Accounting for companies, enterprises, and retail outlets is carried out with preparation of documentation of various directions and nature– payrolls, payment invoices, salary slips, expense and receipt cash orders.
The preparation of such documentation in accordance with the existing procedure requires entering them into a special form of accounting - a journal for recording incoming and outgoing cash documents. This procedure greatly simplifies the control of the company’s document flow, and also allows you to calculate the ending balance for any required period.
The register of such documents has a unified form, which was previously mandatory for all types of property and its compliance was strictly controlled.
This accepted form is encoded No. KO-3 (OKUD 031003) and was approved by Resolution of the State Statistics Committee of the Russian Federation No. 88.
Even if the form of the accounting journal adopted by internal procedures differs somewhat from the generally accepted one, it will mainly consist of two parts:
- First part (displayed on the left side). It reflects the basic information and characteristics of cash orders for which the receipt of funds was made - registration of funds;
- Second part (reflected on the right). It records information about cash orders responsible for the expenditure and deregistration of funds from the balance sheet of a company or organization.
All such documents are entered into the accounting journal in accordance with the assigned serial numbers, dates of registration, amounts that are recorded, as well as with notes that reflect the type and essence of the transactions made on the basis of them.
Regarding the own form of such a journal, which each enterprise or organization can develop independently, the following can be noted:
- The legislation establishes the possibility of developing your own form of accounting for incoming and outgoing cash orders. Specifically, the admissibility of such an action is indicated by Part 5 of Article 10 of the Federal Law “On Accounting”.
- Not all positions that have access to the company’s PKO and RKO are allowed to develop their own form - the chief accountant of the organization or a person who is authorized to conduct accounting by a separate order or job responsibilities has the right to draw it up.
- Only the head of the enterprise has the right to approve the type of his own magazine.
- Drawing up your own form of the PKO and RKO accounting journal makes sense only if a particular organization needs to reflect more detailed details and characteristics of the operations performed than the standard form suggests. In other cases, the most optimal solution would still be to use the generally accepted form.
It is also worth noting that, if desired, it is possible to maintain a book of registration of cash documents in electronic form. However, this option is allowed only if the organization has completed the necessary electronic signature processing required in such cases.
Both the main papers of the enterprise and other additional ones, which also reflect the write-off or registration of funds, are entered into the form of the document registration journal:
Features of compilation
The logbook has the following peculiarities its design and compilation:
- The establishment of such a method of accounting is carried out for a period of time determined by internal procedures or the charter of the organization.
- All pages of the document must be numbered, stitched, and the organization’s seal is placed on a paper seal that is glued to the stitching thread. Also, a separate procedure may provide for the presence on it of signatures of heads of structural divisions (head of department, manager, senior rank).
- If the document is filled out manually, it is allowed to use a ballpoint pen or blue ink.
- The title page of the journal must contain the following information: the title of the document, the name of the institution or structural unit of the organization whose documentation is kept in this journal, the start date of entering information and the end date when it is closed, last name, first name and patronymic, as well as the position of the employee, who is responsible for maintaining the log.
- The main part of the document contains identical sheets consisting of a main table. The table contains information regarding the details and main indicators of outgoing and incoming cash orders.
Information about them is entered into certain lines and columns of the journal and consists of the following points:
- Date of preparation of the PQR. Separately, it is worth noting that the preparation and execution itself must coincide with the actual time of receipt of funds.
- A statement number, which is individual in nature and is usually assigned according to the serial numbering of similar company documents.
- The amount of money that is recorded in the PKO and was deposited into the cash desk of an enterprise or company.
- The part reserved for notes, which reflects the features accompanying the preparation of the document - an indication of the person from whom a certain amount of funds was received, another reason why they were posted, the source from which the funds came, other data.
- The date on which the RKO was compiled. When entering it, the responsible person must take into account the fact that unperformed transactions cannot be reflected in such a journal. Some financially responsible persons practice preparing such documents “in advance,” but such actions are fraught with the need to return money back if they were not used. Entering RKO into the journal will then have to be eliminated, and such an action is strictly prohibited.
- Document number according to the internal serial numbering of consumable documents. Often, each new calendar year the calculation of such orders is reset to zero, and numbering starts from the first.
- The amount that was issued from the cash register for certain needs. This may include payments to suppliers and other expenses. No rounding is allowed - the value indicated in the RKO must exactly match the figure that will be recorded in the journal.
