What is an expense cash order? Expenditure cash order (RKO)

Nuances

Incoming and outgoing cash orders signed by the responsible employee immediately after the relevant transaction has been completed. The documents attached to them must be canceled with a stamp or the mark “Paid”. At the same time, in mandatory the date is stamped to avoid reuse of papers. According to current rules no corrections are allowed, even if they are agreed upon.

Form KO-1

You need to fill out the receipt order in one copy. The form consists of 2 sections. The first is a direct receipt order, and the second is a tear-off slip - a receipt. The latter is issued to the person who deposited the funds. The line "Base" indicates the content of the operation performed. For example, this could be “payment of invoice No. 321 dated February 1, 2017.” The "Including" field shows the VAT amount. The amount is indicated in numbers. If no tax is provided, then you should write “Without VAT”. The "Attachment" field lists the documents that accompany the order. The corresponding account is set depending on the source of funds. The department code is indicated by the operator of separate structural departments of the enterprise. The "Debit" cell should contain the cash account in accordance with the plan. The numbering of documents is continuous and is established for one year. The form should not contain numbers written out of order or duplicate codes. OKPO is considered a mandatory requirement. The information is indicated in accordance with the certificate issued by the state statistics body. The name of the organization is indicated in the same form in which it appears in the constituent documentation. If the company has approved analytics codes, they must be indicated in the order. There is a “purpose” cell on the document. It is completed only by non-profit enterprises with appropriate funding.

Features of certification

The receipt order is endorsed by the accounting department. If there are no specialists authorized to endorse the document, then this is done by the head of the enterprise. The director of the organization, by his order, may assign the responsibility for signing orders to another employee. In this case, the manager must agree on his candidacy with the chief accountant. If the director of an enterprise independently conducts financial operations, That receipts, expenditure cash orders, cash book drawn up and signed by him.

Stamping

The imprint should be located on the part of the form marked “MP.” and grab the receipt. The legislation does not provide special rules for affixing a seal. In practice, it is customary to place 60% of it on the main part, and 40% on the receipt. Some recommendations are given in Resolution of the State Statistics Committee No. 88 of August 18, 1998. The legislation also does not establish a specific list of details that must be placed on the operator’s seal. It is advisable to include in the stamp information that was previously considered mandatory:

Document for issuing funds

The expenditure order is also issued in one copy. When issuing funds to an employee for reporting, the form should be drawn up in accordance with his written application. It can be in free form. The application must be signed by the head of the enterprise. It states:

1. Amount to be issued.
2. Term.
3. Date of.

The "Base" field indicates the operation performed. For example, this could be “refund of overexpenditure according to report No. 123 dated March 2, 2017.” In the "Attachment" field, primary and other documents are indicated. At the same time, their numbers and dates of compilation are given. Applications can be applications for the issuance of funds, invoices, and so on. Rules for registration f. KO-2 are provided for in Methodical recommendations, approved by Goskomstat Resolution No. 88. It is not allowed to make any corrections to withdrawal slip. The document is also signed by the chief accountant, manager or other person authorized by him. Entrepreneurs who keep records of costs and income or physical indicators, according to tax legislation, may not issue expense vouchers.

Operator actions

When issuing funds for expense orders, the cashier must check:

1. Availability of required signatures and their compliance with samples.
2. Equality of amounts indicated in words and numbers.
3. Availability of documents provided in the form.
4. Compliance with full name in the order information provided by the recipient.

After this, the operator prepares the required amount, transfers payment document to the person receiving them. In the order, the recipient must indicate the number of rubles (in words) and kopecks (in numbers). The person also signs and dates it. The operator must count the prepared money. In this case, the recipient must see how the cashier does this. The subject who accepted the funds also recalculates them under the supervision of the operator. If this is not done, the recipient subsequently cannot make a claim to the cashier for the amount issued. After this, the operator must sign the payment document.

Important points

The cashier issues funds exclusively to the person whose information is indicated in the order. The latter presents a document confirming his identity. If the issuance is made by power of attorney, it is necessary to check the compliance of the full name. recipient, given in the order, information about the person represented. A document confirming the powers of the actual recipient is attached to payment form. If several payments will be made under the power of attorney or in different organizations, a copy is attached to the order. The original must remain with the operator who made the last issue.

