home Drugs Account cash number. Where and how to use a cash receipt order, filling rules. Should there be a new numbering of PKO and RKO from the beginning of the year

Account cash number. Where and how to use a cash receipt order, filling rules. Should there be a new numbering of PKO and RKO from the beginning of the year

To whom should RKO be issued when paying wages according to the payroll?

Since there are no clear rules in the Directive regarding how to formalize cash settlement settlement when issuing wages according to a statement, we will proceed from the general rules. They are like that. The salary slip has a validity period of maximum 5 working days clause 6.5 Instructions. The director must indicate a specific period in the statement, based on how many days are needed to pay salaries to all employees (taking into account the established deadlines for paying salaries, current business trips, vacations, time off, etc.). During this period, the amount to be issued according to the statement may be kept in the cash register in excess of the limit. paragraph 2 Instructions. AND until this period expires or the entire salary will not be paid before the end of this period and pp. 4.6, 6.5 Notes:

RKO neither for the total amount indicated in the statement, nor for the amounts already issued according to the statement since the beginning of its validity, not issued;
are not reflected in the cash book neither money intended for issuance, nor money already issued to employees according to the statement.

At the end of the last day of validity of the statement, the cashier signs the statement, marks the deposited amounts on it and transfers it to the accounting department. The accountant checks everything and also signs. And only after this, but always on the same day, the accountant draws up cash settlements for the total amount actually issued to employees. para. 3 p. 6.5 Instructions, and its number and date are indicated on the last page of the statement. Then the cashier registers the cash register in the cash book clause 4.6 Instructions.

If there are several statements, for example, each department has its own, then it is not necessary to draw up a separate cash register for each of them. You can make one RKO for the total amount of the salary issued and attach all the statements to it. Accordingly, the number of this cash register must be indicated in all statements.

In a regular, non-salary cash settlement, the indication of the recipient and his passport data, as well as his signature para. 2, 3 clause 6.1, clause 6.2 Instructions it is necessary for the organization to have confirmation that it paid a certain amount to a certain person, and that person received it. And they draw up such a cash settlement before the money is issued to the recipient indicated in it clause 6.1 Instructions.

But at the time of compiling cash settlements based on the payroll:

money have already been issued from the cash register to employees according to a statement, some of it possibly in previous days;
confirmation of issue each a certain amount has already- These are the signatures of workers on the statement.

That's why RKO, compiled on the basis of the payroll, needed only for making entries in the cash book about the amounts issued according to the statement and does not constitute confirmation of the transfer of money. This means entering someone’s f. And. O. in the “Issue” line and passport data in the “By ___” line is not required. Accordingly, no one should sign the RKO for the recipient. That is why the Instruction mentions filling out these lines only in relation to the general procedure for issuing money from cash registers pp. 6.1, 6.2 Notes. And for the payment of wages, a special procedure has been established that we have considered, in which there are no such rules clause 6.5 Instructions.

However, in practice one can also encounter others incorrect, RKO design options:

<или>to the cashier himself - his name. And. O. put in the “Issue” line, and in the “By ___” line indicate his passport details. The reasoning here is this: the cashier issues the salary according to the statement, therefore, the cash register must be issued in his name. This is incorrect, since all the money in the cash register, including that intended for paying salaries, is already with the cashier, because he is the person financially responsible for the cash register. A cash settlement can be issued for someone who works as a cashier only if he acts not as a cashier, but as a recipient of money. For example, as an accountable person, when he is tasked with purchasing something for cash on behalf of the organization.

It happens that an organization has several cashiers at one cash desk, one of whom is senior para. 2 p. 4 Instructions, and the salary is issued like this: the senior cashier transfers money from the cash register to the others, and they then distribute it to the employees according to the statements. But even in this case, the transfer of money between the senior cashier and the others is not formalized by cash register for the same reason: as long as one of the cashiers has the money, it is considered to be in the cash register. Such a transfer is recorded in a special book for recording funds accepted and issued by the cashier (form No. KO-5) clause 4.5 Instructions;

<или>to the director or chief accountant. The wording in the “Issue” line in these cases is as follows: “Fomin A.A. for the payment of wages to employees for the second half of June 2015”, and below, in the line “By ___”, Fomin’s passport details are indicated. This is incorrect, since with such registration it will turn out that you transferred this amount from the cash register to the named person, and he must distribute the salaries to the employees somewhere else. But this in fact did not happen: the cashier issued the salary - it is his signature that appears on the statement in the line “Payment made.” Of course, the director can conduct cash transactions himself and paragraph 4 Instructions, but then he acts as a cashier, and for a cashier, as we have already said, cash settlements are not drawn up.

