What it is
Receipt cash order (PKO)- this is one of the cash discipline documents that is drawn up every time admission cash to the cash register. The PQR is formed in one copy by an accounting employee and signed by the chief accountant (the person replacing him).
The receipt for the PKO is signed by the chief accountant and the cashier, certified by the cashier's seal and handed over to the person who deposited the money, while the order itself remains in the cash register. The stamp is placed only on the receipt. There is no need to put half a stamp on the cash receipt order and half on the receipt (as was done before).
note, starting from June 1, 2014, a simplified procedure for maintaining cash discipline is in effect, according to which individual entrepreneurs are more not obliged draw up cash documents (PKO, RKO and cash book).
PKO form (form KO-1)
Receipt cash order (form KO-1), valid in 2019:
- download the form in word format;
- download the form in excel format.
How to fill out the PKO
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 receipt of money at the cash desk is indicated in the format DD.MM.YYYY (for example, 03/05/2017). The PKO must be issued on the day the money is received at the cash desk, so the date the money is received and the day the order is generated coincide.
In the column "Debit" indicates the debit account number to which cash is received (as a rule, this is the account 50 – “cash desk”).
In the column “Corresponding account, sub-account” The account number of the source of money receipt is indicated in accordance with the chart of accounts:
- 51 – receipt of money from the current account;
- 62 – receipt of money from buyers and customers;
- 71 – return of money from accountable persons;
- 73-2 – compensation for damage (from employees);
- 75-1 – contribution of money from the founders to the authorized capital;
- 90-1 – receipt of retail revenue.
Count "Analytical Accounting Code" filled in only if the corresponding codes are available.
In the column "Sum" The amount of funds received at the cash desk is indicated in numbers.
Count "Destination code" filled out, as a rule, by non-profit organizations in the event of receipt of funds in the order of targeted financing.
In line "Taken from" The full name of the individual or the name of the organization from which funds are received is indicated.
In line "Base" It is necessary to indicate the basis for receipt of money, for example: “Money was contributed as a contribution to the authorized capital” or “Payment under agreement dated 02/05/2017 No. 10” etc.
In line "Sum" The amount of money received at the cash desk 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 "Including" The rate and amount (in numbers) of VAT are written. If value added tax is not provided, a dash is placed or the entry “Without VAT” is made.
In line "Application" details of the attached primary documents (if any) are indicated.
IN receipts data from the cash receipt order is duplicated.
note, it is prohibited to make corrections in the cash receipt order.
Samples of filling out the PQS in 2019
Below are examples of filling out the cash receipt order form in 2019.
Entrepreneurs who are required to maintain cash documents are regularly checked by the Federal Tax Service for completeness of revenue accounting. It is drawn up by the PKO, so let’s look at several examples of filling out a receipt order, and penalties for their absence.
Standard forms of accounting documents were approved by Resolution of the State Statistics Committee No. 88 of August 18, 1998. According to the Maintenance Procedure, they are used for all cash payments. When funds arrive at the organization's cash desk, a cash receipt order is drawn up; we will explain with examples how to fill it out correctly so that there are no questions during verification.
PKO (Form No. KO-1) confirms the entry into the cash register, in other words, the posting of cash received:
- as a result of the provision of services, sale of goods, performance of work (revenue, including from separate divisions);
- return of the balance of money given to employees as compensation for damage caused;
- payment of a share in the authorized capital by a new participant in a limited liability company;
- as payment for sold property, equipment;
- withdrawn from the organization's current account for specific needs.
Thus, this document documents any money received at the cash desk, regardless of the source. Companies operating as payment agents fill out separate orders using clients' money and their own revenue.
PKO form and filling procedure
Cash orders are drawn up in a single copy. Marks or corrections are not allowed in it; if it is damaged, you just need to fill out a new one. Usually it is written out by the chief accountant, but such a duty can be assigned by the job description to any employee. In their absence, the manager does this. A sample of filling out a cash receipt order is shown in Figure 1.
The form is divided by a tear line into two parts, the left one remains in the organization, and the receipt is returned to the depositor. Filling features:
- The full name of the organization and structural unit is entered if it has its own cash desk that accepts money.
- The OKPO and OKUD codes assigned during registration are indicated.
- The number corresponds to the serial number in the registration log (form No. KO-3). They are filled out sequentially, from the beginning of the calendar year.
- The date of compilation coincides with the day of transfer of money, written in the format 00.00.0000 in Arabic numerals, for example: 03/01/2015.
