Regardless of whether you knew about the rules for maintaining documentation, you will receive large fines for posting revenue without the corresponding documents - receipt orders. You will find an example of filling out this document below. Tax authorities regularly carry out such spot checks. How to arrange everything correctly and avoid trouble?
Incoming order: sample
Financial documents are executed only on standardized forms: in legible handwriting and without corrections. The development of documents of the respective samples is carried out by the state organization - Goskomstat of the Russian Federation. FFP is no exception. A sample receipt form is KO-1. Her classifier number is 0310001.
In the photo below - a sample of a receipt order:
Please note that it is indicated at the top right that this is the unified form of KO-1. It consists of 2 parts: the actual receipt order - the sample on the left (remains at the box office) and the receipt - on the right (issued to the person who contributed the money).
Each executed order is assigned a serial number, which is entered in a special journal. In addition, to account for cash, keep a cash book. Each operation is entered on it at the checkout: in the column of income or expense.
How to organize cash flow?
The basic rule is that employees who fill out a receipt order according to the model given above and accept money at the cash desk should be different. It turns out that they are as if controlling each other. If the same person writes out an order and accepts money, abuse of official duties is possible.
As a rule, an accountant draws up a cash receipt order. But the cashier takes the money. Strictly speaking, it is not necessary to introduce a cashier’s position. His duties can be performed by each employee.
Only previously with him must an agreement on liability. In addition, there is a special document - “Obligation of the cashier”. It’s like the Hippocratic oath of the doctors. His employee must also sign.
Without these two documents, you cannot make a claim to the cashier if you suddenly find a shortage in the cashier.
How to fill out a cash receipt order?
Physically, FFP does not have to be filled manually. This can be done on the computer. There is special software for this - it automates routine processes. You just need to fill in the required fields: indicate the amount and date.
By the way, for this it is not necessary to buy an expensive software package. You can use any service on the Internet to arrange a parish online.
There are cash registers that, when recounting cash, automatically form the FFP. But they are not cheap. Such equipment is used by banks and large companies, constantly working with a large amount of cash.
Which of these methods to choose?
Each of the above methods has its pros and cons. The easiest way is to fill out a cash receipt form manually. If you have to do this no more than 1-2 times a day, then this should be done.
However, with a large number of such operations, the disadvantages of this approach are obvious. This method is too time-consuming, and not every accountant has a legible handwriting - later the tax may have questions about this.
If, nevertheless, cash orders are filled in manually, then you need to do this only with a blue ballpoint pen and only in legible handwriting. The use of helium or oil inks is prohibited.
Online services may not be available. Often this does not happen at the right time and for reasons beyond your control. Thus, you cannot somehow influence the situation in this case. This is the main disadvantage of this method, although it is free.
The best option is to install a software package for accounting. It automates not only the issuance of cash orders, but also other routine operations. And you can always keep the situation under control.
Filling in a cash receipt order: step-by-step instruction
How to fill out a cash receipt order? A sample of the filled order is shown in the photo above. And here is a step-by-step instruction:
- in accordance with the journal, assign a number and date to the document;
- the amount is prescribed not only in numbers, but also in words;
- indicate the numbers of the respective accounts for the conduct of money;
- fill in the line “Base” (what kind of operation was carried out);
- calculate VAT or make a note “without VAT”;
- indicate the attached documents.
Remember that the cashier may not accept the form of the receipt and cash order - the signature sample of the chief accountant or the person replacing him, in accordance with the order, must clearly match the signature on the receiver.
In addition, when accepting money, the cashier must:
- once again check the correctness of filling each column;
- verify signatures with samples;
- check the availability of supporting documents.
Moreover, the amount of funds deposited must exactly match the specified.
The question often arises whether the cashier has the right to accept part of the money specified in the receipt and cash order? The answer to this question is unequivocal - no. If at least a penny is not enough, money will not be accepted, the order will be crossed out and sent for reissuance. And this is fair. After all, the cashier will have to compensate the difference otherwise, from his pocket.
Rules for storing cash orders
What happens after the money is paid to the cashier? Although all the information is entered into the journal and cash book, the order itself is stored for another 5 years. Moreover, this period does not take into account the year in which the document was drawn up.
At the same time, you should be aware that the FE on the STS “Revenues” or STS “Revenues minus expenses” may not keep records of cash transactions. It is enough for them to keep a record of income. But for LLC registration of these documents is required.
To summarize
Incoming cash warrant refers to the primary cash documents. Capitalization of funds without its registration is possible only for individual entrepreneurs. And then, only in cases permitted by tax laws. For LLC, the execution of this document is always necessary, regardless of the tax system.
A staff accountant is required to fill out a cash and cash warrant. Or a manager if the accountant is not on staff. Moreover, the order must be filled correctly, have the signature of the chief accountant (manager) and the seal of the organization with all the details, as well as all the necessary applications. Blots and corrections are also not allowed.
A sample of filling and the form of a receipt order are given in the relevant sections of the article. An important nuance: the order can be filled both “by hand” - with a blue ballpoint pen and legible handwriting, as well as on a computer. But blots and corrections are strictly not allowed.