In some organizations, the following order has been established: the director, chief accountant, head of department, foreman, and so on, according to the cash registers registered in their name, receive salaries for their subordinates at the cash desk, and then distribute them to employees according to the payroll. They return the unpaid amounts, together with the statement, to the cash desk according to the PKO. But it's not right. The salary must be issued from the cash register by the cashier - this is the requirement of Directive No. 3210-U para. 2 clause 6.5, clause 6.2, clause 4, clause 6.1 Instructions, that is, it cannot be issued through accountants.

Therefore, the one who actually issues the salary must be appointed as a cashier with full financial responsibility for the money entrusted to him. Then the main cashier will be senior at this time, and the transfer of salary money to the distributor must be recorded in the book of accounting for funds accepted and issued by the cashier (form No. KO-5 approved Resolution of the State Statistics Committee dated August 18, 1998 No. 88).

What day should I indicate in the “Date of compilation” field of RKO

This question arises if the salary is issued within several days. Instruction No. 3210-U directly states that cash settlements are drawn up for the amounts actually issued para. 4 p. 6.5 Instructions. Hence, date of compilation of RKO- This closing date of the statement, that is, the last day of payment of salaries. This rule is explained by the fact that it is not known in advance whether all employees will come to the cash desk to receive their salaries, therefore, it is impossible to predict what amount will be issued.

Some organizations set the date of the 1st day of payment of wages (the 1st day of the period indicated in the statement), since they believe that the expense order formalizes the director’s order to issue wages in cash, and not transfer them to the accounts of employees. However, this is not true. Such an order is the payroll or payroll document itself, signed by the director, and non-cash salaries are transferred on the basis of the payroll and Instructions for the use and completion of forms of primary accounting documentation for the accounting of labor and its payment (Payroll), approved. Resolution of the State Statistics Committee dated January 5, 2004 No. 1. In addition, since June 1 last year, the signature of the director in the RKO is not required.

Sample of registration of cash settlement, drawn up on the basis of the salary slip

Head of the organization

(job title)

Director's signature is not required Instructions for the use and completion of primary documentation forms for recording cash transactions, approved. Resolution of the State Statistics Committee of August 18, 1998 No. 88; clause 4.3 Instructions. The director’s order to issue a certain amount of salary from the cash register is a statement signed by him

(signature)

(full name)

Chief Accountant

(signature)

S.B. Eremina

(full name)

When you can do without a statement, and when you can’t

If only one employee receives a salary at the cash desk or you have few employees in your organization, then when issuing salaries, you can do without a statement, that is, create a separate cash register for issuing money to each employee. This will not be a violation, because the issuance of wages according to cash settlements is provided for in Directive No. 3210-U along with the issuance according to statements and paragraph 6 Instructions.

But then the expense order must be drawn up according to the general rules - indicating f. And. O. and passport details of the employee and obtaining his signature. Also, such a cash settlement order will have to be signed by the director, because in this case the expense order also serves as a written order from the manager to issue wages from the cash register.

You can also make a statement for a single employee, if for some reason it is more convenient for you. Then the employee must sign only the statement, and he no longer puts his signature on the RKO compiled on its basis.

At the same time, there is a case when it is impossible to do without a statement - if the employee for some reason did not come to collect his salary on the days it was issued. A statement with the entry “Deposited” opposite the last name of this employee serves:

additional evidence that the failure to pay wages on time was not the fault of the employer. Let us remind you: for violation of the deadline for payment of wages, an administrative fine is provided. Part 1 Art. 5.27 Code of Administrative Offenses of the Russian Federation and payment to the employee of compensation for each day of delay and Art. 236 Labor Code of the Russian Federation.

The Labor Code specifically stipulates that the said compensation is payable even if delay by the employer payment of wages is not his fault Art. 236 Labor Code of the Russian Federation. However, this rule does not work if the employee himself did not come to collect his salary, provided that at the beginning and end of the day of issue there was the required amount in the cash register and the money was prepared for issue according to a statement signed by the director. Indeed, in this case it is no longer possible to say that the employer delayed the salary;

the basis for posting to the debit of account 70 and the credit of account 76, subaccount “Calculations for deposited amounts”;
justification that personal income tax on wages was paid on time and not ahead of schedule.

