Journal of registration of incoming and outgoing cash orders. Journal of registration of incoming and outgoing cash documents - application, procedure for filling and storage Journal of registration of incoming and outgoing cash documents

It is impossible to maintain accounting records at an enterprise without approved document forms. This list includes a registration book, its approved form is called KO-3. This journal is intended to record all document flow associated with expenses and receipts at the enterprise's cash desk. This book makes accounting much easier. It regulates the order in document flow and simplifies the calculation of the final balance for any period.

Before executing any transaction, the official records each paper issued for the movement of assets in the journal. This includes data on and payroll statements, documents for the issuance of cash funds, payment of current bills, and receipts of funds from outside. Journaling is possible in electronic, printed or handwritten form.

All sheets must be numbered and secured with the seal of the enterprise. The journal is started for a certain period: for a year, a quarter or a month. These parameters are set by the organizations themselves.

Who has the right to fill it out?

Journal fills cashier or designated accounting employee, familiar with the filling procedure. The head of the enterprise appoints the person responsible for keeping records of funds, and an agreement on financial responsibility is concluded with the employee.

Incorrect completion of government reporting, identified during external and internal audits, leads to significant fines and administrative liability. Corrections and absence of required entries are considered unacceptable.

What kind of reporting is recorded in it?

All acts confirming the movement of money must be entered into the book:

Expenditure cash order (RKO)- a document drawn up when issuing funds from the cash register. The order must be signed by the chief accountant and the head of the department.
Receipt cash order (PKO)– a document confirming the receipt of funds on the balance sheet. This document is issued in one copy, and a tear-off receipt is given to the person who deposited the money at the cash desk.
Statement for payment of wages reflects the actual payment of wages to employees of the organization. It must be signed by the chief accountant and director of the enterprise. Such a document is recorded as expenses, and in the case of depositing wages, it is registered as a receipt of funds and a cash receipt document is created for this amount.

Before registering the act, the responsible person is obliged to check the correctness of completion and the presence of the signature and seal of the authorized person.

You can watch the video on how to create this journal in the 1C program:

Filling procedure

The basis of an account book is its title page. In addition to the name of the document itself, the following details are entered on it:

name of the enterprise where accounting is carried out;
(general classifier of enterprises and organizations);
the start date of maintaining the document and the period for which it is created;
Full name of the person responsible for filling it out, indicating the position.

The following sheets of the book contain the same tables to fill out. They contain eight points, 4 of them relate to expenses and another 4 to income:

Column 1 – date of registration of the receipt order;
Column 2 – document serial number;
Column 3 – amount of capital received;
Column 4 – a note in which the source of cash receipts is recorded;
Column 5 – date of issue of the expenditure order;
Column 6 – document serial number;
Column 7 – amount of expenditure funds;
Column 8 – a note indicating what the funds are spent on or for whom they are intended.

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 opens 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 it was given, 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.).

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 the 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.

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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 company,

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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New form "Journal of registration of incoming and outgoing cash documents" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88.

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