Receipt for cash receipt order online: how to fill out

Where can I get a free cash receipt order?

You can receive a cash receipt order (CPO) on our website:

We offer you free software in the 2 most common file formats - Word and Excel. In this case, the already completed form is presented in Excel, located below.

However, downloading a cash receipt order is not all; you should make sure that this is the current form of the document.

NOTE! As of August 19, 2017, new rules for conducting cash transactions are in effect, which you can read here.

The link through which you can use the PQR on our website will contain a document that meets all legal requirements. Let's look at them.

Fines in case of improper storage or loss of the magazine

The responsible person is the chief accountant. But instead of him, any other accounting employee can also be appointed by order of the manager. The authorized employee bears personal financial responsibility. This aspect is fixed by a special act, an agreement concluded between him and the organization. The responsible employee is also required to ensure proper storage conditions for the journal. Filling out and maintaining incoming and outgoing cash orders is the responsibility of other persons: cashiers, managers, and accounting staff. The person responsible for the accounting book rarely personally fills out cash registers and cash registers.

General information about the storage periods for primary documents is contained in Art. 29 of the Federal Law of December 6, 2011 No. 402-FZ. This part of the legislation states that primary documentation must be stored for at least five years. Plus, if any conflict situation arises that is regulated by legal proceedings, then at the time the case is opened, the document must also be stored, even if the period of 5 years has already passed.

For the loss or modification of data, a fine is imposed: separately for the responsible person and for the entire organization as a whole. If an employee is required to pay only 5 or 6 thousand rubles, then the company will have to pay 40-50 thousand.

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What requirements must the cash receipt order form meet?

On our website you can use the KO-1 form (corresponding to OKUD number 0310001), approved by Decree of the State Statistics Committee of the Russian Federation dated 08/18/1998 No. 88. Russian organizations are prescribed to use only this form by Bank of Russia Directive No. 3210-U dated 03/11/2011.

For more information about what standards primary documents must comply with, read the article “Primary document: requirements for the form and the consequences of violating it .

NOTE! Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not draw up cash documents and a cash book (clauses 4.1, 4.6 of instruction No. 3210-U).

The procedure for issuing a receipt for the PKO

The receipt form for the cash receipt order can be downloaded on our website.

The receipt for the cash receipt order is filled out by the cashier when accepting funds simultaneously with the cash receipt. In the detached part of the document, all information from the order is duplicated, and its registration number and current date are also indicated.

The receipt for the cash receipt order is signed by the cashier and the chief accountant with a decoding of their full name, and a round seal of the enterprise is also affixed to it (if any).

In practice, the seal on the receipt should be affixed in such a way that its edge remains on the receipt order. That is, when the receipt is torn off, an incomplete display of the seal should remain on the resulting document. You should also try to ensure that the code and name of the company on the receipt are present and legible.

But the regulations themselves, which describe the procedure for drawing up primary cash documents (Resolution No. 88 and Bank of Russia Directive No. 3210-U), state that the seal must be on both the receipt and the order itself. At the same time, many consider a receipt for an order with half a seal to be invalid.

In judicial practice, there is no clear opinion as to what configuration the stamp on the receipt should be. Thus, the resolution of the Federal Antimonopoly Service of the Moscow Region dated July 30, 2009 No. KA-A40/6945-09 indicates that the imprint of a half round seal on a document does not indicate that there is no confirmation of expenses. But the resolution of the Sverdlovsk Regional Court dated April 10, 2014 in case No. 33-4373/2014, on the contrary, states that a fragment of the seal on the document does not allow it to be identified with the seal of the company that issued the document.

Read about the rules for numbering cash documents in the article “What is the procedure for registering cash documents?”

A receipt for a cash receipt order can also be issued in electronic format, and then printed, signed and handed over to the person who deposited the money at the cash register.

A sample receipt for a cash receipt order can also be downloaded from our website.

How to fill out the PKO form

cash receipt order is the first stage of the task, and the next step will be to correctly fill out this document. A completed PQS sample may look like this:

A cash receipt order can be issued on paper or using technical means - data is entered on a computer, then the PKO is printed and signed. In addition, the receipt can be issued in electronic form, provided that it is protected from unauthorized access, distortion and loss of information. In this case, the PKO is signed with an electronic signature (clause 4.7 of instruction No. 3210-U).

You can print out the completed sample cash receipt order and place it on the cashier’s desk along with instructions for filling it out, which we will provide below.

Journal of registration of expenditure and receipt documentation

Such a document can exist in both physical (paper) and electronic form. The law does not regulate a single mandatory form. But if the document at the enterprise is in paper form, then it is worth knowing a few key rules. Firstly, each page must be strictly numbered and signed by the responsible persons. And, secondly, all pages must be a single form, that is, be bound.

