receipt reflects the date when the money was accepted. The seal must be placed so that its edge touches the receipt itself. All certificates that are attached to the PQS should be canceled with a stamp or the inscription “Received”, indicating the date.

After the amount is received at the cash register, the cashier must tear off the receipt along the cut line and give it to the person who hands over the money. The order will be kept at the cash desk.

By the way, printing is not in mandatory should catch the spine of the PKO. The standards for accepting cash are specified in clause 3.3 of Russian Regulations No. 637. But nothing is said about the specifics of affixing stamps.

On the order itself there is a special place for printing, which is located on the tear-off parts (receipts). There are simply no such details on the spine.

And if we rely on this fact, it turns out that the stamp should only be placed on receipts, and capturing the cash receipt order itself is not necessary. The same explanations are contained in Methodical recommendations No. 210 (clause 4.1).

When filling out KO-1, you should follow these instructions:

In the “Organization” section, enter the name of the enterprise Which is issued by the PKO, according to the constituent documentation
In the paragraph for the structural unit, write the corresponding name If the unit does not have a name, then you need to put a dash
In the item “Document number” It is mandatory to reflect the serial number of the receipt order in accordance with the data in the registration journal (numbering should be maintained continuously)
In the “Date of compilation” section, indicate the date When cash amounts are received at the cash desk (use Arabic numerals, represented in this format – date, month, year)
The “debit” item reflects the account number in the accounting department For the Dt for which cash is due - usually this is account 50 (but it is worth noting that this item is not required to be filled out)
The “Credit” item contains data on the code of structural divisions Which amounts of money are accounted for; about correspondent accounts, subaccounts, the credit of which reflects the funds received at the cash desk; about the analytical accounting code for corresponding accounts (if used in the company)
Item “Amount, rub. cop." Reflects the funds received at the cash desk in numbers
In the item “Destination code” Enter the codes for the purpose of using the money received at the cash desk
“Accepted from” item Reflects the name of the enterprise and the full name of the individual who transfers cash to the cash desk (when money is accepted from employees of third-party companies), or simply the full name (when money is accepted from an employee of the enterprise who issues an order)
In the paragraph "Base" Prescribe the content business transactions(for example - payment under an agreement, loan under a contract, revenue, etc.)
The “Amount” item contains a capital indicator (in ruble terms) of funds What was received at the organization’s cash desk; if there is space left, put a dash
The “Including” item indicates the amount And if transactions are not subject to taxes, then they write “No tax”
Column "Application" Contains information about the details of the attached primary documentation(if any)

The tear-off receipt is filled out according to the same rules. Only after all information has been entered is a stamp placed. If there is empty space in the columns or it is not filled in at all, you need to put dashes.

When accepting money, the cashier must check the signatures with the samples he has. If an error is discovered, the cash receipt order must be crossed out and returned to the accounting employee.

It is quite possible to draw up one form for the total amount of revenue for the day at the end of the working day. Base – forms strict reporting, cash register tapes, if a cash register is used.

The basis for cash receipts may reflect one of the following reasons:

  • payment for goods that were shipped in accordance with;
  • payment for work that was performed according to the acts;
  • amount of compensation for material damage based on court decision(orders);
  • making an advance amount in accordance with the agreement;
  • return of unused amounts that were issued as reports;
  • compensation for identified deficiencies, based on the audit, order.

Sample of filling out a unified form

An example of filling out a cash receipt order KO-1, based on which you can draw up your document, substituting only your details, grounds, amounts and dates:

When errors are found

The receipt order has been used for a long time, but accounting workers did not make fewer mistakes when drawing up this document.

And it is fundamentally important to fill out the receipt correctly, since this is an example of a cash document for a company and a reporting form for an enterprise that buys goods.

If a low-quality service is provided or a defective product is purchased, the receipt for the PKO can become evidence in court when protecting consumer rights.

In addition, if there are errors, the document will be considered invalid. Representatives of the Russian Federal Tax Service check whether the requirements for registering a cash transaction are met.

