Rules for filling out a cash receipt order, with examples. Sample of filling out a cash receipt and debit order, receipt, consumable Form KO 1, valid in 1997

You can download the cash receipt order (CRO) form on our website:

We offer you to download the PQS form for free in the 2 most common file formats - Word and Excel. In this case, the already completed form is presented in Excel, located below.

However, downloading a cash receipt order is not all; you should make sure that this is the current form of the document.

NOTE! As of August 19, 2017, new rules for conducting cash transactions are in effect, which you can familiarize yourself with.

What requirements must the cash receipt order form meet?

On our website you can download the PKO form using Form KO-1 (corresponding to OKUD number 0310001), approved by Decree of the State Statistics Committee of the Russian Federation dated 08/18/1998 No. 88. Russian organizations are prescribed to use only this form by Bank of Russia Directive No. 3210-U dated 03/11/2011 .

For more information about what standards primary documents must meet, read the article “Primary document: requirements for the form and the consequences of its violation” .

NOTE! Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not draw up cash documents and a cash book (clauses 4.1, 4.6 of instruction No. 3210-U).

How to fill out the PKO form

Downloading the cash receipt order form is the first stage of the task, and the next step will be to correctly fill out this document. A completed PQS sample may look like this:

A cash receipt order can be issued on paper or using technical means - the data is entered on a computer, then the PKO is printed and signed. In addition, the receipt can be issued in electronic form, provided that it is protected from unauthorized access, distortion and loss of information. In this case, the PKO is signed with an electronic signature (clause 4.7 of instruction No. 3210-U).

You can print out the completed sample cash receipt order and place it on the cashier’s desk along with instructions for filling it out, which we will provide below.

Filling out the PKO form: nuances

There are a number of nuances that characterize the procedure for filling out a cash receipt order form. Let's look at them.

The “Structural unit” column should be filled out only if cash is accepted from an employee of the organization. If they are transferred by another legal entity or individual, then a dash should be placed in the corresponding paragraph of the form.

The “Debit” and “Credit” items contain the accounts of the Chart of Accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n) in accordance with the essence of the business operation.

The column “Purpose code” is filled in by organizations that use the appropriate coding system.

The column “Amount of rubles, kopecks” of the KO-1 form is filled in only with numbers, rubles and kopecks are separated by a comma (for example, “200.75”). In the “Amount in words” column, rubles are indicated in words (the first word is capitalized), and kopecks are indicated in numbers. You should also put a dash (if the document is filled out on a computer, then a continuous sequence of consecutive dashes) in the empty spaces of the corresponding column after indicating the amount in words.

If the company does not work with VAT, then in the “Including” column you should enter “Without VAT”. Otherwise - the corresponding VAT amount.

In the “Appendix” paragraph, you should record the primary documents that are the basis for entering figures into the PKO (for example, a cashier’s report).

In addition to the main part of the KO-1 form, you will also need to fill out a receipt, which is included in the structure of the PKO. The receipt will appear in the document on the same page as the main part of the form. As for affixing the seal, based on business customs, the seal is often affixed so that part of it is on the receipt, and the other part is on the PKO. Please note that in this case, claims from the tax authorities are possible. However, you can try to challenge them (see, for example, the decision of the Seventh Arbitration Court of Appeal dated 04/06/2010 No. 07AP-1517/10). In addition, today such disputes seem to us to be of little relevance, since in connection with the entry into force of the law of April 6, 2015 No. 82-FZ, the seal for organizations has ceased to be a mandatory requisite.

See also material Printing is not a required attribute of the primary » .

The order must be signed by the cashier or other authorized person. The cashier checks the signatures of authorized persons on the PCO with the samples (except for the situation when the receipt is issued in electronic form).
If the document is filled out by an individual entrepreneur and does not hire a cashier, then the appropriate authority to sign the document is assigned to him. A receipt is issued to the person who deposited funds into the cash register.

