Every owner of an enterprise is obliged to realize responsibility when using cash. The basis is the correct conduct of all actions with cash on hand. In this respect, certain criteria should be strictly observed. Cash discipline provides for properly issued documents and any monetary turnover of the enterprise. For example, to fix all cash expenditures, the relevant document is used. Its significance is significant. This document is an out-of-pocket cash order. About this further in more detail.
What is an out-of-pocket cash order?
The answer to this question is simple. Among the basic documents for fixing cash flow movements, a cash receipt and a cash order are allocated. They are absolutely not tied to the implementation of the maintenance of all accounting. For them, only paper carriers are used because such papers need personal signing of responsible persons. This is important to know. Also, a cash receipt warrant must be signed by the entity that receives the funds. Currently, it is prohibited by law to certify these documents with the help of an electronic digital signature.
The form of the cash dispensation order is a certain stage of issuance of cash from the cashier.In this document, in addition to the amount, the identity of the beneficiary is also indicated, and the grounds for issuing money are also noted. The form of this order (KO-2) is unique and approved for mandatory application by all PIs. It is used by organizations that have cash and perform corresponding operations on it. The form of the spending order does not apply to strict accounts and can not be a substitute for them, but it is subject to mandatory registration in the registration journal for outgoing and incoming cash orders.
When completing this document, you should follow certain rules. This action is regulated art. 14-21 "Procedure for conducting cash transactions in the Russian Federation". It is possible to issue money from the cashier's office only if the corresponding order is filled in. It means accounts, payroll and other relevant materials that are subject to strict accountability.
A cash order warrant must be signed by persons who are responsible for maintaining this documentation. This is important to know. They are understood as cashier, accountant and director of the company. At the same time, it should be taken into account that the head of the organization can not sign this form in the event that it is accompanied by acts of work carried out, accounts, statements and other materials that have his resolving resolution. To receive money under this order, the person issuing them (the cashier) should present a passport or other document that certifies the identity of the recipient. This is an important condition. In this case, the passport data are indicated in the form of KO-2. Also in this case, the recipient will need to write a receipt about the receipt of funds. Its presence is mandatory. If the specified order is issued without it, the cash funds issued by the cashier will be considered a shortfall, as a result of which they are fully charged with the person in charge. Also, according to the specified order, it is possible to receive cash by proxy. In this case the full name of the recipient is indicated in the form. In the form of KO-2, the issuance of money can be made as early as the day of writing this document. Registration of the indicated form is carried out in one copy. He is at the enterprise. Also it is necessary to register the cash order order in the journal KO-3.
There is a document in which all the features of filling in the form are indicated. The procedure for conducting cash transactions of the RF determines all aspects of the design of cash orders. Only executives, a senior accountant or an IP can fill in and sign these banks. To make a cash order is allowed in typewritten text. But the laws of the Russian Federation do not mention restrictions on the form of filling. Hence, handwritten text is also allowed to use. Only it should be readable. If the order is filled incorrectly, then it is considered invalid. Particular attention should be paid to the column "Founding". This is important to consider. As statistics show, it is often not taken into account. But it, as well as the rest, is mandatory for filling and forms a very important part of the order. If in this column the basis is the salary, then it is necessary to take into account all taxes and payments.
How to fill out an out-of-pocket cash order?
There is nothing complicated. Do you need to fill out an expense order? The form 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 column "Date of compilation" you need to enter the date when the money will be issued from the cashier.
- "Debit" - the number of the corresponding account taking into account the funds. It can take different values depending on where the money goes.
- "Credit" - the account of cash accounting.
- "Amount" - the amount of cash to be issued (indicated by numbers).
- "Issue" - the data and the name are given here. recipient.
- "Foundation" - the essence of the operation is displayed. That is, based on what you need to give money. For example, the payment of wages.
- "Amount" - the amount of cash to be issued (indicated in words).
- "Appendix" - a list of all additional documents is provided: the materials that are attached to this form are indicated. In this column, you must specify the document number and date.
The recipient is required to write down the full amount of cash in words. Also, you should put your signature and date. Then the document proving the identity of the recipient is indicated.
Features of filling
In many sources, there is a step-by-step instruction on the design of a cash order warrant. However, not all entrepreneurs take this with great responsibility, taking into account all the features of the process. For example, the filling of a cash order occurs only before the cash is issued. We must not forget that the necessary sum of money is recorded by the recipient himself. This moment is in most cases violated by the IP itself. Also it should be remembered that this sum is written in a printed way. When you receive money by proxy, you also need to be careful when filling out the form. This process should be clearly described in the document. Duplicates of a cash order should not be in any case. It is made in a single copy. Corrections or blots are strictly prohibited. Since the warrant is an official document, printing is an obligatory attribute. But it is not necessary when creating a RCO. Especially if you attach to it other documents certified by the seal (they may be attributed to the materials of primary accounting). Printing becomes unnecessary when the receipt of funds is from a legal entity.
The cash order warrant for the salary needs to be properly filled in and compiled. Each employee of the enterprise can be paid a salary on an individual cash order. However, there is another option. It provides that for one order a list of several employee-recipients can be drawn up. 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 have considered the special moments of issuance of such a document, as an out-of-pocket cash order. It is useful for all PIs to have a ready-made sample with correctly filled 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 inspections. This is one of the most important factors of doing business.