Electronic reporting / 29.10.2020

Receipt cash order is empty. Receipt cash order: sample. Receipt cash warrant: form and sample

V Russian Federation cash transactions must be carried out using specially established forms 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 made obligatory for use. Receipt is no exception. cash order(the PKO form can be viewed).

Regulatory framework for PQS

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

Receipt cash warrant (form 2017 here)

The unified form of the considered cash order has been established and shall be applied in cases when cash arrives at the cash desk of the enterprise cash... This document (you can print out the cash receipt form here) should be written out in a single copy. The signature on it is affixed Chief Accountant enterprise or other official with the appropriate authority.

The unified form provides for the presence of a tear-off receipt to the PQS, on which, when performing the operation, 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 transferred to the person from whom the cash arrived at the cashier (an incoming cash order and a sample of its filling can be found here).

Having accepted the money, the cashier compares their amount with the total value reflected in the primary document under consideration. If the values are equal, the cashier puts his signature, seal or stamp on 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 order of receipt of cash from separate subdivisions to the cashier of the parent organization is approved by a legal entity. The organization must also receive this money by order established form(print out the form of an incoming cash order).

The unified form of this cash document contains, inter alia, the following details:

number and date;
information for accounting(debit, credit, code analytical accounting, code intended purpose);
Full name of the person from whom the funds were received;
the basis for the adoption with the attachment (if necessary) of the relevant document;
the amount of funds received;
signatures of the head, chief accountant, issuing and receiving person;
a receipt to the order, given to the person from whom the cash was accepted, in confirmation of this fact (the form of the incoming cash 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 of an incoming cash order is here).

What it is

Receipt cash order (PKO)- this is one of the documents of cash discipline, which is drawn up at each admission cash to the cashier. PKO is formed in one copy by an accounting employee and signed by the chief accountant (the person replacing him).

The receipt to the PKO is signed by the chief accountant and the cashier, certified by the cashier's seal and handed over to the person who handed over the money, while the order itself remains at the cash desk. The seal is placed only on receipts. It is not necessary to put half of the seal on the cash receipt, and half on the receipt (as was done before).

note starting from June 1, 2014, a simplified procedure for maintaining cash discipline has been in effect, according to which individual entrepreneurs more don't have to draw up cash documents (PKO, cash register and cash book).

PKO form (form KO-1)

Receipt cash order (KO-1 form), valid in 2019:

download the form in word format;
download the form in excel format.

How to fill in the PKO

Instructions for filling out the cash receipt form

In line "Organization" indicated legal form(LLC, CJSC, etc.) and the name of the organization (for example, LLC "Company").

In line "OKPO code" it is necessary to indicate the OKPO code in accordance with the notification received from Rosstat. If the code has not been assigned, put a dash.

In field "Document Number" the ordinal number of the PKO is indicated (numbering of incoming and outgoing cash documents during the year should be continuous, and from the beginning of the next year, start over).

In field "Date of preparation" the date of receipt of money at the cashier is indicated in the format DD.MM.YYYY (for example, 03/05/2017). PKO must be issued on the day the money is received at the cashier, therefore the date of receipt of the money and the day of the formation of the order coincide.

In the graph "Debit" indicates the number of the debit account, which receives cash (as a rule, this is an account 50 - "cash desk").

In the graph "Corresponding account, subaccount" the account number of the source of receipt of money is indicated in accordance with the accounting chart of accounts:

51 - receipt of money from the current account;
62 - receipt of money from buyers and customers;
71 - money back from accountable persons;
73-2 - compensation for damage (from employees);
75-1 - depositing money from founders to authorized capital;
90-1 - receipt of retail revenue.

Count "Analytical accounting code" filled in only if the corresponding codes are available.

In the graph "Sum" the amount of funds received at the cashier is indicated in numbers.

Count "Target Purpose Code" filled, as a rule, non-profit organizations in case of receipt of funds in the order of targeted financing.

In line "Taken from" the full name of the individual or the name of the organization from which the funds are accepted is indicated.

In line "Base" it is necessary to indicate the basis for the receipt of money, for example: "Money was contributed as a contribution to the authorized capital" or "Payment under the contract dated 05.02.2017 No. 10" etc.

In line "Sum" the amount of money received at the cashier is indicated in words. In this case, rubles are written with a capital letter, and pennies in numbers. Blank fields must be filled with a dash.

In line "Including" the rate and amount (in numbers) of VAT are written. If no value added tax is provided, a dash shall be inserted or the entry "Without VAT" shall be made.