- Structural unit code, indicated if available; destination code - when funds are received from the account for a specific purpose.
- In the columns “Debit” and “Credit” the corresponding accounts are entered to reflect the transaction being carried out.
- In the “Accepted” line, indicate your full name in the genitive case. If the money came from an account - the name of the bank and the details of the cashier or another company.
- The foundation is a business transaction. Document details (name, number, etc.) must be indicated in this line. If they are attached to the receipt and stored with it, then the data is entered in the “Attachment” line. They must be canceled with a “Received” stamp indicating the date.
- The amount is written in words, but do not forget about cash discipline: it cannot exceed 100,000 rubles. Accepting several receipt orders for a total amount greater than permitted will also be a violation.
- “Including” - the VAT amount is indicated in numbers, except in cases of depositing money from a current account or from a sub-report. Organizations that are not payers of this tax, as well as if a service or product is not subject to it, make the entry: “Without VAT.”
All empty spaces in the lines are supplemented with a dash. When accepting money, the cashier checks the signatures with the available samples, the presence of supporting documents, and the correspondence of the indicated amount with the actual amount. The receipt is signed and certified by a seal, which is usually affixed so that part of it remains on the form of the cash receipt order. If errors are found, the receipt crosses them out and returns them to the accounting department. It is allowed to issue one PKO for the total amount of daily revenue at the end of the working day on the basis of strict reporting forms, cash register tape, if the organization works using cash register systems.
The following reasons may be given for the receipt of cash:
- payment for shipped products according to the invoice;
- payment for work performed according to the act;
- compensation for material damage by court decision (order);
- making an advance payment under the contract;
- return of unused funds issued for reporting;
- compensation for identified shortages based on an audit or order.
How to fill out a cash receipt order in this case? Let's give a sample.
If there is no PQR or it is filled in with errors
Compliance with the requirements for processing cash transactions is verified by the tax authorities, including: completeness of receipt of revenue. For violation of the order, administrative fines are provided: for individual entrepreneurs up to 5,000, for organizations - up to 50,000 rubles (Articles 14.1, 15.1 of the Administrative Code).
Be careful! Shortcomings in the document flow procedure do not relate to financial violations. They are considered according to the rules of Article 120 of the Tax Code of the Russian Federation, and punishment may follow for gross neglect of the rules for accounting for income and expenses (fine up to 30,000 rubles).
The following are considered rude: absence of primary documents, including orders, invoices, invoices; incorrect reflection of business transactions on accounts. Errors in filling out, if they did not result in, for example, incomplete posting or accumulation of an excess balance in the cash register, do not apply to them.
An example from judicial practice. (case No. A52-2365/2010, Resolution of the FAS SVO dated 02/07/2011).
During the inspection of the Federal Tax Service, incorrectly executed receipt orders were discovered: without the signature of the chief accountant, cashier, and with receipts. A fine of 40,000 rubles was imposed on the organization, based on Article 15.1 of the Administrative Code. When challenged in the Arbitration Court, it was found that the incorrect execution of the PKO, in this case, did not lead to violations of financial accounting. The decision was made in favor of the legal entity.
PKO is a document that is always drawn up by an accountant-cashier when receiving cash. The cash receipt order form has a unified form (KO-1) and is regulated by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88. Budgetary organizations are required to use it, so below you can download (Word) the cash receipt order form.
Download for free the cash receipt order, form 2019
How is a PKO issued?
The document is drawn up in a single copy. Corrections are not allowed when filling out. If suddenly the form is damaged, then you just need to fill it out again.
You can fill it out either by hand or using an accounting program on your computer. In addition, some sites allow you to create a cash receipt order online.
The main instructions for correctly filling out the PQS are prescribed in Bank of Russia Instructions No. 3210-U (as amended on June 19, 2017 No. 4416-U).
Please note that the form is divided by a tear line into two parts, both of which must be filled out at the same time.
On the left is the receipt document itself; this part remains in the budget organization. It is signed by the chief accountant and cashier.
On the right is the receipt. It is signed and certified by the seal of the budget organization, and then given to the person who deposits the cash.
PKO can be compiled:
- for each operation of accepting cash at the cash desk;
- for the entire amount of money received at the cash desk of a budget organization per day. Such a PKO is drawn up on the basis of a control tape removed from cash register equipment, strict reporting forms equivalent to a cash register receipt, and other documents provided for by Law No. 54-FZ dated May 22, 2003.
