The receipt is the very document through which the receipt of funds to the organization’s cash desk is processed. The cash receipt order (PKO) form has a unified form No. KO-1, issued in one copy by the person responsible for it.
The cash document consists of two parts: the receipt order itself and the tear-off receipt for it. The latter is issued to the person who deposits money into the cash register as confirmation of acceptance of this money from him.
Receipt orders and receipts for them can be written out either by hand or using a typewriter or computer. When filling out these documents, no blots or corrections are allowed. Therefore, if a mistake is made when completing the PQS, you should rewrite it again.
Filling out a cash receipt order
The title of the receipt indicates the names of the organization and structural unit (if any). If there is no structural unit, a dash is added.“Codes” are selected from the State Statistics Committee certificate.
“Document number” is indicated in accordance with the journal of registration of incoming and outgoing cash documents ().
Cash documents are numbered in order from the beginning of the calendar year.
The “date of compilation” is written in Arabic numerals in the following sequence: day of the month, month, year. The day of the month and month are represented by two pairs of Arabic numerals separated by a dot; year - in four Arabic numerals:
dd.MM.YYYY.
If the serial number of the day of the month and (or) month is less than ten, then 0 is placed in front. For example, the date January 1, 2010 should be written like this:
The receipt order is drawn up on the day the money is received at the cash desk, therefore, the date indicated in it is the date of receipt of the money.
Entries in the “Debit” and “Credit” columns are made by the accountant who will process the primary document.
In the “Debit” column the account number is entered, the debit of which is used to receive funds. The subaccount number can also be indicated here in accordance with the organization’s working chart of accounts.
In the column “Credit, code of structural unit” the code of the structural unit to which the funds are allocated (if any) is indicated, for example, a department of a store, a specific outlet.
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.
In the column “Credit, analytical accounting code” the analytical accounting code for the account specified in the previous column is entered, if the use of such codes is provided for in the organization.
In the column "Amount, rub. kopecks." the employee filling out the document indicates the amount of money (in numbers) received at the organization's cash desk.
In the column “Purpose code” the code for the purpose of using the received funds is written down. This column is used if the organization uses the appropriate coding system.
Filling out the lines of a cash receipt order is carried out as follows.
"Taken from ________":
- if money is accepted from an employee of the organization (in which the cash receipt order is drawn up), then this line indicates the last name, first name and patronymic of this employee in the genitive case;
- if the money is accepted from an employee of a third-party organization, then in this line we write “Accepted from the “name of the organization” through “Last name, first name, patronymic””.
In the “Amount” line, write down the amount of money that goes to the cash register. In this case, rubles are indicated in words with a capital letter and from the beginning of the line, and kopecks - 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. For example, in the “Amount” column it is indicated: 450-00 . Therefore, in the “Amount” line it should be written: “Four hundred fifty rubles 00 kopecks.”
If in the “Amount” column it is indicated: 450 =, then in the “Amount” line it should be written: “Four hundred and fifty rubles.”
In the line “Including” the amount of VAT is indicated, which is recorded in numbers, or the entry “excluding tax (VAT)” is made.
The “Appendix” line lists the attached primary and other documents.
The receipt for the cash receipt order is filled out in the same way as the order itself.
Before a cash receipt order reaches the cash register, it must be registered in.
After completing and registering the PQS, but before receiving money for it, the PQS and the receipt are signed by the chief accountant or a person authorized to do so by written order of the manager.
The transcript of the signature is also indicated - surname and initials.
Upon receipt of the PQS, the cashier is required to check:
a) the presence and authenticity of the signature of the chief accountant on the documents;
b) the correctness of the documents;
c) the presence of the applications listed in the documents.
If any of the above requirements are not met, the cashier must return the documents for revision and proper execution. Otherwise, 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 slip itself (see sample filling).
The documents attached to the PQS are canceled with a stamp or the inscription “Received” indicating the date (day, month, year).
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.
A cash receipt order (or PKO) is used by individual entrepreneurs and companies to reflect cash receipts to the cash register. What a cash receipt order looks like, as well as what are the rules for filling it out, will be discussed in this article.