In line "Application" the details of the attached primary documents (if any) are indicated.

V receipts data from the incoming cash order is duplicated.

note, it is forbidden to make corrections in the receipt cash order.

Samples of filling the PKO in 2019

Below are examples of filling out the cash receipt form in 2019.

Receipt of money in a business entity can be carried out in two ways - non-cash to the current account and in cash to the cashier. Documenting is regulated by the instructions of the Central Bank of the Russian Federation, according to which in the latter case it is necessary to draw up a cash receipt order. Statistical authorities have developed a standard form for him.

Receipt cash warrant is a document that is issued by an accountant or other specialist when money is received at the cash desk.

Its standard form is in effect, but enterprises in accordance with the specifics of their activities can rebuild it.

The legislation stipulates that companies and entrepreneurs must draw up a cash receipt every time money is posted to the cashier.

These situations include:

Registration of admission cash proceeds from buyers and customers. The receipt order must be written out even when cash is accepted by the SRF. In this case, it is compiled for the total amount of revenue, either per day or per shift.
When the return of the previously received amounts unused by the accountable person is carried out.
When money is received at the cash desk from the current account to finance business expenses, as well as to pay salaries.
Return of funds previously provided under the loan agreement.
Founders' contributions to.
Refunds of erroneously paid amounts of salaries, compensation for material damage, etc.
In other cases established by law.

Attention! It is allowed not to write out PQOs only to entrepreneurs who, in accordance with the norms of law, carry out accounting according to a simplified scheme. When issuing money from the cash desk, it is applied.

The procedure for using the parish

The Central Bank of the Russian Federation approved for business entities uniform order conducting cash transactions. According to him, all incoming cash transactions must be formalized using an incoming order (PKO). The document can be generated both manually and using software, for example, 1C program.

Writing out this document, the cashier or other responsible person, should not make mistakes in it during registration. Since the corrections in the PQS are not allowed. If suddenly an error is found, the document should be reissued.

The cashier, accountant, chief or senior accountant, and also the manager can write cash orders for the receipt. In addition, third-party specialists may be involved in processing documents. It should be remembered that they have no right to sign documents.

The drawn up document is sent to the cashier to a specialist who checks its correctness, and then registers it in the journal.

Checking everything required details, the cashier accepts cash, the amount of which must correspond to the amount indicated in the document. If the receipt is income, then the amount must be broken through the CCA. Money can be transferred to the cashier according to the register or receipt. In this case, they go as an attachment to the PCO and must be indicated in it.

Receipt order KO-1 download the form and sample filling

Receipt cash order sample of filling

Let us consider an example of a sample of filling a PKO.

Main part

Filling out the document must begin by recording the name of the company or full name. entrepreneur. Also, in a separate field, you need to put down the OKPO code, which was assigned to the organization by Rosstat. If there is no such code, then you can put a dash in the column.

If the parish was registered in some separate structural unit, its name must be indicated in the next field. If division into departments is not used, then a dash should be put here.

Then on the document there is a table that reflects accounting data - debit and credit accounts, analytical accounting. Then there is a column in which you need to write off the amount of the document in numbers.

The last column contains the target funding code. Information is entered into it if such an encoding is adopted on this enterprise.

V field "Received from" information is recorded about who hands over money to the cashier. This is indicated in the genitive case. If it passes individual or an employee, here you need to put down the full name and surname.

Sometimes the situation arises that he is the person of the company makes payment to its employee. Then here it is more optimal to first indicate the name of the company, and then after the word "through" - full name. this employee. For example, "LLC Slavia through Ivantsev Gennady Fedorovich."

V field "Base" the reason why the money is handed over to the cashier is recorded. The name of a specific product, service, return of a subreport or salary, etc. can be indicated here.

The "Amount" field duplicates the received amount of money previously indicated in figures. Only this time it needs to be painted with words. Pennies, if any, are written in numbers.

If the company accepts payment for goods and services with the allocation of VAT, then the amount of tax in the amount received is indicated after the words "Including VAT ...".

V Application field you can write down the names of the documents that accompany the delivery of money to the cashier. This can be a shift closing report, order, statement, etc. If there are no such documents, then the field is simply crossed out.

Receipt to the cash receipt order sample of filling

The information that is entered into the receipt must completely duplicate the data from the main part of the receiver.

The name of the company is written in the upper part. Further into field "To a receipt order" the number of the document and the date when it was drawn up are indicated.

V fields "Received from" and "Basis" duplicate information that was entered in the same fields in the main part of the form.

