Incoming cash order
One of the documents for registration of cash transactions is cash receipt (unified form No. KO-1). Consider it form and filling... Receipt cash order (PKO) is issued when cash is accepted at the cash desk. It can be issued manually on a letterhead or on a computer. PKO in the form 0310001 is always written out in one copy.
Receipt cash order - form
The receipt form consists of two parts: the main part and the receipt. Both parts are filled in the same way. After the registration of the PKO, the tear-off receipt is transferred to the person who contributes the money to confirm the fact of payment.
PKO is issued upon receipt of money from the current account, receipt of payment for goods or services, return of accountable amounts, receipt of retail proceeds and other cases of cash replenishment.
Corrections in the order are not allowed... In case of an error in filling out the details, you must write out a new document. All incoming orders are registered in the Register of incoming and outgoing cash orders (form No. KO-3).
Receipt cash order - filling
When filling out the form, pay attention to the following points:
- The title indicates the name of their organization or the last name, first name, patronymic of the entrepreneur and the OKPO code. The second line is for the name of the structural unit (if any).
- The numbering of the miners starts from January 1 of the current year. We put the number of the document from the PKO registration journal. The compilation date is the current day, since the PKO is filled in on the day of the operation.
- Debit and credit are filled by organizations in accordance with the chart of accounts used. Individual entrepreneurs do not need to fill in these fields. The amount is indicated in figures in rubles and kopecks. The target code is populated when using such codes.
- If the money is paid by an employee of his enterprise or individual entrepreneur, then his last name, first name and patronymic are recorded in the line “accepted”. When accepting cash from other persons - indicate the name of the organization and the full name of the depositor through which the payment is made.
for instance: accepted from OOO Fantik through Nikolai Nikolaevich Pavlov.- In the line "basis" indicate the content of the operation.
for instance: payment under contract No. 5 dated 10.10.2012 for services; received from the current account for business expenses or wages; return of the balance of the reporting amounts; replenishment of the IP cash register for current activities; retail revenue.- Next, the amount is indicated in words from the beginning of the line with a capital letter. Pennies are written in numbers. If there is VAT, its amount is entered in the line “including” in numbers or an entry “without tax (VAT)” is made.
- The application records the numbers and dates of the attached documents. After receiving the money, these documents are redeemed with a special stamp "received" indicating the current date.
The order is signed by the cashier and the chief accountant, and in his absence by the head (individual entrepreneur). It is enough to indicate the surname and initials in the decoding of the signature.
Upon receipt of money, the cashier or the entrepreneur must check the correctness of all the details, the presence of the signature of the chief accountant, the correspondence of the amounts in figures and words, the attachment of all specified documents.
On the receipt, the cashier puts his signature, the seal of the organization (to capture part of the PKO) and indicates the date of receipt of cash.
Receipt cash order - sample
A sample of filling out an incoming cash order
We will consider an expense cash order, its form and filling below.
The short designation M-4 hides a credit slip form. This document refers to the primary accounting documents and is issued when the warehouse of the enterprise receives any products from suppliers that must be received.
Who draws up a credit slip
Since the direct receipt of incoming goods takes place at the warehouse, then the warehouse employee - the storekeeper or his chief, i.e. a financially responsible person. Receipt order is documentary evidence of the transfer of inventory items from one party to the contract to another.
Files
Basic rules for filling out the M-4 form
Since 2013, this form has not been strictly mandatory for use, however, it is still widely used in enterprises and organizations.
The receipt order has two sides and contains all the necessary information regarding the supplier, consumer and the product itself: its name, grade, size, quantity, cost, etc. (it should be noted that some of the cells can be left blank). If the inventory contains precious metals or stones, then in this document it is necessary to indicate the information from the accompanying data sheet.
When placing an order, mistakes and blots should be avoided, and in case of inaccuracies, it is better to fill out a new form.
According to the rules, the form can be filled in both by hand and on a computer, but in any case, the document must necessarily contain "live" signatures of the supplier's and consumer's representative.
After registration, the number of the receipt note must be registered in the material accounting card and transferred to the accounting department of the enterprise, where it, like other primary documents, must be kept for at least five years.