At the moment, the Tax Code and other legal acts (regulatory legal acts) do not oblige entrepreneurs to maintain such a journal. It serves for comfortable submission of reports, as well as quick search for necessary documents. The procedure prescribed by law for filling out the PKO and RKO also does not apply to the journal.

This means that each manager himself decides whether to keep such a journal or not.

Filling out the PKO form: nuances

There are a number of nuances that characterize the procedure for filling out a cash receipt order form. Let's look at them.

The “Structural unit” column should be filled out only if cash is accepted from an employee of the organization. If they are transferred by another legal entity or individual, then a dash should be placed in the corresponding paragraph of the form.

The “Debit” and “Credit” items contain the accounts of the Chart of Accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n) in accordance with the essence of the business operation.

The column “Purpose code” is filled in by organizations that use the appropriate coding system.

The column “Amount of rubles, kopecks” of the KO-1 form is filled in only with numbers, rubles and kopecks are separated by a comma (for example, “200.75”). In the “Amount in words” column, rubles are indicated in words (the first word is capitalized), and kopecks are indicated in numbers. You should also put a dash (if the document is filled out on a computer, then a continuous sequence of consecutive dashes) in the empty spaces of the corresponding column after indicating the amount in words.

If the company does not work with VAT, then in the “Including” column you should enter “Without VAT”. Otherwise, the corresponding VAT amount.

In the “Appendix” paragraph, you should record the primary documents that are the basis for entering figures into the PKO (for example, a cashier’s report).

In addition to the main part of the KO-1 form, you will also need to fill out a receipt, which is included in the structure of the PKO. The receipt will appear in the document on the same page as the main part of the form. As for affixing the seal, based on business customs, the seal is often affixed so that part of it is on the receipt, and the other part is on the PKO. Please note that in this case, claims from the tax authorities are possible. However, you can try to challenge them (see, for example, the decision of the Seventh Arbitration Court of Appeal dated 04/06/2010 No. 07AP-1517/10). In addition, today such disputes seem to us to be of little relevance, since in connection with the entry into force of the law of April 6, 2015 No. 82-FZ, the seal for organizations has ceased to be a mandatory requisite.

See also the material "Print is not a mandatory attribute of the primary document . "

The order must be signed by the cashier or other authorized person. The cashier checks the signatures of authorized persons on the PCO with the samples (except for the situation when the receipt is issued in electronic form). If the document is filled out by an individual entrepreneur and does not hire a cashier, then the appropriate authority to sign the document is assigned to him. A receipt is issued to the person who deposited funds into the cash register.

NOTE! If you fill out the PKO electronically and sign with an electronic signature, then you can send a receipt to the depositor of funds at his request by email (clause 5.1 of instruction No. 3210-U).

From 08/19/2017, the cashier can issue a general cash receipt order at the end of the day for the entire amount of cash receipts, confirmed by fiscal documents - cash receipts and BSO online cash register (clause 4.1 of instruction No. 3210-U).

Is it possible to issue a receipt for the PKO instead of a strict reporting form? The answer to this question was given by the experts of the ConsultantPlus system. Get a free trial of K+ and move on to trusted voices.

Scope of application

A bank order is widely used in settlement operations in which a client account carries out mutual transactions with the accounts of a financial organization. Every action and change is recorded in the document itself, so new columns and lines are regularly added to the bank order, where current information is entered. The order also contains an extract from the personal account, displaying all transactions carried out on this account.

If there are insufficient funds in the client account to make a payment, the document will be considered overdue. However, the client can use a payment order to make a payment via bank account. This is not possible in all cases, but only if the situation complies with the requirements and rules regulated by the bank itself. If such a function is available, then it is necessary to move the data from the “free fields” of the bank order, which indicate all relevant information, to the “payment purpose” column of the payment order.

All actions related to the use, payment and change of a bank order must be performed by a specialist with a sufficient level of qualifications and in accordance with the regulations of the Central Bank of the Russian Federation. This is especially true for those clients who have difficulty making payments due to insufficient funds in their personal account.

Results

A cash receipt order is a primary document drawn up on the unified form KO-1. The PQO is filled out when funds are received at the cash desk and can be in either paper or electronic form. In the latter case, the PCP is signed using electronic signatures.

Sources:

• Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88
• Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

On a note

Drawing up a form for a cash receipt order in 2020 is the responsibility of the cashier and accountant who receives funds. If authorized employees are absent, the form is filled out by the head of the organization.

Also see “How to register in accounting the delivery of money to the collector.”