Cash transactions in the organization must be reflected in primary documents. To account for cash transactions, an expense cash order (CKO) is used, on the basis of which cash is issued from the cash desk. The issuance of funds on an expense cash order is made only on the day the document is drawn up. The form of an expenditure cash order has an approved KO-2 form.
It is necessary
- - Form of the KO-2 form.
- - Documents giving the basis for the issuance of funds from the cash desk (order, order, advance report, etc.).
Instructions
Step 1
In the line "Organization" indicate the full name of your organization and the OKPO code.
Step 2
In the columns "Document number" and "Date of drawing up" enter the serial number of the cash settlement and the date of issue of money.
Step 3
In the column "Corresponding account" indicate the account, in the debit of which you will reflect the amount issued from the cash desk, in the column "Credit" - account 50.
Step 4
In the “Amount” column, fill in the figures with the amount of funds issued.
Step 5
In the line "Issue", indicate the surname, name and patronymic of the person to whom the money is issued from the cash desk.
Step 6
In the “Reason” column, write the purpose of issuing money, for example, “the proceeds were handed over to the bank”, “issued on record”.
Step 7
In the line "Amount" with a capital letter, indicate the amount: rubles - in words, kopecks - in numbers.
Step 8
In the line "Application" enter the documents on the basis of which the issuance takes place: name, number and date of compilation.
Step 9
Submit an expense cash order for signature to the manager and chief accountant. In the line “Received” the recipient of the money shall enter the amount received in words.
Step 10
In the "To" line, indicate the details of the document proving the identity of the recipient.