The document is issued exactly on the day of receipt of goods and reflects the actual receipt. A receipt note is drawn up in one copy, and if there are several deliveries from the same supplier within one day, they can all be entered into one document.
Instructions for filling out a credit slip
It is impossible to say that this type of document may cause some difficulties when filling out, since it has a completely simple and understandable form. The standard form of the credit slip can be conditionally divided into several parts, which contain three tables.
Filling in the "header" and the first table of the M-4 form
The first table is the “header” of the document. First, it specifies the order number for the company's internal document flow. Then the name of the organization accepting the goods is entered, indicating its organizational and legal form (IE, LLC, OJSC, CJSC), the OKPO code (All-Russian classifier of enterprises by them organizations - the code is contained in the constituent papers of the company), as well as (if necessary) the structural unit that issues the order.
Next, the date of drawing up the document, the code of the type of operation (when using such coding), the supplier's warehouse number, its full name, code (if any) and the insurer (if the inventory is insured) are entered into the table. Then, the numbers of the account, the analytical accounting code (if such a system is used), the numbers of the accompanying and payment documents are indicated here.
Completion of the second table of the M-4 form
The second table of the credit slip refers directly to incoming products... First, the name of the product and its nomenclature number are indicated, then the unit of measurement: its code - in accordance with the Unified Classifier of Units of Measurement, and the name (pieces, kilograms, cubes, meters, etc.). Next, information is entered on the number of accepted inventory items (according to documents and in fact) - they must match.
After that, there is information about the cost: the price per piece is entered in the seventh column, then the total cost excluding VAT, then the allocated VAT, and then the total price including VAT. The passport number is indicated if the inventory items have this accompanying document (for example, jewelry). Last of all, the card number from the warehouse card index is entered into the table.
The remaining blank lines must be crossed out (in the form of the letter Z or crosswise).
Filling the reverse side of the M-4 form
On the reverse side of the document, total receipt: the total amount of the accepted goods, its total cost without VAT, the amount of VAT and the cost with VAT. There is no need to decipher the amounts in writing.
In the end, the signatures of the direct receiver of the goods (in this case, the storekeeper) and the supplier's representative (in this case, the forwarder) must be signed with the obligatory decoding. There is no need to certify the order with a seal. since 2016, legal entities do not have to stamp their documents.
A fairly large number of novice entrepreneurs are faced with the problem of correct registration of the receipt order. That is why we decided to disassemble this problem, tell you what a cash receipt order is and what it is for, as well as show examples of filling it out.
Introduction
First of all, we will consider what PKO is. This is a reporting document issued by the cashier when accepting cash. A cash receipt order has strict registration rules - you must adhere to them. Now almost all entrepreneurs and enterprises draw up PQS on a computer, which makes it possible to unify it, but some still write out the document manually.
Receipt cash order - primary reporting tool
The main goal of PKO is to document the process of cash receipt at the cash desk. This document is drawn up in any situation when money reaches the cashier. This can be both the classic activity of the enterprise and unexpected income. PKO will be issued in all of the above cases:
- When selling real estate or company property.
- Upon receipt of any tranches from management or founders.
- In case of compensation for possible damage from company employees.
- Upon receipt of payment for an order made or an advance payment from a client.
Any income is declared through the PKO - this is a mandatory legal requirement. Remember that a cash receipt order is a strict reporting document - its loss will lead to serious consequences.
Rules for registration of PKO
First, let's take a look at the classic version of ordering through a computer. The legislation fully allows the use of modern automated systems and accounting programs for this, such as:
- 1C of various editions.
- BEST.
- INFO-Accountant.
- Galaxy.
- Sail.
There are other programs that allow you to quickly issue PQS. Automation allows you not to prescribe the order number every time, not to constantly deposit payers - all this will be done automatically.
An electronic order is filled in a few seconds
The manual method takes more time. Only the accountant of the organization with the appropriate authority has the right to write it out. The paper document consists of the order itself and the tear-off part. It must be signed by the chief accountant of the company or a person replacing him. The cashier, upon receipt of the forms, checks the signature and its authenticity, and then puts a wet seal on the document. It should be located both on the order and on the tear-off part (most of it on the tear-off part).
