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Receipt cash order: example of filling, form. Receipt cash order

Entrepreneurs who are required to maintain cash documents are regularly checked by the Federal Tax Service for completeness of revenue accounting. It is drawn up by the PKO, so let’s look at a few examples of filling it out receipt order, and penalties for their absence.

 

Standard forms accounting documents approved by Resolution of the State Statistics Committee No. 88 of August 18, 1998. According to the Procedure, they are used for all cash payments. When funds arrive at the organization’s cash desk, a receipt is issued cash order We will explain with examples how to fill it out correctly so that there are no questions during verification.

PKO (Form No. KO-1) confirms the entry into the cash register, in other words, the posting of cash received:

  1. as a result of the provision of services, sale of goods, performance of work (revenue, including from separate divisions);
  2. return of the balance of money given to employees as compensation for damage caused;
  3. payment of a share in the authorized capital by a new participant in a limited liability company;
  4. as payment for sold property, equipment;
  5. withdrawn from the organization's current account for specific needs.

Thus, this document documents any money received at the cash desk, regardless of the source. Companies operating as payment agents fill out separate orders using clients' money and their own revenue.

PKO form and filling procedure

Cash orders are drawn up in a single copy. Marks or corrections are not allowed in it; if it is damaged, you just need to fill out a new one. Usually it is written out chief accountant, but such a duty may be assigned job description for any employee. In their absence, the manager does this. A sample of filling out a cash receipt order is shown in Figure 1.

The form is divided by a tear line into two parts, the left one remains in the organization, and the receipt is returned to the depositor. Filling features:

  1. The full name of the organization and structural unit is entered if it has its own cash desk that accepts money.
  2. The OKPO and OKUD codes assigned during registration are indicated.
  3. The number corresponds to the serial number in the registration log (form No. KO-3). They are filled sequentially, from the beginning calendar year.
  4. The date of compilation coincides with the day of transfer of money, recorded in the format 00.00.0000 Arabic numerals, for example: 03/01/2015.
  5. Structural unit code, indicated if available; destination code - when funds are received from the account for a specific purpose.
  6. In the columns “Debit” and “Credit” the corresponding accounts are entered to reflect the transaction being carried out.
  7. In the line "Accepted" indicate the full name in genitive case. If the money came from an account - the name of the bank and the details of the cashier or another company.
  8. The foundation is a business transaction. Document details (name, number, etc.) must be indicated in this line. If they are attached to the receipt and stored with it, then the data is entered in the “Attachment” line. They must be canceled with a “Received” stamp indicating the date.
  9. The amount is written in words, but do not forget about cash discipline: it cannot exceed 100,000 rubles. Accepting several receipt orders for a total amount greater than permitted will also be a violation.
  10. “Including” - the VAT amount is indicated in numbers, except in cases of depositing money from a current account or from a sub-report. Organizations that are not payers of this tax, and also if a service or product is not subject to it, make the entry: “Without VAT.”

All empty spaces in the lines are supplemented with a dash. When accepting money, the cashier checks the signatures with the available samples, the presence of supporting documents, and the correspondence of the indicated amount with the actual amount. The receipt is signed and certified by a seal, which is usually affixed so that part of it remains on the form of the cash receipt order. If errors are found, the receipt crosses them out and returns them to the accounting department. It is allowed to issue one PKO for the total amount of daily revenue at the end of the working day on the basis of forms strict reporting, cash register tape, if the organization works using cash register systems.

The following reasons may be given for the receipt of cash:

  • payment for shipped products according to the invoice;
  • payment for work performed according to the act;
  • compensation for material damage by court decision (order);
  • making an advance payment under the contract;
  • return of unused funds issued for reporting;
  • compensation for identified shortages based on an audit or order.

How to fill out a cash receipt order in this case? Let's give a sample.

If there is no PQR or it is filled in with errors

Compliance with the requirements for processing cash transactions is verified by the tax authorities, including: completeness of receipt of revenue. Penalties for violating the order administrative fines: for individual entrepreneurs up to 5,000, for organizations - up to 50,000 rubles (Articles 14.1, 15.1 of the Administrative Code).

