Features and example of filling out cash settlement services when issuing money for reporting

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Bookkeeping requires the correct execution of many documents. One of them is an expense cash order. This document is a form that is used to record expense transactions, namely cash consumption. Filling out an expense cash order requires maximum care and knowledge of the rules for its execution.

• 2 How is RKO filled out?
• 3 Special points of registration of cash settlements

How to properly report money

When issuing cash to report on a cash receipt order, the accountant must adhere to certain rules established by the procedure for conducting cash transactions (clause 6 of the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U).
Let's consider the main steps when issuing money:

1. An application is accepted from the employee, which contains a request for the payment of a certain amount for a specified period, written in free form addressed to the manager. The manager's decision, signature and date are checked. Instead of an application, a completed administrative document (instruction/order) can be submitted to the accounting department. Such a statement (instruction/order) serves as the basis for issuing money for reporting.

ATTENTION! From November 30, 2020, an administrative document can be drawn up for several cash payments to one or more employees. In this case, you need to indicate the name, amount and period for which the money is issued for each employee.

You can learn about the new procedure for recording cash transactions from ConsultantPlus. Get trial access to the K+ system and proceed to the explanations for free.

IMPORTANT! From August 19, 2017, the absence of debt on accountable amounts is not a limitation for receiving a new advance (clause 1.3 of instruction No. 4416-U).

1. Next, a cash receipt order is issued in a single copy. Signed by an accountant or manager (if there is no accountant and he (the manager) combines the position of accountant and manager).
2. The completed RKO, together with the application, is handed over to the cashier, who checks all items of the consumables for correct filling, and checks them with the document - the grounds for issuance.
3. The cashier prepares the money, verifies the identity of the accountant using the passport received from him, and hands him the cash register for signature.
4. After the employee signs the cash order, the cashier issues the money and puts his signature in the cash register.
5. An entry is then made in the cash book.

IMPORTANT! Individual entrepreneurs, in accordance with the instructions of the Central Bank of the Russian Federation No. 3210-U, from 06/01/2014 may, at their own discretion, not issue receipts and expenditure orders and not maintain a cash book.

Rules for registration of cash settlements

The expense document is prepared by the accounting department in a single copy, since it is not issued to the recipient of the funds, but remains for reporting at the cash desk. The cash order is signed by the head of the enterprise and the accounting employee who has the right to sign on cash documents. If accompanying documents with the director’s resolution are attached to the cash receipt order, then he is no longer required to sign for the cash register.

RKO is used for any method of accounting: both “paper” and using software. If the “consumables order” is not generated automatically by software, it is drawn up according to an approved form, often on a computer, but it is not prohibited to fill it out by hand on a special form (cash expense order can be found here). The main rule is that the document must be filled out legibly, without errors or blots.

Each RKO has its own registration number, which is assigned to it in order from the beginning of the calendar year. The serial number is recorded in the PKO and RKO registration log, which is maintained according to the KO-3 form.

Sample RKO for issuance for reporting: what does the document consist of?

Looking at the cash receipt order form, we can roughly divide it into three main parts:

• the first indicates the details of the document;
• in the second it is written for what purposes and to whom the money is given, with corresponding accounts and signatures of responsible persons;
• in the third, the procedure for issuing cash with the signatures of the performers is formalized.

Here you can issue a cash order in form KO-2, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88:

Let's look at a sample of line-by-line filling of RKO for a sub-report - what information should be entered into it and how.

When completing cash transactions, be sure to follow the rules. Exactly what rules are established for cash discipline were explained in detail by ConsultantPlus experts. Get trial access to the legal reference system and switch to the Ready Solution for free.

Corrections when filling out RKO are not allowed. The document must be drawn up without errors or blots. In an organization, a manager can perform the functions of an accountant and cashier. In this case, it is recommended to issue an administrative document assigning accountant responsibilities to the manager.

To find out what documents regulate the rules for filling out an expense cash order, read the article “How to fill out an expense cash order?” .

Issuance of money by cash settlement

All cash transactions at enterprises must be carried out in compliance with cash discipline. This means that the cashier can only issue the expenditure amount to the person whose name is indicated on the order. The recipient's identity is identified using a passport or other document. In organizations, it is allowed to receive money using official IDs if they have a photograph and signature of the owner.

There are cases when the person for whom the money is intended cannot receive it personally, but orders it to be done by proxy. Then the last name, first name and patronymic of the authorized person are indicated in the “Issue” column after the data of the principal. In this case, the power of attorney will be a mandatory attachment to the RKO, and its details are entered in the attachments field.

