Download cash receipt order form in Word. Receipt cash order: sample. Download the form Cash receipt order in Word

Entrepreneurs who are required to maintain cash documents are regularly checked by the Federal Tax Service for completeness of revenue accounting. It is drawn up by the PKO, so we will consider several examples of filling out a receipt order, and penalties for their absence.

Standard forms of accounting documents were approved by Resolution of the State Statistics Committee No. 88 of August 18, 1998. According to the Maintenance Procedure, they are used for all cash payments. When funds arrive at the organization's cash desk, a cash receipt order is drawn up; we will explain with examples how to fill it out correctly so that there are no questions during verification.

PKO (Form No. KO-1) confirms the entry into the cash register, in other words, the posting of cash received:

1. as a result of the provision of services, sale of goods, performance of work (revenue, including from separate divisions);
2. return of the balance of money given to employees as compensation for damage caused;
3. payment of a share in the authorized capital by a new participant in a limited liability company;
4. as payment for sold property, equipment;
5. withdrawn from the organization's current account for specific needs.

Thus, this document documents any money received at the cash desk, regardless of the source. Companies operating as payment agents fill out separate orders using clients' money and their own revenue.

PKO form and filling procedure

Cash orders are drawn up in a single copy. Marks or corrections are not allowed in it; if it is damaged, you just need to fill out a new one. Usually it is written out by the chief accountant, but such a duty can be assigned by the job description to any employee. In their absence, the manager does this. A sample of filling out a cash receipt order is shown in Figure 1.

The form is divided by a tear line into two parts, the left one remains in the organization, and the receipt is returned to the depositor. Filling features:

1. The full name of the organization and structural unit is entered if it has its own cash desk that accepts money.
2. The OKPO and OKUD codes assigned during registration are indicated.
3. The number corresponds to the serial number in the registration log (form No. KO-3). They are filled out sequentially, from the beginning of the calendar year.
4. The date of compilation coincides with the day of transfer of money, written in the format 00.00.0000 in Arabic numerals, for example: 03/01/2015.
5. Structural unit code, indicated if available; destination code - when funds are received from the account for a specific purpose.
6. In the columns “Debit” and “Credit” the corresponding accounts are entered to reflect the transaction being carried out.
7. In the “Accepted” line, indicate your full name in the genitive case. If the money came from an account - the name of the bank and the details of the cashier or another company.
8. The foundation is a business transaction. Document details (name, number, etc.) must be indicated in this line. If they are attached to the receipt and stored with it, then the data is entered in the “Attachment” line. They must be canceled with a “Received” stamp indicating the date.
9. The amount is written in words, but do not forget about cash discipline: it cannot exceed 100,000 rubles. Accepting several receipt orders for a total amount greater than permitted will also be a violation.
10. “Including” - the VAT amount is indicated in numbers, except in cases of depositing money from a current account or from a sub-report. Organizations that are not payers of this tax, as well as if a service or product is not subject to it, make the entry: “Without VAT.”

All empty spaces in the lines are supplemented with a dash. When accepting money, the cashier checks the signatures with the available samples, the presence of supporting documents, and the correspondence of the indicated amount with the actual amount. The receipt is signed and certified by a seal, which is usually affixed so that part of it remains on the form of the cash receipt order. If errors are found, the receipt crosses them out and returns them to the accounting department. It is allowed to issue one PKO for the total amount of daily revenue at the end of the working day on the basis of strict reporting forms, cash register tape, if the organization works using cash register systems.

The following reasons may be given for the receipt of cash:

• payment for shipped products according to the invoice;
• payment for work performed according to the act;
• compensation for material damage by court decision (order);
• making an advance payment under the contract;
• return of unused funds issued for reporting;
• compensation for identified shortages based on an audit or order.

How to fill out a cash receipt order in this case? Let's give a sample.

If there is no PQR or it is filled in with errors

Compliance with the requirements for processing cash transactions is verified by the tax authorities, including: completeness of receipt of revenue. For violation of the order, administrative fines are provided: for individual entrepreneurs up to 5,000, for organizations - up to 50,000 rubles (Articles 14.1, 15.1 of the Administrative Code).

Be careful! Shortcomings in the document flow procedure do not relate to financial violations. They are considered according to the rules of Article 120 of the Tax Code of the Russian Federation, and punishment may follow for gross neglect of the rules for accounting for income and expenses (fine up to 30,000 rubles).

The following are considered rude: absence of primary documents, including orders, invoices, invoices; incorrect reflection of business transactions on accounts. Errors in filling out, if they did not result in, for example, incomplete posting or accumulation of an excess balance in the cash register, do not apply to them.

An example from judicial practice. (case No. A52-2365/2010, Resolution of the FAS SVO dated 02/07/2011).

