Filling out cash order: cash under control. Expense cash order: example of filling, form

Strict adherence to cash discipline should be a priority responsibility of the economic sector of the enterprise. In this situation, you will need to work with special documents confirming the movement of finances through the cash desk of the enterprise.

One of important elements the primary documentation is an expense cash order, the form of which is presented on our website. The rules by which it is filled out and its form are regulated by law. Knowledge of the relevant regulations will exclude the presence of errors when filling out the highlighted fields and keeping records in this segment of accounting activities.

Correctness of filling

The use of an expense cash order is regulated by Regulation BR 373-P. The legislation also enshrines the concept of this document.

Cash management is the primary document used by legal entities to reflect cash expenditure in accounting.

Authorized persons are obliged to draw up it for each expense transaction related to the movement of cash from the organization's cash desk. For this, an appropriate cash settlement form is drawn up. All actions that can be carried out in such a situation, for example, by an individual entrepreneur, are regulated by the Central Bank Ordinance dated March 11, 2014 "On the procedure for conducting cash transactions SP ".

For enterprises discharged certain rules registration, according to which the responsibilities for filling out the appropriate form are distributed. V different situations the following persons have the right to complete this operation:

chief accountant (if there is this staffing unit);
the cashier of the enterprise;
the first leader or an individual entrepreneur independently.

The order is valid for a limited time. Today it is 1 working day. This means that the amount written out according to the document must be received on the date indicated in it. If there is no such possibility, then a new form must be drawn up.

In order not to make a mistake in registration, you should carefully study the example of filling out an expense cash order. No corrections of the date (strikethrough, blurring with a proofreader, other edits) or other information are not allowed. One copy is enough.

Sample filling out an expense cash order

The lower part must contain the signatures of authorized officials of the company or organization. The number of these people is limited. Cards with their sample signatures must be kept by the specialist issuing funds for this document.

As a rule, the signatories of the RSC are:

cashier and accountant;
the manager who has the right of first signature and the cashier (if there is no accountant on the staff);
the first leader or individual entrepreneur.

Signatures must be placed next to the indicated surnames and initials. The Central Bank allows the execution of cash settlement services only in paper form. Filling can be done using machine input (computer / printer) or a ballpoint pen (documents drawn up with gel pens are not accepted due to their short shelf life). The ink color should be blue (purple) or black. Other colors such as red or green are not accepted.

Read also: Is it obligatory to open a current account for individual entrepreneurs

Cashier functions

The cashier dispensing funds performs the following actions:

First of all, a check is carried out for all the necessary signatures. They are checked against samples from the card, which is always at the checkout.
The amount indicated by the recipe must match the one indicated in numbers, and written without spelling errors.
The supporting documents specified in the CSC form must be available. They are attached to the order.
The data of the recipient of funds (passport information, full name) is verified with those indicated in the completed form.
In the absence of comments by the cashier, funds are issued to the recipient.
The order is sent to the recipient for signature.
After that, the cashier puts a stamp on the front side and certifies it with his own signature.

If the document contains visible corrections or erasures, then such a form should not be accepted for execution.

You need to know that the expense slip should remain in the cashier, and not be handed over to the recipient of funds.

Purpose of disbursing funds

There is a regulated list of circumstances for which the issuance of funds is allowed. These include:

transfer of the required amount to the company's bank account;
issuing an amount to an employee of the company who will perform actions aimed at the interest of the company; in such a situation, the objectives of the event must be indicated (according to the Order of the Central Bank of the Russian Federation No. 1843-U) and the time of the organizational measures;
issuance to an employee of the enterprise for personal expenses;
withdrawing cash from an individual entrepreneur for the needs of a legal entity, where he is the only employee.

A sample of filling out a cash settlement service for payment wages

Document flow for cash management

At the end of the working day, all cash management offices must be registered in the corresponding Journal, according to which their records are kept. Thanks to this procedure, the work of the cashier is monitored so that during audits there are no misunderstandings with the cash balances. The reporting journal is kept in the KO-3 form. Individual entrepreneurs make entries for each RO in the cash book.

The storage process for paper copies is organized by the head of the enterprise or an authorized person by written order.

The form of the current approved document is present in the regulatory enactments. The finished form is drawn up on the basis of the information specified in them.

Rules for filling out the document

The KO-2 form can be filled out both by hand and with the help of special programs that help automate the entry of information into the designated fields of the document. The title must contain the title (full or short), according to constitutional documents. If there are no structural subdivisions, then a dash is put in the corresponding field.

