Every company owner is obliged to be aware of the responsibility for using cash. The basis is the correct conduct of all actions with cash on hand. In this regard, certain criteria should be strictly observed. Cash discipline provides for properly executed documents and any monetary turnover of the enterprise. For example, the relevant document is used to record all cash expenses. Its significance is essential. This document is a cash order. More on this in more detail.

What is a cash order?

The answer to this question is simple. Among the main documents for fixing the movements of cash allocate credit and expenditure cash order. They are absolutely not tied to the implementation of the maintenance of all accounting. Only paper carriers are used for them due to the fact that such papers need to be personally signed by the responsible persons. It is important to know. Also, the account cash warrant must be signed by the entity that receives the money. It should be noted that at present, the law prohibits the certification of these documents with an electronic digital signature.

Purpose

The form of the account cash warrant is a certain stage of registration of issue of money from the cash desk.In this document, in addition to the amount, the identity of the recipient is also indicated, as well as the grounds for issuing money are noted. The form of this order (KO-2) is unique and approved for the mandatory use of all IP. It is used by organizations that have a cashier and carry out relevant operations on it. The form of the expenditure order does not refer to strict reporting and cannot be a substitute for them, but is subject to mandatory registration in the register for expenditure and receipt cash orders.

Application

When filling out the specified document should follow certain rules. This action is regulated by Art. 14-21 "The order of conducting cash operations in the Russian Federation." It is possible to issue cash from the organization’s cash office only if a certain order is filled out. It refers to accounts, payroll and other related materials that are subject to strict accountability.

The account cash order must be signed by the persons responsible for maintaining this documentation. It is important to know. Under them mean the cashier, accountant and director of the company. It should be borne in mind that the head of the organization can not sign the said form in the case when it is attached to the acts of work done, invoices, statements and other materials that have his authorizing resolution. In order to receive money on this order, the person carrying out their issuance (cashier) should present a passport or other document that certifies the identity of the recipient. This is an important condition. In this case, passport details are specified in the form of KO-2. Also in this case, the recipient will be required to write a receipt for the receipt of funds. Its presence is mandatory. If the indicated order is issued without it, then the funds that were issued by the cashier will be considered shortage, as a result of which they are fully charged to the responsible person. Also on the specified order there is an opportunity to receive cash by proxy. In this case, in the form indicate the full name of the recipient. According to the form KO-2, money can be issued on the day of this document. Registration of the specified form is carried out in one copy. It is stored in the enterprise. It is also necessary to register the cash order in the journal KO-3.

Filling procedure

There is a document that lists all the features of filling out the form. The procedure for conducting cash operations of the Russian Federation determines all aspects of the design of cash orders. Fill and sign the specified banks can only managers, senior accountant or SP. Making a cash order is allowed by typewritten text. But the laws of the Russian Federation does not say about the limitations of the filling form. So handwriting is also allowed. Only it should be readable. If the order is filled incorrectly, it is considered invalid. Particular attention should be paid to the column "Foundation". This is important to consider. Statistics show that it is often not taken into account. But she, like the rest, is mandatory to fill out and is a very important part of the order. If the basis in this column is salary, then you need to take into account all taxes and payments.

How to fill out a cash order?

There is nothing complicated. Do you need to fill in the expenditure order? The blank in this case contains the following columns:

- As a rule, the numbering starts from one from the beginning to the end of the year.

- In the “Date of Compilation” column, you need to enter the date when the money will be issued from the cash register.

- “Debit” - the number of the corresponding account with account of funds. It may take different values ​​depending on where the money goes.

- “Credit” is a cash account.

- “Amount” - the amount of cash to issue (indicated by numbers).

- “Issue” - the data and full name are indicated here. the recipient.

- “Base” - the essence of the operation is displayed. That is, on the basis of what you need to give money. For example, payroll.

- “Amount” - the amount of cash to issue (indicated in words).

- "Appendix" - provides a list of all additional documents: the materials that are attached to this form are indicated. In this column, you must fully specify the document number and date.

The recipient is obliged to record the full amount of cash in words. You should also put your signature and date. Then the document confirming the identity of the recipient.

Features of filling

In many sources there is a step-by-step instruction on the design of a cash voucher. However, not all entrepreneurs take this responsibility with great responsibility, taking into account all the features of the process. For example, filling a cash order occurs only before the issuance of cash. We must not forget that the necessary sum of money is recorded by the recipient. This moment is in most cases broken by the IP itself. It should also be remembered that the specified sum fits in print. When receiving money by proxy you also need to be careful when filling out the form. This process should be clearly described in the document. Duplicate cash orders in any case should not be. It is made in a single copy. Corrections or blots are strictly prohibited. Since the order is an official document, the seal is a mandatory attribute. But when creating an RKO, it is not necessary. Especially if you attach to it other documents, sealed (they may include materials of primary accounting). Printing becomes unnecessary when funds are received from a legal entity.

The expenditure cash order for a salary needs to be filled out and compiled correctly. Each employee of the company can be given a salary for an individual cash order. However, there is another option. It provides that a list of several recipient employees may be compiled for one order. But in this case, each of them indicates the amount available for payment. With such a correctly filled order, a corresponding statement can be created.

We considered the special moments of the execution of such a document as a cash voucher. It will be useful for all IPs to have a sample of it ready with correctly filled out graphs. It is necessary to study all aspects of its design. Initially, the correct preparation of this document will simplify the calculations and avoid problems during checks. This is one of the most important factors in business.

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