During an inspection by the Federal Tax Service, incorrectly executed receipt orders were discovered: without the signature of the chief accountant, cashier, and with receipts. A fine of 40,000 rubles was imposed on the organization, based on Article 15.1 of the Administrative Code. When challenged in the Arbitration Court, it was found that the incorrect execution of the PKO, in this case, did not lead to violations of financial accounting. The decision was made in favor of the legal entity.

The cash receipt receipt is the primary document confirming the fact that the cashier has received money from the depositor, for example, an employee, founder (participant, owner). The order itself and the receipt for the cash receipt order form have a common form (the receipt is a detachable part of the KO-1 form document).

The (unified) form of the order itself, as well as the receipt for the cash receipt order, was approved by Resolution of the State Statistics Committee of August 18, 1998 No. 88 (hereinafter referred to as Resolution No. 88). And although since 2013, unified forms of primary documents have ceased to be mandatory for use, the use of unified forms for cash documents, in particular form 0310001, continues to remain relevant (directive of the Bank of Russia dated March 11, 2014 No. 3210-U).

The procedure for issuing a receipt for the PKO

The receipt form for the cash receipt order can be downloaded on our website.

The receipt for the cash receipt order is filled out by the cashier when accepting funds simultaneously with the cash receipt. In the detached part of the document, all information from the order is duplicated, and its registration number and current date are also indicated.

The receipt for the cash receipt order is signed by the cashier and the chief accountant with a decoding of their full name, and a round seal of the enterprise is also affixed to it (if any).

In practice, the seal on the receipt should be affixed in such a way that its edge remains on the receipt order. That is, when the receipt is torn off, an incomplete display of the seal should remain on the resulting document. You should also try to ensure that the code and name of the company on the receipt are present and legible.

But the regulations themselves, which describe the procedure for drawing up primary cash documents (Resolution No. 88 and Bank of Russia Directive No. 3210-U), state that the seal must be on both the receipt and the order itself. At the same time, many consider a receipt for an order with half a seal to be invalid.

In judicial practice, there is no clear opinion as to what configuration the stamp on the receipt should be. Thus, the resolution of the Federal Antimonopoly Service of the Moscow Region dated July 30, 2009 No. KA-A40/6945-09 indicates that the imprint of a half round seal on a document does not indicate that there is no confirmation of expenses. But the resolution of the Sverdlovsk Regional Court dated April 10, 2014 in case No. 33-4373/2014, on the contrary, states that a fragment of the seal on the document does not allow it to be identified with the seal of the company that issued the document.

A receipt for a cash receipt order can also be issued in electronic format, and then printed, signed and handed over to the person who deposited the money at the cash register.

A sample receipt for a cash receipt order can also be downloaded from our website.

Results

The receipt for the PKO is a detachable part of the document that is handed over to the depositor of funds. The PKO form and receipts for it are officially approved and mandatory for use. Our sample will help you fill out the receipt for the PKO correctly.

A receipt order is a document issued when cash is received at the cash desk. Filling it out has its own nuances, which you can read about in the next article.

First of all, it is worth noting that the parishioner consists of two components:

• The receipt order itself;
• Receipts that are tear-off; it is given to the donor of funds.

First, you need to completely fill out the order itself, and only after that start filling out the receipt.

The procedure for filling out a cash receipt order is as follows:

• Write down the full name of the organization, indicating the organizational form. The name must correspond to the name specified in the constituent documents.
• Indicate the special OKUD and OKPO codes that were assigned to the company when it was opened.
• Indicate the receipt number in accordance with the register of cash documents.
• When specifying the date, you must pay special attention to whether it corresponds to the day the money was transferred to the cashier.
• If cash is handed over to a structural unit, its code is indicated, if to the central office of the company, a dash is placed.
• They also indicate the code of the business transaction (for what purpose the money was deposited into the cash register).
• In the lines “credit” and “debit” the account numbers used to reflect the transaction are written.
• In the “accepted from” column indicate the initials of the depositor. If funds are deposited from an account - details of the bank and cashier of another organization.
• The “reason” line is intended to indicate the content of the operation.
• The amount of funds deposited is reflected in words. It should be no more than one hundred thousand rubles.
• In the “including” field, enter the amount of VAT (if any);
• In the “attachment” column, details of the attached documents, if any, are indicated.
• The receipt, which is detachable, repeats all the information from the order itself.

Reasons for accepting cash

The following may be indicated as the basis for cash receipt:

• Payment for products shipped in accordance with the invoice;
• Payment for work performed under the contract;
• Compensation for material damage by court decision;
• Making an advance payment in accordance with the contract;
• Return of unused accountable amount;
• Compensation for shortfalls discovered during the inspection.

Registration of a parishioner and subsequent actions with him

Before entering the cash register, the PKO must be registered in a special registration register. Once it has been completed and recorded, an authorized officer must sign the receipt. This is done before the funds arrive at the cash desk.

As soon as the cashier has received the receipt, he must check whether it has the signature of the chief accountant and whether it is genuine. It also checks whether the document is filled out correctly.