The cash book is kept by the cashier (clause 4, clause 4.6, clause 4 of Directive No. 3210-U). The Central Bank allows any employee to fill out the book. When the amendments come into force, the director will be able to fill out the book, for example (clause 4 of Directive No. 3210-U).
Instructions for filling
You were able to study and download the cash receipt order (form) for free at the beginning of the article. Now let's figure out how to fill it out correctly.
Let's look at this procedure step by step.
Step 1. Fill out the header
We indicate the full name of the organization. If there is a cash desk in a structural unit, enter its name, and if not, put a dash.
The OKUD and OKPO codes assigned by the statistics agency are also indicated here.
Step 2. Fill out the “Debit” and “Credit” sections
The document number corresponds to the serial number in the registration journal (form No. KO-3) from the beginning of the calendar year. The date must coincide with the day the money is transferred.
The lines “Debit” and “Credit” are filled in according to the approved chart of accounts.
Step 3. We indicate who contributed the funds and why
In the “Accepted” line, enter your full name. the person from whom the cash was accepted.
In the line “Base” you need to clarify the business transaction. For example, payment for paid educational services.
Step 4. Enter the amount
The amount is indicated in words.
Remember that the amount of cash payments under one agreement can be no more than 100,000 rubles. Accepting several PKOs for a total amount greater than the permitted amount will also be a violation!
The line “Including” indicates the amount of VAT, which is recorded in numbers, or the entry “Excluding tax (VAT)”.
Step 5. Fill out the receipt
The receipt for the PKO is filled out in the same way.
We only stamp the receipt. The left part of the PKO is issued without a seal.
Receipt cash order- this is a document of primary accounting documentation of cash transactions, according to which cash is received at the organization's cash desk.
When a cash receipt order is issued
Since the cash receipt order is the primary accounting document, therefore, it must be drawn up when committing a fact of economic life (Part 3 of Article 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”), that is, according to the fact of receipt of cash at the cash desk of an organization or individual entrepreneur.
Thus, it is necessary to issue a cash receipt order at the time of depositing cash at the cash desk of a business entity.
In what cases is the cash receipt order form filled out?
A cash receipt order is filled out when cash is received at the organization's cash desk in the following cases:
posting of received revenue. When selling goods (work, services) for cash, when the buyer is issued a cash register receipt or BSO, at the end of the work shift, only one PKO is drawn up for the entire amount of cash proceeds;
return of unused accountable money;
receiving money from a current account;
return of borrowed funds;
Cash receipt form
For a cash receipt order, a special form has been established (form N KO-1), which is approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 “On approval of unified forms of accounting documentation for recording cash transactions and recording inventory results.”
In accordance with form N KO-1, a cash receipt order has two parts: the receipt order itself and a receipt for the cash receipt order. A receipt for a cash receipt order is issued to the person who deposited cash at the organization's cash desk. The receipt for the incoming cash order must be certified by the seal of the organization, signed in the same way as the incoming order itself, and in addition, the receipt for the incoming cash order must be signed by the cashier who receives the money. In this case, the cash receipt order itself must remain in the cash register.
Registration of cash receipt order
A cash receipt order is issued:
chief accountant;
an accountant or other employee (including a cashier), determined by the manager in agreement with the chief accountant (if any) by issuing an administrative document of the organization, individual entrepreneur (hereinafter referred to as the accountant);
manager (in the absence of a chief accountant and accountant).
In this case, the cash receipt order is signed either by the accountant, or, in their absence, by the manager or cashier.
In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.
A cash receipt order can be issued on paper or using technical means designed for processing information, including a personal computer and software.
If a cash receipt order is issued using technical means, then it must be printed on paper.
Corrections in the cash receipt order are not allowed.
The procedure for filling out a cash receipt order
The cash receipt form is issued in one copy by an accounting employee and signed by the chief accountant or a person authorized to do so.
In this case, the receipt for the cash receipt order is signed by the chief accountant or a person authorized to do so, and by the cashier, certified by the seal (stamp) of the cashier.
Filling out the cash receipt order form
The cash receipt order form is filled out as follows:
The line “Organization” indicates the full name of the organization and its OKPO code assigned by the statistics department.
The next line is filled in only if the funds come from a structural unit of this organization (for example, revenue from a retail outlet), otherwise a dash is placed there.
PKOs are numbered, as a rule, starting from January 1 of the current year - the serial number is placed in the “Document number” column.
