How to fill in a cash receipt?

In accounting of any organization it is obligatoryThere is a department that deals directly with operations with finance. This department can not work without special documents filled in by the accountants properly. One of such documents is a cash receipt order. It is for him to make out cash receipts to the cashier. The form of this document is specific - No. КО-1. Also, except for the accountant, the skills of completing this document should be owned by the owners of the firms. In order to fill out the incoming cash order, we need a pen and a blank document form.

Filling a cash order

It should be noted that the document is intended forregistration of funds in the cash department of the organization. Usually, the cash-receipt order has two parts: the main part and the receipt. The receipt to the incoming cash order is always necessarily transferred to the person who transferred the money to the enterprise account, but as regards the second part, it must be filled in by an accountant. The structure of this part consists of a certain number of lines. To fill them, you need to have some knowledge.

First of all, we fill the order header. Here it is necessary to write the full name of the enterprise, and if it is necessary, its branch. If there are no structural units, then in this column we just put a dash. Then the "Codes" line follows. We indicate the information in accordance with the certificate of the State Statistics Committee.

Now fill out the "Document number". The document is numbered according to how the numbers in the "Journal of Registration of Expenses and Receipts Transactions" were affixed. The next line is "Date of compilation". It is in it prescribes the figures day, month and year. It is also worth remembering that four figures are mandatory for the recording of the year.

"Debit" is filled in the same way as a similar numberaccount, which will be the final point in the movement of money. The line under the name "Credit" is divided into two parts, that is, first they enter the code of the corresponding structural subdivision, and then they enter the correspondent account or sub-account, which forms the credit relations arising in the cash department of the enterprise.

The next stage in the process of how to fillthe incoming cash order is the correct filling of the line "Amount, rubles and kopecks". It is obligatory to enter the whole amount in Arabic numerals. Then the destination code of the received money is filled.

Then the line "Accepted from ..." should be filled. It is worth noting that it is this line that causes most of the questions and disagreements. Remember, first the name of the person who transferred the funds to your company is filled here. They can be anyone, including an employee of your own company. It is very important to pay attention to the fact that the initials must be filled in the genitive case. And if this person is from another organization, then the name of the organization should be written down under the name.

A sample of the cash receipt can be viewed from the link, there is an example of filling it.

The next line to fill is "Foundation". It should indicate the source of funds and the purpose of their transfer. In the line "Amount" it is necessary to write the amount of money that the organization received, but only in words and with a capital letter. If there are kopecks, then they also need to be specified.

"Including" is filled immediately after the "Sum". It indicates the amount of tax, and if it is not charged, then you need to make a note "without VAT". The "Application" line indicates which documents are attached to the cash receipt order. The last thing that is put in this document is the signatures. The chief accountant and the cashier must necessarily sign the incoming cash order.

The receipt-cash warrant must be written out inone copy. Seals are placed in it in accordance with Resolution No. 88. Regarding which pen to fill out the document, the Resolution does not say, so it is filled with a helium pen in black.

You can download the cash receipt of the form inInternet and print on the printer. The form of the incoming cash order is usually KO-1. It best meets all the requirements of the Regulation.

It is also necessary to remember that mistakes and corrections in the cash register warrant are not allowed in any case. If the accountant is mistakenly mistaken, then the whole document will have to be re-created.

After the receipt-cash order is filled,an authorized person must cut off the receipt and give it to the person who deposited the funds. The warrant itself remains in the organization and is entered in a special Journal, in which accountable and incoming documents are recorded. Data is recorded in chronological order, indicating the date and the amount that was transferred.

Cash receipts are one of the formsreporting, without which the activity of accounting is unthinkable. By analogy with this document, other papers are filled, in particular, the cash-order warrant. It contains the same items as in the parish. Only here it is clarified, where does the money come from, and where do they go? Also put a seal and signature of the chief accountant and the responsible cashier.

The receipts and cash orders are stored in the accounting department infor five years. During the audit, documents are withdrawn for inspection. After the expiration of the limitation period, it is destroyed. Now the question of how to fill out the cash-receipt order will not put you at a deadlock, and you can not only fill it yourself, but also help your colleagues in this matter.