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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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 contain 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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Journal of registration of incoming and outgoing cash documentation - an accounting book containing all cash transactions carried out through the organization's cash desk. According to the legislation of the Russian Federation, incoming and outgoing documents must be drawn up without blots or errors.
Journal of registration of expenditure and receipt documentation and registration rules
Incoming and outgoing cash receipts, payroll statements, and various applications for the provision of cash are recorded by accounting staff in the appropriate book. Cash orders generated on payroll records for the provision of wages and other similar payments are recorded in the journal after their issuance.
Funds deposited into the company's account through the cash register are registered using cash receipt orders (CROs). And issued by an accounting employee, respectively, with expense receipts (RKO). Instead of the latest documents, invoices, pay slips or applications for cash may be provided.
All documents have their own identification number, contained in the classifier of all-Russian documentation:
- 0310001 – receipt papers;
- 0310002 – consumable documents;
- 0301011 – payment orders;
- 0301009 – expense and payment documents.
Each cash register paper contains basic data:
- name and legal address of the enterprise;
- type of transaction;
- participants in the transaction;
- time and date of the operation;
- expense order number;
- amount in words as well as in numbers;
- initials, signature of an authorized employee of the organization.
Cash reporting is prepared in the accounting department by an employee of the enterprise appointed by order of the director. After which it is transferred to the cashier to complete an expense or income transaction. Before issuing funds, the cashier must verify the correctness of the statement and the authenticity of the signature of the main manager (manager, chief accountant, etc.).
When transferring cash to an accounting employee, the counterfoil of the order must be signed and given to the person who deposited the amount, and the PKO itself, certified by the signature of this person, must remain with the cashier. The cash settlement is certified by the signature of the person to whom the funds were issued and endorsed with the “Paid” stamp, otherwise it will be simply impossible to prove the fact of the payment made.
At the end of the working day, based on expenditure and receipt documents, the cash balance at the enterprise’s cash desk is determined using the following formula:
Amount of cash at the end of the shift = Balance at the beginning of the day + income received – amount of cash issued
The recalculated funds must match the amount reflected in the documents down to the penny, but some organizations allow a small error, as stated in the charter. Corrections are not allowed; if there are errors, the order is destroyed and re-created.
The main purpose of the accounting book
Expense and receipt orders, on the basis of which the issuance and deposit of cash into the cash register of the enterprise are carried out, must be recorded in a separate book called the register of registration of PKO and cash settlement documents.
Every organization carrying out cash transactions must have this form of book. All outgoing as well as incoming funds to the enterprise must be posted through income and expense statements, which in turn are recorded by an accounting employee in a special journal. This includes cash receipts, expense documents, payment orders, etc.
Control of incoming and outgoing documentation is a prerequisite for the implementation of the financial and economic activities of the company. All cash transactions are carried out by the responsible person or the chief accountant. RKO or PKO are printed on the device or filled out by hand. The expenditure documentation reflects the identity card details of the recipient of the material assets. Only one RKO number is allowed on payroll slips.
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The legislation imposes basic requirements for the preparation of RKO and PKO, among which it is worth highlighting:
- the statement must be accompanied by primary paper, which serves as the basis for its formation;
- corrections and various errors are not allowed;
- each type of statement is assigned a continuous numbering from the beginning of the reporting year;
- all orders must be recorded in the ledger without exception;
- statements are valid only on the day they are generated.
When making cash payments between legal entities, do not forget about the maximum permissible size of the contract, which is allowed by the legislation of the Russian Federation. In 2016, according to one agreement, the amount was limited to 100 thousand rubles (perhaps now it is slightly higher). Failure to comply with this rule may result in a fine.
The company can use the funds received from the cash register to pay wages and purchase purchased goods. The company is obliged to deposit other amounts exceeding the established limit to a financial institution.
How to fill out the accounting book correctly?
Every document begins with a title page. The KO-3 log should contain the following data:
- name of the enterprise;
- OKPO code;
- a specific division, if the book registers expense and receipt orders only for a certain company structure;
- year – the journal opens at the beginning of the reporting year and is valid until its end, so the date of the acts is not indicated;
- authorized person responsible for maintaining the book – initials, position held.
The registration log of PKO and, accordingly, cash register, itself consists of the same type of sheets, as well as a main table in which all outgoing and incoming cash orders are entered throughout the year. Each page contains 8 subsections: the first 4 are for registering receipt documents, the others are for recording other acts.
Each line is used to account for one statement, and includes the following items:
- the first is the date of formation of the receipt order;
- the second is the individual statement number;
- third – the amount of cash reflected in the document;
- fourth “note” - here you can indicate from whom exactly this amount was received and for what;
- fifth – the date of drawing up the expense order;
- sixth – serial number from the beginning of the year;
- seventh – the amount issued from the enterprise’s cash desk;
- The eighth “comment” is the nature of the operation.
The accounting journal reflects all the necessary information regarding orders, acts confirming the movement of material assets, which makes it possible to freely track the company’s expenses and profits for various periods of their financial and economic activities, as well as control the circulation of documents.