Basis in RKO when issuing for reporting

As we have already found out, money can be issued on the basis of an issued administrative document or a statement from the accountant signed by the manager. The application can be written either by hand or submitted in printed form. It might look something like this:

To the Director of Rassvet LLC

M. M. Shipovalov

from the driver Yu. V. Zvyagintsev

Statement

Please give me 1,000 rubles. 00 kop. (one thousand rubles) for a period of 10 calendar days for the purchase of fuel and lubricants for a company car.

______________ Yu. V. Zvyagintsev 05/11/20XX

I allow

Director ______________ M. M. Shipovalov 05/11/20XX

When registering RKO, in the line to indicate the basis, write “under report” and indicate the document (“application”) with the date of its preparation. It is also recommended that the application form be approved by order on accounting policies as an annex to the regulations on settlements with accountable persons.

IMPORTANT! From 06/01/2014, on the basis that an employee of an organization is considered to be a person working under both an employment and a civil law contract, money on account can also be issued to persons who have entered into a civil law contract with the organization.

Do you want to know when a director can receive money to report? Then read the article “How to properly report money to the director?” .

Accounting. Cash collection: how to reflect it in accounting

There are two ways to deposit cash proceeds to the bank: yourself at the bank’s cash desk or through the collection service of a credit institution. The organization enters into an agreement for the collection of funds, so that the collector takes the cash and transfers it to the organization's current account. How to record cash collection in accounting?

Cash collection

Regulation of the Bank of Russia dated April 24, 2008 No. 318-P

The cashier prepares cash and documents for the arrival of collectors:

• transmittal sheet,
• invoice for the bag,
• receipt for the bag.

The collector is required to present the cashier with an identity card and a power of attorney for cash collection. He gives the cashier his appearance card and empty bag.

The cashier gives the collector a sample of the seal, a bag with cash, an invoice and a receipt for the bag. The collector checks the integrity of the bag and seal, the seal's compliance with the existing sample, the correctness of filling out the invoice for the bag and the receipt for the bag.

The cashier of the organization fills out the appearance card. If there is an error on the card, the incorrect entry is crossed out and certified by a signature. The collector is prohibited from making entries on the appearance card.

The collector checks the correspondence of the amounts of cash indicated on the appearance card, the invoice for the bag and the receipt for the bag, as well as the bag number indicated in these documents.

When accepting a bag of money, the cash collector signs the receipt, affixes a stamp, the date of receipt and returns the receipt to the cashier. The collector takes the deposit card, the waybill and the bag with the money and the conveyance slip with him.

If the collector discovers a violation of the integrity of the bag or seal, or the statement was drawn up incorrectly, then all the shortcomings must be corrected with him, or the collector leaves and arrives again, at a time convenient for him. In the appearance card, in the “Repeated arrivals” section, the cashier of the organization must make an appropriate entry.

If a collector comes for cash, and the cashier refuses to give him cash, he must write on the appearance card about the refusal and its reason and certify the entry with his signature.

Registration in accounting

After handing over the cash for collection, the cashier is left with a receipt for the bag, based on which the cash register is drawn up. The Bank of Russia in the Letter of the Central Bank of the Russian Federation dated October 16, 2015 No. 29-1-1-OE/4065 explained how to fill out the cash register for the collected amount of cash:

• In the “Issue” line, the full name of the cashier who generated and handed over the bag of cash to the collector is indicated.
• In the “Attachment” line, indicate the details of the primary document (date and number) - the receipt for the bag.

The collector does not sign the cash settlement; his data is not indicated in the order. The cashier also makes an entry in the cash book based on the issued consumables.

In accounting, the following entries are made:

Debit 57 “Transfers in transit” Credit 50 - funds were transferred to the collector for crediting to the current account (based on the receipt for the bag).

Debit 51 Credit 57 - money has been credited to the current account (based on the statement).

Cash collection services are classified as other expenses in accounting.

Debit 91.2 Credit 60 - collection services are reflected.

Debit 19 Credit 60 - VAT on collection services is reflected.

Tax accounting

Collection services are classified as non-operating expenses under OSNO in tax accounting.

Under the simplified tax system (income - expenses), collection refers to expenses associated with paying for bank services and reducing the tax base.

Results

It must be remembered that before starting to fill out the cash register accountant, the accountant must receive from the employee his own handwritten application, endorsed by the manager. You need to draw up an expense cash order carefully; you must not make mistakes or make corrections. To do this, we advise you to download our sample and always have it at hand.

An internal document describing the procedure for settlements with accountable persons can help you follow the procedure for issuing funds on account and control their intended use.

Such a document can be found in the article “Regulations on settlements with accountable persons - sample”.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

RKO for collection sample filling - MDOU "Kindergarten No. 5 "Rainbow"

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The issuance of funds from the company's cash desk must be documented. To do this, use a cash receipt order form. The document will be recognized as valid only if it is filled out correctly.