The inspector will pay attention to whether the proceeds have been fully capitalized. If the rules are violated, it is established administrative fine in size:

Errors in compilation, if they do not result in incomplete posting or accumulation of a residual amount in the cash register in excess of the limit, should not be classified as gross violations.

The rules for filling out a cash receipt order are not complicated. You just need to follow basic recommendations and use a unified form, which is valid at the time the document is generated.

And in order to make it easier for you to figure out what data to enter, rely on ready-made samples, of which there are a lot on various sites. They will help you avoid mistakes at first.

The cash register of the enterprise is drawn up with a primary document - cash receipt order. This document is mandatory to fill out and has a unified form KO-1. The cash receipt form can be downloaded at the end of the article. Let's figure out how to correctly fill out the cash receipt order KO-1; you can download a sample of the form below.

Sample of filling out a cash receipt order form KO-1

The KO-1 form is a sheet, the right side of which is tear-off. When receiving cash, a cash receipt order is filled out by hand or on electronic media, then the right side is torn off and given to the person who deposited the money, as a sign that the amount has been accepted for accounting.

The left side of the order form is intended for the accounting department of the company receiving the money.

We sequentially fill out all the lines and columns of the cash receipt order form:

  • name of the organization, its OKPO code;
  • serial number of the recipient, date of preparation - date of acceptance of money;
  • “debit” – debit of the accounting account in which the received amount will be recorded (account 50 “Cash”);
  • “credit” – credit of the corresponding accounting account (if the money is given by an accountable person, then account credit 71; if from a third party, then account credit 76; if it is a payment from the buyer, then account 62; if the contribution is to authorized capital from the founder, then account 75, etc.), if analytical accounting is kept for this account, then it is indicated in the corresponding column; the code of the structural unit is also written here (if the organization uses a coding system);
  • “amount” – write the amount of money received at the cash register in numbers;
  • “purpose code” - if the organization uses the appropriate codes;
  • “accepted from” - either the full name of an employee of the organization (for example, an accountable person), or, if the money comes from a third-party organization, then the name of the organization and the full name of the person through whom the money is transferred;
  • “ground” – a document that is the basis for the receipt of money (invoice, agreement, invoice for payment, advance report, etc.);
  • “amount” – in words with capital letters, kopecks in numbers, empty space is filled with a dash;
  • “including” – either the phrase “excluding VAT”, or, if VAT is allocated, the amount of this tax in figures;
  • “Appendix” – a list of attached documents is provided (if any);
  • signatures responsible person(cashier) who received the money and the chief accountant.

The left side of the order form is completed. Let's move on to the right side of the KO-1 form, called the receipt:

  • name of the organization;
  • number and date of the recipient from the left side;
  • the lines “accepted from”, “base”, “sum”, “including” repeat the values ​​of the corresponding lines on the left side;
  • date, signatures of the cashier and chief accountant and seal of the organization.

Having completed the work under the contract, the contractor drew up a delivery certificate and sent it to the customer. The latter refused to sign the act, citing the fact that it reflected types of work not provided for in the contract and estimate. The contractor has issued new act, excluding controversial (unnecessary) types of work from the originally compiled one. The customer signed a document on the basis of which the contractor issued an invoice. Subsequently, the parties settled the dispute through negotiations regarding the types of work excluded from the act: an additional agreement to the contract was concluded, an additional estimate was drawn up, and a work acceptance certificate was signed. What should a contractor do in such a situation? Do you need to make corrections to the original invoice? Issue a correction invoice? Issue the customer a second regular “shipping” invoice for the disputed work? In the Resolution of the Constitutional Court of the Russian Federation dated February 1, 2019 No. 7-P, the constitutionality of paragraphs was checked. “p” clause 2 of the List of types of wages and other income from which alimony for minor children is withheld, approved by Decree of the Government of the Russian Federation of July 18, 1996 No. 841. In districts and localities in which district coefficients for wages, the amounts of benefits calculated for the insured person based on the minimum wage are determined taking into account these coefficients. This rule is enshrined in clause 11.1 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved. by Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