Be careful! Shortcomings in the document flow procedure do not relate to financial violations. They are considered according to the rules of Article 120 of the Tax Code of the Russian Federation, and punishment may follow for gross neglect of the rules for accounting for income and expenses (fine up to 30,000 rubles).

The following are considered rude: absence of primary documents, including orders, invoices, invoices; incorrect reflection business transactions on the accounts. Errors in filling out, if they did not result in, for example, incomplete posting or accumulation of an excess balance in the cash register, do not apply to them.

Example from judicial practice. (case No. A52-2365/2010, Resolution of the FAS SVO dated 02/07/2011).

During an inspection by the Federal Tax Service, incorrectly executed receipt orders were discovered: without the signature of the chief accountant, cashier, and with receipts. A fine of 40,000 rubles was imposed on the organization, based on Article 15.1 of the Administrative Code. When challenged in the Arbitration Court, it was found that the incorrect execution of the PKO, in in this case, did not lead to financial accounting violations. The decision was made in favor of the legal entity.

All receipts of funds to the organization's cash desk must be formalized accordingly; for this purpose, a cash receipt order is used according to the unified form of form KO-1. This document must be written out in one copy by the employee responsible for cash transactions. At the end of the article there is a form for you that you can download completely free of charge.

The form consists of two parts:

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

Sample of filling out a cash receipt order

You can prescribe PKO using both computer technology, and by hand, however, blots and corrections in this document are not allowed when filling it out. If an error was made during the execution of the order, the “receipt” is rewritten.

We start filling out with the heading, where you need to indicate the name of the organization and structural unit, if applicable, if not, put a dash. In the line “Codes” the relevant data is indicated according to the State Statistics Committee certificate or simply statistics. Next, we put the serial number of the document, based on the data from the journal of registration of cash documents in form No. KO-3, where receipts and consumables are recorded in order. Then we set the date to be filled in in Arabic numerals; if the date is up to 10 numbers, then we first set it to “0”, for example, March 3, 2015 will be written as 03/03/2015.

The numbering of documents at the company's cash desk begins in order from the beginning of the new calendar year. And the date of drawing up the document must be the same as the date of receipt of funds at the cash desk.

Column Debit and Credit

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

In the “Credit” column, indicate the code of the structural unit (if there is one) in the corresponding column to which the funds are received. For example, the code may be specified point of sale or a specific store.

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

IN next field the analytical accounting code is indicated, if such are maintained; if not, a dash is added.

Sum

In the “amount” line, the authorized person (cashier - operator) indicates the exact amount of money deposited into the cash register, written in Arabic numerals, for example, 1800 rubles 00 kopecks will look like 1800-00. If the organization uses a coding system, the income assignment code is indicated in the following columns; if not, a dash is added.

Next, indicate from whom the funds were received; if they were deposited by an employee of their organization, then in the “Accepted from” column indicate his full name in the genitive case, and if from a third-party organization, then indicate the name of the organization and the full name of the person who contributed in the genitive case.

For example, if a shipment was previously made using an invoice, then you can indicate its date and number on the basis, so that later you can allocate this amount to the corresponding counterparty and make it easier to reconcile mutual settlements.

The amount to be deposited is then indicated in words. The entry begins with a capital letter and the amount of rubles, followed by the number of kopecks in numbers. The empty space after the entry is crossed out. If the amount does not contain kopecks, then “00” kopecks is entered. For example, if you deposited 345 rubles. 67 kopecks, then it is written: Three hundred forty-five rubles 67 kopecks.

If there is allocated VAT in the amount, it must be indicated with an indication of the rate; if there is no tax, then “Without tax (VAT)” is written. For example, if you have a VAT rate of 18% and the amount is 274 rubles, 58 kopecks. – we write: Value added tax 18% – 274 rubles. 58 kopecks

IN line “application” describes the list of primary or other documents attached to the PQS.

The receipt for the cash receipt order is filled out according to the analogy described above.

Registration of PKO and procedure

Before a PKO arrives at the organization’s cash desk, it must be registered in the cashier-operator’s journal using Form No. KO-3. After the “prikhodnik” has been issued and registered, the form and receipt are signed by an authorized person or accountant indicating the surname and initials. After this, money is accepted based on the PQS.

