Expenditure cash order (RKO). Download the Word 2021 form and sample for free

RKO: in Excel

You can also use RKO in excel. It contains the same columns as in the word document - choose the one that is convenient for you.

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RKO is issued in one copy. It is issued by the employee who issues the money, but the recipient also enters some information. How to fill out RKO - read on.

The cash disbursement order is filled in when you withdraw cash from the cash register:

to the bank for crediting to the current account,
on account - upon a written application from the recipient, in which he must indicate the amount and period for which he is taking cash,
for personal use by an employee, for example, for travel expenses or as financial assistance,
for the needs of the enterprise - in this case, you must indicate a specific purpose for issuing money, for example, for business expenses.

When leave is granted according to the Labor Code of the Russian Federation

Laws equally respect the rights of women who give birth on their own, on an equal basis with those who adopt a baby. A pregnant woman has the right to take a break during the prenatal and postnatal period . Adopting a child under 3 months – for the leave necessary to care for the baby after the child joins the family. In all cases the woman’s job remains , and after the end of the break she has the right to resume work in the same position and with the appropriate salary level.

The requirement to provide pregnant women with leave is based on objective reasons:

it is more difficult for an expectant mother to work in late pregnancy;
she needs preparation for the birth of the baby;
sometimes pregnancy occurs with complications and requires hospital conditions, or simply avoiding overload.

The law specifies the amount of time a mother can spend preparing for childbirth or caring for an infant. In order to be officially allowed to step away from work for a while at work, you should collect a package of documents.

Example of filling out RKO

RKO can be issued on paper or electronically. It's easy to fill out the form. Download a sample of filling out a cash flow order that is current in 2021 - you can simply replace the data with your own.

RKO

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The amount you enter in the KO-2 form should not exceed 100 thousand rubles. Anything that exceeds this limit must be carried out by bank transfer.

Registration of RKO

An expense cash order can be issued by:

Chief Accountant,
an accountant or employee (for example, a cashier) appointed by the manager,
director (in the absence of a chief accountant and accountant).

RKO is always drawn up on the day the money is issued.

Start filling out the RKO by filling out:

the full name of the company indicating the organizational and legal form,
OKPO code,
form numbers in accordance with internal document flow,
dates of completion,
code of the structural unit that issues money. If it is not there, put a dash,
number of the subaccount in which cash is accounted for,
analytical accounting code (if required),
loan (i.e. account number that reflects the disbursement of funds),
amounts in rubles (in numbers).

Next, the procedure for filling out the RKO is as follows:

you need to enter the full name of the person you are giving the money to,
indicate the basis for issuance, for example: salary, financial assistance, business trip expenses, etc.,
indicate the amount in words,
enter the name, date and number of the attached document on the basis of which you are issuing money. This could be a payroll, receipt, order, contract, etc.

The cash receipt order must contain the signatures of the director or authorized employee, as well as the accountant. They definitely need to be decrypted.

The next part is filled out by the employee who receives the money. He points out:

The amount issued is in words, and kopecks are in numbers. The remaining blank part of the line must be filled with a dash.
Date of receipt of money.
Passport details.

Signatures are placed by the cashier who issued the money and the employee who received it. Without filling out this part, the RKO will be invalid. In this case, the money will be considered appropriated by the employee who issued it.

The cashier can draw up one cash register at the end of the working day for the entire amount issued during the day, but provided that there are fiscal documents of the online cash register - checks or BSO.

Corrections in the cash receipt order are not allowed.

To avoid mistakes, use the MySklad service - you can fill out online and print a cash receipt order in a few clicks.

Expense cash order (form KO-2) in 2021

In the line "Organization"

the legal form is indicated (LLC, CJSC, etc.) and the name of the organization (for example, LLC “Company”).

In the line “Code according to OKPO”

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.

Next, indicate the name of the structural unit

the organization issuing cash settlement services (if the organization has no structural divisions, put a dash).

In the "Document number"

the serial number of the cash register is indicated (the numbering of incoming and outgoing cash documents during the year must be continuous, and start anew from the beginning of the next year).

In the “Date of Compilation”

the date of issue of money from the cash register is indicated in the format DD.MM.YYYY (for example, 03/05/2021). RKO must be issued on the day the money is issued from the cash register, so the date of issue of money and the day the order is generated coincide.