In practice, it is not uncommon for an organization to beneficial use object, the OS does not liquidate the entire object, but only some part of it. At the same time, Ch. 25 of the Tax Code of the Russian Federation does not contain rules regulating the procedure for reflecting transactions related to partial liquidation in tax accounting. Meanwhile, there are more than enough questions related to this operation. What documents should be used to formalize the partial liquidation of an asset? How to reflect materials received during the partial liquidation process? Is it possible to take into account the amount of underaccrued depreciation in relation to the liquidated part? You will find answers to these questions in this material. When we're talking about about the traveling nature of the work, for some reason everyone immediately imagines drivers. Of course, as a rule, this type of work is established for them, but in fact it can be established for absolutely any employee, labor function which is associated with travel. The specialized literature and legislation say very little about the procedure for establishing the traveling nature of work and filing reports by employees, and some employers are at a loss in these matters. Let's find out...

Receipt cash order- this is a document of primary accounting documentation of cash transactions, according to which cash is accepted cash to the organization's cash desk.

When a cash receipt order is issued

Since the cash receipt order is the primary document accounting, therefore, it must be drawn up when the fact is committed economic life(Part 3, Article 9 Federal Law dated December 6, 2011 N 402-FZ “On Accounting”), that is, upon receipt of cash at the organization’s cash desk, individual entrepreneur.

Thus, it is necessary to issue a cash receipt order at the time of depositing cash at the cash desk of a business entity.

In what cases is the cash receipt order form filled out?

A cash receipt order is filled out when cash is received at the organization's cash desk in the following cases:

    posting of received revenue. When selling goods (work, services) for cash, when the buyer is issued a cash register receipt or BSO, at the end of the work shift, only one PKO is drawn up for the entire amount of cash proceeds;

    return of unused accountable money;

    receiving money from a current account;

    return of borrowed funds;

Cash receipt form

For a cash receipt order, a special form has been established (form N KO-1), which is approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 “On approval of unified forms of accounting documentation for recording cash transactions and recording inventory results.”

In accordance with form N KO-1, a cash receipt order has two parts: the receipt order itself and a receipt for the cash receipt order. A receipt for a cash receipt order is issued to the person who deposited cash at the organization's cash desk. The receipt for the incoming cash order must be certified by the seal of the organization, signed in the same way as the incoming order itself, and in addition, the receipt for the incoming cash order must be signed by the cashier who receives the money. In this case, the cash receipt order itself must remain in the cash register.

Registration of cash receipt order

A cash receipt order is issued:

    chief accountant;

    an accountant or other employee (including a cashier), determined by the manager in agreement with the chief accountant (if any) by issuing an administrative document of the organization, individual entrepreneur (hereinafter referred to as the accountant);

    manager (in the absence of a chief accountant and accountant).

In this case, the cash receipt order is signed either by the accountant, or, in their absence, by the manager or cashier.

In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.

A cash receipt order can be issued for on paper or using technical means designed for information processing, including personal computers and software.

If a cash receipt order is issued using technical means, then it must be printed on paper.

Corrections in the cash receipt order are not allowed.

The procedure for filling out a cash receipt order

The cash receipt form is issued in one copy by an accounting employee and signed by the chief accountant or a person authorized to do so.

In this case, the receipt for the cash receipt order is signed by the chief accountant or a person authorized to do so, and by the cashier, certified by the seal (stamp) of the cashier.

Filling out the cash receipt form

The cash receipt form is filled out as follows:

The line “Organization” indicates the full name of the organization and its OKPO code assigned by the statistics department.

The next line is filled in only if the funds come from a structural unit of this organization (for example, revenue from point of sale), otherwise there is a dash there.

PKOs are numbered, as a rule, starting from January 1 of the current year - the serial number is placed in the “Document number” column.

Due to the fact that primary documents must be completed on the day of the operation, the current date is indicated in the “Date of Compilation” column.

In the columns “Debit” and “Credit” the numbers of the corresponding accounts and codes are entered if the organization uses coding:

So in the “Debit” column the account number is entered, the debit of which is used to receive funds. The enterprises that issued the order enter account 50 “Cash” in this column. The subaccount number can also be indicated here in accordance with the organization’s working chart of accounts.