In turn, the cashier checks the correctness of the document, the presence of all the described attachments and the authenticity of the chief accountant’s signature. If there are any discrepancies, the PQS is sent for appropriate re-registration and revision. If there are no complaints, then the cashier accepts the money and puts his signature and transcript on the order and receipt. The date of receipt is noted on the receipt and a stamp is affixed so that its edge overlaps the order itself.

Attachments are marked “Received” or stamped indicating full date and the cashier's signature.

After receiving the funds at the cash desk, the receipt is given to the person who contributed it, and the order remains in the organization’s cash desk.

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Many organizations, firms, and individual entrepreneurs in their document flow they use cash receipt orders of form 0402008 or PKO. The 2018 cash receipt order form has its own purpose and filling features. The rules for filling out a receipt order are prescribed in the Regulations of the Central Bank of October 12, 2011 No. 373-P “On the procedure for conducting cash transactions...”

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We will tell readers in this article what kind of document this is, who maintains it and how to fill it out correctly. And at the bottom of the page there are links where you can download the cash receipt form and print it. There is also a sample filling there. Documents are posted in user-friendly Word and Excel formats.

Receipt cash order form 0402008: purpose of the document

In order to understand the issue of the purpose of a cash receipt order, it is necessary to define this document.

So, a cash receipt order (PKO) is a document for reporting. It is issued by the cash desk of any organization or company when accepting cash equivalents.

PKO has a unified form KO-1, approved on August 18, 1998. Form KO-1 of the cash receipt order is drawn up in one copy.

A cash receipt order is required for legal registration cash receipts(for example, from the founder, for compensation of damage, etc.).

In other words, the 2018 cash receipt order (form No. KO-1) confirms the deposit of funds into the cash register that were received:

  • as a result of the provision of services, sale of goods, performance of work;
  • as a result of the return of the balance of money that was issued to employees but not spent;
  • as a result of payment of a share in the authorized capital by a new participant (for an LLC);
  • as payment for sold property, equipment;
  • as a result of withdrawing funds from a current account for specific needs.

Who issues a cash receipt order?

The organization's accountant or another employee (including a cashier), determined by the manager in agreement with the chief accountant (if any) by issuing an order, is responsible for preparing the PQS. After looking at the example of filling out a cash receipt order, you will see that the finished document of form KO-1 consists of two parts:

  1. Order.
  2. A tear-off receipt for a cash receipt order.

The accountant's signature must be on the cash receipt order. If the company does not have an accountant, then the document is signed by an authorized person.

The cashier checks the PKO. After checking the correctness of the order, a stamp is affixed to it. Most the seal should be located on the tear-off receipt, and the smaller one on the order itself.

After stamping the document, an entry must be made in a notebook to record all transactions.

At the moment of transferring funds to the cashier, he tears off the receipt for the cash receipt order and hands it to the person (who deposited the funds).
The main document (order) remains at the cash desk.

How to fill out a cash receipt order?

Although an example of filling out a cash receipt order is presented on this page, it would not be amiss to give the reader also step by step instructions. So, let's move on to the step-by-step filling out of the cash receipt order form, form KO-1.

1. In the “Organization” paragraph, the name of the organization issuing the receipt is indicated. The name of the organization is entered in the same way as it is registered in the constituent documents.

2. In the line “Structural unit” the structural unit of the organization issuing the receipt is indicated. If the organization does not have a structural unit, a dash is added.

3. The serial number of the PKO is indicated in the “Document number” strip.

4. The date the order was issued is written in the “Date of Compilation” column. Date format: DD, MM, YYYY.

5. The accounting account number is indicated in the “Debit” line (this item does not have to be filled out).

6. The code of the division of the structure where the funds are deposited is indicated in the “Loan” paragraph. If the organization does not have structural divisions, a dash is added.

7. The code number of the branch of the organization for which the receipt is issued is indicated in the line “Code of structural unit”.

8. The analytical subject of the corresponding accounts is entered in the column “Analytical accounting code”.

9. The amount of incoming funds that arrived at the cash desk is entered in the line called “Amount”. The entry is made both in numbers and in words (with capital letters).

10. The code number of purposes for using the received funds is entered in the “Purpose Code” item. If there is no corresponding code (it must be contained in the LLC documentation), a dash is added.

