Where is PKO applied?

Regardless of the organizational and legal form, each enterprise is required to maintain accounting and tax records. From the orders of the leadership and the chosen system (USN, UTII, ETSO) depends on the completeness of its conduct. In any case, the basis for the introduction of accounting information in the records are documented business transactions. The cash receipt is the primary accounting document reflecting cash flow in the cashier's office. All organizations engaged in cash transactions are required to record the movement of funds on account 50 "Cashier". For the receipt of specific amounts, the incoming cash orders are used, and for expendable operations, they are consumable. In parallel, a cash register is installed to account for cash. The accounting data for the active balance account 50 and the register of cash receipts should be comparable at the end of each working day.

The incoming cash order is filled in strict accordance with the form approved by the State Statistics Committee of the Russian Federation on August 18, 1998, by Resolution No. 88. The unified form of the KO-1 is used for the automated accounting system and for filling manually. The uniform form of the PKO consists of two parts, which contain an unambiguous confirmation of the fact of making cash. A detachable part is a receipt, which is issued to confirm the deposit of a certain amount by an individual. The information contained in it is confirmed by the signatures of the chief accountant and the cashier who accepted the funds. An obligatory condition for the authenticity of the document is the seal on the incoming cash order: most of the print is located on the receipt, but necessarily a small fragment must be printed on the PKO. The main part of the warrant remains in the organization, certified by the signatures of the cashier, the head (in the absence of accounting), the chief accountant or an employee authorized to sign on the basis of the order. PKO is a document in which corrections are not allowed, therefore, its completion must fully comply with the approved standards and reflect reliable data.

Filling procedure

Filling out the PKO should be given special attention, since the cashier is liable for the contents of the cash register and the reliability of the documents that it signs. Also, the incoming account is checked carefully by the chief accountant of the enterprise, since the error is reflected in all registers of accounting, management and tax records when the correspondent accounts are incorrectly filled. Filling of the FOS takes place in stages, from the first line of the form, in the following sequence.

Step-by-step instructions for filling out the PKO

  1. Name of company. This line indicates the legal form of the enterprise and its name, which must comply with the data of the Unified State Register of Legal Entities in full or in abbreviated form. The structural subdivision of the organization is registered in case of its presence, otherwise a dash is placed.
  2. The serial number of the document is entered in accordance with the register of PKO registration, which is formed from the beginning of the calendar year.
  3. In the date column the number of the actual receipt of funds is entered, the record format is standard for DD documents. MM. YYYY.
  4. Cells for indicating correspondent accounts can be filled not by the cashier, but by the accountant, who further reflects this information on the accounts and registers of accounting. In the line "Debit" the account 50 "Cash desk" is reflected, it is possible to use the cash register or analytical sub-account prescribed in the accounting policy of the enterprise. To fill the "Credit" line, you need to know the source of the funds receipt.
  5. The amount received at the cashier is prescribed in figures with the indication of kopecks.
  6. The next column is filled in case of using destination codes in the enterprise; if this information is not registered in the accounting policy, then a dash is placed.
  7. Further it is prescribed, from whom the specified amount is accepted. When making money, the employee of the company records his surname and initials; if the amount is paid by an individual representing a third-party company, then it is necessary to indicate the full name of the counterparty's organization, and the data of the individual and the number of his power of attorney can be specified in the annex.
  8. The basis for the receipt of cash can be a contract with a counterparty, an order of the head of the organization, an advance report, etc., depending on the source of receipt.
  9. The amount in words, you can write kopecks in numbers. When this line is filled, the text-free field must be marked with a dash to exclude the possibility of a supplement.
  10. When an enterprise works with VAT, its amount is indicated in the line "Including"; if the tax is not paid or is not included in this amount, a dash or "Without VAT" is entered.
  11. The annex specifies additional documents, for example, the number and the date of the power of attorney for an employee of another organization, the number of the shipping document paid by the buyer, the date and number of the order for reimbursement of damage to the employee, etc. The receipt of the PQO must completely duplicate the information contained in the warrant. After filling, it breaks away and is transferred to the person who made the money, sometimes it is possible to confirm cash receipt by cash receipt (if the company has a cash register). The form of the receipt-cash warrant in the accounting programs is identical to the typographical forms, the same is the order of their filling.

The main sources of cash in cash

  • Settlement account of the enterprise.
  • Partial or full payment from customers.
  • Refund of the reporting amount.
  • Receipt of funds from other debtors and creditors.
  • Funds received from branches / units.
  • Return of the loan given to the employee.
  • The amount overpaid to suppliers.
  • Repayment of arrears arising from the inventory, etc.

Who has the right to sign an incoming cash order

All cash documents, including PKO, have the right to sign, on the basis of Regulation-373 P, the following persons:

  • chief Accountant;
  • an accountant authorized to sign on the basis of an order;
  • cashier;
  • head of the enterprise.

Any accountant is entitled to fill out the form. The cashier signs the document after receiving the specified amount in the cash department of the organization and carefully checking the completion of the document. If there is no accountant in the staff or his temporary absence in the workplace, the manager of the enterprise can issue and sign a cash order.

Movement of PKO in the accounting ledgers

PKO after the conduct is reflected in the cash book, which is filled by the cashier on a daily basis. To reconcile all the cash documents received for the day with the actual availability of funds in the cashier's office, the cashier keeps this book. When you draw up the next sheet, you enter information about all incoming cash orders and consumables. At the beginning of each day, the balance on the cash register is recorded, which at the end of the day is recalculated taking into account all receipts and expenditures. Control over the timely entry of entries in the cash book and the reliability of the information reflected by the chief accountant or the head of the enterprise who signs each sheet of the cash book.

PSC in automated accounting

When an enterprise uses an automated accounting system, which is currently the rule, and not an exception, the process of filling out the SSP is much simpler. The programs by which organizations maintain accounting, management and tax accounting allow the automatic filling of most of the documentation. Each document filled in the program is carried out (passes through all relevant registers) and is printed out. With the use of specialized programs, the possibility of incorrect filling of not only cash, but also all accounting forms is significantly reduced.