We write the following information in the corresponding columns:

Document Number. The numbering is done "through", according to the serial numbers from the accounting journal and is kept in this way until the end of the year.
OKPO code. It is taken from the document issued by the statistical authorities at the time of the registration of the enterprise.
Date. The current date of issue of funds in an eight-digit format, where the first two digits of the number go, then serial number month in two digits, followed by four digits of the year.
Debit / Credit. Accounting invoices are entered. Legal entities on the simplified tax system do not fill out.
The amount of rubles, kopecks We write legibly in numbers, separating the pennies with a comma.
Issue. The column is filled in in the dative case (to whom?) With the name of the recipient (Ivanov Ivan Ivanovich).
Purpose code. It is required to fill in if the organization uses the coding of expense / receipt transactions.
Base. The type of expense transactions is indicated.
Sum. We indicate the value in words (letters) in rubles, and kopecks in numbers.
Application. The data is entered if there is primary documentation confirming the basis for the issue. The numbers of the documents and the dates of their compilation must be entered.
Received. This field in the document must be filled in by the recipient of the funds himself. Information about funds is entered in words, pennies are indicated in numbers. The recipient's signature is put, the current date and the place is indicated. It is allowed to fill in the data by the cashier.
Issued by the cashier. The information is entered by the cashier himself after the cash is dispensed. There must be a surname with initials, as well as a supporting signature.

Rice. An example of a cash settlement service when issuing money for material assistance

Rice. An example of a cash settlement service for depositing money to the bank

Rice. An example of a cash settlement service for issuing an advance payment for travel expenses

Instructions

The name of the organization and the structural unit (if any) is indicated in the title of the RSC. If there is no structural unit, a dash is inserted.

"Codes" are selected from the Goskomstat certificate. Document code according to OKUD 0310002.

"Document number" is indicated in accordance with the register of incoming and outgoing cash documents (form No. KO-3).

Cash documents are numbered in order from the beginning of the calendar year.

The cash outflow order is drawn up on the day the money is issued from the cash desk, therefore, the date indicated in it is the date of issue of the money. In the document, the date must be indicated in the appropriate column, in Arabic numerals in the following format: DD.MM.YYYY.

Columns "Debit" and "Credit" are filled in by the accountant who will process this primary document.

The column "Debit, structural unit code" is filled in if money is issued in a structural unit of the organization, for example, a store department, a specific retail outlet. Otherwise, the column is crossed out. Otherwise, the column is crossed out.

The column "Debit, correspondent account, subaccount" must contain the account number and, if necessary, the subaccount, the debit of which reflects the outflow of funds from the cash desk of the organization.

The column "Debit, analytical accounting code" is filled in if the use of such codes is provided for in the organization. In this case, the column indicates the code of analytical accounting for the account indicated in the previous column, otherwise a dash is put.

The column "Credit" displays the number of the account, on the credit of which the funds are issued.

Debit and credit are filled by organizations in accordance with the chart of accounts used. Individual entrepreneurs do not need to fill in these columns, because they do not keep records.

In the column "Amount, rubles. Kopecks." the accountant indicates in numbers the amount of money issued from the organization's cash desk.

The column "Purpose code" is filled in if the organization applies the appropriate coding system in its activities. In this case, the code for the purpose of using the withdrawn funds is indicated.

In the line "Issue", the surname, name and patronymic of the person to whom the money will be issued from the cashier are indicated in the dative case.

The line "Basis" indicates the content of the financial transaction.

The "Amount" line is filled in according to the same principle as in the credit slip.

In the line "Application" indicate the attached primary and other documents, on the basis of which money is issued from the cash desk. If money is issued to an employee of a third-party organization, then they must be provided with a power of attorney from their organization to receive money. The power of attorney remains in the documents of the day as an attachment to an expense note or statement.

A formalized cash register must be registered in the journal (form No. KO-3) and signed by the head and chief accountant of the organization (or by a person authorized to do so by a written order of the head). It is worth recalling that the signature of the head on the consumable is not required if his resolution authorizing the operation is already available on the documents attached to the consumable order.

The "Received" line is filled in by the person to whom the money is issued from the cash register. In it, he indicates the amount of money received (rubles - in words, with capital letter, from the beginning of the line; kopecks - in numbers). Below this line, the recipient signs and puts the date of receipt of the money.