Accounting for incoming and outgoing cash orders

At the enterprises that draw up the documents discussed above, control over transactions with funds must be ensured. To do this it is necessary to conduct journal of cash receipts and disbursements. It records the details of payment forms before transferring them to the operator. Orders issued on statements for the issuance of salaries and other similar amounts are entered into the book after the funds are provided to the recipients. The corresponding rule is enshrined in the Instructions approved by Resolution of the State Statistics Committee No. 88.

In practice, the question often arises: for what period is it necessary to open a journal for registering incoming and outgoing cash orders? It is worth noting that the legislation does not provide for any time limits. In this regard, issues relating to the period of use of the journal are decided by the accountant independently. You can open the book for a year, month, quarter. The number of operations should be taken into account when making an appropriate decision.

Responsibility for violating the rules

To enterprises that do not comply with the requirements for maintaining cash transactions, the measures provided for by law are applied. Responsibility is established by various regulations. Among them is Presidential Decree No. 840 of July 25, 2003. Chapter 15 of the Code of Administrative Offenses provides for Article 15.1. It fixes penalties for violating the rules of working with cash and the procedure for carrying out cash transactions. In case of exceeding the amounts intended for settlements with counterparties, non-receipt (partial or full) of received funds, non-compliance with the requirements for storing free money in excess of the limits, administrative penalty: 40-50 minimum wage - for officials, 400-500 minimum wage - for organizations.

Conclusion

Placing orders is a very responsible task. As stated above, corrections, errors and blots are not allowed in the documents. The operator responsible for their preparation must remember that the order is a form strict reporting. Therefore, documents should not be damaged. In the absence of any of mandatory details a completed order will be considered invalid.

Receipt and expense orders are unified forms approved by the State Statistics Committee for use by organizations or individual entrepreneurs using cash. Depending on what function they perform at the organization's cash desk - income or expense - there is a cash receipt order and a cash expense order. Let's take a closer look at each of them, what it is needed for, what function it carries and when it needs to be issued.

When is the Receipt Cash Order (PKO) filled out?

When cash arrives at the cash desk of an organization or individual entrepreneur cash, then it is necessary to reflect the fact of this business transaction on accounts accounting. And for the posting of cash, there is a cash receipt order.

It is drawn up according to a unified document in a single copy and signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

A cash receipt order consists of two blocks:

1. PKO itself;
2. A receipt, which, after filling out, is torn off and given to the person who deposited the money into the cash register.

You can issue a receipt either manually or using a computer. Corrections in the receipt order are not allowed. If you make a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

After filling out, the second block of the PKO “Receipt” is stamped by a legal entity or entrepreneur. Now there is no need to put a stamp so that half goes to the cash receipt order and the other half to the receipt.

In what cases is the Cash Receipt Order filled out?

We fill out a cash receipt order when:

• contribution by the founders of their share in the authorized capital;
• receipt of proceeds to the cash desk. If you use a cash register in your work and punch customers during the day cash receipts, then there is no need to issue a cash receipt order for each punched check; only one PKO receives the total amount at the end of the work shift;
• return borrowed money. If your organization or individual entrepreneur gave a loan to a legal entity or individual, and the loan is returned to the organization’s cash desk;
• return from accountable person. Your organization gave the employee money on account, the employee purchased what he needed and brings the rest of the advance to the cash desk of the organization or entrepreneur;
• withdrawal of funds from the current account of a legal entity. If you withdraw funds from the organization's current account on wages, economic needs, etc., then these funds must first go to the organization’s cash desk.

The procedure for filling out the Receipt Cash Order

Now we will look at the step-by-step procedure for filling out each field of the Receipt Cash Order.

Rosstat website.

In the “Date of Compilation” field put The current date, because A cash receipt order is drawn up at the time of a business transaction.

Columns “Debit” and “Credit” are filled in in accordance with accounting entries and prepared by an accountant. But, by default, the “Debit” column is filled in with 50.1 - since this is the accounting account of the organization’s cash desk. The “Credit” column may contain one of the following accounting accounts:

75 “settlements with founders” - when the founders contribute a share in the authorized capital;

51 " current accounts» - when withdrawing funds from a current account;

71 “settlements with accountable persons” - when returning an unused advance from an employee;

62 “settlements with buyers and customers” - upon receipt of payment from the buyer to the organization’s cash desk;

90.1 “sales revenue” - when recording revenue for a shift using cash register equipment.