Then the number of funds received under the document is entered. This must be done first in numbers, and then in writing in words.

If the funds received include tax, then in field "Including" you must write down its amount. If there is no tax, then it is written here with a phrase, for example, “Without VAT tax”.

At the very end there is a place where you need to indicate the date of the transaction.

The receipt cash order is certified by the chief accountant, who checks the correctness of the document. After that, it is signed by the cashier himself.

Features of filling the PKO

The law states that legal entities can settle among themselves in cash in amounts not exceeding 100 thousand rubles under one agreement.

If the cashier is offered to crumple large amount than this - he needs to refuse. Otherwise, the company and on him, as a responsible person, may be penalized for violation of cash discipline.

Attention! However, there is a way out of this situation - to accept the amount, but not to receive it immediately, but in parts of 90-95 thousand rubles a day. If you exceed 100 under one agreement, conclude a new agreement with the counterparty.

If the company accepts the proceeds by punching the checks at the cash register, or by issuing a cash register, it is allowed to draw up one cash receipt order at the end of the day for the entire amount. At the same time, in the “Reason” column, you can write the details of the shift closing report at the end of the day, or the range of numbers of issued receipts.

Receipt order is a document drawn up when cash arrives at the cash desk. Filling it out has its own nuances, which you can read about in the next article.

First of all, it is worth noting that the entryway consists of two components:

The receipt order itself;
Receipt that is tear-off; it is given to the donor of funds.

First, you must completely fill out the order itself, and only then proceed to filling out the receipt.

The procedure for filling out an incoming cash order is as follows:

The full name of the organization is prescribed, while indicating the organizational form. The name must correspond to the name indicated in the constituent documents.
Specify special codes OKUD and OKPO, which were assigned to the company when it was opened.
Indicate the number of the parishioner, in accordance with the registration journal for accounting of cash documents.
When specifying the date, you must pay Special attention on whether it corresponds to the day of transfer of money to the cashier.
If cash is handed over to a structural unit, its code is indicated, if in Main office companies - a dash is put.
Also indicate the code business transaction(for what purposes the money was deposited in the cashier).
In the lines "credit" and "debit", the account numbers used to reflect the operation are prescribed.
In the column "received from" indicate the initials of the donor of funds. If funds are deposited from an account - details of the bank and the cashier of another organization.
The string "base" is intended to indicate the content of the operation.
The amount of funds deposited is shown in words. It should be no more than one hundred thousand rubles.
In the field “including”, the amount of VAT is registered (if any);
The column "attachment" indicates the details of the attached documents, if any.
The receipt, which is tear-off, repeats all the information from the order itself.

Grounds for accepting cash

The following can be indicated as the basis for the receipt of cash:

Payment for products shipped in accordance with the invoice;
Payment for work performed under the contract;
Compensation for material damage by court decision;
Prepayment in accordance with the contract;
Return of unused accountable amount;
Compensation for deficiencies discovered during the audit.

Registration of a parishioner and subsequent actions with him

Before entering the cashier, the PKO must be registered in a special registration log. Once it has been drafted and registered, the authorized employee must sign the receipt. This is done before the funds are received at the cashier.

As soon as the cashier received the cashier, he must check whether the signature of the chief accountant is on it, and whether it is genuine. He also checks if the document is filled out correctly.

If at least one of the requirements has not been met, the sub is returned for revision. If the document is filled out correctly, the cashier accepts cash, he signs this document and puts his initials on it. On the receipt, he puts the date of receipt of cash, and puts the corporate seal of the organization. Near the applications you need to put a seal or the inscription "received".

After receiving funds at the cashier, the cashier tears off the receipt from the order itself and gives it to the depositor.

Primary accounting document, according to which the cashier accepts cash money supply to the cash desk of the enterprise - an incoming cash order.

Incoming cash warrant: a standard form for document flow

Among other documents accounting statements, Resolution of the State Statistics Committee of the Russian Federation No. 88 of 18.08.1998 also approved a standard form of a cash order, according to which cash money supply is received at the cash desk of an economic entity that has received a marking according to a unified standard - KO-1.

Prikhodnik (KO-1) has a two-module format:

the receipt order, after filling in, is registered in the Journal of Cash Operations and is filed (on an ascending basis) in the folder of the debit personal account;
a receipt for an incoming cash order is filled in and signed by an authorized person simultaneously with the order, and certified with a seal.

V unified form PKO, you can download the form in word-format below.

Registration of a cash order

PKO, as the main document reflecting cash receipt transactions, is filled in by the cashier or by a person authorized by the administrative document for the enterprise.