Due to the fact that primary documents must be completed on the day of the operation, the current date is indicated in the “Date of Compilation” column.
In the columns “Debit” and “Credit” the numbers of the corresponding accounts and codes are entered if the organization uses coding:
So in the “Debit” column the account number is entered, the debit of which is used to receive funds. The enterprises that issued the order enter account 50 “Cash” in this column. The subaccount number can also be indicated here in accordance with the organization’s working chart of accounts.
In the column “Credit, corresponding account, subaccount” the number of the account and, if necessary, the subaccount, the credit of which reflects the receipt of funds at the organization’s cash desk, is indicated. These can be accounts such as 90.1 “Sales revenue”, 51 “Settlements accounts”, 62 “Settlements with buyers and customers”, 71 “Settlements with accountable persons”, 73 “Settlements with personnel for other operations”, 75 “ Settlements with founders."
In the “Amount” column the amount of funds received at the cash desk is entered in numbers.
A dash is placed in the “Purpose Code” column if the organization has not adopted a coding system.
In the “Accepted from” line, write the full name of the organization’s employee, or when making payments between organizations - the name of the organization and the full name of the employee through whom the funds were transferred. In this case, the word “through” is entered, for example “Accepted from “Name of organization” through “Full name of the employee through whom the funds were transferred.”
In the “Base” field, you must enter the content of the transaction, for example, “retail revenue” or “payment under the agreement.”
In the “Amount” line, the rules require you to indicate the entire amount of incoming funds in words from the beginning of the line with a capital letter (kopecks are indicated in numbers). If after writing the amount in rubles there is still free space on the line, then it is crossed out.
Here you should pay attention to this feature. If in the “Amount” column the amount received was indicated with kopecks, then in this line the amount is also indicated with kopecks. If the amount was indicated without kopecks, then the line about kopecks is not mentioned.
In the line “Including” the amount of VAT is indicated, which is recorded in numbers, or the entry “excluding tax (VAT)” is made.
The attached documents, indicating their numbers and dates of completion, are located in the “Attachment” field. These documents themselves, immediately after receiving the money, are canceled with the “Received” stamp indicating the current date.
Filling out a receipt for a cash receipt order
The receipt for the cash receipt order must contain all the same information as the order itself.
In the tear-off receipt attached to the cash receipt order, the following information is filled in:
Name of company
Number and date of document preparation
Taken from
Base
Including
Chief accountant (signature)
Cashier (signature)
Actions of the cashier after receiving funds
After this, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt order and receipt.
On the receipt, the cashier also indicates the date the money was received and certifies his signature with a seal. The receipt is stamped so that the edge overlaps the receipt order itself
After the money arrives at the cash register, the cashier tears off the receipt for the PKO along the cut line and hands it to the person who handed over the money, and leaves the cash order at the cash register.
In this case, an entry is made about the accepted money in the cash book (Form N KO-4).
Journal of registration of incoming and outgoing cash documents
Before an incoming cash order reaches the cash desk, it must be registered in the register of incoming and outgoing cash documents (Form No. KO-3).
Journal of registration of cash documents KO-3 - is intended for registration of cash documents in the course of conducting cash transactions and is used for registration by the accounting department of incoming and outgoing cash orders.
Form No. KO-3 consists of a cover and a loose leaf, according to which all pages of the magazine are designed, filled out and printed.
The insert sheet is divided into two parts: one is intended for registering incoming cash documents (columns 1-4), the other for expenses (columns 5-8).
Penalties for lack of PCO
The absence or improper execution of primary cash documents, which, in particular, include a cash receipt order, may result in penalties for the taxpayer in accordance with Art. 120 of the Tax Code of the Russian Federation.
So, according to this article, a gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed during one tax period, in the absence of signs of a tax offense, entails a fine of ten thousand rubles.
At the same time, a gross violation of the rules for accounting for income and expenses and taxable items means the absence of primary documents, including primary cash documents.
Also, the absence of primary cash documents from the purchasing organization may become the basis for the refusal of the tax authority to recognize the specified expenses of the organization for the purpose of taxation of profits or a single tax in accordance with the simplified taxation system ( - income reduced by the amount of expenses incurred).
Storage periods for cash receipt orders
The storage period for cash receipt orders is, as for all primary documents, five years after the reporting year.
Still have questions about accounting and taxes? Ask them on the accounting forum.