In the column “Credit, corresponding account, subaccount” the number of the account and, if necessary, the subaccount, the credit of which reflects the receipt of funds at the organization’s cash desk, is indicated. These can be accounts such as 90.1 “Sales revenue”, 51 “Settlements accounts”, 62 “Settlements with buyers and customers”, 71 “Settlements with accountable persons", 73 "Settlements with personnel for other operations", 75 "Settlements with founders".

In the “Amount” column the amount of funds received at the cash desk is entered in numbers.

A dash is placed in the “Purpose Code” column if the organization has not adopted a coding system.

In the “Accepted from” line, the full name of the organization’s employee is written, or when making payments between organizations, the name of the organization and the full name of the employee through whom the funds were transferred. In this case, the word “through” is entered, for example “Accepted from “Name of organization” through “Full name of the employee through whom the funds were transferred.”

In the “Base” field, you must enter the content of the transaction, for example, “retail revenue” or “payment under the agreement.”

In the “Amount” line, the rules require you to indicate the entire amount of incoming funds in words from the beginning of the line with a capital letter (kopecks are indicated in numbers). If after writing the amount in rubles there is still free space on the line, then it is crossed out.

Here you should pay attention to this feature. If in the “Amount” column 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.

In the line “Including” the amount of VAT is indicated, which is recorded in numbers, or the entry “excluding tax (VAT)” is made.

The attached documents, indicating their numbers and dates of completion, are located in the “Appendix” field. These documents themselves, immediately after receiving the money, are canceled with the “Received” stamp indicating the current date.

Filling out a receipt for a cash receipt order

The receipt for the cash receipt order must contain all the same information as the order itself.

In the tear-off receipt attached to the cash receipt order, the following information is filled in:

    Organization name

    Number and date of document preparation

    Accepted from

    Base

    Including

    Chief accountant (signature)

    Cashier (signature)

Actions of the cashier after receiving funds

After this, 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 the money was received and certifies his signature with a seal. The receipt is stamped so that the edge overlaps the receipt order itself

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

In this case, an entry is made about the received money in the cash book (Form N KO-4).

Journal of registration of incoming and outgoing cash documents

Before an incoming cash order reaches the cash desk, it must be registered in the register of incoming and outgoing cash documents (Form No. KO-3).

Journal of registration of cash documents KO-3 - is intended for registration of cash documents in the course of conducting cash transactions and is used for registration by the accounting department of incoming and outgoing cash orders.

Form No. KO-3 consists of a cover and a loose leaf, according to which all pages of the magazine are designed, filled out and printed.

The insert sheet is divided into two parts: one is intended for registering incoming cash documents (columns 1-4), the other for expenses (columns 5-8).

Penalties for lack of PCO

The absence or improper execution of primary cash documents, which, in particular, include a cash receipt order, may result in penalties for the taxpayer in accordance with Art. 120 of the Tax Code of the Russian Federation.

So, according to this article, a gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed within one tax period, in the absence of signs of a tax violation, entails a fine of ten thousand rubles.

At the same time, under gross violation rules for accounting for income and expenses and objects of taxation means the absence of primary documents, including primary cash documents.

Also, the lack of primary cash documents from the purchasing organization may become grounds for refusal. tax authority recognize the specified expenses of the organization for the purpose of taxation of profit or single tax in accordance with the simplified taxation system ( - income reduced by the amount of expenses incurred).

Storage periods for cash receipt orders

The storage period for cash receipt orders is, as for all primary documents, five years after the reporting year.


Still have questions about accounting and taxes? Ask them on the accounting forum.

Receipt cash order: details for an accountant

  • Organization of cash payments in an autonomous institution

    Cash is accepted according to cash receipt orders. Upon receipt of such an order... there is a signature of the manager), when issuing a cash receipt order on paper - check... the supporting documents listed in the cash receipt order. Cash must be accepted one-by-one... the amount reflected in the cash receipt order, the cashier invites the depositor to add... In this case, the cashier must cross out the cash receipt order (if this is issued...