Receipt cash order (PKO) in 2019
PKO refers to primary accounting documents and reflects the fact of receipt of money at the cash desk.
The format and requirements for filling out a cash receipt order are regulated by the Decree of the State Statistics Committee of the Russian Federation “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results” dated August 18, 1998 No. 88. Form KO-1, which remained unchanged for 2019, can be downloaded on our website.
Read about the document used to document expense transactions at the cash register in the article “Unified form No. KO-2 - cash receipt order” .
How to fill out a cash receipt order
The current form of the cash receipt order is mandatory, and only it should be used in cash transactions.
Responsibility for failure to comply with the primary form is disclosed in the material “Primary document: requirements for the form and the consequences of its violation” .
However, the format for filling out a cash receipt order in accordance with Goskomstat Resolution No. 88 can be determined independently: both a hand-filled form and other options are used. Currently, all accounting programs are equipped with the option of filling out such documents; a similar service is also available on specialized websites.
Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U provides for the possibility of registering a PKO:
- On paper - either completely by hand, or the accountant enters information into the KO-1 form on a computer, then prints out the document and signs it with authorized persons of the organization.
- In electronic form - using technical means, taking into account the protection of the software from unauthorized access. In this case, the electronic receipt is signed with an electronic signature (clause 4.7 of instruction No. 3210-U).
How to correctly register a cash receipt order (example)
First, you need to pay attention that the cash receipt order has a 2-component form, since it contains the PKO itself and the receipt. They are drawn up in a general copy of the PKO signed by the chief accountant (accountant, cashier and director) and stored in the accounting department. The receipt is signed in the same way, then registered in the cash book and handed over to the person from whom the cash was received.
Electronic PKOs are signed with electronic signatures, and the accountant can send the receipt to the depositor by email (clause 5.1 of instruction No. 3210-U).
The cashier checks whether there are signatures of authorized persons on the PKO; signatures are checked against samples only if the document is drawn up on paper.
The rules for filling out a cash receipt order are as follows:
- In the “Organization” field, fill in the name of the company or individual entrepreneur.
- “Document number” and “Date of compilation” - number and date, respectively, according to the registration log.
- “Debit - credit” - postings in accordance with the business transaction.
- “Accepted from” - indicate the name of the person from whom the money was received (from the accountant, customer, bank, founder, etc.).
- “Foundation” is the name of the business operation on the basis of which the money was received.
- “Amount” - the amount received is indicated in words.
- “Including” – the amount of VAT (if any).
- “Appendix” - we indicate the documents on the basis of which the money was received: advance report, agreement, etc.
The receipt for the PKO is drawn up by analogy with the cash receipt order.
Read more about receipts for PKO in the article “Receipt for cash receipt order - form, sample” .
Since August 19, 2017, significant changes have occurred in the procedure for conducting cash transactions (directive of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U). Regarding PKO, the main innovation is the following: the cashier can draw up a general CO-1 at the end of the day for the entire amount at the cash desk, which is confirmed by fiscal documents (cash receipts and BSO online cash register).
Sample of filling out the PQR when receiving money from a counterparty
Cash payments can also be made between counterparties if there is an appropriate agreement. In this case, a cash receipt order is also applied.
NOTE! Do not forget about the restrictions on cash payments between legal entities - this year it is 100,000 rubles. within the framework of one contract.
If the receipt of money is associated with the receipt of revenue, then simultaneously with the issuance of the PKO, it is necessary to use a cash register and issue a cash receipt. The exception is persons exempt from the use of CCP.
Filling out the fields is as follows:
- Postings in PKO - Dt 50 - Kt 62, 76.
- The name of the counterparty organization will be indicated in the “Accepted from” field.
- “Base”—the contract number should be indicated.
- “Including” - you need to enter the VAT amount.
- The annex will be the contract.
The data in the receipt for the PKO will be similar.
Results
A cash receipt order should be issued for each cash payment. Filling out the PQS was discussed in detail in the article, which will allow you to avoid problems when completing it.
