Incoming and outgoing cash orders: the order of registration, the rules of filling and the sample

выступают в качестве первичных документов. The incoming and outgoing cash orders act as primary documents. They confirm the financial transactions associated with the issuance and receipt of funds. производится по определенным правилам. Registration of incoming and outgoing cash orders is made according to certain rules. Let's consider the basic instructions.

Expendable and incoming cash order: form

When cash is received, the operator makes the appropriate information in the form of KO-1, and when issued, KO-2. осуществляется так, чтобы специалисты, проверяющие документы, смогли четко понять их содержание. Filling of incoming and outgoing cash orders is carried out so that specialists who check documents can clearly understand their content. All mandatory details are entered in the paper. вписывается основание, по которым они составляются. In the incoming and outgoing cash orders, the basis on which they are drawn is inscribed. They also list the attached (accompanying) documents.

Nuances

подписываются ответственным сотрудником непосредственно после совершения соответствующей операции. The incoming and outgoing cash orders are signed by the responsible employee immediately after the corresponding operation is performed. The documents attached to them must be paid off with a stamp or a mark "Paid." At the same time, the date must necessarily be put in order to avoid reuse of the securities. не допускается вносить никаких исправлений, даже если они оговорены. According to the current rules, no corrections are allowed in the incoming and outgoing cash orders , even if they are stipulated.

Form KO-1

Fill in the receipt order in one copy. The form consists of 2 sections. The first is a direct receipt, and the second is a voucher - a receipt. The latter is issued to the person who contributed the funds. The "Founding" line indicates the content of the operation performed. For example, it could be "payment of account No. 321 as of February 1, 2017". The VAT field is included in the "Including" field. The amount is indicated in figures. If the tax is not provided, then you should write "Without VAT". The "Application" field lists the documents that accompany the order. The correspondent account is placed depending on the source of funds. The subdivision code is indicated by the operators of the separate structural departments of the enterprise. Cell "Debit" should contain a cash account according to the plan. Numbering documents through, set for one year. In the form there should be no numbers written out in order, or backward codes. The obligatory props are OKPO. The information is indicated in accordance with the certificate issued by the body of state statistics. The name of the organization is indicated in the same form as it appears in the constituent documentation. If the company approved the codes of analytics, the order must specify them. The document has a "target" cell. It is filled only by non-profit enterprises with appropriate financing.

Features of certification

The receipt is posted in the accounting department. If there are no specialists authorized to visit the document, then the head of the enterprise does it. The director of the organization by his order may impose the obligation to sign orders for another employee. In this case, the head must agree with the chief accountant on his candidacy. составляются и подписываются им же. If the director of the enterprise independently conducts financial transactions, then the incoming, outgoing cash orders, the cash book are compiled and signed by him.

Sealing of a seal

The impression should be placed on the part of the form with the mark "MP" And capture the receipt. Legislation does not provide for special rules for printing. In practice, it is customary to have 60% of it on the main part, and 40% - on receipts. Some recommendations are given in the decree of the State Statistics Committee No. 88 of August 18, 1998. Legislation also does not establish a specific list of requisites that should be placed on the seal of the operator. It is advisable to include in the stamp details that were previously considered mandatory:

1. Name of the enterprise (complete and in Russian), organizational and legal type.
2. Location.
3. Registration number.

Issue document

The order is also issued in one copy. When issuing funds to an employee for a report, the form should be drawn up in accordance with his written application. It can be in free form. The application must be signed by the head of the enterprise. It states:

1. Amount to be issued.
2. Deadline.
3. Date.

Content of the document

The field "Foundation" indicates the operation performed. For example, it could be "a return of overspending on report No. 123 of 02.03.2017." The "Application" field specifies primary and other documents. Their numbers and the dates of compilation are given here. Applications can be applications for the issuance of funds, accounts and so on. Rules of registration of. KO-2 is provided for in the Methodological Recommendations approved by the Resolution of the State Statistics Committee No. 88. It is not allowed to make any corrections to the expenditure order. The document is also signed by the chief accountant, the head or other person authorized by him. Entrepreneurs who keep a record of costs and revenues or physical indicators, according to tax legislation, may not draw out expenditure orders.

Operator's actions

When issuing funds for expenditure orders, the cashier must check:

1. The presence of mandatory signatures and their compliance with the samples.
2. Equality of the amounts indicated in words and figures.
3. Presence of documents in the form.
4. Compliance Name In the order of information provided by the recipient.

After that, the operator prepares the necessary amount, passes the payment document to the receiving person. In the order, the recipient must specify the number of rubles (in words) and kopecks (in figures). The person also puts his signature and date. The operator should count the cooked money. In this case, the recipient must see how the cashier does it. The receiving entity also recounts them under the supervision of the operator. If this is not done, the recipient can not subsequently file a claim against the cashier on the amount given out. After that, the operator must sign a payment document.

Important points

The cashier issues funds exclusively to the person whose details are indicated in the warrant. The latter presents a document confirming his identity. If the issue is made by proxy, it is necessary to verify the compliance of the name. Recipient, listed in the warrant, information about the represented person. The document confirming the authority of the actual beneficiary is attached to the payment form. If several payments are made by proxy or in different organizations, a copy is attached to the warrant. The original must remain with the operator who committed the last issue.

Accounting for incoming, outgoing cash orders

At the enterprises that make up the documents reviewed above, control over operations with cash should be ensured. . To do this, you need to keep a log of cash receipts . It records the details of payment forms before they are transferred to the operator. Orders issued on statements for the issue of salary and other similar amounts are entered in the book after the funds are provided to the recipients. The corresponding rule is enshrined in the Directives approved by the Resolution of the State Statistics Committee No. 88.

In practice, the question often arises: for what period is it necessary to open a register of incoming and outgoing cash orders? It should be noted that the legislation does not provide for any time limits. In this regard, the issues of the period of use of the journal are decided by the accountant independently. You can open the book for a year, a month, a quarter. When making an appropriate decision, the number of transactions should be taken into account.

Responsibility for breaking the rules

To the enterprises which are not carrying out instructions on conducting cash operations, the measures provided by the legislation are applied. Responsibility is established by various normative acts. Among them - Presidential Decree No. 840 of 25.07.2003. Article 15.1 of the 15th chapter of the Code of Administrative Offenses provides. It fixes measures of responsibility for violation of the rules of working with cash and the procedure for conducting cash transactions. In case of exceeding the amounts intended for settlement with counterparties, non-admission (partial or full) of funds received, non-observance of instructions for storing free money in excess of the limits, an administrative fine is provided: 40-50 minimum wages for officials, 400-500 minimum wage for organizations.

Conclusion

Orders are a very important task. As was said above, the documents do not allow corrections, errors and blots. The operator responsible for their drafting must remember that the warrant is a form of strict accountability. Therefore, do not spoil documents. In the absence of any of the required details, the filled order will be considered invalid.