You can read about the dangers of early transfer of personal income tax: 2014, No. 21, p. 4

Let us remind you: the tax agent must send personal income tax to the budget on the day he receives money from the bank for the payment of salaries. pp. 4, 6 tbsp. 226 Tax Code of the Russian Federation. But if one of the employees did not come for the money, then without a statement with the inscription “Deposited” there is no confirmation that the money withdrawn from the account was intended specifically for issuing a salary to this employee. Then, in the event of an audit, tax authorities may regard the personal income tax transferred to the budget as an erroneous payment by the employer in the budget. Letters of the Federal Tax Service dated September 29, 2014 No. BS-4-11/19714@, dated July 25, 2014 No. BS-4-11/14507@, since payment of tax at the expense of a tax agent is prohibited and clause 9 art. 226 Tax Code of the Russian Federation. And fine the organization under Art. 123 of the Tax Code for the fact that personal income tax was not paid when the late employee finally came to collect his salary.

What should you do if you issued wages to present employees using “personal” cash settlements without drawing up a statement, and after that it turned out that one employee did not come for the salary? Then the payroll will have to be prepared only for this one employee. This is unusual, but there is no violation in this.

And finally, there is also a situation when there is a salary slip, but the cash register is not needed for it - if the entire amount indicated in the payroll has been deposited. After all, the money was never released from the cash register.

Any transactions with funds at the cash desk of an enterprise are accompanied by relevant documents: cash receipt and debit order, payroll, invoice, etc.

And both when receiving and when issuing money.

The issuance of money from the company's cash desk is regulated by special instructions.

According to the procedure, you can arrange the withdrawal of money from the cash register in several ways, each of which has its own document.

It could be:

payroll,
payment statement
expense cash order (RKO).

Where and how to use an expense cash order, filling rules

So, when issuing money from the cash register, you should fill out an expense cash order, which is represented by form No. KO-2 and approved by the Ministry of Statistics.

An expense cash order is issued only in cases where cash is issued to a person who is or is not an employee of the enterprise.

Also, an expense cash order is issued for the cashier, who takes money from the cash register for the purpose of further transfer to a bank employee for depositing it into the company’s account.

Another case when registration of cash settlement is required is the issuance of the total amount of funds to employees or managers, according to the payroll or payroll.

As with any bank or cash document, strict requirements are imposed on cash registers.

There should be no corrections, blots, or ink stains on the cash receipt.

It is allowed to fill out the order with a pen with dark ink, using a typewriter, printer and other mechanical devices.

In this case, records made on these devices should be stored for as long as these documents will be stored.

Details of the cash order form

You can download a free sample form and cash receipt order on the Internet.

The cash receipt order form, being a banking document, has details that must be filled out without fail.

10. details – the amount of funds issued by cash settlement. This line shows how much cash was issued according to the issued cash order. This information is entered into the document exclusively in words, with a capital letter.

11. Details – documents attached to the RKO. This line indicates documents that confirm the basis for issuing money, or in any way relate to the payment of money from the cash register. Such documents must be signed by the company's cashier and also marked with a special “Paid” stamp for redemption.

12. Details – signatures of the chief accountant and manager. The last detail that must be present in the cash receipt order is the signatures of the chief accountant, as well as the head of the enterprise.

If they are not at their workplace, only those employees to whom the manager or chief accountant has delegated this right have the right to sign the cash settlement form for the issuance of funds.

However, if a document already signed by the manager is attached to the order, then it is not necessary to sign the order itself.

Cash withdrawal by cash settlement

When all the details are filled in, the cash receipt order is ready to be transferred to the enterprise's cash desk.

It is important to remember that the completed expense cash document is transferred directly from the accounting department to the cash desk.

After receiving the cash register, the cashier checks that it is filled out correctly.

If a document is written incorrectly, it is sent back to the accounting department to be filled out again and correctly.

Only the person whose name is indicated on the document can receive cash on an expense document, only on the day indicated in the cash register.

When receiving funds from the cash register, the recipient is required to present documents proving his identity, from where the recipient’s personal data is transferred to the appropriate column.