You can find the latest changes in the procedure for conducting cash transactions in the article
In the Russian Federation, cash transactions must be carried out using specially established forms of primary documentation. For such operations, unified forms have been developed and approved by the state. Based on a number of regulatory legal acts, they are made mandatory for use. The cash receipt order is no exception (the PKO form can be viewed).
Regulatory framework for PKO
Carrying out cash transactions by business entities to receive cash is accompanied by the execution of the primary document in question (here you can use a cash receipt order form in Word). The need to formalize cash transactions for accepting money by signing an order in form 0310001 is established in paragraphs 4.1 and 5 of Bank of Russia Directive No. 3210-U dated March 11, 2014. The unified form and content of this primary document are established by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.
Receipt cash order (2017 form here)
The unified form of the cash order in question has been established and must be used for cases when cash is received at the enterprise's cash desk. This document (you can print the cash receipt order form here) must be written out in a single copy. It is signed by the chief accountant of the enterprise or another official who has the appropriate authority.
The unified form provides for the presence of a tear-off receipt for the PKO, on which, when performing a transaction, the signature of the chief accountant or another person with the appropriate authority is affixed. In addition, the cashier certifies the receipt with his signature and seal, after which it (the receipt) is handed over to the person from whom the cash was received at the cash desk (a cash receipt order and a sample of how to fill it out can be viewed here).
Having accepted the money, the cashier checks its quantity with the total value reflected in the primary document in question. If the values are equivalent, the cashier puts his signature, seal or stamp on the corresponding line of the order. If the value of the amount received at the cash desk turns out to be lower than in the PKO, the specified document is sent for re-registration to the accounting department.
The procedure for receiving cash from separate divisions to the cash desk of the parent organization is approved by the legal entity. The organization must also accept this money using an order in the established form (print out a cash receipt order form).
The unified form of this cash document contains, among other things, the following details:
- number and date;
- information for accounting (debit, credit, analytical accounting code, target purpose code);
- Full name of the person from whom the funds were received;
- the basis for acceptance with the attachment (if necessary) of the relevant document;
- the amount of funds accepted;
- signatures of the manager, chief accountant, issuing and receiving persons;
- a receipt for the order, given to the person from whom the cash was received, to confirm this fact (cash receipt order form).
Entrepreneurs who, on the basis of the Tax Code of the Russian Federation, take into account their income or income and expenses, other objects of taxation or physical indicators, have the right not to use cash documentation, including when accepting cash (a sample cash receipt order is here).
Receipt cash order (PKO) is a document according to which cash is received at the organization's cash desk, drawn up in a unified form KO-1. You can find the document Cash receipt order in 1C 8.3 in the Bank and cash desk menu – Cash documents:
So, when filling out a cash receipt order in 1C 8.3, we first determine the type of business transaction as a result of which money is received at the cash desk. This form of the document contains the attribute Type of operation, when accessed, the built-in directory of operations pops up:
The document date is automatically equal to the current date; it can be changed if necessary. The document number is also entered automatically, in order. But if necessary, it can also be changed.
Depending on the established type of operations, the screen form of the document changes, providing the 1C 8.3 user with the necessary details for synthetic and analytical accounting to fill out. If the list of transactions does not contain one that is suitable in meaning, then you can select Other receipt.
So, let's look at the most common operations.
In the header of the document, you must fill in the Counterparty details, selecting the buyer from the appropriate directory, and enter the amount in the Payment Amount field.
- The “Add” button adds empty lines to the document table;
- For analytical accounting, you need to fill out the details of the Agreement and DDS Article by selecting them from the built-in directories. While working in 1C 8.3, you can supplement the directories with missing entries;
- The settlement account is entered in the table automatically after setting the type of operation. Invoice 62.02 is entered if this is an advance payment;
- If you need to enter additional information into the printed form of the document, then click on the line with the highlighted green font Printed form details:
After posting the document using the Post or Post and Close button, an accounting entry is generated with the correspondence of accounts Debit 50 Credit 62.
- The Print button prints a unified KO-1 form filled with the relevant data;
- If the organization is a VAT payer, then an invoice should be issued for the advance payment received. To do this, use the Create based button and select the line of the same name;
- The More button contains additional functions that can be applied to the document, including printing a cash receipt through a connected fiscal registrar or attaching additional files:
If retail revenue is received at the cash register, then another operation, Retail Revenue, should be used.
