Operations for the withdrawal of funds from the cash desk are drawn up with an expense cash order in the KO-2 form. It is formalized both in traditional processing methods and in processing with the help of computer technology. The salary is issued according to the payroll. One cash outflow order is issued for the total amount of the statement. It is written out by an accounting employee in a single copy. Signed by the head of the organization and the chief accountant of the enterprise, must be registered in the register of expenditure and incoming cash documents.
Instructions
Step 1
At the top, indicate the serial number of the document. Next comes the compilation date. The date of drawing up must indicate the date of issue of money.
Step 2
The structural subdivision code is filled in by separate subdivisions according to the codes assigned to them.
Step 3
In the column “correspondent account” - the debit account to which the issued amount belongs.
In the column, the analytical accounting code - the code for the analytical accounting system.
In the column credit - account 50.
Fill in the special purpose code when issuing money in the order of targeted financing.
In the column to issue - the full name of the person to whom the money is issued.
Step 4
In the column for the reason - indicate the basis for issuing money. The amount is indicated in words with a capital letter. All empty spaces are crossed out.
In the attachment column, indicate the details of the document under which the money is issued.
In the received column - the recipient writes the amount received in words. All empty spaces are crossed out.
In the PO column - indicate all the data of the recipient's identity document.
Step 5
Money can be dispensed from the cash desk on a cash voucher - in case of payment of salaries, bonuses, vacation pay, benefits, on account of the employees of the organization, upon delivery to the bank, upon payment to suppliers or founders.