If at least one of the requirements is not met, the recipient returns for revision. If the document is filled out correctly, the cashier accepts the cash, he signs the document and puts his initials on it. On the receipt he puts the date of receipt of cash and puts the company seal of the organization. Near the applications you need to put a stamp or the inscription “received”.

After receiving funds at the cash desk, the cashier tears the receipt from the order itself and hands it to the depositor.

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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 register of receipt and expenditure cash documents before transfer 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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Receipt cash order- one of the cash discipline documents used to document the receipt of funds at the cash desk of an individual entrepreneur or organization.

Typically, a cash receipt order (based on a Z-report, strict reporting forms (SSR), sales receipts, as well as other documents equivalent to a cash receipt) is issued at the end of the day for the total amount of money received for the entire day.

As for the issue of registering a separate PKO for a specific monetary transaction (for example, when receiving money from a legal entity), this remains at the discretion of the organization itself. That is, there is no strict obligation in this regard; the emphasis is on how convenient it will be for you to conduct your accounting policies.

The appendage consists of 2 parts:

1. The cash receipt order itself
2. Tear-off receipt for PKO

The PKO is issued in one copy. It is signed by the cashier, as well as the chief accountant or accountant (in their absence, the person replacing them, for example, the head of an organization or individual entrepreneur).

The tear-off receipt is signed by the same persons (chief accountant and cashier), sealed and handed over to the person who deposited the money at the cash desk. The stamp should only appear on the receipt. There is a very popular opinion that the seal should go all the way to the PKO. This is indeed practiced, but it is a violation of the rules for filling out cash documents.

The issued PKO remains at the cash desk. But before that, it needs to be registered in the journal for registering incoming and outgoing cash documents ().

Corrections and blots in the PKO are strictly not allowed!

ATTENTION: Since June 1, 2014, a new procedure for conducting cash transactions has been established, according to which individual entrepreneurs may not draw up an Incoming and Outgoing Cash Order, and also not maintain a cash book (Instructions of the Central Bank of the Russian Federation No. 3210-U).

INSTRUCTIONS FOR COMPLETING A CASH EXPENSE ORDER
(click on this field for detailed information)

Line "Organization". The name of the organization is indicated (for example, LLC “Carrot”). If the PKO is filled out by an individual entrepreneur, then we indicate so (for example, individual entrepreneur Sergeev P.P.)

The line below indicates the name and code structural unit In the organisation. If there are no structural divisions, a dash is added.

Line “Code according to OKPO”. The OKPO code is indicated according to the data in the notification from Rosstat.

Field "Document number". The serial number of the PKO is indicated in accordance with the journal of registration of incoming and outgoing cash documents. According to the rules, cash documents are numbered in order from the beginning of each calendar year.

Field "Date of compilation". The PKO is drawn up on the day the money is received at the cash desk! And nothing else. The date is indicated in the format - DD.MM.YYYY. For example, 06/02/2017.

Column "Debit". Indicate the account number on the debit of which funds are received. Usually this is a count of 50 – “cash”. Individual entrepreneurs do not fill out this column.

TABLE BLOCK “CREDIT”. Individual entrepreneurs do not fill it out.

We write Structural unit code organization (if any) for which the PKO is being done.

Column “Corresponding account, sub-account”. The account number (subaccount) of the source of cash receipts is indicated according to the chart of accounts, for example:

51 – receipt of funds from the organization’s current accounts

62 – receipt of funds from buyers and customers

71 – return of money from accountable persons

75-1 – contribution by the founders of funds to the authorized capital

90-1 - revenue

Column “Analytical Accounting Code”. The corresponding code for the account specified in the previous column is reflected (provided that the organization provides for the presence of such codes).

Column "Amount". The amount of money received at the cash desk is recorded in numbers.

Column “Purpose code”. The code for the purpose of using the received funds is indicated (usually for targeted financing). This column is completed only if the organization uses the appropriate coding system.

The line "Accepted from". Indicated:

Full name of an individual in the genitive case - if money is accepted from an employee of the organization.

- “Name of organization” through “Full name” (see sample below) - if money is accepted from an employee of a third-party organization.

Line "Base". The basis for the receipt of funds (the content of the financial transaction) is specified. For example, “Payment under agreement No. 31 dated October 22, 2015”; “Return of the balance of accountable amounts.”

Line "Amount". We indicate the amount of money that goes to the cash register. In this case, rubles are indicated in words with a capital letter, and kopecks - in numbers. If there is a blank line left after writing the amount in rubles, a dash is placed in it.

The line "Including". The amount and rate of VAT are indicated. If the financial transaction does not provide for value added tax, then put a dash or make the entry “Without VAT”.

Line "Application". The attached primary and other documents (if any) are indicated.

Tear-off receipt. It duplicates data from the PKO.

- Samples of filling out the PKO -

Retail revenue from individual entrepreneurs (pictures enlarge)

Return of money from accountable persons

Receiving money from buyers