If the funds are received by an employee of the company whom the cashier knows personally, or who has already received money from the cash register more than once, it is not necessary to fill out this line.

As soon as the amount under the cash receipt order is transferred to the recipient, he must independently indicate the amount in words in the document, put the date and his signature.

Under no circumstances should accountants or cashiers fill out these fields.

After issuing cash, filling out all documents and completing all operations, the cashier signs the expense document, enters data about it in the appropriate registers, as well as in the cash book, confirming everything with his signature.

Since 2012, tax services have been checking compliance with cash discipline. As practice shows, the availability of the necessary documents and their correct execution is the key to successful inspections. Cash documents also include a cash receipt order. In addition to the fact that it records the issuance of funds from the cash register, RKO is additionally the connecting link of accounting entries. We will provide an example of how to correctly fill out a cash receipt order and tell you about the nuances of its use.

RKO - form for issuing money from the cash register

In 2017, only legal entities (including individual entrepreneurs, if a legal entity has been opened for them) are required to draw up forms for cash expense orders (hereinafter referred to as RKO).

Individual entrepreneurs without registering as a legal entity are not required to fill out RKO, PKO forms and maintain a cash book (this privilege was introduced on June 1, 2014).

In the legislation of the Russian Federation, an expense cash order is called as follows:
“Unified form No. KO-2.
Approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88"

How to correctly fill out a cash receipt order

As noted above, this document indicates the disbursement of funds from the cash register. You can fill out the KO-2 form manually on printed forms or using computer technology (with mandatory output on paper).

Peculiarities of working with cash for individual entrepreneurs

The document is signed by three employees: the manager, the chief accountant and the cashier. In some organizations (IP), positions can be combined, for example, a manager can act as a chief accountant, an accountant can act as a cashier. In this case, signatures are placed according to the duties performed: the chief accountant signs both for himself and for the cashier; the director signs both for himself and for the chief accountant (cashier).

When dispensing money from the cash register, the cashier must follow the instructions. We list the points that are worth paying attention to:

The cashier has no right to issue money without the prior signatures of the director and chief accountant.
The cashier is obliged to check the document (passport) of the person receiving the money with the data in the consumables.
The entire set of documents listed in the RKO must be checked.
It is worth making sure that the recipient of the money carefully counts the cash received in the presence of the cashier.

Only now can a cashier with a clear conscience sign the cash register for the issuance of money.

If money from the cash register is issued by power of attorney, then the cashier is required to attach a certified copy of the power of attorney to the cash register.

RKO is issued by the accounting department in a single copy. Registration of issued cash settlements is carried out in a special journal (form KO-3).

A journal for registering incoming and outgoing cash documents is required for all legal entities.
In cases where the documents (applications, invoices, etc.) attached to the cash vouchers have the permission of the head of the organization, his signature on the cash vouchers is not required.

Is it necessary to put a stamp on a cash receipt order?

There is no need to affix a seal (stamp) to the cash register. The columns “Base” and “Appendix” in the completed form KO-2 imply the presence of documents with seals. Thus, the RKO form has full legal force without a seal.

Learning to fill out cash registers: algorithm for an accountant (table)

Field	What it contains
"Organization"	Name of the organization that issued the cash register.
"Document Number"	Serial number of the cash receipt order. When maintaining expense cash orders, their continuous numbering must be ensured.
"Date of preparation"	The date the cash receipt order was issued.
"Structural unit code"	Code of the department from which funds are spent. It makes sense to fill in this field if a structural unit is indicated.
“Corresponding account, sub-account”	Debit account of an accounting transaction formed on the basis of an expense order.
“Analytical Accounting Code”	Object of analytical accounting of the corresponding account.
"Credit"	Credit account for an accounting transaction generated on the basis of an order. As a rule, this field indicates accounting account 50 - “Cash”.
“Amount, rub. cop."	The amount spent from the cash register in numbers.
"Issue"	The person (full full name) to whom cash is issued.
"Base"	The purpose of using the issued funds, for example, to pay salaries.
"Sum"	The amount issued in words in rubles is indicated from the beginning of the line with a capital letter, while the word “ruble” (“rubles”, “ruble”) is not abbreviated, kopecks are indicated in numbers, the word “kopeyka” (“kopecks”, “kopecks”) is also not is shrinking. If the expense amount is denominated in the currency “ruble” is replaced by the name of the currency.
"Application"	List of attached documents indicating their details.
"Received"	The amount of funds issued in words. The field is filled in by the person who received the funds under the cash receipt order. The amount is indicated from the beginning of the line with a capital letter in words in rubles and kopecks.
"By"	Name, number, date and place of issue of the recipient's identity document.