The “Amount” field reflects the amount deposited into the cash register. In this case, the indication of kopecks and rubles is separated by the symbol “-”.

In the “Accepted from” field, either the full name of the contributor is written in the genitive case (answers the question - from whom?), or the full name of the legal entity or individual entrepreneur and the full name of the contributor individual also in the genitive case.

In the “Base” field, enter the basis for depositing funds: contribution to authorized capital, sales revenue, receiving cash from the bank, payment for goods/services according to invoice No. (agreement No.), etc.

In the “Amount” field, the amount of funds deposited is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular part of the PQS, then in the “Amount” field you must indicate only the full amount in words without indicating kopecks. The reduction of rubles and kopecks is not allowed. If the amount includes VAT, then it is written “including VAT, interest rate VAT and VAT amount.”

The primary documents on the basis of which money is deposited are entered in the “Appendix” field.

The bottom two lines contain the signatures of the cashier and the chief accountant.

The “Receipt” block is filled in similarly to the “Cash receipt order” block. A stamp is placed, torn off along the line and given to the depositor.

Sample of filling out the Receipt Cash Order (PKO)

Click to enlarge

When is the Expenditure Cash Order (RKO) filled out?

By analogy with an incoming cash order, an outgoing cash order is filled out when money needs to be received at the organization's cash desk.

RKO is compiled according to a unified single copy and stored in the organization’s cash book.

The expense cash order will consist of only one block - the expense cash order itself. Signed by the chief accountant, accountant, accountant-cashier, cashier of the organization or other authorized person.

You can issue consumables either manually or using a computer. Corrections in the expenditure order are not allowed. If you made a mistake, the order must be rewritten. Otherwise, such a document is invalid and violates cash discipline.

In what cases is the Expense Cash Order filled out?

We fill out an expense cash order when:

• the need to issue accountable persons for the purchase of necessary goods or materials for the organization;
• issuance to accountable persons in personal and travel expenses;
• depositing cash in the bank to the organization's current account;
• payment of wages (advance) to employees in cash at the cash desk;
• payment of dividends to founders.

The procedure for filling out the Cash Expenditure Order

Now let’s look step by step at how to correctly fill out a cash receipt order.

In the “Organization” field we enter the full name of the legal entity or individual entrepreneur in accordance with the statutory documents.

The “Structural unit” field indicates the unit that issued the order. If the organization or individual entrepreneur does not have a division, then a dash is added.

In the “according to OKPO” field, enter the OKPO code issued by the Statistics authorities. If you do not know your code, then you can find it on the official website of Rosstat.

The “document number” field is assigned from the first number, starting on January 1 of the new year and has continuous numbering throughout the year until December 31. The organization has the right to use prefixes to numbers.

In the “Date of Compilation” field the current date is entered, because an expense cash order is drawn up at the time of a business transaction.

The “Debit” and “Credit” columns are filled in in accordance with the accounting entries and are prepared by the accountant. But, by default, the “Credit” column is filled in with 50.1 - since this is the accounting account of the organization’s cash desk. The “Debit” column may contain one of the following accounting accounts:

70 “payroll settlements” - when making payments to employees of an organization in cash;

51 “current accounts” - when depositing funds into a current account from the organization’s cash desk;

71 “settlements with accountable persons” - when issuing an advance to an employee for the needs of the enterprise or travel expenses;

60 “settlements with suppliers and contractors” - when paying suppliers in cash.

The “Amount” field reflects the amount deposited into the cash register. In this case, the indication of kopecks and rubles is separated by the symbol “-”. Or, with full rubles, kopecks may not be indicated.

Field "Code" intended purpose» is completed only if the organization uses a coding system.

In the “Issue” field, either the full name of the person to whom the cash is issued is written in the genitive case (answers the question - from whom?), or the full name of the legal entity or individual entrepreneur and the full name of the recipient of the individual, also in the genitive case.

In the “Base” field, enter the basis for issuing funds: payment of dividends, payment to the supplier, collection, payment for goods/services according to invoice No. (agreement No.), etc.

