All enterprises and individual entrepreneurs (IE) are required to document their business transactions. An expense cash order is a document designed to record financial transactions of an enterprise or individual entrepreneur.
Instructions
Step 1
The cash outflow order is drawn up in a single copy and must be certified by the signature of the chief accountant and the head of the enterprise. The document is used to conduct settlements through the organization's cash desk.
When filling out the order, it must indicate the name of the enterprise and structural unit, as well as their OKPO codes, account and subaccount number, number and date of registration of the expenditure order.
Step 2
The issuance of funds is made strictly to the person whose data is indicated in the expense slip, while a passport may be required to verify the identity. If funds are issued to a representative, then his data must also be entered in the expense slip, and the order must be accompanied by a power of attorney, on the basis of which the representative acts.
Step 3
The cash outflow order may be accompanied by additional permits, containing explanations about where the expenses are sent. In this case, it is enough to certify only the authorizing document with the signature of the head; it is not necessary to certify the order itself.
Step 4
When issuing funds through the cash desk of the enterprise, the payroll can also be used, in this case, it must be certified with a stamp containing the details of the expense cash order. Information about such a document, as well as information about an issue note, is recorded in the corresponding registration journal.
Step 5
An expense cash order is also used when crediting the organization's funds to a bank account, while in the "Issued" column it should be indicated that the funds are intended to be credited to the current account. If this column indicates the person to whom the money is transferred, then code 71 (Settlements with accountable persons) must be indicated in the correspondence of the accounts.
Step 6
Incorrect filling of an expense cash order may serve as a basis for bringing an organization or an individual entrepreneur to responsibility under Article 15.1 of the Administrative Offenses Code of the Russian Federation, which provides for a fine of up to 50,000 rubles. for legal entities and up to 5000 rubles. for responsible officials. Also, for this type of violation, liability is threatened under Article 120 of the Tax Code of the Russian Federation, which provides for a fine of up to 10,000 rubles.