Read also: How to restore TIN in case of loss
Then the cashier makes an appropriate entry on the issue of PKO and receipt of cash in a laced and numbered notebook for registering financial transactions. Having received the money, he gives the detachable part to the client, and keeps the main document for himself.
Note:the date of receipt of cash from the customer and the date on the software must match clearly. If the difference is at least a day, it qualifies as a severe violation of cash activities.
How to fill in correctly
Now let's look at how to fill out a cash receipt order correctly. This document has a general form - it is the same for any software. First, the name of the company that draws up the CA is indicated. The title should be complete, not abbreviated.
Then the column "Structural unit" is filled in. The name of the unit is indicated here, if any. If not, then the column is simply crossed out. Below is the KO number (they are drawn up in order, accounting is kept in the corresponding notebook). The date of execution of the document is even lower. In the “Debit” column, they usually put down various necessary information, and in the “Credit” column - the code designation of the unit to which the money is received (if not, then just a dash). In the column "Code of the structural unit" the corresponding number is indicated, as in the paragraph "Code of analytical accounting".
The "Subaccount" parameter is used to fill in the necessary analytics, and the "Amount" column indicates the amount of the contribution made (in numerical and letter form). The column “Accepted from” is filled in with information received from the payer. Here you need to enter the name of the organization or company, full name of the payer. The reason for receiving money is also indicated here: loan repayment, payment for goods, revenue, etc.... In the column “Including” the corresponding amount is indicated in the figures for value added tax (if there are no taxes on this operation, then this is indicated). In the column "Application" indicate the details of various incoming documents and papers with cash.
Paper receipt slip filled out on the printer
In the same way, the tear-off form of the incoming cash order is filled in. Then a seal is put on the document (it must be on two parts at the same time). Above the cashier writes the phrase "Received" and puts the date of receipt.
Usually, compilation comes down to entering data on a receipt. The order itself remains unfilled. This is a violation.
Consider the basic procedure for using PQS, because such actions of accounting employees are simply not permissible.
General information
Surely you are familiar with the list of primary documentation, and in particular, you have heard about receipts and expenditures. But do you know what it is, how and when it is used?
What it is?
Receipt cash warrant - a document with the help of which the received amounts of money are registered at the company's cash desk. This is the standard for documenting the flow of money on cash transactions.
PKO is written out on paper or filled out on a computer. It is drawn up by the cash desks of any enterprise when accepting a cash equivalent.
Purpose of the document
A receipt order is needed to monitor the cash status. This is the basis for making management decisions. The document is important when reflecting the necessary information in the accounting system of the accounting department.
The receipt, which is a part - a reporting document that is required when providing to buyers or customers.
A receipt warrant is required to legally formalize cash receipts (for example, from the founders, when compensation for damage is carried out, etc.).
Receipt of money at the cashier may have the purpose of such a plan:
- receipt to the cashier from the current account;
- proceeds from the buyer;
- return of accountable money that was not used by the employee;
- return, compensation for damage;
- founder's contribution to the authorized capital.
Orders are drawn up without fail for all receipts of funds to the cashier of an enterprise or individual entrepreneur. You cannot accept money without preparing a credit slip. Such actions will be regarded as a violation of cash discipline, for which a fine is provided.
Its size is:
In case of partial or complete non-receipt of cash on PKO, accounting and tax accounting information, as well as indicators of financial statements, are distorted.
Emerging nuances
Many entrepreneurs are well aware of the need to draw up a cash receipt. But not everyone is familiar with the peculiarities of document formation.
Such a nuance is often ignored - on the day when the PKO is issued, the money must go to the designated cash desks. Otherwise, the orders are considered invalid. You cannot make blots, correct what is written.
Otherwise, you will have to draw up a new document. But often the parishioner is written out to the cashier, and the money gets into it after a certain period. Or, on the contrary - first, the sums of money appear in the cash desk, and the documents that they have been received have not yet been formed.
Pay attention to the column on the numbering of the PKO. It should be continuous throughout the year. And this requirement is often ignored by entrepreneurs.