NOTE! If you fill out the PKO electronically and sign with an electronic signature, then you can send a receipt to the depositor of funds at his request by email (clause 5.1 of instruction No. 3210-U).

From 08/19/2017, the cashier can issue a general cash receipt order at the end of the day for the entire amount of cash receipts, confirmed by fiscal documents - cash receipts and BSO online cash register (clause 4.1 of instruction No. 3210-U).

Results

A cash receipt order is a primary document drawn up on the unified form KO-1. The PQO is filled out when funds are received at the cash desk and can be in either paper or electronic form. In the latter case, the PCP is signed using electronic signatures.

From June 1, 2014, according to Directive of the Central Bank of the Russian Federation No. 3210-U, it is established. The new procedure for conducting cash transactions provides for the previous incoming and outgoing cash order 2019 (PKO - receipt form KO-1 according to OKUD 0310001 and RKO-consumable form KO-2 according to OKUD 0310002). Here is an example of design, filling and a sample, as well as a form for a cash receipt and debit order. Moreover, the receipt and consumables can be downloaded for free.

Note: According to the Directive of the Central Bank of the Russian Federation No. 3210-U, from June 1, 2014, individual entrepreneurs may not maintain a cash book and draw up PKO and RKO.

Cash transactions are executed on the forms of an incoming cash order (PKO - prikhodnik) and an outgoing cash order (RKO - consumable).

If, in accordance with taxes and fees, individual entrepreneurs (individual entrepreneurs) keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, cash documents(receipt cash order 0310001 - PKO and outgoing cash order - RKO 0310002) may not be formalized by them.

Note: Individual entrepreneurs in all taxation systems keep records of income and expenses, or physical indicators.

Cash documents can be prepared by:

• Chief Accountant;
• an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services (hereinafter referred to as the accountant);
• personally by the head of the organization

  Note: in the absence of a chief accountant and accountant

Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.

To conduct cash transactions, the cashier must have a seal (stamp), which contains details confirming the fact of the cash transaction. In addition, the cashier must have sample signatures of the persons who sign cash documents.

Maintain a cash book electronically for free

RECEIVING CASH ORDER KO-1 according to OKUD 0310001
Sample and example of filling

What is it needed for Receipt cash order (or PKO, Prihodnik)? This is a primary accounting document that is used to document the receipt of funds at the cash desk of an organization or individual entrepreneur.

The receipt form has a unified form No. KO-1, which was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). PKO issued in one copy. A cash receipt order consists of two parts: the receipt order itself and a tear-off receipt for it. The latter is issued to the person who deposits money into the cash register as confirmation of acceptance of this money from him. Warrants can be issued either by hand or using personal computers. When filling out these documents, no blots or corrections are allowed. Therefore, if an error is made in cash receipt form, you need to print the receipt and fill it out again.

In the line “Including” the amount of VAT is indicated, which is recorded in numbers, or the entry “excluding tax (VAT)” is made.

The line "Appendix" lists the attached primary and other documents.

The receipt for the cash receipt order is filled out in the same way as the order itself.

Before an incoming cash order reaches the cash desk, it must be registered in the register of incoming and outgoing cash documents (Form No. KO-3).

After completing and registering the PKO, but before receiving money for it, the PQO and the receipt are signed by the chief accountant or a person authorized to do so by written order of the manager. The transcript of the signature is also indicated - surname and initials.

Upon receipt of the PKO, the cashier is obliged to check: a) the presence and authenticity of the chief accountant’s signature on the documents; b) the correctness of the documents; c) the presence of the applications listed in the documents. If any of the above requirements are not met, the cashier must return the documents for revision and proper execution. Otherwise, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt order and receipt. On the receipt, the cashier also indicates the date the money was received and certifies his signature with a seal.

The receipt is stamped so that the edge overlaps the receipt slip itself (see sample filling). The documents attached to the PQS are canceled with a stamp or the inscription “Received” indicating the date (day, month, year). After the money arrives at the cash register, the cashier tears off the receipt for the PKO along the cut line and hands it to the person who handed over the money, and leaves the cash order at the cash register.