When issuing money for cash settlement services to an individual, the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient. On the next line of the debit slip, the cashier writes down the name and number, date and place of issue of the document. It can be any official document containing a photograph and signature of the owner.

It should be noted that the document is indicated regardless of who the recipient of the money is: a representative of a third-party organization or his employee. There are no exceptions here.

The line "Issued by the cashier" is filled in by the cashier only after the money has been issued on the cash outflow order. The cashier must sign in it and indicate his surname and initials.

The documents attached to the consumable are redeemed by the cashier with the inscription "Paid" or a stamp with the date on them.

What is it needed for

An expense cash order (cash register, consumable) is the primary accounting document for processing the issuance of money from the cash desk of an individual entrepreneur or a company (cash register and cash desk are not the same thing). The consumable form has a unified form No. KO-2 (Approved by the decree of the State Statistics Committee of Russia dated 18.08.98 No. 88). It is written out in one copy. It must be remembered that the cash outflow order remains at the cash desk, and is not handed over to the persons who received the money!

RCO can be written out both by hand and with the help of a PC. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made, the document must be redone.

Receipt of money to the cashier is made out using cash receipts (PKO).

In October 2013, a Universal Transfer Document (UPD) was developed, which combines in one form an invoice, a TORG-12 (TN) consignment note, an invoice for the release of materials to the M-15 side, an act of acceptance and transfer of fixed assets OS-1, consignment note (TTN).

Receipt and debit orders are unified forms approved by Goskomstat for use by organizations or individual entrepreneurs using cash. Depending on what function they have in the organization's cash desk - income or expense - there is an incoming cash order and an outgoing cash order. Let's take a closer look at each of them, what it is for, what function it carries and when it is necessary to issue it.

When is the Receipt Cash Order (PKO) filled in?

When cash is received at the cash desk of an organization or individual entrepreneur, it is necessary to reflect the fact of this business transaction in the accounting accounts. And for the posting of cash, there is a cash receipt order.

It is compiled according to a unified one in a single copy and signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

A cash receipt order consists of two blocks:

PKO itself;
A receipt, which, after filling, is torn off and given to the person who deposited money in the cashier.

It is possible to write out a parishioner either manually or using a computer. Corrections in the receipt order are not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

On the second block of the PKO "Receipt", after filling out, the seal of a legal entity or an entrepreneur is put. There is no need to stamp so that half of it goes to the cash receipt order and the other half to the receipt, now there is no.

In what cases is the Receipt cash order filled in?

We fill out a cash receipt order when:

contribution by the founders of their share in the authorized capital;
receipt of proceeds in the cashier. If you use a cash register in your work and during the day you knock out cash receipts for customers, then you do not need to draw up an incoming cash order for each punched check, only one PKO is credited with the total amount at the end of the work shift;
return of borrowed funds. If your organization or individual entrepreneur gave a loan to a legal entity or individual, and the loan is returned to the organization's cashier;
return from the accountable person. Your organization gave the employee money for the account, the employee bought what he needed and brings the rest of the advance to the cashier of the organization or the entrepreneur;
withdrawing funds from the current account of a legal entity. If you withdraw funds from the organization’s current account for wages, household needs, etc., then these funds must first be credited to the organization’s cash desk.

The procedure for filling out the Receipt cash order

Now we will consider step by step the procedure for filling in each field of the Receipt cash order.

Rosstat website.

The current date is set in the "Compilation date" field, since the cash receipt order is drawn up at the time of the business transaction.

Columns "Debit" and "Credit" are filled in in accordance with accounting entries and drawn up by the accountant. But, by default, the column "Debit" is filled in with 50.1 - since this is the account of the organization's cash desk. The column "Credit" may contain one of the following accounting accounts:

75 "settlements with founders" - when the founders contribute a share in the authorized capital;
51 "settlement accounts" - when withdrawing funds from the current account;
71 "settlements with accountable persons" - when returning an unused advance from an employee;
62 "settlements with buyers and customers" - upon receipt of payment from the buyer at the cash desk of the organization;
90.1 “proceeds from sales” - when posting proceeds per shift using cash registers.

The field "Amount" reflects the amount deposited in the cashier. In this case, the indication of kopecks and rubles is divided by the symbol "-".

In the "Accepted from" field, either the full name of the contributor is written in the genitive case (answers the question - from whom?), Or the full name of the legal entity or individual entrepreneur and full name of the contributor natural person also in the genitive case.

