An expense cash warrant is a document that at least once in a life any adult capable person has to face, officially employed in an organization of any form of ownership. Of course, now, in the era of digital technology, when almost all cash flow movements are carried out electronically, it is gradually disappearing from use. But no one excluded the form of an expenditure cash warrant KO-2 from the list of basic primary accounting documents.
Primary Accounting Documents
The primary accounting documents are any accounting documents that contain information about the directly committed transaction. This can be payment orders, checks, delivery notes for the delivery of goods, etc. The primary documents relating to the implementation of cash operations for posting and expenditure of funds include, respectively, cash documents - expense or receipt cash warrants.
Almost all primary documentation is issued on standardized forms, with very few exceptions. Any unified form contains fields in which mandatory details are fixed. First of all, of course, information relating to a legal entity is its name. Future accounting specialists acquire skills in completing primary documentation in specialized educational institutions at the very beginning of the training course.
Cash withdrawal operations
Acquaintance with the form of expenditure cash warrant KO-2 occurs in parallel with training in working with the cash register and the implementation of cash transactions. With its help, they record business transactions related to any cash disbursements, no matter for what purpose they are made. This document is very important - the correctness of filling out an account cash warrant is carefully studied by any auditors. This is required to convince the accuracy of the operation to issue funds from the cash register. The correctness of filling out an expense cash warrant is assigned to the cashier, who is fully liable in accordance with the signed agreement, and the chief accountant, who is responsible for the entire organization of accounting at the enterprise.
Filling Rules
A sample of an account cash warrant is presented in this material. Cash document is always (!) Filled in a single copy. It can only be genuine and must be stored in the accounting department along with other cash documents.
When issuing a cash register warrant, it is necessary to correctly enter the information in all the columns and lines of the unified form. The KO-2 form is filled in by the cashier on the same day when the operation for issuing funds is completed. CSC is signed by the cashier, chief accountant and manager and must be certified with the seal of the organization.
Filling in the cash register fields
When filling out the CSC, the following information is entered:
- the full name of the organization in accordance with registration documents and the name of the structural unit for which the money is issued;
- serial number of cash register. It is assigned exclusively in order and is reflected in the cash book. No passes or numbers with an additional letter (for example, 21-a) are not allowed;
- debit and credit accounts. The debit reflects the account number of the account according to which, depending on the economic content, money will be spent (for example, salary payment - debit of the 70th account). As a rule, a cash account (50) is placed on a loan, which reflects the expenditure of funds;
- the amount in rubles and kopecks in numbers and words;
- data of the person to whom the money is issued.
The reliability of the operation to issue funds from the cash register
The only confirmation of the reality of the issue of money from the cash register is the handwritten signature of the person who received them in their hands. The last name, first name and patronymic of the person receiving the cash must be entered into the cash register. I would like to note that if these are not accountable amounts and not wages, then this person does not have to be an employee of this enterprise at all. You can cite the following example as a sample - a cash expenditure warrant for the payment of social benefits to pensioners. If the corresponding moment is reflected, for example, in a collective agreement, then the following is evident:
- a pensioner is no longer a full-time employee (dismissed upon retirement);
- the decision on payment is absolutely legitimate for any regulatory authorities (there is a corresponding clause in the collective agreement duly registered);
- issued cash consumables for the issuance of cash to a specific individual;
- The fact of receiving funds is confirmed by the personal signature of the pensioner
Cash withdrawal on salary
Due to the fact that the limit of settlements for goods, works, services purchased on behalf of an enterprise is limited by applicable law, payments between two organizations are usually carried out by bank transfer - by issuing the relevant instructions to the bank for transferring funds from an account opened there. From the cash desk, cash is usually given either to accountable persons, the list of which is approved by order of the head of the enterprise, or for the payment of wages.
Cash withdrawal for wages occurs, as a rule, in two cases:
- if the company has not switched to a cashless payment system with employees (typical for small organizations based in rural areas, where there are no bank offices and ATMs in the walking distance);
- if one of the employees refuses for personal reasons to receive a salary on a plastic card and notifies the employer of their desire by a corresponding written statement.
In the first case, salary is paid as follows:
- the accountant draws up a payroll with a list of employees and the amounts due to them for receipt;
- the document is an expenditure cash warrant issued for the entire amount according to the statement, but there is no specific person as the recipient. The cashier will be responsible for the amount issued;
- money is issued from the cash register with a list of each payee in the statement;
- if for some reason not all the persons indicated in the statement received a salary, then it is deposited and the corresponding accounting entries are made.
In the second case, an account cash warrant is issued per person. You do not need to search for a sample - it is standard.
Disbursement of cash for the report
In accordance with legislative norms, only employees of an enterprise can be accountable. They draw up the relevant order of the head. The issuance of funds is carried out on the basis of statements of accountants, which indicate the goals: business trip, business expenses and the like.
Employees will be required to report on the use of reporting amounts at the time that is approved in the accounting policy of the enterprise. Making a cash transaction is not a big deal: a sample of an expenditure cash warrant for issuing a money account shows the simplicity of this document. The rules are unchanged for many years.
In the "Basis" field, you will need to indicate either the personal statement of the employee with the date of his submission, or the details of the order that approved the list of accountants.
When the accountant draws up an advance report on the expenses incurred, it may be necessary to draw up another cash register if the actual amount of expenses exceeds the amount issued earlier. In this case, the details of this expense report will be indicated in the "Basis" field.
Finally
In any audit, cash transactions are the direction to which inspectors pay the most attention, since it is in cash transactions that abuses are possible. Therefore, the high-quality execution of cash documents (especially for expenses) will help to undergo this procedure with the least nervous expenses and avoid the charge of shortage.