In the “Amount” field, the amount of funds issued is written in words with a capital letter, kopecks are indicated in numbers. It is worth noting that if you indicated the full amount without kopecks in the tabular section of cash settlement services, then in the “Amount” field you must indicate only the full amount in words without indicating kopecks. The reduction of rubles and kopecks is not allowed.

Cash transactions involve receiving and issuing cash at an enterprise. One of them is the expenditure of funds. It involves the issuance of a special reporting document - a cash order. Let's talk about it in more detail and get acquainted with the form.

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What kind of document is this

According to established Central Bank Russian Federation rules require that every enterprise in the country must have a cash register to carry out transactions with individuals and legal entities. The device comes with a book for keeping strict records.

The responsible employee may be either a cashier or another person performing his duties.

An expenditure cash order is a document required to be issued if cash is required to be allocated for any needs. Thus, an expense transaction is performed.

In small companies, such situations often occur if the responsible employee is sent:

• shopping at a stationery store;
• materials for cosmetic repairs;
• funds for landscaping and so on.

Many of us often come across this type of order, but not everyone knows the rules for issuing a document and the features of its execution.

When it is made up

The document is drawn up at the time of issuing money from the cash register.

It does not matter for what purpose the cash is issued:

• for personal needs of company employees (travel expenses, material aid in difficult life situations);
• under report (this category includes cases of issuing money to an employee to spend it on the needs of the company, which were mentioned above);
• to pay advances and wages (in some cases);
• in banks when depositing proceeds to be credited to a current account;
• when presenting funds to a cashier so that they will be in the register (often occurs in stores so that customers can receive change).

The execution of a cash order accompanies this operation every time. The document is issued in a single copy. Each time a new order is issued, it is recorded in the accounting journal.

Some operations are only possible with the preparation of written statements to control and identify the grounds for issuing money. The person responsible for the cash register must be meticulous in approaching the issue and clearly understand when an expense order should be issued and when not.

Important! Cash withdrawal can be carried out in other ways approved documents, which must also contain a stamp with the details of the cash receipt order (RKO).

The reporting document has a clear approved form, which we will discuss below.

Compilation rules

The form of the form was approved back in 1998 by the Resolution of the State Statistics Committee. In the album of unified forms for recording cash transactions, it can be easily found under number KO-2.

According to the rules, the following have the right to register RKO:

• accountant responsible for this type of operation;
• Chief Accountant;
• cashier;
• manager (if an accountant or chief accountant is not provided at the enterprise).

Each of them has the right to sign the document, but priority is given to the manager or chief accountant. Only in their absence can the order be certified by other responsible employees.

In order to fill out the form, you are allowed to use one of two types of media:

• paper (purchase forms and write out cash settlements by hand);
• electronic (download on our website and fill it out depending on the needs of the enterprise).

After filling out the electronic form, you must print it. The document is dated on the day the cash was issued. Anything else is not permitted.

Important! When filling out the RKO, erasures and corrections are prohibited.

The execution of the document involves identifying the person receiving the funds. The most acceptable way, if the citizen is not an employee of the company, is to do this using the main document - a passport.

You can download the 2020 cash order form for free using the links below:

The procedure for filling out the document is as follows:

1. At the top, in the “organization” column, indicate the full name of the legal entity or individual entrepreneur. If the cash register is issued by a department, both the first and second lines are filled in. If there is none, just put a dash.
2. The document number is sequential with a cumulative total. Numbers should not be interrupted. The date is set according to the accounting journal or today’s date if the money is issued today.
3. The table line "debit" must contain the number structural unit, which issues cash, or the correspondent account number, which displays the physical expenditure of funds.
4. The table line “credit” usually contains cash account 50.
5. Now you should determine the purpose for issuing cash and reflect this in the “Purpose Code” field. In some cases, it is appropriate to put a dash if the company has not introduced a code system for this case.
6. Indicate the amount in words in rubles and kopecks, without leaving long spaces when writing.
7. In the issue column, the last name, first name and patronymic of the employee or citizen are entered in full (written as in the passport).
8. In the “reason” line, if necessary, it is indicated why the citizen was given cash. In some cases, you can put a dash.
9. Where “application” is indicated, the name and number of the document on the basis of which the issuance was made is entered.

After all the lines are filled in, you should sign and decipher them, and also certify the document with the organization’s seal. When receiving money, the person must sign and fill out the lines below.