In the "Basis" field, the basis for depositing funds is entered: contribution to the authorized capital, proceeds from sales, receipt of cash from the bank, payment for goods / services according to invoice No. (contract No.), etc.

In the "Amount" field, the amount of funds to be deposited is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the PKO, then in the “Amount” field, you must indicate only the full amount in words without specifying kopecks. Reduction of rubles and kopecks is not allowed. If the amount includes VAT, then it is written “including VAT, VAT interest rate and VAT amount”.

In the "Application" field, the primary documents are entered, on the basis of which the money is entered.

The bottom two lines contain the signatures of the cashier and the chief accountant.

The "Receipt" block is filled in the same way as the "Receipt cash order" block. A seal is put, torn off along the line and given to the depositor.

A sample of filling out a Receipt cash order (PKO)

Click to enlarge

When is the Cash Outlet (RCO) filled in?

By analogy with an incoming cash order, an outgoing cash order is filled in the case when money needs to be received at the organization's cash desk.

Cash register is compiled according to a unified single copy and stored in the organization's cash book.

An outgoing cash order will consist of only one block - the outgoing cash order itself. Signed by the chief accountant, accountant, accountant-cashier, organization cashier or other authorized person.

You can write out a consumable either manually or using a computer. Corrections in the issue note are not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

In what cases is a cash outflow order filled out?

We fill out an expense cash order when:

the need to issue to accountable persons for the purchase of the necessary goods or materials for the organization;
issuance to accountable persons for personal and travel expenses;
delivery of cash to the bank to the settlement account of the organization;
payment of wages (advance) to employees in cash at the cash desk;
payment of dividends to founders.

The procedure for filling out an Expense cash order

Now we will consider step by step how to correctly fill out an expense cash order.

In the field "Organization" we write the full name of the legal entity or individual entrepreneur according to the statutory documents.

In the "Structural unit" field, the department that issued the order is registered. If the organization or the individual entrepreneur does not have a subdivision, then a dash is put.

In the field "by OKPO" we enter the OKPO code issued by the statistics authorities. If you do not know your code, you can find it out on the official website of Rosstat.

The field “document number” is assigned from the first number, starting from January 1 of the new year and has continuous numbering throughout the year until December 31. The organization has the right to use prefixes for numbers.

The current date is set in the "Compilation date" field, since an expense cash order is drawn up at the time of the business transaction.

Columns "Debit" and "Credit" are filled in in accordance with accounting entries and drawn up by the accountant. But, by default, the column "Credit" is filled in 50.1 - since this is the account of the organization's cash desk. The "Debit" column may contain one of the following accounting accounts:

70 "payroll settlements" - when making payments to employees of the organization in cash;
51 "settlement accounts" - when depositing funds to a settlement account from the organization's cash desk;
71 “settlements with accountable persons” - when an employee is given an advance for the needs of the enterprise or travel expenses;
60 “settlements with suppliers and contractors” - when paying to suppliers in cash.

The field "Amount" reflects the amount deposited in the cashier. In this case, the indication of kopecks and rubles is divided by the symbol "-". Or, if you have full rubles, you do not need to indicate a penny.

The field "Purpose code" is filled in only if the organization uses the coding system.

In the "Issue" field, either the full name of the person to whom the cash is issued in the genitive case (answers the question - from whom?), Or the full name of the legal entity or individual entrepreneur and the full name of the recipient of the individual are also written in the genitive case.

In the "Basis" field, the basis for the issuance of funds is entered: payment of dividends, payment to the supplier, collection, payment for goods / services according to invoice No. (contract No.), etc.

In the "Amount" field, the amount of the issued funds is written in words with a capital letter, the kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the cash settlement, then in the “Amount” field you must only indicate the full amount in words without specifying kopecks. Reduction of rubles and kopecks is not allowed.

The main form drawn up when issuing cash from the company's cash desk is an expense cash order (CKO). It must be filled in every time money is spent in the course of economic or other activities. The procedure for conducting cash transactions allows not to apply cash settlement services only to entrepreneurs who keep records in a simplified version.

The normative act, which came into force in 2014, determines that not only the standard KO-02 form can be applied, but also its own forms developed taking into account the needs and characteristics of the activity.

An expense note can be drawn up by an accountant, including a chief accountant, a cashier, a company manager (in the absence of accounting at the enterprise), or a hired specialist hired under a work contract. In this case, all the necessary signatures are affixed by the director of the organization.

A form purchased from a printing house can be used, as well as completed using specialized programs. The consumable must not contain any corrections, otherwise it will be invalidated. If a mistake is made, the document must be reissued in the correct version.