Basic rules for storing and filling out the journal - penalties
Most often, the accounting book is kept by an organization's accounting employee, sometimes by a cashier. But in any situation, this is a performer who is appointed by a written order from the general director of the company to perform certain duties. A liability agreement is also concluded with this employee.
Regarding the storage period, the registration journal is a standard management document, therefore it is in the archives of the organization for five years (after the end date for maintaining the book). Based on Federal Law No. 402 of 2011, an enterprise is obliged to create appropriate conditions for storing company reports in order to provide them to regulatory authorities upon any request.
In the event of possible controversial situations and court proceedings, such papers are stored at the enterprise until the case is closed or certain circumstances are clarified. Violators who commit violations in the accounting of monetary transactions and cash discipline face liability:
- company employees – 4,000 – 5,000 rubles;
- companies, as well as all entrepreneurs - 40,000 - 50,000 rubles.
In order to avoid possible problems and liability regarding the implementation of cash transactions with cash, it is necessary to strictly follow all instructions for maintaining a log of receipts and expenditure documents.
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Receipt and expense orders are the main primary documents in the cash desk of any organization. How should you keep track of and control these important papers, and how to fill out the cash register without errors? Read in this article.
Absolutely all organizations that have a cash register and operations on it are required to fill out cash register documents regarding the receipt and expenditure of cash. These are the overwhelming majority, because despite the spread of electronic means for non-cash payments, cash is usually needed for small household needs. This means that most organizations need journal for registering incoming and outgoing cash orders. Therefore, let's get to know him in more detail.
Magazine form
Journal of registration of incoming and outgoing cash documents is an accounting book in which it is necessary to enter information and details of all documents issued by the cashier. Its unified form was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88. It is called No. KO-3, but if desired, organizations may not use it and develop their own version. Indeed, since 2013, the use of such unified forms of primary accounting documents has been recommended. Although the rest of the cash papers, in particular the same cash registers, in accordance with information from the Ministry of Finance No. PZ-10/2012, are mandatory in the approved form.
The log book is a regular consolidated accounting register, so you can develop it yourself. By virtue of Article 10 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting,” approval of accounting registers is the prerogative of the head of the organization upon the recommendation of the chief accountant. The main thing is to indicate the option used in the accounting policy. But if desired, you can use a unified form (this should also be mentioned in the accounting policy). However, this is always a book that must be numbered end-to-end and stitched. Typically, the inside of the journal form for registering incoming and outgoing orders consists of two halves of equal volume:
- For receipt orders.
- For expense orders.
They are carried out simultaneously. Information about income is usually placed on the right side of the sheet, and information about expenses is on the left. The legislation allows keeping a register not only on paper, but also in electronic form. In this case, it should be possible to print the completed form and generate it within a certain period of time. In addition, you don’t have to use paper copies if the responsible person (accountant or cashier) has a qualified electronic signature with which he can certify the records.
Filling out the cash register: sample
On the title cover, regardless of whether a self-developed or recommended journal form for registering receipts and expenditures is used, there must be the name of the organization, its structural unit where the cash desk is located, and the name of the form itself. In addition, you need to write the date when maintaining the form began, and the details of the person responsible for it (position and full name). It will look like this:
Inside the form, it is necessary to provide columns to indicate the following information for each cash order:
- order number and date of its preparation;
- amount of expense or income;
- a note indicating a brief purpose of the amount of money issued or received.
Numbers for incoming and outgoing orders must be assigned separately for each of these types of cash papers. Continuous numbering of income and expenses is not allowed.
Online cash registers
To the question Do you need a cash register for online cash registers? The answer is clear - no. Transactions are recorded and receipt numbers are assigned automatically by the device’s fiscal storage device. Therefore, no additional accounting registers are provided in this situation. Before the introduction of cash register equipment with the function of online data transfer, cashiers-operators kept journals for registering receipt and expenditure orders, in which they recorded data on revenue; now this obligation has been canceled for them. The relevant explanations on this matter were given by the Russian Ministry of Finance in letter dated June 16, 2017 No. 03-01-15/37692.
Responsibility
Although this accounting register is mandatory for all organizations, the law does not provide for any separate administrative responsibility for managers or accountants for its absence. But if it is not maintained, this can be considered a violation of the accounting procedure in the organization.
Accounting at an enterprise cannot be maintained without drawing up documentation, which includes RKO (cash receipt orders), payroll statements, PKO (cash receipt orders), accounts payable, salary slips and others. To account for all papers, a Journal of registration of incoming and outgoing cash documents is required, the presence of which simplifies the calculation of the final balance for any period and controls the document flow.
Why and who needs a journal for recording incoming and outgoing cash documents?
The journal for registering incoming and outgoing cash documents has a unified form under the number KO-3 (according to OKUD, form number 0310003). The document can be filled out manually or using computer technology.
Subsequent sheets of the Book have the same design - columns are printed on them, which are filled in in the following way:
- 1 indicates the date of registration of the receipt order;
- in 2 - document number;
- 3 - the exact amount of capitalized funds;
- in 4 - source of money, note;
- in 5 - the date when the expenditure order was issued;
- in 6 - document number;
- in 7 - the amount of funds spent;
- in 8 - a note indicating who the funds are intended for or what they are spent on.
You can read what it is and how to fill it out in the publication at the link.