When registering a PKO in 1C 8.3 for the receipt of cash from a bank, the appearance of the PKO screen form looks completely different. The credit account is automatically entered (account 51):
For the purpose of analytical accounting, all that remains is to indicate the details of the DDS Article, and in the details of the printed form of the document, the full name of the employee who deposited the money into the cash register.
When choosing other types of transactions for receiving funds, it is important to fill out analytics for the accounting accounts for the credit operation, since the debit will always be in account 50. These are usually the details of Counterparty, Agreement, DDS Article.
For information about possible errors when conducting cash transactions in 1C, watch our next video:
How to make an expense cash order in 1C 8.3
A cash expenditure order (COS) is generated when cash is issued from the organization's cash desk. It is issued in the unified form KO-2.
Similar to filling out a cash receipt order in 1C 8.3, the content of the screen form depends on the type of operation selected. Let's look at the most common types of operations.
When paying salaries in 1C 8.3:
- The header of the document indicates the date of payment and type of operation Payment of wages according to statements;
- In the tabular part of this form, click the Add button to select the document Statement to the cash desk, which can be previously created (Statement on form T-53);
- If necessary, you can add or change information in the printed form using the Printed form details line;
- When posting a document, an accounting entry is created with correspondence Debit 70 Credit 50 with analytics for employees:
When issuing money for reporting, you must:
- Select an employee from the Individuals directory;
- It is advisable to fill in the employee’s passport details in the directory so that they are automatically filled in in the document. Otherwise, you will have to do this every time you fill out a cash register for a specific person;
- When posting a document, an accounting entry is created with correspondence accounts Debit 71 Credit 50 with analytics for the employee:
Where in 1C 8.3 to set the cash balance limit
In 1C Accounting 8.3, the information register Cash balance limit is responsible for this. The specified limit will be valid from the date introduced in 1C 8.3 until new indicators are introduced:
How in 1C 8.2 you can track the correct compliance with the cash limit set by the bank is discussed in the following video lesson:
You can study the features of registering cash transactions in 1C 8.3 (accounts, documents, postings) and learn how to set a cash limit to control the conduct of cash transactions in the module.
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A receipt order is a unified form that is filled out upon receipt of cash at the cash desk of an organization (IP).
The company is obliged to issue a PKO in the following cases:
- Contribution of funds to the authorized capital;
- Return of unused amounts of accountable funds;
- Compensation for damage by an employee;
- Sale of property owned by the company;
- Return or receipt of borrowed funds;
- Receipt of money from the company account;
- Receipt of cash revenue from business activities (at the end of the working day, one PQR is filled in for the entire amount of revenue).
Individual entrepreneurs are not required to draw up PKO, like other forms (for example:, etc.), but can use such documents on their own initiative for the purpose of accounting and control over the movement and expenditure of cash.
Procedure and methods of registration of PKO
The unified order form (No. KO-1) was approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
The document consists of two parts: a cash receipt order and a receipt for the PKO.
The order is issued in one copy. Numbering is carried out in order in chronological sequence, the reference date is January 1 of each new year.
The person whose responsibilities include filling out the receipt order may be:
- an employee of the organization (cashier, accountant, etc.), appointed by order of the head of the company;
- Chief Accountant;
- manager (if the company does not have a chief accountant or accountant on staff).
The PKO is signed by: the chief accountant (accountant or director) and the cashier.
If the head of the organization (IP) single-handedly conducts cash transactions and draws up primary documentation, only the signature of the head (IP) is placed on the PKO.
The form is completed:
1) Manually.
2) On a computer with subsequent printing:
- in a text or spreadsheet editor;
- using specialized programs and online services.
3) In electronic form. With this method of document management, cash forms must be certified by a qualified electronic signature.
Corrections and blots when filling out the PQS are strictly not allowed!
The receipt for the order is filled out simultaneously with the PKO, signed and sealed.
To affix a seal impression the following can be used:
1) The main round seal of the organization.
