Filling out a cash order: cash under control. How to deposit the balance of funds to the bank Basis for the cash receipt order depositing to the bank

02.01.2024

What it is

Expenditure cash order (RKO)- this is one of the cash discipline documents that is drawn up at each extradition cash from the cash register. The RKO is formed in one copy by an accounting employee and signed by the head of the organization, the chief accountant, the cashier and the person receiving the funds.

note, starting from June 1, 2014, a simplified procedure for maintaining cash discipline has been in effect, according to which individual entrepreneurs have more not obliged draw up cash documents (PKO, RKO and cash book).

RKO form (form KO-2)

Expense cash order (form KO-2), valid in 2019:

download the form in word format;
download the form in excel format.

How to fill out RKO

Instructions for filling out the cash receipt form

In line "Organization" the legal form is indicated (LLC, CJSC, etc.) and the name of the organization (for example, LLC “Company”).

In line "OKPO code" it is necessary to indicate the OKPO code in accordance with the notification received from Rosstat. If the code has not been assigned, put a dash.

In field "Document Number" the serial number of the cash register is indicated (the numbering of incoming and outgoing cash documents during the year must be continuous, and start anew from the beginning of the next year).

In field "Date of preparation" the date of issue of money from the cash register is indicated in the format DD.MM.YYYY (for example, 03/05/2019). RKO must be issued on the day the money is issued from the cash register, so the date of issue of money and the day the order is generated coincide.

Block "Debit":

In the column "Structural unit code" indicate the code of the division of the organization issuing cash settlements (if the organization does not have structural divisions, put a dash).

In the column “Corresponding account, sub-account” the account number is indicated, the debit of which reflects the issuance of money from the cash register in accordance with the chart of accounts:

51 – delivery of money to the bank for crediting to the current account;
60 – settlements with suppliers and contractors;
70 – settlements with employees regarding wages;
71 – settlements with accountable persons;
73 – settlements with employees for other transactions;
75-2 – settlements with founders for payment of income.

Count "Analytical Accounting Code" filled in only if the corresponding codes are available.

In the column "Credit" the number of the accounting account is indicated, the credit of which reflects the issue of money from the cash register (as a rule, this is the account 50.1 – “cash desk”).

In the column "Sum" The amount of money dispensed from the cash register is indicated in numbers.

Count "Destination Code" filled out if the organization uses the appropriate coding system in its activities. In this case, the code for the purpose of using the retired funds is indicated.

In line "Issue" The full name of the individual is indicated (in the dative case, for example, Ivanov Ivan Ivanovich) or the name of the organization to which funds must be issued.

In line "Base" it is necessary to indicate the basis for issuing money from the cash register, for example: "Issue of financial assistance" or "Depositing money to the bank" etc.

In line "Sum" The amount of money dispensed from the cash register is indicated in words. In this case, rubles are written with a capital letter, and kopecks with numbers. In empty fields you must put a dash.

In line "Application" the attached primary documents are reflected, indicating their numbers and dates, on the basis of which money is issued from the cash desk (powers of attorney, receipts, orders, statements, etc.).

Note: the manager does not have to sign for the cash register if he makes an authorization inscription on the attached documents to the cash receipt order.

String "Received" filled out by the person to whom money is given from the cash register. In it, he indicates the amount of money received (in this case, he needs to write rubles in words with a capital letter, and kopecks in numbers). Next is his signature and the date of receipt of the money.

When issuing money via cash register, the cashier must check identity document recipient (passport or other document). The cashier indicates the name, number, date and place of issue of this document in the corresponding line of the cash register.

Line "Given out by the cashier" filled in by the cashier only after the cash is issued via cash register. In it he puts his signature with a transcript (last name and initials).

Fully filled the order remains in the cash register enterprise (and not handed over to the recipient of the money) and serves as confirmation that the funds were issued legally.

note, it is prohibited to make corrections in the cash receipt order.

Samples of filling out cash registers in 2019

Below are examples of filling out the cash receipt order form in 2019:

Issuance of money for settlements with suppliers and contractors

Issuing money to provide financial assistance to an employee

Issuing money for further deposit in the bank

Advice from an Expert - Financial Consultant

Photos on the topic

The delivery of cash to the bank is regulated by the relevant legislative framework. In particular, the Procedure for conducting cash transactions and the Resolution of the State Statistics Committee. To deposit cash, a cash settlement order (SCO) is issued, which certifies the fact that money has been deposited from the cash desk to the bank. Just follow these simple step-by-step tips and you will be on the right track in solving your financial issues.

What you need to have- cash settlement order; - money; - announcement for cash contribution; - receipt; - Bank statement.

Quick step by step guide

So, let's look at the actions that need to be taken.

