Incoming and outgoing cash warrants: registration procedure, filling rules and sample

Incoming and outgoing cash warrants act as primary documents. They confirm financial transactions related to the issuance and receipt of funds. Registration of cash and expenditure cash orders is made according to certain rules. Consider the basic requirements.

Account and receipt cash warrant: form

Upon receipt of cash, the operator introduces the relevant information in the form KO-1, and upon issuance - KO-2. Filling in incoming and outgoing cash warrants is carried out so that specialists checking the documents can clearly understand their contents. All required details are entered in the paper. In the incoming and outgoing cash orders, the basis on which they are compiled is entered. They also list the attached (accompanying) documents.

Nuances

Incoming and outgoing cash warrants are signed by the responsible employee immediately after the relevant transaction. Documents attached to them must be redeemed by a stamp or the mark "Paid". At the same time, a date is obligatory put down to avoid reuse of securities. According to the current rules, no corrections are allowed in incoming and outgoing cash orders , even if they are agreed.

Form KO-1

Fill in a receipt order in one copy. The form consists of 2 sections. The first is directly a receipt order, and the second is a tear-off slip - a receipt. The latter is issued to the person who contributed the funds. The line "Ground" indicates the content of the operation. For example, it may be “payment of invoice No. 321 dated 01/02/2017." In the field "Including" the value of VAT is given. The amount is indicated in numbers. If the tax is not provided, then you should write "Without VAT." The field "Application" lists the documents that accompany the order. The offsetting account is set depending on the source of funds. The unit code is indicated by the operation officers of the separate structural departments of the enterprise. The Debit box must contain the cashier’s account in accordance with the plan. The numbering of documents is end-to-end, set for one year. The form must not contain numbers written out of order or doubled codes. An obligatory requisite is considered OKPO. Information is indicated in accordance with the certificate issued by the state statistics body. The name of the organization is indicated in the same form in which it is present in the constituent documentation. If the company approved analytics codes, you must specify them in the order. On the document there is a cell "purpose". It is filled only by non-profit enterprises with appropriate funding.

Certification Features

A receipt order is endorsed in accounting. If there are no specialists authorized to sight the document, then the head of the enterprise does this. The director of the organization by his order may assign the obligation to sign warrants to another employee. At the same time, the manager must coordinate his candidacy with the chief accountant. If the director of the enterprise independently conducts financial transactions, then incoming, expenditure cash warrants, a cash book are drawn up and signed by him.

Stamping

The print should be located on the part of the form marked "M. P." and grab a receipt. The legislation does not provide for special rules for affixing a seal. In practice, it is customary to place 60% of it on the main part, and 40% - on receipts. Some recommendations are given in the resolution of the State Statistics Committee No. 88 of 08/18/1998. The legislation also does not establish a specific list of details that should be placed on the seal of the operator. It is advisable to include in the stamp information that was previously considered mandatory:

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

Disbursement Document

The expense 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 indicates:

1. Amount to issue.
2. Term.
3. The date.

Document Content

In the field "Ground" indicates the operation performed. For example, this may be "return of overruns according to the report No. 123 dated 03/02/2017." In the field "Application" primary and other documents are indicated. At the same time, their numbers and compilation dates are given. Applications may include applications for the issuance of funds, accounts, and so on. Rules for registration f. KO-2 is provided for in the Guidelines approved by the resolution of the State Statistics Committee No. 88. No corrections are allowed in the expense order. The document is also signed by the chief accountant, manager or other person authorized by him. Entrepreneurs who keep records of costs and income or physical indicators, according to tax legislation, may not issue expense orders.

Operator Actions

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

1. The presence of mandatory signatures and their compliance with the samples.
2. Equal amounts indicated in words and numbers.
3. The presence of documents in the form.
4. Compliance in the order to the information provided by the recipient.

After that, the operator prepares the necessary amount, transfers the payment document to the person receiving them. In the warrant, the recipient must indicate the number of rubles (in words) and kopecks (in numbers). The person also puts his signature and date. The operator must recount the money prepared. In this case, the recipient must see how the cashier does it. The agent who received the funds also recounts them under the supervision of the operator. If this is not done, then the recipient can not present a claim to the cashier on the amount issued. After that, the operator must sign the payment document.

Important points

The cashier shall issue funds exclusively to the person whose information is indicated in the warrant. The latter presents a document proving his identity. If the issue is carried out by proxy, it is necessary to check the compliance the recipient given in the warrant, information about the person represented. A document confirming the authority of the actual recipient is attached to the payment form. If several payments are made by proxy or in different organizations, a copy is attached to the order. The original must remain with the operator who completed the last issue.

Accounting of receipt, account cash warrants

At the enterprises making up the documents considered above, control over cash transactions should be ensured. To do this, you need to keep a journal of cash receipts and cash orders . It records the details of payment forms before handing them to the operator. Orders issued on the statements for the issuance of salaries and other similar amounts are entered into the book after the provision of funds to the recipients. The corresponding rule is enshrined in the Guidelines approved by the resolution of Goskomstat No. 88.

In practice, the question often arises: for what period is it necessary to open a register for receipt and expenditure cash orders? It is worth noting that the legislation does not provide for any time limits. In this regard, the accountant decides on issues related to the period of use of the journal on his own. You can open the book for a year, month, quarter. When making the appropriate decision, the number of operations should be considered.

Responsibility for violation of the rules

For enterprises that do not comply with the requirements for conducting cash transactions, the measures prescribed by law are applied. Responsibility is established by various regulations. Among them - Presidential Decree No. 840 of July 25, 2003. Article 15.1 is provided for in the 15th chapter of the Code of Administrative Offenses. It fixes measures of responsibility for violation of the rules of working with cash and the procedure for cash transactions. In case of exceeding the amounts intended for settlement with counterparties, non-receipt (partial or full) of funds received, non-compliance with the requirements for storing free money in excess of limits, an administrative fine is imposed: 40-50 minimum wages - for officials, 400-500 minimum wages - for organizations.

Conclusion

Issuing orders is a very responsible task. As mentioned above, corrections, errors and blots are not allowed in the documents. The operator responsible for compiling them must remember that the warrant is a form of strict reporting. Therefore, damage to documents should not be allowed. In the absence of any of the required details, the completed order will be considered invalid.