So, let's briefly summarize the application of this primary document. All cash of an organization or individual entrepreneur - individual entrepreneur - is registered and carried out by a "prikhodnik" - a cash receipt order - PKO.

The cashier must carefully check the correctness of the drawing up of the cash receipt order, namely:

• the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager) and its compliance with the sample;
• presence of the signature of the cash depositor,
• correspondence between the amount of cash entered in numbers and the amount of cash entered in words,
• availability of supporting documents listed in the cash receipt order.

The cashier accepts cash by sheet, piece by piece. Moreover, cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the cash receipt order with the amount of cash actually received. If the deposited amount of cash corresponds to the amount in the cash receipt order, only in this case the cashier signs the cash receipt order, puts a seal (stamp) on the copy of the cash receipt order issued to the cash depositor and gives him the specified copy of the cash receipt order.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order and transfers it to the chief accountant or accountant (in their absence, to the manager) to reissue the cash receipt order for the actual amount of cash deposited.

A cash receipt order can be issued upon completion of cash transactions on the basis of a control tape removed from cash register equipment, strict reporting forms equivalent to a cash receipt, and other documents provided for by Federal Law No. 54-FZ of May 26, 2003 “and (or ) payments using payment cards”, for the total amount of accepted cash.

Reception of cash at the cash desk of a legal entity is carried out in the manner established by the legal entity, according to a cash receipt order.

How to draw up a cash receipt order for the transfer of money from a cash register to the company's cash desk

Note: Letter of the Federal Tax Service of Russia dated 07/09/2014 No. ED-4-2/13338

In the letter, the tax authorities paid special attention to the execution of a cash receipt order, which is drawn up at the end of the day for the amount of money accepted through a cash register or using strict reporting forms. They explained that you need to create a “receipt” after all cash transactions have been completed. One document is issued for the total amount of money accepted. In this case, the basis for drawing up a receipt order can be either a control tape removed from, or the spines of strict reporting forms - if cash register equipment is not used. As well as other documents provided for by the Federal Law of May 22, 2003. For example, sales receipts or receipts. They can be issued instead of a cash receipt to payers of the single tax on imputed income - UTII. Accordingly, on the basis of these papers, they can issue a “prikhodnik”.

EXPENDITURE CASH ORDER KO-2 according to OKUD 0310002
Sample and example of filling

Cash withdrawal carried out using cash receipts - "consumables" - RKO.

Upon receipt of an expense cash order, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and its compliance with the sample, the correspondence of the cash amounts entered in numbers with the amounts entered in words. When issuing cash according to an expense cash order, the cashier also checks the presence of supporting documents listed in the expense cash order.

The cashier issues cash only after identifying the recipient of the cash using a passport or other identification document presented by him, or according to a power of attorney and identification document presented by the recipient of the cash. Cash issuance is carried out by the cashier directly to the recipient of the cash indicated in the cash receipt order (settlement and payroll sheet, payroll sheet) or in the power of attorney.

When issuing cash by power of attorney, the cashier checks the compliance of the surname, name, patronymic (if any) of the recipient of the cash indicated in the cash order with the surname, name, patronymic (if any) of the principal specified in the power of attorney; correspondence of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash receipt order, the data of the identity document, and the data of the identity document presented by the authorized person.

In the case of issuing cash according to a document issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to the cash receipt order (payroll slip, payroll slip).

The cashier does not accept claims from the recipient of cash for the amount of cash if the recipient of the cash has not verified the correspondence of the amounts of cash entered in figures with the amounts entered in words in the cash receipt order, and has not recalculated the cash received by him piece by piece under the supervision of the cashier.

After issuing cash according to the cash receipt order, the cashier signs it.

To issue cash to an employee for expenses related to the activities of a legal entity or individual entrepreneur, an expense cash order is drawn up in accordance with a written document drawn up in any form and containing an inscription about the amount of cash and the period for which cash is issued, the signature of the manager and the date .