Step - 0
Cash the money that an organization has as a result of its economic activities, according to the so-called cash discipline, must be capitalized in the cash register and handed over to the cash register before the end of the working day bank to her bank account. From delivery Only private entrepreneurs are allowed to deposit cash into the bank. Next, move on to the next step of the recommendation.

Step - 1
To deposit cash at the bank you will need a cash settlement order. Its form N KO-2 is approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88. The RKO is written out in one copy by an accounting employee, and then certified by the signature of the chief accountant and the head of the enterprise. Next, move on to the next step of the recommendation.

Step - 2
Cash is deposited by the cashier or an authorized representative. You can also use the services of collectors by concluding a collection service agreement with the bank. But this service is quite expensive, so large companies usually resort to it, while small ones, as a rule, donate money on their own. Next, move on to the next step of the recommendation.

Step - 3
In RKO, in the “issue” line, the last name, first name and patronymic of the person to whom the money is issued to be deposited in the bank are indicated. In the line “basis” - the content of the financial transaction. As a rule, this is the delivery of money to the bank from proceeds and sales of goods and services. The settlement cash order must be registered in the journal of incoming and outgoing cash documents in Form N KO-3. Next, move on to the next step of the recommendation.

Step - 4
When depositing cash at the cash desk of a banking institution, you need to fill out an announcement for a cash deposit (form No. 0402001), present a cash receipt order and receive a receipt, which the bank teller must give you after receiving the money. The receipt must bear the bank's stamp. Next, move on to the next step of the recommendation.

Step - 5
Afterwards, it, together with the RKO, is attached to that part of the cash book, which is filled out as a carbon copy and torn off. The bank will also issue you a bank statement. After the money is transferred to the current account, the accountant makes an entry debit 51 credit 50, reflecting the transfer of money from the cash desk to the bank.

Only a certain limit of money can remain in the company's cash register. The exception is money intended to pay salaries and benefits. But you can keep them in the cash register for no more than three days, and for enterprises in the Far North no more than 5 days.

Additional information and useful advice from a financial expert

Do not forget that if there is money in the cash register that exceeds the required limit, the enterprise and its manager face a substantial fine.
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In order to understand the concept of “cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”:

Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.

Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.

So, all cash transactions must be accompanied by the execution of cash documents, which is usually meant by compliance with cash discipline.

Cash discipline– this is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The basic rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

According to it, in 2019 the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

L = V / P x N c

V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash receipts occurred). The billing period must be no more than 92 working days

Nc– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, the location, organizational structure, specifics of the activity (seasonality, working hours, etc.) can be taken into account.

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).

Option 2. Calculation based on the volume of cash dispensed from the cash register

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).

In this case, the formula applies:

L = R / P x N n

L– cash balance limit in rubles;

R– the volume of cash issued for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;

P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash withdrawals). The billing period must be no more than 92 working days, and its minimum value can be any.

Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Salaries were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2019 (sample order).

The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and further until you issue a new order.

Simplified procedure

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash register.

In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).

If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).

Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money on account to employees who have not reported on previous advances).

During 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with the attachment of documents confirming the expenses made (KKM receipts, sales receipts, etc.).

Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments

Another important rule of cash discipline is compliance with the restrictions on cash payments between business entities (individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.

All cash in excess of the established limit must be kept in a bank account.

An organization can deposit funds to the bank in the following ways:

Through the organization that is part of the Central Bank of the Russian Federation system (for example, through the collection service).
By independently transferring funds to the operating cash desk of a banking institution.

The list of officials who have the right to deposit funds in the bank is not established by law. However, it would be more appropriate for the organization to have the cashier hand over the cash to the bank and be financially responsible for the safety of the money entrusted to him. According to the Regulations of the Central Bank of the Russian Federation dated January 29, 2018 No. 630-P, credit institutions can provide cash collection services.

Typical wiring

In order to reflect the change to the bank through the cashier or the employee who replaces him, the following posting should be made:

This is exactly the procedure for carrying out this operation that is provided for in the instructions for the chart of accounts (accounts 57, 51, 50).

Registration in accounting

How to document the transfer of funds to the bank? Regardless of how the funds were deposited in the bank, you need to issue a cash receipt order and also make an entry in the cash book. In the cash order, which is issued when funds are spent, you should indicate:

In the “Issue” column - the full name of the employee of the organization who personally collected and handed over the cash to the bank’s collection service employees.
In the “Appendix” column, you should indicate the numbers and dates of preparation of the primary documents.

In the event that funds are deposited at the cash desk of a banking institution, it is necessary to fill out the appropriate announcement for a cash deposit.

The announcement for a cash contribution includes 3 documents:

The ad itself.
Order.
Receipt.

If cash is handed over to collectors, then before their arrival an authorized person (cashier, senior cashier) must prepare the funds, which must be placed in a special bag issued by the bank and draw up the following list of documents:

The authorized person must insert the statement directly into the bank bag containing the cash. Next, the bag should be sealed so that it cannot be opened unnoticed during transportation. The bag containing the cash and the invoice will have to be handed over to the collector.

