Register of incoming and outgoing cash orders. Journal of registration of incoming and outgoing cash orders

Cash orders (PKO and RKO) are used to record amounts of funds and order details when circulating cash through the cash desk of an organization or enterprise. Below we will tell you what this document is and how it needs to be prepared.

Purpose of the magazine

In accordance with the requirements of Art. 34 Federal Law No. 86-FZ dated July 10, 2002, regulating the rules for the circulation of cash, for their circulation are established, mandatory for all business entities and banks.

Thus, when making cash payments, the organization that accepts money is required to use cash register devices designed to register cash received. These transactions are confirmed by a cash receipt order. In addition, this document must also be drawn up in cases where cash is received from the bank to pay employees, travel allowances, and compensation.

The organization accepting the money must use the cash register to register cash.

If, after receiving the money, the total amount in the cash register exceeds the established limit, then the excess amount must be deposited at the bank. This operation is confirmed by issuing an expense order.

The general rules for carrying out cash transactions are established by Directive of the Central Bank of the Russian Federation No. 3210-U dated 03/11/14. In accordance with it, all transactions must be reflected in the primary documentation (PKO and RKO), and after that the data must be entered into the registration log of PKO and RKO (form KO-3). All these forms are approved by the State Statistics Committee (Resolution No. 88 dated August 18, 1998). A sample form of this document in Excel format can be downloaded from this link.

Filling rules

The PKO and RKO accounting book can be filled out manually or using special software on a computer. If registration is carried out electronically, then information on the intended purpose and cash flow for the day is entered on the page of this journal.

Form No. KO-3 includes a cover and loose leaf, which is divided into 2 parts.

The title page indicates:

Company name.
OKPO of an organization or enterprise (in the absence of OKPO, a dash is entered in the corresponding column).
The period for which this cash book was opened.
Details of the person responsible for maintaining and filling out the journal.

The first part of the loose leaf (columns 1-4) is intended for recording data on incoming orders, and the second (columns 5-8) – on outgoing orders. You can see a sample of filling out loose-leaf sheets.

Keeping records of PKO and RKO is mandatory for every organization that has a cash register. Filling out the accounting log is the responsibility of the cashier. This document has a shelf life of 5 years (if it has been verified during this period).

Why do you need a logbook for registration of PKO and RKO

The existing regulation on cash circulation (Law No. 86-FZ dated July 10, 2002) provides uniform rules that are mandatory for both organizations and banks. According to Art. 34 of this law, the Bank of Russia establishes the procedure for conducting cash transactions by firms that must have a cash desk for receiving and issuing cash. Unused funds should be kept in a bank.

When paying in cash for goods and services, the organization receiving the money must use a cash register to record the amount received. At the same time, a cash receipt order (PKO, form KO-1) is drawn up. If the amount received exceeds the cash balance limit, then the excess must be deposited with the bank. To do this, issue a cash receipt order (RKO, form KO-2). PKOs are also issued upon receipt of funds from the bank for the payment of salaries, accountable amounts, and travel expenses. RKOs are issued when money is issued for these purposes to specific employees of the company.

The procedure for conducting cash transactions is stipulated in the instruction of the Central Bank of the Russian Federation dated 03/11/14 No. 3210-U, which came into force on 06/01/2014. According to this instruction, all transactions for issuing or receiving money are recorded in primary documents (PKO and RKO), after which they must be reflected in the registration journal (form KO-3). All these forms are approved by the State Statistics Committee (Resolution No. 88 dated August 18, 1998).

The requirements for primary documents can be found in the article “Primary document: requirements for the form and the consequences of its violation.”

Rules for registering a journal of incoming and outgoing cash orders

Basic legal requirements for filling out PKO and RKO:

the order must be accompanied by a primary document that serves as the basis for its execution;
blots and corrections in orders are not allowed;
ensuring continuous numbering of orders for each type from the beginning of the year;
mandatory registration of orders in a journal;
orders are valid only on the day they are issued.

Accounting for cash receipts and cash receipts is the responsibility of every company. Cash transactions are carried out by the chief accountant or his authorized person. Orders are issued by hand or printed on a printer.

A receipt for the receipt order is given to the person who deposited the money, and the order itself remains with the cashier. The cashier records complete information about him in the cash register register KO-3.

Cash issuance is carried out with the issuance of a cash receipt order. At the same time, it is recorded in the journal. It also reflects data on salary slips. And on the statements themselves they put a mark (stamp) with the details of the RKO.

The payment slip records the passport details of the recipient of the money. On salary statements, it is allowed to indicate one expense order.

When making cash payments between legal entities, you must remember to comply with their maximum permitted amount. In 2019 it is 100,000 rubles. under one contract. Failure to comply with this rule will result in fines. The company can use the money received at the cash desk only to pay salaries and pay for purchased goods. She must deposit the remaining amounts in excess of the established limit to the bank.

Results

The cash register register records information about all issued cash receipts and expenditures. It must be carried out according to the established form KO-3.