Block "Debit"

In the column “Code of structural unit”

indicate the code of the division of the organization issuing cash settlements (if the organization does not have structural divisions, put a dash).

In the column “Corresponding account, sub-account”

the account number is indicated, the debit of which reflects the issuance of money from the cash register in accordance with the chart of accounts:

51 – delivery of money to the bank for crediting to the current account;
60 – settlements with suppliers and contractors;
70 – settlements with employees regarding wages;
71 – settlements with accountable persons;
73 – settlements with employees for other transactions;
75-2 – settlements with founders for payment of income.

Column "Analytical Accounting Code"

filled in only if the corresponding codes are available.

In the "Credit"

the number of the accounting account is indicated, the credit of which reflects the issuance of money from the cash register (as a rule, this is account
50.1 - “cash desk”
).

In the "Amount"

The amount of money dispensed from the cash register is indicated in numbers.

Column “Purpose code”

filled out if the organization uses the appropriate coding system in its activities. In this case, the code for the purpose of using the retired funds is indicated.

In the "Issue"

The full name of the individual is indicated (in the dative case, for example, Ivanov Ivan Ivanovich) or the name of the organization to which funds must be issued.

In the line "Base"

it is necessary to indicate the basis for issuing money from the cash register, for example:
“Issuing financial assistance”
or
“Depositing money to the bank”
, etc.

In the line "Amount"

The amount of money dispensed from the cash register is indicated in words. In this case, rubles are written with a capital letter, and kopecks with numbers. In empty fields you must put a dash.

In the "Application"

the attached primary documents are reflected, indicating their numbers and dates, on the basis of which money is issued from the cash desk (powers of attorney, receipts, orders, statements, etc.).

Next, fill in the details of the head of the organization

(position, signature and signature transcript) and
chief accountant
(signature and signature transcript).

Note

: the manager does not have to sign for the cash register if he makes an authorization inscription on the attached documents to the cash receipt order.

The line "Received"

filled out by the person to whom money is given from the cash register. In it, he indicates the amount of money received (in this case, he needs to write rubles in words with a capital letter, and kopecks in numbers). Next is his signature and the date of receipt of the money.

When issuing money via cash register, the cashier must check the identity document

recipient (passport or other document). The cashier indicates the name, number, date and place of issue of this document in the corresponding line of the cash register.

Line “Issued by the cashier”

filled in by the cashier only after the cash is issued via cash register. In it he puts his signature with a transcript (last name and initials).

fully filled order remains at the cash desk

enterprise (and not handed over to the recipient of the money) and serves as confirmation that the funds were issued legally.

note

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

RKO: fill out online

You just need to enter the amount and basis of payment, select the expense item and recipient, and the system will automatically generate and number the document.

Fill out RKO online

Fill out the RKO online!

Fill out and print the document online (this is very convenient)
Download the required form in Excel or Word

In MyWarehouse you can also download a complete list of expenditure orders for all time. This is convenient for reporting - the total amount of funds issued is immediately visible.

More than 1,000,000 companies already print invoices, invoices and other documents in the MyWarehouse service Start using

How to fill out RKO: difficult cases

Although filling out the RKO is not difficult, in special cases problems arise. We've sorted out the most common ones.

Payment to the supplier through the cash register: how to issue cash settlement

Be sure to request a power of attorney from the supplier’s representative to receive from your company a specific amount under a specific agreement, delivery note, etc. It must be attached to the RKO. Note that:

When filling out an expense cash order, in addition to the details of the power of attorney, you must indicate the full name of the representative and his passport details.

A power of attorney to receive money without it being signed by a RKO representative does not prove that he received it.

In the “Bases” line, you must enter the details of the contract, invoice, etc., as well as the names of the goods.

If payment is made under several contracts at once, it is better to draw up a separate order for payment for each of them. It will be clearly visible how much was paid for each delivery.
When recording this order in the cash book, you need to indicate the full name of the representative, details of the power of attorney and the name of the supplier.