The issuance of cash on account is carried out subject to full repayment by the accountable person of the debt on the amount of cash previously received on account.

The issuance from the cash desk of a legal entity to a separate division of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an expendable cash order - “consumables”.

The legality of tax authorities carrying out inspections of compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

A receipt order is a unified form that is filled out upon receipt of cash at the cash desk of an organization (IP).

The company is obliged to issue a PKO in the following cases:

1. Contribution of funds to the authorized capital;
2. Return of unused amounts of accountable funds;
3. Compensation for damage by an employee;
4. Sale of property owned by the company;
5. Return or receipt of borrowed funds;
6. Receipt of money from the company account;
7. Receipt of cash revenue from business activities (at the end of the working day, one PQR is filled in for the entire amount of revenue).

Individual entrepreneurs are not required to draw up PKO, like other forms (for example:, etc.), but can use such documents on their own initiative for the purpose of accounting and control over the movement and expenditure of cash.

Procedure and methods for registration of PKO

The unified order form (No. KO-1) was approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

The document consists of two parts: a cash receipt order and a receipt for the PKO.

The order is issued in one copy. Numbering is carried out in order in chronological sequence, the reference date is January 1 of each new year.

The person whose responsibilities include filling out the receipt order may be:

• an employee of the organization (cashier, accountant, etc.), appointed by order of the head of the company;
• Chief Accountant;
• manager (if the company does not have a chief accountant or accountant on staff).

The PKO is signed by: the chief accountant (accountant or director) and the cashier.

If the head of the organization (IP) single-handedly conducts cash transactions and draws up primary documentation, only the signature of the head (IP) is placed on the PKO.

The form is completed:

1) Manually.

2) On a computer with subsequent printing:

• in a text or spreadsheet editor;
• using specialized programs and online services.

3) In electronic form. With this method of document management, cash forms must be certified by a qualified electronic signature.

Corrections and blots when filling out the PQS are strictly not allowed!

The receipt for the order is filled out simultaneously with the PKO, signed and sealed.

To affix a seal impression the following can be used:

1) The main round seal of the organization.

It should be noted that since the entry into force of the law dated 04/06/2015 No. 82-FZ, organizations have the right to refuse to use a round seal.

2) Simple (auxiliary) seals and stamps kept by company employees responsible for their safety and use.

The seal impression should be located entirely on the receipt and not go onto the receipt order itself.

The cashier who receives the completed form from the accounting department is obliged to:

• check all order data;
• check the document for erasures and corrections;
• verify the authenticity of the signature of the chief accountant (or other responsible person);
• check the availability of the specified applications.

If all the rules are followed, the cashier accepts the money. The documents attached to the order should be stamped or handwritten: “Received” (“Paid”) with the date.

The executed PKO remains in the organization and is filed with the cashier’s report (the second copy of the cash book sheet), and the receipt is handed over to the person who deposited the cash.

Information about the order is entered in (No. KO-3). A record of received funds is reflected in the company's cash book.

Instructions: how to fill out a cash receipt order

The unified form is filled out as follows:

1. In the “Organization” field, the full name of the company is indicated in accordance with the constituent documents.
2. In the “according to OKPO” window, the corresponding code is indicated according to the Rosstat notification.
3. The line “Structural division” is filled in if the company has divisions and only in situations where money is handed over by an employee of the representative office.
4. Next, fill in the serial number of the form and the current date.
5. The “Debit” and “Credit” cells indicate accounting account numbers or codes (if the company uses coding).

Individual entrepreneurs do not fill out these cells.

Transactions on the receipt of cash into the organization are reflected in the debit of account 50 (you should also indicate a subaccount in accordance with the company’s working chart of accounts).