A receipt order without a check can be issued exclusively by an individual entrepreneur, which is located on and is exempt from the use of cash registers. In this case, strict reporting forms are additionally prepared.
Many difficulties in filling arise when reflecting the base. In fact, just indicate the transaction in which the money was received.
The rules for filling out the PQS provide for the reflection of the sources of cash receipts, which can be not only individuals, but also companies with the status of legal entities.
Receipt orders at the end of the working day are filed to the reports of the cashiers (detachable sheets of the cash book).
Who signs the form?
The accountant of the enterprise should draw up the income for goods, services, work. The filling procedure is simple.
When drawing up a document, the following information is reflected:
- company name or full name of an individual entrepreneur;
- serial numbers that are assigned in the registration books;
- date of preparation;
- data on debit, credit, purpose code, if we are talking about legal entity (SP puts dashes);
- amounts;
- Full name of the person from whom the funds are accepted;
- the basis for the business transaction;
- the amount received (in capital form);
- rate or indication "No tax";
- indication of primary documentation as an attachment;
- Full name of the accounting employee and cashier.
The same data should be entered into the detachable part. The generated document is signed by the chief accountant or another authorized person by order of the head of the enterprise (if the company does not have an accountant).
The individual entrepreneur himself has the right to sign. Document verification is carried out by the cashier. Such an employee must be sure that all the data that is reflected in the receipt slip is authentic.
He will also check the signature of the accounting employee according to the available sample, as well as the availability of the necessary documentation, which is indicated in the application.
If the PKO is properly executed, the cashier accepts the sums of money to the cashier. Otherwise, the form is returned for revision. The amount should be taken one sheet at a time.
If no defects are found, a seal is put on the incoming cash orders (after the money is accepted), most of which should be located on the tear-off part, and a smaller part on the order itself.
When the seal is delivered, you need to register the document in a notebook reflecting such operations. The main norms that companies must comply with are:
What form can I use?
We point out that since 2014, the form has not changed, as well as the rules for filling it out. This means that you can easily familiarize yourself with the rules for drawing up such a document and work without any difficulties.
The receipt order is represented by the unified KO-1 form, which is issued in 1 copy by the responsible persons. PKO has 2 parts - the receipt order itself and the receipt, which is tear-off and is given to persons who deposit funds to the cashier.
The receipt will confirm the fact that a sum of money has been accepted from such a person. KO-1 is an intersectoral form that is used without fail by all business entities.
The form is unified. This means that companies cannot modify it, add additional sections or delete those that exist. An individual entrepreneur may not issue cash documents, including receipts.
They can be filled in on their own initiative. If the individual entrepreneur decided to draw up a PKO, then you need to rely on.
This document reflects the rules for registering cash transactions, preparing the incoming, the period during which it can be stored is indicated. It also states that the PKO has been assigned a strict reporting number 031001.
Cash service at the bank is reflected in the order, the form of which is approved. This is the form of a cash receipt order 0402008.
Such a form is filled out, for example, when carrying out such operations:
- acceptance by banking institutions of cash from the entrepreneur in order to credit them to the current account;
- payment by the entrepreneur of tax payments;
- acceptance by banking institutions of money to be credited to a deposit account, etc.
Such an order is filled out by a bank employee. He issues receipts, checks whether the information is correctly reflected in the document, signs and seals.
If for acceptance of material values
The form of such a form has been approved. It is called that - a cash receipt order for the acceptance of tangible assets (non-financial assets) - form 0504207.
The party that accepts the funds, reflecting the necessary information about its enterprise and suppliers, should write out such a primary document.
When filling out the form, you should indicate:
- code, OKPO;
- dates when the order is drawn up;
- contacts.
The basis for the provision of such an order is the orders of the director. In PKO, the number and date of formation must be reflected. Use this form instead of the form 03 class according to OKUD.
This is the legal basis for making claims against suppliers.
Sample completed form
Let's consider several examples of filling a credit slip:
In order to correctly draw up a cash receipt order, it is worth knowing the basic procedure established by legislative norms.
In addition, it is necessary to take into account a number of peculiarities of using the accessory - to know who composes it and when, who is exempted from such an obligation, what details to prescribe in certain situations, etc.