How to fill out cash settlements for the issuance of accountable amounts: sample

Since August 19, 2021, the Bank of Russia has issued instructions according to which money can be issued on account by order of the director. An application from an accountable is no longer required. The main thing is to indicate the chosen issuance procedure (by application or by order) in the company’s accounting policy.

Samples of filling out cash register forms

There are many situations when you need to issue cash. Depending on the needs for which the payment is made and for what purposes the funds are used, expenditure orders are drawn up in different ways, accompanied by certain attached documents.

Salary and financial assistance

The most common situation is the issuance of wages from the cash register. Depending on whether the payment is made to one employee or to several persons according to the statement, the filling out of the form differs.

The document generates transactions: Dt 70 Kt 50

When a payment is made on the basis of a payroll or payroll statement, the form contains a link to this document with its mandatory attachment.

The receipt of funds for the payment of wages is signed by the employee who will directly pay the wages to the employees. This could be a cashier, an accountant, a personnel worker, a foreman, or a shop manager. Everything depends on the order of the manager and the regulations on remuneration approved at the enterprise.

In the case when RKO is issued to pay an individual employee, the document is filled out a little differently.

The recipient is the employee; the basis indicates the period for which he is paid wages. The form must include the passport details of the employee receiving the funds.

Similarly, a settlement settlement is issued for the payment of monetary support to an employee of an enterprise. Only in this case, “Financial assistance to the employee” is indicated in the basis column and the following accounts are indicated: Dt 73 Kt 50

Payment of vacation pay or compensation for unused vacation

Each employee is entitled to annual leave, the duration of which may vary depending on the type of activity of the enterprise. Payment is made on the basis of a calculation note containing information about the employee’s income and the amount of payment, and an order from the manager. It is also advisable to indicate in the basis the amount of personal income tax that was withheld from the accrued amount.

The postings for the payment of vacation pay or compensation are as follows: Dt 70 Kt 50

When an employee does not want to interrupt work, he has the right to write a statement and ask for a cash payment without providing days of rest. In this case, the company makes a calculation and draws up a settlement settlement similar to the above. The basis for the expense from the cash register indicates that this is compensation for unused vacation.

Filling out cash register payments for sick leave payments

For days of absence of an employee, confirmed by sick leave, the employing company is obliged to accrue the disability benefits due to the person. Its payment can be made through the cash desk on the next day of payment of wages. In this case, an expense cash order of the following type is issued:

The document generates transactions: Dt 70 Kt 50

The basis indicates the sick leave number, as well as the amount of tax withheld from the accrued benefit.

Filling out cash settlements: Settlements with suppliers

An enterprise can pay a supplier for goods or services provided only through an authorized representative. That is, in the expenditure order, the recipient is a specific individual linked to the counterparty, and not just an organization or entrepreneur.

The document records the postings: Dt 60 Kt 50

It is also worth remembering the limitation on settlements with counterparties in cash - the size of the transaction under one agreement should not exceed 100,000 rubles.

Attached to the RKO itself is a copy of the recipient’s passport and a document confirming his authority, namely a power of attorney.

Return to buyer

The situation when you need to return money to the buyer is quite common. The expense cash order is filled out in the same way as the document for payment to the supplier, if the counterparty is an organization or individual entrepreneur:

The document generates transactions: Dt 62 Kt 50

If the buyer and recipient of funds is an individual, a power of attorney is not required.

Cash deposit to current account and collection

One of the types of expenses incurred from the organization’s cash desk is replenishment of the company’s current account. This may be a cash contribution through an authorized person, as well as transfer of funds through bank representatives.

When an employee of an enterprise takes money to the bank, the basis for generating a debit order is an announcement for a cash contribution. The form consists of three parts, one of which is returned to the client with a bank statement, and the second is filed with the cashier’s report and the cash register.

The document does not generate transactions. The receipt of funds into the bank account is confirmed by a statement.

The situation is somewhat different when funds are handed over to collectors for subsequent non-cash crediting. As a result, there is a time gap of 1-3 business days between the time money is spent from the cash register and when it arrives in the account.

In this case, the expense order generates the following transactions: Dt 57 Kt 50

The recipient of the funds is the cashier, who prepares documents for depositing cash and is the financially responsible person. A receipt signed by employees of the collection service is attached to the debit order, thereby confirming the fact of transfer of funds.