  • Changes have been made to the procedure for conducting cash transactions

    Cash is accepted according to cash receipt orders. Upon receipt of such an order... the presence of the manager’s signature), when issuing a cash receipt order on paper - its compliance... the presence of supporting documents listed in the cash receipt order. Cash must be accepted piece by piece... the cashier checks the amount written in the cash receipt order with the amount actually accepted... the cashier asks the depositor to add the amount to the amount indicated in the cash receipt order...

  • New procedure for cash transactions and issuing money on account

    Cash transactions are formalized by cash documents: cash receipts, cash receipts. With the introduction of... other documents provided for by law. Only the general... will need to be entered into the cash receipt order. The innovations also affected the rules for re-issuing cash receipt orders. In the event of a discrepancy between the deposited amount... indicated in the cash receipt order drawn up on paper, the cashier crosses out the cash receipt order and sends it to the person in charge...

  • The procedure for processing cash transactions and issuing funds for reporting has been changed

    F. 0310004) are carried out for each incoming cash order (f. 0310001), outgoing cash order... electronic form. So, when receiving a cash receipt order (f. 0310001), the cashier checks... does not correspond to the amount specified in the cash receipt order (f. 0310001), the cashier offers... cash. The cashier crosses out the cash receipt order (f. 0310001) (in the case of... - makes a note about the need to re-register the cash receipt order) and transfers (sends) to the main...

The cash receipt receipt is the primary document confirming the fact that the cashier has received money from the depositor, for example, an employee, founder (participant, owner). The order itself and the receipt for the cash receipt order form have a common form (the receipt is a detachable part of the KO-1 form document).

The (unified) form of the order itself, as well as the receipt for the cash receipt order, was approved by Resolution of the State Statistics Committee of August 18, 1998 No. 88 (hereinafter referred to as Resolution No. 88). And although since 2013, unified forms of primary documents have ceased to be mandatory for use, the use of unified forms for cash documents, in particular form 0310001, continues to remain relevant (directive of the Bank of Russia dated March 11, 2014 No. 3210-U).

The procedure for issuing a receipt for the PKO

The receipt form for the cash receipt order can be downloaded on our website.

The receipt for the cash receipt order is filled out by the cashier when accepting funds simultaneously with the cash receipt. In the tear-off part of the document, all information from the order is duplicated, and it is also indicated registration number and current date.

The receipt for the cash receipt order is signed by the cashier and the chief accountant with a decoding of their full name, and a round seal of the enterprise is also affixed to it (if any).

In practice, the seal on the receipt should be affixed in such a way that its edge remains on the receipt order. That is, when the receipt is torn off, an incomplete display of the seal should remain on the resulting document. You should also try to ensure that the code and name of the company on the receipt are present and legible.

But the regulations themselves, which describe the procedure for drawing up primary cash documents (Resolution No. 88 and Bank of Russia Directive No. 3210-U), state that the seal must be on both the receipt and the order itself. At the same time, many consider a receipt for an order with half a seal to be invalid.

IN judicial practice there was no clear opinion about what configuration the stamp on the receipt should be. Thus, the resolution of the Federal Antimonopoly Service of the Moscow Region dated July 30, 2009 No. KA-A40/6945-09 indicates that the imprint of a half round seal on a document does not indicate that there is no confirmation of expenses. But the resolution of the Sverdlovsk Regional Court dated April 10, 2014 in case No. 33-4373/2014, on the contrary, states that a fragment of the seal on the document does not allow it to be identified with the seal of the company that issued the document.

A receipt for a cash receipt order can also be issued in electronic format, and then printed, signed and handed over to the person who deposited the money at the cash register.

A sample receipt for a cash receipt order can also be downloaded from our website.

Results

The receipt for the PKO is a detachable part of the document that is handed over to the depositor of funds. The PKO form and receipts for it are officially approved and mandatory for use. Our sample will help you fill out the receipt for the PKO correctly.