It should be noted that since the entry into force of the law dated 04/06/2015 No. 82-FZ, organizations have the right to refuse to use a round seal.
2) Simple (auxiliary) seals and stamps kept by company employees responsible for their safety and use.
The seal impression should be located entirely on the receipt and not go onto the receipt order itself.
The cashier who receives the completed form from the accounting department is obliged to:
- check all order data;
- check the document for erasures and corrections;
- verify the authenticity of the signature of the chief accountant (or other responsible person);
- check the availability of the specified applications.
If all the rules are followed, the cashier accepts the money. The documents attached to the order should be stamped or handwritten: “Received” (“Paid”) with the date.
The executed PKO remains in the organization and is filed with the cashier’s report (the second copy of the cash book sheet), and the receipt is handed over to the person who deposited the cash.
Information about the order is entered in (No. KO-3). A record of received funds is reflected in the company's cash book.
Instructions: how to fill out a cash receipt order
The unified form is filled out as follows:
- In the “Organization” field, the full name of the company is indicated in accordance with the constituent documents.
- In the “according to OKPO” window, the corresponding code is indicated according to the Rosstat notification.
- The line “Structural division” is filled in if the company has divisions and only in situations where money is handed over by an employee of the representative office.
- Next, fill in the serial number of the form and the current date.
- The “Debit” and “Credit” cells indicate accounting account numbers or codes (if the company uses coding).
Individual entrepreneurs do not fill out these cells.
Transactions on the receipt of cash into the organization are reflected in the debit of account 50 (you should also indicate a subaccount in accordance with the company’s working chart of accounts).
For a loan, a corresponding account is recorded - the source of cash inflow, for example:
- 51 (52) – receipt of cash from the company’s bank account;
- 60 – the supplier returned the advance;
- 62 (76) – money received from customers and buyers;
- 66 (67) – borrowed funds received;
- 73-1 (2) – the employee compensated for material damage;
- 75-1 – the owner contributed a share to the authorized capital;
- 90-1 – revenue was received from the sale of products (services, works).
- “Structural unit code” is filled in if the unit for which the order is issued has a code.
- “Analytical accounting code” – enter the analytics code of the corresponding account (if such codes are provided in the organization).
- The amount of cash received in numerical terms is recorded in the “Amount” cell.
- The “Purpose Code” cell is filled in if the company uses a coding system.
- Full name is entered in the “Accepted from” line. company employee. When making payments between counterparties, the company name and full name are indicated. the employee who handed over the money, using the preposition “through”. For example: Meridian LLC through K.M. Ivanov.
- The content of the operation is entered in the “Base” line.
- In the “Amount” line, the amount of funds received is deciphered in words, with kopecks indicated in numbers.
- The “Including” line records the VAT rate and amount. If the transaction is not subject to VAT, it is indicated: “Without VAT”.
- The “Attachment” field lists the names, numbers and dates of the attached documents.
When filling out printed forms by hand, you should put dashes in the empty cells. Also, after entering the amount in words, be sure to cross out the empty space on the line to avoid falsification of the document.
The PKO receipt contains information identical to the data on the receipt order.
Sample of filling out a cash receipt order 2019
Contribution of the founder to the authorized capital
Return of accountable funds
Compensation for damage by the guilty party
Receiving money from the bank to pay salaries
LLC loan from the founder
Payment under an agreement from a legal entity
Retail revenue from individual entrepreneurs
LLC trading revenue
Penalties for the absence of PKO and storage periods for the form
For the lack of primary documents (gross violation of accounting rules), inspectors may fine the company under Art. 120 Tax Code of the Russian Federation:
- For 10,000 – 30,000 rubles;
- Or 20% of the unpaid amount if the tax base is understated, but not less than 40,000 rubles.
There are no sanctions for incorrect execution of the PKO, but a form filled out with errors can be equated to the absence of a document.
The absence of a PKO receipt from the counterparty may lead to the inspectors’ refusal to recognize expenses taken into account when calculating income tax (single tax at ). In such a situation, the counterparty will incur additional costs for paying taxes, fines and penalties.
The organization is obliged to store primary documentation, which includes the cash receipt order, for 5 years after the end of the reporting year.
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