For a loan, a corresponding account is recorded - the source of cash inflow, for example:

• 51 (52) – receipt of cash from the company’s bank account;
• 60 – the supplier returned the advance;
• 62 (76) – money received from customers and buyers;
• 66 (67) – borrowed funds received;
• 73-1 (2) – the employee compensated for material damage;
• 75-1 – the owner contributed a share to the authorized capital;
• 90-1 – revenue was received from the sale of products (services, works).

1. “Structural unit code” is filled in if the unit for which the order is issued has a code.
2. “Analytical accounting code” – enter the analytics code of the corresponding account (if such codes are provided in the organization).
3. The amount of cash received in numerical terms is recorded in the “Amount” cell.
4. The “Purpose Code” cell is filled in if the company uses a coding system.
5. Full name is entered in the “Accepted from” line. company employee. When making payments between counterparties, the name of the company and full name are indicated. the employee who handed over the money, using the preposition “through”. For example: Meridian LLC through K.M. Ivanov.

1. The content of the operation is entered in the “Base” line.
2. In the “Amount” line, the amount of funds received is deciphered in words, with kopecks indicated in numbers.
3. The “Including” line records the VAT rate and amount. If the transaction is not subject to VAT, it is indicated: “Without VAT”.
4. The “Attachment” field lists the names, numbers and dates of the attached documents.

When filling out printed forms by hand, you should put dashes in the empty cells. Also, after entering the amount in words, be sure to cross out the empty space in the line to avoid falsification of the document.

The PKO receipt contains information identical to the data on the receipt order.

Sample of filling out a cash receipt order 2019

Contribution of the founder to the authorized capital

Return of accountable funds

Compensation for damage by the guilty party

Receiving money from the bank to pay salaries

LLC loan from the founder

Payment under an agreement from a legal entity

Retail revenue from individual entrepreneurs

LLC trading revenue

Penalties for the absence of PKO and storage periods for the form

For the lack of primary documents (gross violation of accounting rules), inspectors may fine the company under Art. 120 Tax Code of the Russian Federation:

• For 10,000 – 30,000 rubles;
• Or 20% of the unpaid amount if the tax base is understated, but not less than 40,000 rubles.

There are no sanctions for incorrect execution of the PKO, but a form filled out with errors can be equated to the absence of a document.

The absence of a PKO receipt from the counterparty may lead to the inspectors’ refusal to recognize expenses taken into account when calculating income tax (single tax at ). In such a situation, the counterparty will incur additional costs for paying taxes, fines and penalties.

The organization is obliged to store primary documentation, which includes the cash receipt order, for 5 years after the end of the reporting year.

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Receipt cash order(PKO) is used to register the receipt of cash at the organization’s cash desk. The PKO is written out in one copy by an accounting employee (usually a cashier) and signed by the chief accountant. The order consists of two parts: the PKO itself and the receipt for it.

The receipt for the PKO is signed by the chief accountant and the cashier, certified with the seal (stamp) of the cashier and registered in the register of incoming and outgoing cash documents and handed over to the person who handed over the money, and the incoming cash order remains in the cash register.

Acceptance of money according to a cash receipt order can only be made on the day it is drawn up.
The unified form No. KO-1 was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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How to fill out form KO-1 correctly

A cash receipt order is issued in one copy and is drawn up on the basis of a document confirming the fact of payment (sales or cash receipt, advance report, Z-report on cash register).

PKO is registered in the logbook for registering incoming and outgoing cash documents before being transferred to the cash desk; Numbering is carried out from the beginning of the year.

After depositing cash into the cash register, the cashier signs the receipt order and the receipt, and the cashier’s seal or stamp is also placed on the receipt. Next, a receipt is issued to the person who deposited the funds. After completing the cash transaction, the cashier places a special “Received” stamp on the PCP with a date and personal signature.

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PKO is a document that is always drawn up by an accountant-cashier when receiving cash. The cash receipt order form has a unified form (KO-1) and is regulated by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88. Budgetary organizations are required to use it, so below you can download (Word) the cash receipt order form.

Download for free the cash receipt order, form 2019

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.

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).

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.

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.