Receipt cash order. Form No. ko-1, 2021, 2021 - Accounting and financial documents

Estimate

Reviews:	0	Views:	1482
Votes:	0	Updated:	n/a

File type Text document

Ask a question Remember: Contract-Yurist.Ru - there are a bunch of sample documents here

________________________________ Form No. KO-1 ¦ ___________________________ (enterprise, organization) ¦ enterprise, organization Approved by the Central Statistical Office of the USSR in agreement with the State Bank of the USSR and the Ministry of Finance of the USSR October 12, 1973 No. 668. ¦ +————+ ¦ to the cash receipt RECEIPT CASH ORDER No. +————+ ¦ +——————+ ¦ order No. __________ ¦ Date ¦ Month ¦ ¦ Accepted from ________________ +———+———¦ 20___ ¦ ___________________________ ¦ ¦ ¦ ¦ ___________________________ +——————+ ¦ Reason: ________________ +———————— ——————————————-+ ¦ ___________________________ ¦ ¦ Corresponding ¦ Analytical code ¦ Amount ¦ Target code ¦ ___________________________ ¦ ¦ current account, subaccount ¦ accounting ¦ ¦ destination ¦ ¦ ___________________________ + —+——————-+—————+————+—————¦ ¦ (in words) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ___________________________ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ____________ rub . ____ kop. +——————————————————————-+ ¦ _________________ 20____ Adopted from _____________________________________________________ ¦ Reason: __________________________________________________________ ¦ M.P. _____________________________________________________________________ ¦ _____________________________________________________ rub. ______________ kop. ¦ Chief (senior) (in words) ¦ accountant ___________ Appendix: _________________________________________________________ ¦ _____________________________________________________________________ ¦ Cashier ______________ Chief (senior) accountant ________________________________________ ¦ Received by cashier ______________________________ ¦ ————————-

Download the document “Cash receipt order. Form No. ko-1"

How is a PKO issued?

The document is drawn up in a single copy. Corrections are not allowed when filling out. If suddenly the form is damaged, then you just need to fill it out again.

You can fill it out either by hand or using an accounting program on your computer. In addition, some sites allow you to create a cash receipt order online.

The main instructions for correctly filling out the PQS are prescribed in Bank of Russia Instructions No. 3210-U (as amended on June 19, 2017 No. 4416-U).

Please note that the form is divided by a tear line into two parts, both of which must be filled out at the same time.

On the left is the receipt document itself; this part remains in the budget organization. It is signed by the chief accountant and cashier.

On the right is the receipt. It is signed and certified by the seal of the budget organization, and then given to the person who deposits the cash.

PKO can be compiled:

for each operation of accepting cash at the cash desk;
for the entire amount of money received at the cash desk of a budget organization per day. Such a PKO is drawn up on the basis of a control tape removed from cash register equipment, strict reporting forms equivalent to a cash register receipt, and other documents provided for by Law No. 54-FZ dated May 22, 2003.

IMPORTANT!

The cash book is kept by the cashier (clause 4, clause 4.6, clause 4 of Directive No. 3210-U). The Central Bank allows any employee to fill out the book. When the amendments come into force, the director will be able to fill out the book, for example (clause 4 of Directive No. 3210-U).

Found documents on the topic “cash receipt order October 1”