Also, when transferring funds, the authorized person will have to fill out a special appearance card. When accepting a bag with cash, the collector will have to sign the receipt that is attached to the bag and leave a stamp on it.

This receipt remains with the organization. The procedure for the actions of an authorized person is provided for in the Regulations of the Central Bank of the Russian Federation dated January 29, 2018 No. 630-P At a banking institution, the bank teller will have to reconcile the amount of funds that was actually transferred to him from the organization with the amount indicated in the advertisement. If the amounts are identical, he signs all the documents and gives a receipt to the employee of this organization.

In the same case, if the amounts do not match, then the announcement for the contribution will have to be issued again, indicating the actual amount deposited to the bank. When filling out the announcement again, the cashier of the banking institution will have to cross out the erroneously drawn up announcement for the contribution and leave his signature on the back of the receipt indicating the amount actually accepted by him. The rules for re-filling out the advertisement are prescribed in the Regulations of the Central Bank of the Russian Federation dated January 29, 2018 No. 630-P

If a bank employee, when examining cash, finds questionable banknotes, he will have to send them for appropriate examination, and will also have to draw up the following list of documents:

Order for the transfer of valuables.
The act of opening a bank bag with cash and recalculating funds.
A certificate stating that the questionable banknotes were submitted for examination (2 copies).

The procedure for working with questionable banknotes is prescribed in the Regulations of the Central Bank of the Russian Federation dated January 29, 2018 No. 630-P. If the examination confirms the fact that the bill is counterfeit, then the organization will have to submit a report on the examination performed.

Nuances in the evening

Cash desks that serve their clients after the end of the operating day are called evening. These cash desks carry out operations only to receive funds. The commercial bank sets its own operating hours for such cash desks.

Acceptance of funds is carried out by the cashier, who is supervised by an accountant-controller, or the cashier can accept the money independently, but using a special cash register. Funds received at the evening cash desk are processed on the same day, so that the very next day in the morning they can be used for cash register transactions.

When transferring money to the evening cash desk of the bank, the person depositing these funds will have to fill out the appropriate announcement and hand it over to the controller. Next, the controller will have to reconcile the funds reflected in the announcement and those actually transferred to him, and if everything is correct, he will sign the document.

After this, the controller must register the amount of the contribution in the cash register upon receipt, then the announcement will be transmitted directly to the bank cashier. The bank teller, after accepting the cash, will have to sign the announcement, order and receipt and hand over the receipt with the evening cash register stamp to his client.

Step-by-step instructions on how to donate proceeds:

Pass. The delivery itself must be made in accordance with the requirements of the financial service. The cashier of the organization must select funds from the proceeds after receiving an order to deposit the proceeds. When withdrawing the proceeds, the cashier of the organization may leave part of the cash in order to further carry out cash transactions.
Don't give up. According to the current Directive of the Central Bank of the Russian Federation, namely paragraph 7, paragraph 2 of March 11, 2014 No. 3210-U, legal entities are required to keep funds in a bank account in excess of the limit that was established “at the cash desk”.

The size of the cash balance limit is determined in accordance with the instructions of the financial service. There are no other instructions regarding the mandatory transfer of cash from the organization’s cash desk to a banking institution.

It follows from this that if the organization’s cash desk has an amount less than the established limit, then accordingly there is no need to deposit the funds at the bank.

Should an individual entrepreneur with a patent hand over cash to a banking institution?

Individual entrepreneurs who are on a patent have the right not to use cash registers in their activities. Accordingly, the funds received as a result of carrying out their activities in this particular case, individual entrepreneurs have the right not to hand over to the bank.

How not to hand over these funds?

If an organization does not have a limit on the funds that can be in the cash register at the end of the working day, then this limit is considered equal to zero; therefore, such an organization will not be able to avoid depositing the proceeds into the bank.

If a limit on the cash register is established and the trade proceeds in the cash register do not exceed this limit, then the organization has the right not to deposit funds at the end of the working day.

Attention. Anything over the established limit must be handed over to the bank at the end of the working day.

Conclusion

You can keep cash at the organization's cash desk only if the amount does not exceed the established limit; otherwise, the organization must deposit the funds at the bank at the end of the working day. The only exceptions to the rules are small businesses, which have every right not to set a cash limit (According to paragraph 2 of the Directive of the Central Bank of the Russian Federation No. 3210-U, and paragraphs 1.4 of the Letter of the Federal Tax Service dated July 9, 2014 No. ED-4- 2\13338).

It should be remembered that only small businesses that have not set a cash limit have the right to keep their proceeds in the cash register, regardless of its size, while other business entities are required to deposit funds in excess of the established limit to the bank.