Example of a completed form:

If funds are not issued to pay an employee, personal income tax is not charged on the amount. Please note that there are penalties for incorrectly recording documents. The organization may lose from 40 to 50 thousand rubles.

The storage period for recorded cash and settlement assets after the end of the reporting year will be five years.

What it is

Expenditure cash order (RKO)- this is one of the cash discipline documents that is drawn up at each extradition cash from the cash register. The RKO is formed in one copy by an accounting employee and signed by the head of the organization, the chief accountant, the cashier and the person receiving the funds.

note, starting from June 1, 2014, a simplified procedure for maintaining cash discipline has been in effect, according to which individual entrepreneurs have more not obliged draw up cash documents(PKO, RKO and cash book).

RKO form (form KO-2)

Expense cash order (form KO-2), valid in 2019:

• download the form in word format;
• download the form in excel format.

How to fill out RKO

Instructions for filling out the cash receipt form

In line "Organization" indicated legal form(LLC, CJSC, etc.) and the name of the organization (for example, LLC "Company").

Issuing money to provide financial assistance to an employee

Issuing money for further deposit in the bank

Accounting uses many different documents and strict reporting forms, the execution of which is mandatory and regulated by law. When withdrawing money from the cash register, an expense cash order is used - sample document primary accounting for conducting cash transactions at the cash desk.

Only when the specified form is filled out and properly executed, an employee can give cash to another person if there are no other properly completed documents. For example, an invoice, payroll or other official documents of strict accountability.

Cash work

RKO in accounting is a document for the primary accounting of cash transactions, according to which cash is issued from the enterprise's cash desk. The procedure for working with such primary securities is strictly regulated in accordance with the law. Russian Federation.

The state has established a form for this form, it is called KO-2. Its content and design are confirmed by a special document from the State Statistics Committee of the Russian Federation, number 88, issued on August 18, 1998.

Important! Electronic document management of an enterprise implies the ability to work with cash register services online; you can fill out and submit such a form, confirming it with a certificate electronic signature.

The document is signed by persons who are responsible for maintaining cash accounting documentation. Often this is a cashier, chief accountant and director of the organization.

The director of the company cannot sign a document if it contains certificates of work performed, invoices, or other sheets on which his confirming signature has already been affixed. To receive cash via RKO, the employee must provide an official supporting document (passport). This information must be filled out in the form. The recipient of the funds is required to write a receipt of receipt.

Note! If cash settlement is carried out without a receipt, then the money given by the cashier is automatically considered a shortage and is withdrawn from the cashier’s salary.

When to use

RKO is required to be filled out whenever cash is to be issued in person. These may be the following cases:

• during the delivery of proceeds, which are transferred to the bank account of a banking institution. In this case, in the “Base” section there should be an inscription: “ Cash proceeds, intended for transfer to the company's account";
• when issuance occurs to the accountable person. An example is the use of funds to conduct activities by an employee in the interests of the specified company. Cash is issued according to a written application from the accountable person. You can fill out the document in any form; it is necessary to display the amount issued and the duration during which you can dispose of it;
• when money is issued to an employee of an enterprise for independent use. These may include business trip expenses, financial assistance and other payments. Then you should enter the designation “For your own needs” in the destination line;
• when the company needs cash to carry out necessary work. Required condition is a display of the specific intended purpose of the funds issued. The purpose of the payment may be worded: “Cash for the purchase of products” or “For settlements with suppliers.”

Note! All actions with cash register services are confirmed by a cash register stamp.

Registration procedure

The submitted document is drawn up collectively. The following employees take part in the process:

• chief accountant of the enterprise;
• a cashier or accountant appointed by the manager who performs work in accordance with the issuance of the order sheet and in agreement with the chief accountant;
• if there are no appointed employees, then all actions with the cash register can be carried out personally by the manager.

The procedure for completing the sample must include the signatures of all responsible employees - the director of the company, the chief accountant or subordinate accountant, the cashier, if the latter are absent. If all cash desk operations are carried out personally by the manager, for example, in the case of individual entrepreneur, then he himself is obliged to sign all cash documents.

The procedure for registering cash settlements includes the possibility of doing it in paper form or using electronic methods that are used for data processing ( software and computer equipment). In the latter case, the RKO created on a PC must be printed in paper form. It is understood that the final document will in any case be drawn up on paper.