Receipt cash order .
Form No. ko-1 Accounting and financial documents → Cash receipt order. Form No. ko-1 ...a Central Bank of the USSR in agreement with the State Bank of the USSR and the Ministry of Finance of the USSR Soviet Union October , 1973 no. 668. +-+ to cash receipt cash receipt order no. +-+ +-+ order no. the date of the month is taken from +-+- 20 +-+ base: ...
Prikhodny cash order. Form No. ko-1
Accounting and financial documents → Cash receipt order. Form No. ko-1
...established by a decree of the State Statistics Committee of the USSR dated December 28, 1989 no. okud code +-+ cash receipt order (enterprise, organization) +-+ date number correspondence code sum code receipt document-composition- pondy- ana- cel...
Prikhodny cash order (Unified form N KO-1)
Enterprise records management documents → Cash receipt order (Unified form N KO-1)
The document “ Cash receipt order (unified form n to-1)” in word format can be obtained from the link “download file”
Logbook receipts and consumables cash documents. Form No. ko-3
Accounting statements, accounting → Journal of registration of incoming and outgoing cash documents. Form No. ko-3
...USSR dated 12/28/89 no. 241 sample cover +-+ (enterprise, organization) code by Okud +-+ journal for registering incoming and outgoing cash documents for 2020, print all pages of the journal according to this sample. +-+ receipt , receipt...
Prikhodny order. Form No. m-4
Accounting and financial documents → Receipt order. Form No. m-4
... - enterprise, organization approved by order of the Central Administration of the USSR dated December 14, 1972 no. 816 +-+ Okud code 0303004 2 +-+ +-+ receipt order no. +-+ “” 20 +-+ supplier corresponding account type +-+- operation-warehouse registration name-…
Logbook receipts and consumables cash documents. Form no. Ko-3a
Accounting statements, accounting → Journal of registration of incoming and outgoing cash documents. Form no. Ko-3a
...USSR dated 12/28/89 no. 241 sample cover +-+ (enterprise, organization) code by Okud +-+ journal for registering incoming and outgoing cash documents 20. The journal is maintained at the discretion of the ministry (department) instead of the journal according to the form...
Prikhodny order. Form No. m-4
Accounting and financial documents → Receipt order. Form No. m-4
...approved by the resolution of the State Statistics Committee of the USSR dated December 28, 1989 no. 241 ++ _ _
Expendable cash order. Form No. ko-2
Accounting and financial documents → Expenditure cash order. Form No. ko-2
...ma no. ko-2 approved by the Central Administration of the USSR in agreement with the State Bank of the USSR and the Ministry of Finance of the USSR on October , 1973 no. 668 expense cash order no. +-+ day month +-+- 20 +-+ +-+ correspondence code analysis code target account. tic...
Expendable cash order. Form No. ko-2
Accounting and financial documents → Expenditure cash order. Form No. ko-2
...by the body of the enterprise (organization) and the chief accountant or a person authorized to do so, is registered in the logbook for registering incoming and outgoing cash documents.
Logbook receipts and consumables cash documents (Unified form N KO-3)
Documents of the enterprise's office work → Journal of registration of incoming and outgoing cash documents (Unified form N KO-3)
the document “registration log of incoming and outgoing cash documents (unified form n ko-3)” in excel format using the link “download...
Prikhodny order (Standard intersectoral form N M-4)
Enterprise records management documents → Receipt order (Standard interindustry form N M-4)
... No. m-4 was approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a, receipt order No. ...
Expendable cash order (Unified form N KO-2)
Enterprise records management documents → Expense cash order (Unified form N KO-2)
the document “ cash order (unified form n ko-2)” in word format using the link “download file”
Sample of filling out customs income warrants when placing goods under the temporary import regime (letter of the State Customs Committee of the Russian Federation dated July 1, 1996 No. 01-15-11722)
Accounting and financial documents → Sample of filling out a customs receipt order when placing goods under the temporary import regime (letter of the State Customs Committee of the Russian Federation dated 01.07.96 No. 01-15-11722)
Appendix 3 to the letter of the State Customs Committee of the Russian Federation dated 07/01/96 no. 01-15/11722 customs receipt order +-+ +-1. type 2. additional 3. order 24400/19026/051653/ # 01 +-+- 4. payer…
Sample of filling out the customs information sheet income warrants when placing goods under the temporary import regime (letter of the State Customs Committee of the Russian Federation dated July 1, 1996 No. 01-15-11722)
Accounting and financial documents → Sample of filling out a reference sheet for a customs receipt order when placing goods under the temporary import regime (letter of the State Customs Committee of the Russian Federation dated July 1, 1996 No. 01-15-11722)
Appendix 3a to the letter of the State Customs Committee of the Russian Federation dated 07/01/96 no. 01-15/11722 reference sheet of the customs receipt order form dtpo +-+ +-1. method 2. additional sheet 3. reference number of transport technical information 01 24400/19026/051653…
Sample of filling out customs income warrants when calculating customs duties collected at a single rate (letter of the State Customs Committee of the Russian Federation dated July 1, 1996 No. 01-15-11722)
Accounting and financial documents → Sample of filling out a customs receipt order when calculating customs duties levied at a single rate (letter of the State Customs Committee of the Russian Federation dated 01.07.96 No. 01-15-11722)
Appendix 1 to the letter of the State Customs Committee of the Russian Federation dated 07/01/96 no. 01-15/11722 customs receipt order no. ab-1246749 form tpo +-+ +-1. type 2. additional 3. order 24400/15115/024781/ # ...