Examples of filling out cash registers by an organization

Issuing money on account

The issuance of funds against a report from the cash register with registration of cash settlement is done according to the rules:

Issue money on account to an employee (or other person) only if there is a full report on funds previously taken from the cash register;
It is mandatory to have an application from the accountable person for the issuance of money for urgent needs, where the amount must be indicated in numbers and in words. This statement is subsequently attached to the RKO.

Payment of wages from the company's cash register

When issuing wages, you should follow simple instructions:

preliminary preparation of the required amount of money and pay slip;
Before issuing money, the employee must sign the payslip;
calculation by the cashier in the presence of an employee of the required amount;
issuing money to an employee;
mandatory recording of issued and deposited amounts in the payroll (if any);
the amount issued is reflected in the cash settlement form (one is issued for the entire payroll);
All cash documents are stapled and stored together.

Errors in RKO, as in other cash documents, are unacceptable. Correction of errors is allowed only in the form of a correctly revised KO-2 form.

If the error is noticed too late and it is not possible to correct it (for example, the serial number of the RKO is mixed up), then all hope is for the statute of limitations (3 years).

Is it possible to edit RKO

We list typical violations in the registration of cash settlements:

issuing money from the cash register without proper signatures on the cash register form (fine 2-3 thousand for each fact identified);
an uncertified copy of the power of attorney or its absence (fine of 2–3 thousand per official).

If the detected fact of an error entails a reduction in the tax base, then a fine of 10 thousand rubles is issued to the guilty person.

Article 15.11 of the Code of the Russian Federation on Administrative Offenses and Article 120 of the Tax Code of the Russian Federation.
Current in 2016.

Samples of filling out cash register forms

When paying wages to a group of employees, one cash settlement form is issued. In the case where the basis for receipt differs among different employees, it is more advisable to issue different cash registers.

The main form drawn up when issuing cash from the company's cash desk is a cash expense order (RKO). It must be filled out every time money is spent in the course of business or other activities. The procedure for conducting cash transactions allows only entrepreneurs who keep records in a simplified version not to use cash settlement services.

The regulatory act that came into force in 2014 determines that you can use not only the standard KO-02 form, but also your own forms developed taking into account the needs and characteristics of the activity.

An expense order can be drawn up by an accountant, including a chief accountant, a cashier, the head of a company (if there is no accounting department at the enterprise) or a hired specialist hired under a contract. In this case, all necessary signatures are affixed by the director of the organization.

A form purchased from a printing house or filled out using specialized programs can be used. The consumable must not contain any corrections, otherwise it is considered invalid. If an error is made, the document must be reissued in the correct version.

The basis for spending money, with the exception of salary, is the employee’s statement, signed by the director of the company, indicating the direction of spending.

The issued form is presented to the cashier, who accepts it and checks that it is filled out correctly and that all required signatures are present. Then he records it in the log book.

Before issuing cash, the official must request an identification document from the recipient. After checking with him, the cashier enters the details of the passport or other document in the appropriate fields. Then the cash register employee transfers the funds to their recipient, who needs to count them and, if the amount is correct, sign for the consumables.

Important! If the issuance of money is carried out to an authorized person, then the power of attorney is checked along with the passport, after which it is attached to the cash register.

Employees can be paid according to payroll or payslips. In this case, when closing them, expense orders for the total amounts are also drawn up. The document is then handed over to the cashier, who stamps it “Paid.” Together with the cashier's report, at the end of the day the cash register is submitted to the accounting department.

Please pay attention! Employees who were given money for or for business expenses must report on the fact that they were spent. Acceptance of money at the cash desk is carried out on the basis.

Expense cash order sample filling

Let's look at a sample of filling out the RKO.

At the top of the document is written the name of the company and its code according to the OKPO directory. If the form relates to a specific department, then its name must be indicated below. Otherwise, “-” is placed here.

To the right of the title of the document “Cash expenditure order” the serial number and the date of its execution are written down. The latter should look like DD.MM.YYYY.