RKO must have a date stamped that corresponds to the date when the money is issued. In the final version, there should be no corrections or editing of the source text.

Correctness of data entry

The form is filled out in a single copy. When entering data, the following factors must be taken into account:

• The organization field must contain the official name of the company, which is indicated in the register. It should also display the name of the department to which the employee was sent and the document (warrant) was issued for receipt. If the sending department is absent, then the line is not filled in; a dash must be entered;
• The date of completion and number are filled in the standard format DD.MM.YYYY. You also need to enter there serial number document displayed in the registration log of form KO-3;
• The “Credit” field must be filled out by entering the account number in the accounting department, according to which funds are received from the cash desk. Most often, account number 50 should be entered there;
• The debit is entered according to the code of the department of the enterprise for which the disbursement of funds is confirmed. It is necessary to enter the numbers of the corresponding and subaccounts for which the operation is performed. If there are no such accounts, then the line is not filled in, a dash is placed;
• in the destination code section, you must indicate the value according to which the purpose of the subsequent use of the received cash is confirmed. If the enterprise does not use the specified codes, then the section is also not filled in;
• sum of money, which is withdrawn from the cash register, must be indicated in the line with the same name;
• in the issue field, the full name of the cash recipient is indicated;
• a code indicating the purpose of using cash received from the cash register is displayed in the “Destination Code” line. When the company's rules do not imply the use of these codes, the line is marked with a dash;
• the name of the operation to be performed by the employee is entered in the “Base” line;
• In the amount field, you must enter in words the full amount that the responsible employee receives. You need to start recording with capital letters. The units of measurement are rubles and kopecks; names cannot be abbreviated. If all the data is entered and the line has some free space, then it must be indicated with a dash;
• the Application section contains data primary documents, which confirm the basis for issuing funds.

When all the necessary data has been entered, the chief accountant and director of the company are required to sign and decrypt. After this, the lines are filled in by the employee who is the recipient of cash from the cash register. total amount funds received by the employee are entered in the “Received” section. In the line below you should enter the signature and date of the operation.

When funds are issued to an employee, the cashier must display the number, date, name and place of issue of the document confirming the identity of the person who is the recipient. Below is the signature of the cashier himself and its decoding.

Note! The cashier is responsible for ensuring that the form is filled out and executed correctly. Before stamping, you must check the document. Then the company seal or a special “Paid” stamp is affixed. The current date is placed next to it. After its repayment, the cash settlement is kept in the company's cash desk. A record of cash disbursement must be made in the cash book using Form KO-4.

Salary

The procedure for issuing wages in cash also implies the use of cash settlement services in addition to payroll. The procedure will look like this:

• a settlement cash order is not issued for the full amount displayed in the statement and other amounts that are issued according to the statement;
• funds that were issued previously and are now intended are also not indicated in the cash book.

The cashier signs the document with the date of the last day of the validity period. In it you need to mark the deposited funds and send the document to accounting department. An accounting employee is required to check the paper and confirm it with a personal signature. During the same day, the accountant draws up an order for the amount that was actually issued. The last sheet of the order must contain a completion date that corresponds to the closing date of the document. This is the last day for issuing salaries to staff. The order must be registered in the cash book.

If one or a small number of employees receive a salary, the statement may not be issued. In this case, it is allowed to create a cash settlement system for each employee to receive funds separately. Then it is necessary to indicate the last name, first name, and patronymic of all employees. Each cash register must contain the personal signature of employees. Since such an order is a written order from the director to pay wages from the cash register, it is required personal signature.

Fines

Incorrect management or lack of primary documentation at the box office, which also includes maintaining cash register services (online or in another form), may result in the imposition of penalties on entity. The procedure is regulated Tax Code RF, its article number 120. It states that a gross violation of the norms for accounting for expenses and income, as well as objects of taxation, within one tax deadline may result in a fine of ten thousand Russian rubles.

A gross violation may consist in the absence of cash settlements or other primary documentation of cash activities. This may cause refusal tax service confirm the displayed company expenses in payment tax payments.

Storage duration

The duration of storage of RKO is established by law. It is five years after the reporting year.

RKO is mandatory document when issuing cash from the company's cash desk. The order and correctness of the document must be observed. Incorrect management specified documentation may result in penalties being imposed.