Instructions for filling

You were able to study and download the cash receipt order (form) for free at the beginning of the article. Now let's figure out how to fill it out correctly.

Let's look at this procedure step by step.

Step 1. Fill out the header

We indicate the full name of the organization. If there is a cash desk in a structural unit, enter its name, and if not, put a dash.

The OKUD and OKPO codes assigned by the statistics agency are also indicated here.

Step 2. Fill out the “Debit” and “Credit” sections

The document number corresponds to the serial number in the registration journal (form No. KO-3) from the beginning of the calendar year. The date must coincide with the day the money is transferred.

The lines “Debit” and “Credit” are filled in according to the approved chart of accounts.

Step 3. We indicate who contributed the funds and why

In the “Accepted” line, enter your full name. the person from whom the cash was accepted.

In the line “Base” you need to clarify the business transaction. For example, payment for paid educational services.

Step 4. Enter the amount

The amount is indicated in words.

IMPORTANT!

Remember that the amount of cash payments under one agreement can be no more than 100,000 rubles. Accepting several PKOs for a total amount greater than the permitted amount will also be a violation!

The line “Including” indicates the amount of VAT, which is recorded in numbers, or the entry “Excluding tax (VAT)”.

Step 5. Fill out the receipt

The receipt for the PKO is filled out in the same way.

We only stamp the receipt. The left part of the PKO is issued without a seal.

Finally, we recommend checking the availability of supporting documents and whether the specified amount corresponds to the actual amount, and only then print the PQS.

Receipt cash order (f. KO-1)

Accounting for cash transactions Read more: Accounting book for money issued to distributors

1. Receipt cash order (f. KO-1).

It is used to register cash receipts both in manual and automated accounting methods. The incoming cash order is issued in one copy and signed by the chief accountant or an authorized person, and is registered in the register of incoming and outgoing cash documents (form KO-3).

Please note: when filling out a cash receipt order, in the line “Base” you should indicate the content of the business transaction, for example: “Salary was received by check N 111111 dated 08/20/2005 for the first half of August 2005”, and in the line “Appendix” you must list attached primary and other documents indicating their numbers and dates of preparation. If the cash receipt order does not have attachments, then the “Appendix” line should be crossed out.

2. Expenditure cash order (f. KO-2).

They are used to process cash withdrawals using both manual and automated accounting methods. The cash receipt order is issued in one copy and signed by the head of the organization and the chief accountant or authorized persons. If the documents (applications, etc.) attached to cash vouchers have a permit from the head of the organization, then his signature on cash vouchers is not required (clause 14 of the Procedure for Conducting Cash Transactions).

Please note: when filling out an expense cash order, in the “Base” line, you should indicate the content of the business transaction, for example: “Wages were issued for the first half of August 2005,” and in the “Appendix” line, list the attached primary and other documents indicating the numbers and dates of compilation. For example: “Payment statements NN 125, 126, 127 dated August 22, 2005.”

3. Journal of registration of incoming and outgoing cash documents (f. KO-3).

It is used for the accounting department to register incoming and outgoing cash orders before transferring them to the organization's cash desk. Expense cash orders issued according to payment (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance. This form can be compiled using computer technology. In this case, a machine diagram is generated “Insert sheet of the journal for registering incoming and outgoing cash orders” for the corresponding day.

4. Cash book (f. KO-4).

The Cash Book records all facts of receipt and disbursement of cash from the enterprise. Each enterprise maintains only one Cash Book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the Cash Book is certified by the signatures of the manager and chief accountant. Entries in the Cash Book are made in duplicate using carbon paper using ink or a ballpoint pen. The first copies of the sheets remain in the Cash Book, the second are detachable and serve as the cashier’s report. Both copies are numbered with the same numbers. Erasures and unspecified corrections in the Cash Book are not permitted. Entries are made by the cashier after receiving or issuing money for each order or document replacing it. Provided the complete safety of cash documents is ensured, the Cash Book can be maintained in an automated way. In this case, two machine messages are generated: “Insert sheet of the Cash Book” and “Cashier’s Report”. Both machinograms are drawn up by the beginning of the next working day, have the same content and include all the details provided for in the Cash Book form (clause 25 of the Procedure for Conducting Cash Transactions).