11. The following data is entered in the “Received from” field:

  • name of the organization (firm, company, individual entrepreneur);
  • surname and name of the representative of the organization (in the genitive case) transferring funds (if the money came from another organization);
  • basis for the transaction: payment for sold products according to the invoice;payment for work performed or services provided under the act;compensation for material damage by court decision or order;making an advance payment under a purchase and sale agreement or under a service agreement;return of unused funds issued for reporting;compensation for identified shortages based on an audit or on the basis of an order;contribution to authorized capital(for LLC).

12. The VAT amount can be indicated in numbers in the “Including” paragraph. If incoming funds are not subject to taxes, then “Without VAT tax” is indicated.

13. If there are attached documents, the details are recorded in the “Appendix” section. The tear-off part is filled in exactly the same way.

If any documents were attached to the cash receipt order, then a stamp should be placed. The order must be marked “Received”. The date is also included.

Checking the completion of data in the software

The PKO must be checked by the cashier of the organization or a person replacing him. He must ensure that everything is done according to the rules and whether the document contains any errors. When the cashier is convinced of the correctness of the receipt, he has the right to accept cash and put the date of the transaction and his signature on the form of the document.

There may be a situation where there may be errors in the order. In this case, the cashier returns the document for rework.

Under no circumstances are errors allowed in the cash receipt order form KO-1! You cannot make corrections to the software. In case of an error, the order is issued again!

A cashier who fails to issue a document may be subject to penalties. The fine currently amounts to 5,000 rubles (for an official who did not issue a document) and up to 50,000 rubles (for an offending organization).

When receiving cash, you must fill out a document called a cash receipt order. The order will be primary document, on the basis of which money can be accepted into the cash register.

The State Statistics Committee of Russia has established a standard form for a cash receipt order - the unified form KO-1. Monetary documents do not allow any corrections or errors, so you need to approach filling out the “receipt” with all responsibility, carefully and carefully filling out every line of the form.

To make your work a little easier, we have filled out a cash receipt order. You can download the KO-1 form at the end of the article, and then fill it out using the recommendations presented below and the completed sample presented in the figure below.

The “receipt register” is filled out in one copy at the time the money arrives at the cash desk. The standard KO-1 form consists of the order itself (the left side of the form) and the so-called receipt (the right side of the form). The left side is also called the spine. The receipt for the cash receipt order is tear-off, after the form is filled out, a signature is placed on both parts of the cash receipt order responsible person(cashier, accountant, manager), a stamp is placed on the receipt, the receipt is torn off and handed over to the person depositing the money at the cash desk. The remainder of the order remains with the enterprise. The number and date of the receipt order is recorded in, and the “receipt receipt” itself is registered in the KO-3 journal, a sample of which can be downloaded from. In the same journal, . Next, the “receipt” is filed in a folder for storage.

The cashier accepts cash on the basis of certain documents, for example, an advance report, a check, sales documents.

Sample filling

On the left side you must fill in the following details of the cash receipt order:

  • name of the organization;
  • OKPO organization;
  • number – coincides with the serial number in the KO-3 order register;
  • document date – the date the form was filled out, identical to the date the money was received;
  • debit - the number of the accounting account on which the amount received at the cash desk will be recorded -;
  • credit – the department code is reflected here (if coding is used, if not, then the column is crossed out) and the accounting account for the credit of which the amount will be reflected; if analytical accounting is maintained for the specified account, then the corresponding code is entered in the next column;
  • amount – the amount is written in numbers;
  • intended purpose code - this item is filled out only by those organizations that have such a coding system at their enterprise;
  • accepted from - when depositing money by an employee of the same enterprise, his full name is indicated, when depositing money by a third-party organization, the name of this organization and the full name of the person who deposited the money are indicated;
  • basis - indicates the document on the basis of which the amount is deposited into the cash register, these can be sales documents, a check, an advance report, etc.;
  • amount - the amount being deposited is written again, this time in words with a capital letter, kopecks are indicated in numbers;
  • including - the amount of VAT is reflected here, if there is one, then the amount of this tax is written in numbers, if not, then the phrase “without VAT”;
  • attachment – ​​you can specify the documents that accompany this operation;
  • signatures of the chief accountant and cashier.