Account cash warrant: sample and form

The primary document (KO-2) of securities accounting is an expense cash warrant (RKO). Issuing money from the cash desk of the organization, the cashier draws up a form. The document itself is written out by an accountant or other responsible person in a single copy.

Application of cash register

RKO form accepted by the Ministry of Statistics. An order is issued when cash is issued to an employee of the company. And it doesn’t matter if the employee is on staff or not.

The cashier fills out an expenditure cash warrant upon receipt of funds from the cash desk in order to transfer them to a bank employee for crediting money to the company account. Form KO-2 is required if the total amount is paid to staff on a payroll or payroll sheet.

When processing the document corrections, blots are not allowed. If they are present, then the form is rewritten again.

Cash Disbursement

According to the form of the expense order, salaries, funds to suppliers for paid goods and other services are issued.

Before filling out an expense cash warrant and issuing funds, the cashier is required to verify the authenticity of the signature of the head and accountant of the organization, allowing the issuance of a certain amount.

If acts, invoices, statements and other papers with a permissive signature of the director of the company are attached to the consumable, then its signature on the form is optional.

The cashier must issue funds under an identity document. The receipt of money by third parties is allowed by proxy. If the recipient is an individual, then the document is notarized.

The party receiving the money shall personally write down the amount in writing in the invoice. The name, series, ID number and signature are indicated. If there is no signature on the order, then the amounts posted will be entered as shortage and collected from the cashier’s salary.

The maximum amount to be issued in cash is 100 thousand rubles. Funds exceeding this value are drawn up by bank transfer.

After payment, the cashier signs an expenditure cash warrant. The stamp “Paid” is put in the form and accompanying papers, the date is indicated. At the end of the working day, information from credit and debit orders is transferred to the cash book.

Rules for registration

When filling out an order, corrections and blots are not allowed. If an error is detected in the document, then the paper is rewritten on the basis of the accountant’s certificate, which essentially indicates the essence of the inaccuracy and the need to correct it.

Form KO-2 - account cash warrant. The filling rules are observed in accordance with the design of the primary accounting documentation.

Sample design

1. The table "Codes" affixed OKPO organization.
2. The name of the company in accordance with the Charter is indicated at the beginning of the document. Putting the date of registration of the form.
3. The line “offsetting account, subaccount" - debit, that is, fixing the accounting entries.
4. “Credit” - an account for cash accounting.
5. The column "Sum" contains the meaning in words and numbers.
6. The section “Purpose Code” is put down if the company has a coding system (cash withdrawal purpose). If the system is absent, then a dash is put.
7. The line “Issue” is the name of the company or the initials of the person with whom the calculations are being made.
8. In the line "Basis" indicates the transaction: salary, payment with suppliers and other actions. The phrase "personal needs" is allowed if the amount is given for travel expenses.
9. Section "Appendix" - listing of documents attached to the order.
10. Account cash warrant (sample fill) contains lines for signatures of the enterprise administration: director and chief accountant.
11. In the column "Received" the recipient indicates the amount. Signs on the document and sets the date.
12. In the “By” section, the details of the document are affixed - confirmation of the issue of money.
13. After issuing the amount, the cashier signs the transcript on the form.

Electronic form

According to standardized forms, a cash register warrant can be issued in electronic form. KO-2 is conducted in the software products “1C: Accounting”, “BukhSoft” and other specialized applications.

The form is filled out, printed on the printer before issuing funds. The order is signed by the administration of the organization. The recipient indicates the required amount, puts his signature and date. The cashier signs on the form after issuing the money.

The date of preparation of the form should correspond to the day when the transaction for the issuance of funds occurred.

The expense document is not issued to persons who received the money. The form is registered in the journal KO-3 - a book for storing credit and account orders. The number of cash registers is affixed according to priority. The cash withdrawal operation is recorded in the cash register KO-4 with the obligatory indication of the number and date of the consumable.

It is allowed to issue money in both national and foreign currencies.

Download account cash warrant (form)