The journal for registering incoming and outgoing cash documents has a unified form KO-3. Let's figure out what kind of journal this is, how to fill it out and what documents need to be registered in it. You can download the journal form form KO-3 below.

The journal contains information about cash documents documenting the receipt and withdrawal of funds from the enterprise's cash desk. What cash documents need to be registered in the KO-3 journal? First of all, these are, of course, incoming and outgoing cash orders, on the basis of which cash is received and issued from the cash register. A sample of filling out a receipt is presented in, you can familiarize yourself with the expense order. You also need to register payroll statements in the journal, on the basis of which payments are issued from the cash register.

Sample of filling out the journal form KO-3

Like all journals intended for recording certain documents, form KO-3 has a title page and a tabular part for recording cash documents there.

The title page is standard: name of the organization, year, position and full name of the person responsible for maintaining the journal. The journal is opened from the beginning of the year and during this year each incoming and outgoing cash document is consistently recorded.

Each sheet of the journal is divided into two parts: the left part is intended for recording incoming cash documents, the right part is for expenses.

For each document we indicate its number and date, the specified amount. In the “note” column we write a transcript of the transaction, for example, from whom the money was received or to whom the money was issued, in connection with what it was issued/received, according to what document (payment for goods according to invoice No...., an advance was issued to Ivanova, a salary was issued for May 2013 etc.).

The movement of cash in the company, namely, each fact of economic activity associated with the receipt or expenditure of cash from the cash desk of the enterprise, is reflected by the corresponding cash receipt or expenditure order. Cash orders, in turn, must be subject to certain registration records, which would provide the ability to track incoming and outgoing documents over time, and, if necessary, demonstrate the correctness of cash transactions during an audit by the Federal Tax Service. One of such registers can be a journal of incoming and outgoing cash orders.

The obligation to maintain a journal of PKO and RKO

Organizations working with cash were required to maintain a journal of incoming and outgoing cash orders until the end of 2011. This followed from paragraph 21 of the Procedure for Conducting Cash Operations in the Russian Federation, approved by the Bank of Russia on September 22, 1993 No. 40. Further, this normative act was declared invalid, and on January 1, 2012, the replacement Regulations on the Procedure for Conducting Cash Operations with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on October 12, 2011 No. 373-P). This document no longer provided for the obligation to maintain a journal. The current procedure for cash transactions (Instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U) also does not contain such a requirement, that is, information on PKO and RKO needs to be reflected only in the cash book (clause 5.2 of Regulation No. 373-P).

At the same time, during tax audits, inspectors often require that, along with other cash documents, a journal of incoming and outgoing cash orders be provided. Therefore, if a company carries out a significant number of cash transactions, then it is also advisable to maintain such a register.

Form of the journal of incoming and outgoing cash orders

The unified form of the journal for registering incoming and outgoing cash orders is coded No. KO-3 (OKUD 0310003). This form was approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

A standard form for a journal of incoming and outgoing cash orders consists, relatively speaking, of two parts. The left side records information about incoming cash orders, and the right side records data on outgoing orders. The PKO and RKO themselves are reflected in the journal in accordance with the numbers assigned to them, their dates, amounts, as well as indicating a note that reveals the essence of the incoming or outgoing transaction.

At the same time, this form is not the only one possible for use. In fact, this document is only a consolidated accounting register, so the company has the right to use both the approved form and develop its own journal based on it. A similar opportunity to independently develop your own form for use within an organization is spelled out in Part 5 of Article 10 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. According to the theses presented in it, the chief accountant or another person authorized to conduct accounting has the right to develop such recorded forms of consolidated registers, and the head of the company will have to approve them for use in such a case.

It should be noted that the standard form of a journal for registering incoming and outgoing cash orders is quite elementary, and in principle it contains all the data necessary for maintaining the register. The development of an alternative form may make sense if the company, for some reason, requires a more detailed reflection of the details of transactions confirmed by cash orders. Although in this case, most likely, the form developed independently will not differ much from the standard one.

Both standard and independently developed logbooks for registration of PKOs and RKOs can be kept on paper or in electronic form. However, maintaining an electronic form is allowed only if the document is signed with an electronic signature.

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The journal for registering incoming and outgoing cash documents is used by the accounting department to register incoming and outgoing cash orders or payroll (settlement and payment) statements replacing them, applications for the issuance of money, invoices, etc. before transfer to the organization's cash desk.
The unified form No. KO-2 was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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How to fill out the KO-3 registration log correctly

The journal must be completed either by the cashier or another accounting employee. The title page of KO-3 must contain:

OKPO code assigned to the organization,

Name of organization,

The name of the structural unit of the organization indicating the code assigned to it (if the code is not assigned, then a dash is placed),

The period for which the registration log is kept
- position and full name of the employee responsible for maintaining this journal.

Completing journal worksheets.
The worksheet consists of two parts: incoming and outgoing documents. Columns 1-2 and 5-6 indicate the date and document number. Columns 3 and 7 indicate the amount of cash received or issued from the cash register. Columns 4 and 8 indicate a brief note describing the operation of receiving or issuing funds (for example, salary for July 2012, return of advance payment, etc.).

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