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Rules for filling out a cash receipt order, with examples

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 we will consider 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:

  1. as a result of the provision of services, sale of goods, performance of work (revenue, including from separate divisions);
  2. return of the balance of money given to employees as compensation for damage caused;
  3. payment of a share in the authorized capital by a new participant in a limited liability company;
  4. as payment for sold property, equipment;
  5. withdrawn from the organization's current account for specific needs.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:

  1. The full name of the organization and structural unit is entered if it has its own cash desk that accepts money.
  2. The OKPO and OKUD codes assigned during registration are indicated.
  3. 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.
  4. 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.
  5. Structural unit code, indicated if available; destination code - when funds are received from the account for a specific purpose.
  6. In the columns “Debit” and “Credit” the corresponding accounts are entered to reflect the transaction being carried out.
  7. 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.
  8. 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.
  9. 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.
  10. “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 an inspection by 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.