Receipt cash order: details for an accountant
- Organization of cash payments in an autonomous institution
Cash is accepted according to cash receipt orders. Upon receipt of such an order... there is a signature of the manager), when issuing a cash receipt order on paper - check... the supporting documents listed in the cash receipt order. Cash must be accepted one-by-one... the amount reflected in the cash receipt order, the cashier invites the depositor to add... In this case, the cashier must cross out the cash receipt order (if this is issued...
- Changes have been made to the procedure for conducting cash transactions
Cash is accepted according to cash receipt orders. Upon receipt of such an order... the presence of the manager's signature), when issuing a cash receipt order on paper - its compliance... the presence of supporting documents listed in the cash receipt order. Cash must be accepted one-by-one... the cashier checks the amount specified in the cash receipt order with the amount actually accepted... the cashier asks the depositor to add the amount to the amount indicated in the cash receipt order...
- New procedure for cash transactions and issuing money on account
Cash transactions are formalized by cash documents: cash receipts, cash receipts. With the introduction of... other documents provided for by law. Only the general... will need to be entered into the cash receipt order. The innovations also affected the rules for re-issuing cash receipt orders. In the event of a discrepancy between the deposited amount... indicated in the cash receipt order drawn up on paper, the cashier crosses out the cash receipt order and sends it to the person in charge...
- The procedure for processing cash transactions and issuing funds for reporting has been changed
F. 0310004) are carried out for each incoming cash order (f. 0310001), outgoing cash order... electronic form. So, when receiving a cash receipt order (f. 0310001), the cashier checks... does not correspond to the amount specified in the cash receipt order (f. 0310001), the cashier offers... cash. The cashier crosses out the cash receipt order (f. 0310001) (in the case of... - makes a note about the need to re-register the cash receipt order) and transfers (sends) to the main...
The cash register of the enterprise is drawn up with a primary document - cash receipt order. This document is mandatory to fill out and has a unified form KO-1. The cash receipt form can be downloaded at the end of the article. Let's figure out how to correctly fill out the cash receipt order KO-1; you can download a sample of the form below.
Sample of filling out a cash receipt order form KO-1
The KO-1 form is a sheet, the right side of which is tear-off. When receiving cash, a cash receipt order is filled out by hand or on electronic media, then the right side is torn off and given to the person who deposited the money, as a sign that the amount has been accepted for accounting.
The left side of the order form is intended for the accounting department of the company receiving the money.
We sequentially fill out all the lines and columns of the cash receipt order form:
- name of the organization, its OKPO code;
- serial number of the recipient, date of preparation - date of acceptance of money;
- “debit” – debit of the accounting account in which the received amount will be recorded (account 50 “Cash”);
- “credit” – credit to the corresponding accounting account (if money is given by an accountable person, then account credit 71; if from a third party, then account credit 76; if it is a payment from the buyer, then account 62; if a contribution to the authorized capital is from the founder, then account 75, etc.), if analytical accounting is kept for this account, then it is indicated in the corresponding column; the code of the structural unit is also written here (if the organization uses a coding system);
- “amount” – write the amount of money received at the cash register in numbers;
- “purpose code” - if the organization uses the appropriate codes;
- “accepted from” - either the full name of an employee of the organization (for example, an accountable person), or, if the money comes from a third-party organization, then the name of the organization and the full name of the person through whom the money is transferred;
- “ground” – a document that is the basis for the receipt of money (invoice, agreement, invoice for payment, advance report, etc.);
- “amount” – in words with a capital letter, kopecks in numbers, empty space is filled with a dash;
- “including” – either the phrase “excluding VAT”, or, if VAT is allocated, the amount of this tax in figures;
- “Appendix” – a list of attached documents is provided (if any);
- signatures of the responsible person (cashier) who received the money and the chief accountant.
The left side of the order form is completed. Let's move on to the right side of the KO-1 form, called the receipt:
- name of company;
- number and date of the recipient from the left side;
- the lines “accepted from”, “base”, “sum”, “including” repeat the values of the corresponding lines on the left side;
- date, signatures of the cashier and chief accountant and seal of the organization.
The cash receipt form has been filled out; you can download a sample below. We cut off the receipt from the receipt order along the tear line and give it to the person who handed over the money.
The left side of the form is transferred to the accounting department and filed in a special book called, in which all incoming and outgoing cash orders are sequentially recorded. An expenditure cash order is also an important cash document, on the basis of which funds are issued from the cash register; a sample of filling out KO-2 can be downloaded from, where you can also download the form of this form.