The following table contains accounting data - corresponding debit and credit accounts, codes of structural divisions and analytical accounting - if they are used in the enterprise. Then the RKO amount is written down in numbers. The “Purpose Code” field should be filled in only if the company has developed and uses the necessary coding system.

In the “Issue” field, write your full name. the person to whom funds are released from the cash register. It is not allowed to enter the name of the company here.

IN "Base" field the reasons for which the money is issued are indicated. For example, “Salary”, “Change to the bank”, “Daily allowance”, etc.

In the “Amount” field, enter the amount of the document in words.

IN "Application" field» the names of the documents on the basis of which this operation is carried out are indicated - the employee’s application, payroll, receipt, etc.

Then the document is signed by the head of the company and the chief accountant, who put their personal signature.

Important! Below, the recipient of the funds must manually write the amount received in words and without abbreviations, put the date of receipt and personal signature. Then indicate the full details of the identity document - passport, foreign passport, military ID, etc.

The cash order is signed by the cashier. Next, all expenditure and incoming cash transactions are entered into.

Nuances

If funds are issued to a legal entity, then the personal data of the representative employee is indicated in the “Issue” field. In the “Attachment” field, you need to write down the details of the power of attorney to receive money, which is attached to the expenditure order.

When depositing cash at the bank, you cannot write “Deposit of proceeds” in the “Withdraw” field, since this contradicts the procedure for conducting cash transactions. There you need to indicate your full name. The employee who performs this action also signs the document to receive the money.

(works or services), as well as when issuing accountable amounts. Do not forget that all transactions must be noted in the book of income and expenses (KUDiR). The unified form of the KO-2 form was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 - do not confuse it with the unified form KS-2 (act of acceptance of completed work).

The absence, untimely execution or failure to submit cash receipts and expenditure orders to regulatory agencies entails tax and administrative liability. However, a special procedure is provided for the preparation of cash documents by individual entrepreneurs and SMEs.

Despite the fact that, subject to certain conditions, entrepreneurs are not required to formalize cash transactions with the appropriate cash documents, for some transactions it is advisable for entrepreneurs to continue their registration, including cash receipts and expenditure orders. Such operations, for example, include settlements with accountable persons for amounts issued to them “in hand” for reporting purposes.

Sample of filling out the unified form KO-2

The expense cash order has a unified form of form KO-2 and is filled out in one copy by an accountant or other authorized employee. Receipt and expense cash orders (PKO and RKO) are registered in the registration journal (form KO-3). As a rule, documents that are the basis for issuing money are also attached to the cash settlement.

In the header of the document you fill in the following information: name of the organization, OKPO form, number of this document, date of its preparation. PKO and RKO must be numbered. They are numbered in chronological order, separately incoming and outgoing orders; the numbering should not have gaps.

The “debit” column is the code of the structural unit. You need to indicate the code of the department that spends the funds;
Corresponding account, subaccount - enter the posting account (disposal of funds);
Analytical accounting code;
Credit – you must enter the account number for the loan for which the funds are flowing;
Directly the amount to be paid;
Target code.

To whom the funds are issued;
The basis on which funds are issued;
Amount of money in words;
Application;
Position, signature, transcript of signatures of the chief accountant and manager.

The person receiving the funds also writes down the amount in words, puts the date, signature, and fills out the passport information. At the very bottom of the form there is information about who issued the funds.

Do not forget that liability is provided for the absence or failure to submit cash orders:

tax and administrative - directly in relation to the organization;
administrative, disciplinary and even in some cases criminal - regarding company officials;
material – in relation to individual employees of the company.

Individual entrepreneur cash documents

Individual entrepreneurs may not fill out cash documents in 2016. This rule for small businesses and entrepreneurs was introduced in 2014 (Instruction of the Bank of Russia dated March 11, 2014 N 3210-U). Previously, the Central Bank practically equalized the rules for conducting cash transactions for individual entrepreneurs and legal entities. Now individual entrepreneurs are not required to maintain cash documents - draw up cash receipts and debit orders, and also maintain a cash book. In addition, they are not required to set a cash balance limit. However, we must remember that this is an individual entrepreneur’s right, not an obligation. Therefore, if you are more comfortable making payments using cash documents, you can easily use them.

A sample of filling out a cash receipt order using the unified form KO-2.