The basis for spending money, with the exception of wages, is the employee's statement signed by the director of the company indicating the direction of spending.

The written form is presented to the cashier, who accepts it, checks the correctness of filling, the presence of all the necessary signatures. Then he records it in the logbook.

Before issuing cash, an official must request an identity document from the recipient. After checking with him, the cashier enters the details of the passport or other document in the appropriate columns. Then the cashier transfers the funds to their recipient, who needs to recalculate them and, if the amount is correct, sign the consumables.

Important! If money is issued to an authorized person, then the power of attorney is checked along with the passport, after which it is applied to the cash settlement desk.

Employees can be paid wages based on payroll or payroll. In this case, when they are closed, issue orders for the total amounts are also drawn up. Then the document is handed over to the cashier, who puts the stamp “Paid” on it. Together with the cashier's report at the end of the day, the cash settlement is submitted to the accounting department.

Pay attention! Employees who were given money for or for the implementation of business expenses must report on the fact of their spending. Acceptance of money at the cash desk is carried out on the basis.

Expense cash voucher sample filling

Consider a sample of filling out a cash register.

At the top of the document, the name of the company and its code are written according to the OKPO directory. If the form refers to any specific division, then its name must be indicated below. Otherwise, "-" is used here.

To the right of the name of the document "Cash voucher" is written the serial number and the date of its execution. The latter should have the form DD.MM.YYYY.

The following table contains accounting data - correspondent accounts for debit and credit, codes of structural divisions and analytical accounting - if they are used in the enterprise. Then the amount of cash settlement is recorded in figures. The field "Purpose code" should be filled in only if the company has developed and uses the required coding system.

In the "Issue" field, write down the full name and surname. the person to whom funds are released from the cash register. It is not allowed to enter the name of the company here.

V field "Base" the reasons for the issuance of money are indicated. For example, "Salary", "Change to the bank", "Daily allowance", etc.

In the "Amount" field, the amount of the document is written in words.

V field "Application»Indicate the names of the documents on the basis of which this operation is performed - the employee's statement, payroll, receipt, etc.

Then the document is signed by the head of the company and the chief accountant, who put their personal signature.

Important! Below, the recipient of the funds must write the amount received manually in words and without abbreviations, put the date of receipt and personal signature. Then the full details of the identity document are indicated - passport, foreign passport, military ID, etc.

The cashier's order is signed by the cashier's employee. Further, all expense and income transactions are entered into.

Nuances

If funds are issued legal entity, then in the field "Issue" the personal data of the employee - representative are indicated. In the "Application" field, you need to write down the details of the power of attorney to receive money, which is attached to the expense order.

When depositing cash to the bank, in the “Issue” field, you cannot write “Delivery of proceeds”, since this contradicts the procedure for conducting cash transactions. There you need to indicate your full name. the employee who performs this action, he also signs in the document for receiving money.

The issues of organizing and conducting cash transactions are relevant for entrepreneurs who make payments in cash. Changes in the application of CRE, in particular, the introduction of online cash registers, entailed a number of adjustments in the accounting procedure for cash transactions (Instruction of 06/19/2017 N 4416-U, which entered into force on 08/19/2017). Learn about the main changes in the organization of cash transactions, repeat the main points of registration of an expense cash order and download a free cash flow order (2019 form).

The procedure for conducting cash transactions with cash on the territory of the Russian Federation is established by the Bank of Russia. The procedure is uniform and mandatory for legal entities.

Basic requirements of the Bank of the Russian Federation

It is necessary by an administrative document (Order) to establish a limit on the cash balance at the cash desk, which is calculated using a formula in accordance with the Directive of the Bank of Russia.

Important: Small businesses and individual entrepreneurs in accordance with the Letter of the Federal Tax Service of Russia from 07/09/2014 N ED-4-2 / 13338 may not set a cash balance limit.

All cash transactions are recorded in cash documents and reflected in the cash book. So, operations on the receipt, outflow of cash are drawn up by incoming or outgoing cash orders (you can draw up one PKO and one cash settlement after closing the shift).

The receipt and issue of cash is reflected in the cash book (CC), entries are made in it for each PKO and cash register. At the end of the working day, the cashier verifies the cash at the cash desk with the balance of the cash register, certifies the entries in it with a signature. If there is no movement of money at the cash desk during the day, an entry in the CC is not made.