5. Power of attorney.

Clause 16 of the Procedure for Conducting Cash Transactions allows the use of a power of attorney in the event that money is received not by the recipient, but by another person who is entrusted with receiving the money. In this case, in the text of the order, after the surname, name and patronymic of the recipient, the accountant indicates the surname, name, and patronymic of the person actually receiving the money. If money is issued according to a statement, then the cashier writes “By power of attorney.” The power of attorney remains with him as an attachment to the cash order. At the same time, when preparing an expense order in an automated way, a situation arises when in the “Appendix” line all the details and names of documents are printed, and the words “Power of Attorney dated “___” ____2005” are written in by hand. In addition, it is necessary to strictly control the validity period of the power of attorney.

In accordance with paragraph 4 of Art. 185 of the Civil Code of the Russian Federation, this power of attorney can be certified by a notary or by the organization in which the principal works.

Paragraph 94 of Instruction No. 70n provides for the use of such forms of primary documentation as receipt f. when registering cash transactions. 0504510, statement for the issuance of money from the cash register to accountable persons f. 0504501, book of accounting of money issued to distributors and register of deposited amounts.

6. Receipt (f. 0504510).

Compiled when accepting cash from individuals at the cash desk of a budgetary institution without the use of cash registers.

7. Statement for issuing money from the cash register to accountable persons (f. 0504501).

It is used in the case of issuing cash from the cash register to account for several persons in exchange for individual cash cash orders. A statement for the issuance of money from the cash register to accountable persons can be drawn up separately for wages, household expenses and other needs. Each completed statement is issued as a cash receipt order.

Accounting for cash transactions Read more: Accounting book for money issued to distributors

Information about the work “Accounting for cash transactions”

Section: Accounting and Auditing Number of characters with spaces: 28583 Number of tables: 2 Number of images: 0

Similar works

The procedure for maintaining and recording cash transactions

35547

... 5. Letter of the Central Bank of the Russian Federation dated March 16, 1995 N 14-4/95 “Explanations on certain issues of the “Procedure for conducting cash transactions in the Russian Federation.” 6. Civil Code of the Russian Federation ON STATISTICS RESOLUTION of August 18, 1998 N 88 “ON APPROVAL OF UNIFIED FORMS OF PRIMARY ACCOUNTING DOCUMENTATION FOR ACCOUNTING OF CASH OPERATIONS, FOR ACCOUNTING INVENTORY RESULTS” (as amended by the Resolutions of the State Statistics Committee of the Russian Federation dated 03/27/2000 N 26, dated...

Accounting of cash transactions

44479

... Organizations can receive cash from foreign currency accounts in banks. To record transactions with cash foreign currency, a special cash desk is created. Accounting for cash transactions in foreign currency is carried out in accordance with the general procedure established by the Central Bank of the Russian Federation. Organizations receive foreign currency to pay for business travel expenses. Payment and expenditure of currency for other purposes is prohibited. ...

Accounting for cash transactions (using the example of OJSC Zernogradagrokhimservice, Rostov region)

147512

... using the example of one of the enterprises. In the next chapter, we will attempt to analyze the conduct of cash transactions using the example of the surveyed enterprise OJSC Zernogradagrokhimservice. 3. ECONOMIC FEATURES OF CASH OPERATIONS IN OJSC “ZERNOGRADAGROKHIMSERVIS” 3.1. Organization of accounting of funds at the cash desk of the enterprise To carry out cash transactions in ...

Accounting for cash transactions in the accounting department of an enterprise

57184

... agricultural products, containers and things from the population. If it is necessary to pay off with employees, the bank issues the required amount upon the first request of the enterprise [12, p. 489]. 2. ACCOUNTING FOR CASH OPERATIONS IN THE ACCOUNTING OF THE ENTERPRISE 2.1 Documentation of cash flows at the cash desk In most cases, money is received at the cash desk from a bank account through a cashier, ...