In addition to the authorized person, filling out the incoming cash order has the right to make:

chief accountant (during his absence, a person substituting for him);
supervisor

In the conditions of individual entrepreneurship or in those cases when the head is engaged in the execution of cash transactions and the preparation of cash documentation, the PQO is written out and signed by the head.

For each incoming transaction, only one receiver can be written out. The executed document is certified by the signatures of officials and the seal of the cashier.

The use of electronic forms of accounting and reporting at the enterprise does not exempt from the need to keep records receipt transactions at the checkout on paper. Therefore, the duties of the cashier include the need after being in in electronic format the receipt and cash order is filled in, print the form, and after completing it in the prescribed manner (signing it with the chief accountant and certifying it with a wet seal), file it into a folder on the account to be debited.

It is important to remember that no types of errors and corrections are allowed in the PQS, the form is filled in by an authorized person at the time of receipt of cash, and is not a notification document sent by courier or mail.

Every professional should know this.

Recently, and more precisely from 2011-2012, the addressees began to receive letters marked "PKO FM (city name)", which, like any innovation, caused misunderstanding among the recipients. Since the similarity of the first part of the abbreviation, namely “ PKO ...»Caused an association with the already normal working reduction of a cash receipt order, the addressees had natural questions - how is the abbreviation PKO FM correctly deciphered, what is it and whether this mysterious document has anything to do with an ordinary cash receipt order?

Correct interpretation of the abbreviation "Collective Service Point of Franking equipment (machine)". The organization hiding behind this name is a dedicated division of the Russian Post, specializing in mailing tax services- notifications, as well as receipts for payment different types taxes.

Considering this, it is quite obvious that the unified KO-1 accessory has nothing to do with PKO FM, these documents are not interconnected, and these two abbreviations cannot be confused.

How to fill out a cash receipt order?

Entering data into the PQS is carried out in a strictly established form.

You should rely on an incoming cash order, the filling pattern of which is approved by Goskomstat, when maintaining, registering and accounting for incoming cash transactions, which will avoid many unwanted errors.

In 2017, a number of mandatory data on a cash transaction is entered into the form of a cash receipt order:

number (according to the Journal of registration of cash documents, form KO-3) and the date of the order in the format "dd.mm.yyyy" for the current date;
the “Debit” column reflects the account number under which the money deposited in the cashier's office will be received (basically, this is account 50 “Cashier”);
in the "Credit" column, you must indicate the account number (if necessary - and subaccount), on the credit of which the funds received at the cashier will be reflected (these can be accounts 90.1, 51, 71, 73.75);
information about the person depositing cash;
the amount of funds accepted through the cashier and the purpose of the payment;
the lines "Including" indicate the presence / absence of VAT (if any, the amount is indicated in numerical terms using the monetary expression "rubles" and "cop.", and in the line "Application" - additional documents(If there are any).

In the second part of the PKO - receipts, the data from the order is duplicated, except for the information from the "Attachments" line.

After filling in all the necessary fields by the cashier or accountant (if the filling took place in electronic form, print out the receipt form on paper), the order and the receipt are signed by authorized persons, and the completed form is canceled with the cash register stamp "RECEIVED"

In order to avoid errors in the cash flow of documents, experts of audit companies and inspection services recommend downloading a cash receipt order in a standard version from official resources and using it when making cash transactions.

Registration of a cash document and the terms of its storage

Each cashier, through which cash was taken to the cashier's office, must be registered in the "Journal of cash transactions" - standardized form KO-3. The registered document is assigned a serial number, the calculation of which is carried out in an ascending order, starting from the first financial day of the current year.

Strict requirements are imposed on the registration of cash documents - corrections, distortions, inaccuracies and discrepancies with the data of the primary document are not allowed in the Journal. It should be remembered that all these errors are a violation of cash discipline, for which, as well as for the very absence of PQS, the subject financial activities penalties may apply.

The storage periods for PQS are established, as for all cash documents, - five years. For storage can only be accepted for incoming goods, drawn up in the prescribed manner - indicating not only data on financial transaction, but also the installation data of the enterprise. With this in mind, it should be remembered that the form electronic accounting, which is used by a business entity, does not always contain all the necessary information (name of the organization, structural unit, OKUD, OKPO codes), therefore, it is advisable to use a typical cash receipt order in the workflow, which is most convenient for the executor and visual reading.

How to refuse the "World" card: step-by-step instructions

Why bankers are against the Mir card

Receipt cash order is empty. Receipt cash order: sample. Receipt cash warrant: form and sample