PKO, RKO and KK can be issued on paper or in in electronic format... It is not allowed to correct electronically executed documents after signing. You can make corrections to paper documents by indicating: the date of the correction, the signatures of the persons who drew up the corrected document with surnames and initials. Control over the maintenance of QC is carried out by the chief accountant.

Important: individual entrepreneurs may not draw up cash documents and not maintain QC (clause 4.1 Bank of Russia Instructions 3210-U).

Cash transactions can be carried out by a cashier appointed from among the employees of a legal entity or individual entrepreneur, or by the manager himself. Acquaintance with the duties and rights is carried out against signature. The cashier must have a seal with the details to confirm the operation and samples of signatures of persons entitled to sign cash documents.

Let us consider in more detail the procedure for processing cash withdrawal operations from the cash desk: depositing cash proceeds to a current account, issuing wages and other payments to employees, issuing accountable amounts, etc. You can download an expense cash order (word form) for free at the end of the article.

Procedure for registration of operations

Cash withdrawal on account	carried out on the basis of an administrative document of a legal entity or individual entrepreneur, or an application of an employee an advance report is drawn up no later than three days after the day of expiration of the period for which cash was issued against the account, or from the day of going to work can be carried out until the full repayment of the amounts previously issued to the account
Delivery of cash proceeds to the bank	without collection: a person specially authorized to deposit money to the bank is appointed by the order of the head. For such an employee, a cash register is issued with a reflection in the QC, in column 2, full name. an employee with the inscription "To be credited to the current account of the organization in such and such a bank" with the participation of a collector: a cash settlement is issued for the employee who handed over a bag with money to the collectors. In the line “Basis” of cash settlement we write “For transfer to the collectors for crediting to the current account in the bank (name of the bank)”. A cover sheet is drawn up (consists of a statement, invoice, receipt). The statement is put into a bag with cash, which is sealed and handed over to the collectors with the invoice. The employee will have a receipt stamped and signed by the collector
Cash withdrawal for salary	the amount required for payment of wages is established on the basis of payroll the term for issuing money is determined by the head and indicated in the statement issuance is carried out with a signature in the statement
Other issues	the cashier requires a passport or a power of attorney from the recipient of the money (the original or a copy of the power of attorney remains at the checkout)

All cash withdrawal operations from the cash register can be issued by the cash register according to a unified (not mandatory for use from 01.01.2013 in accordance with Federal Law N 402-FZ"On accounting") form No. KO-2. You can download a sample cash voucher for free at the end of the article.

The cash settlement service is drawn up with an entry in the book on the day of the actual issue of money.

Expense cash order (example of filling)

Filling in cash register

On the line "organization" the name of the legal entity is indicated in accordance with the data of the Unified State Register of Legal Entities.

If the organization has branches, representative offices or other separate subdivisions, codes can be assigned to them. In this case, the line "structural unit" indicates the name of such a unit in accordance with constituent documents, and in the column "Code of the structural unit" the code of such a unit is indicated.

Obligatory numbering of cash registers is not legally established. When deciding on numbering, the order should be established by a local act.

Date of preparation of cash register - the date of cash issue from the cash desk.

The column "Debit" indicates the accounting accounts on which cash withdrawal transactions are to be reflected. Examples of operations are shown in the table below.

The column "Credit" indicates the cash flow account at the cash desk for the accounting account 50.01 "Cash desk of the organization".

The amount of funds received is indicated in figures in the column "Amount, rubles kop." and in words in the corresponding lines of the order. The entry is made from the beginning of the line with a capital letter.

The column "Target Purpose Code" is filled in only if the funds of targeted financing have been received by the cashier.

In the line "Issue", fill in the full name of the recipient of the money.

In the line "Basis" - the content of the business transaction (for example, for crediting to the account of LLC "VID" in the Bank of PJSC "Svet")

In the line "Appendix" - the name and details of the primary documents (consignment note, act of acceptance and transfer, decision to pay dividends, order to pay material aid, etc.).

In the line "By" - the recipient's passport data and the details of the power of attorney (if any).

After the money is issued, the cashier signs the cash settlement and keeps it for himself along with the original or a copy of the power of attorney (if the recipient acts on its basis).

An approximate list of transactions reflecting the issuance of funds

Organizations using special programs for accounting, fill in the mandatory data of cash management, taking into account technical capabilities included in the program data.

It is possible to fill out an online cash flow order using some Internet resources or download a cash flow order (filling sample 2019) in the annex to the article.