- Separate comments that accompany the expenditure document and indicate the reason why it was created, to whom the funds were issued and, possibly, the nature of their use.
When filling out the journal, you must take into account the requirement to comply with the continuous numbering of documents for the receipt and expenditure of funds.
For example, if RKO is indicated as number 48, then it must be followed by 49. In this way, additional control is exercised over the correctness of accounting and the preparation of documents confirming the movement of the company’s funds.
When filling It is not allowed to commit any erroneous actions. Naturally, if the journal is not filled out automatically using an accounting program, then, due to the human factor, situations of erroneous data entry may arise.
What to do in this case? If the person responsible for filling out notices an error, it must be corrected immediately and the date of the clarification must be added, as well as his signature. Some organizations also require that the word "fixed" be reflected.
Application
The use of the book of registration of cash documents is carried out in following purposes:
- The need for separate recording of document flow to strengthen control and record keeping.
- Strengthening security measures in the organization. This circumstance is associated with forgery of documents for illegally obtaining funds by deception. In this case, any order or statement that is not entered in the registration journal or with duplicate numbers cannot become the basis for the issuance of funds.
- The ability to carry out additional reconciliation of registered transactions in the journal with all completed accounting documents and identify errors, if any.
- Regulation of financial transactions of the organization by the regulatory authorities of the Russian Federation.
- Monitoring compliance with the requirements for the cash register limit - the maximum value of funds that can be in the organization's cash desk for the final period.
The completed journal (fully filled out) must be stored in the organization’s archive for the period established for this type of document - five years. If an inspection is necessary, regulatory authorities have the right to seize it to familiarize themselves with the cash flow of the company, identify inaccuracies and determine the legality of transactions.
In the event that any violations of cash discipline were noticed in the accounting of cash flows, the responsible persons may be subject to a fine of 4 thousand rubles for MOL and up to 50 thousand rubles for firms and organizations.
Filling out the PKO and RKO is presented in this video.
Incoming and outgoing cash documents, on the basis of which cash is received and issued from the cash register, must be recorded in a specially created journal, which is called the log of registration of incoming and outgoing cash documents. You can download this form below. The unified form of the journal is KO-3. Despite the fact that filling out the KO-3 journal should not cause any difficulties, in this article we will dwell in more detail on the design features.
This standard form must be present in every enterprise that carries out. All cash documents entering and leaving the enterprise must be recorded in a journal. These include cash receipt orders (sample order KO-1 can be downloaded), expenditure orders (sample order KO-2 can be downloaded), and payrolls.
Documents are registered at the time of their preparation, and they are assigned a serial number according to the registration log.
Sample of filling out the KO-3 journal
The title page of form KO-3 contains the following details:
- name of company;
- OKPO;
- structural unit, if the journal keeps records only for a specific unit;
- year – the KO-3 journal is started at the beginning of the year and is valid throughout the calendar year, so here we indicate the current year of recording cash documents;
- responsible person - the position and full name of the person responsible for maintaining the journal, for example, an accountant.
See below for a sample of filling out the cover of the KO-3 magazine.
The magazine itself consists of many sheets of the same type containing a table. In this table you should register incoming and outgoing cash documents throughout the year.
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.
More information about the use of the KO-3 form:
- The procedure for recording and conducting cash transactions in private security companies
... "; - KO-2 “Expense cash order”; - KO-3 “Journal of registration of incoming and outgoing... and expense cash documents (form KO-3) and is handed over to the person who handed over... and outgoing cash documents (form KO-3). In cases where... on incoming and outgoing cash documents (KO-3) it is used for the accounting department's registration of incoming...
- Cash transactions. General provisions
- Regimes of taxation of income of individual entrepreneurs
And expense cash documents (form No. KO-3) and is handed over to the person who handed over... and expense cash documents (form No. KO-3). In cases where, as a rule, registration in the journal Form No. KO-3 of incoming and outgoing cash orders...
- Documentation for recording cash transactions
And expense cash documents (form No. KO-3) and is handed over to the person who handed over... and expense cash documents (form No. KO-3). In cases where, as a rule, registration in the journal Form No. KO-3 of incoming and outgoing cash orders...
- Restrictions for PBOYUL. Should we sound the alarm?
2 “Expense cash order”; ̶ KO-3 “Journal of registration of receipts and expenses...
- Cash transactions of individual entrepreneurs
And expense cash documents (form No. KO-3) and is handed over to the person who handed over... and expense cash documents (form No. KO-3). If attached to consumables... and others) in the journal (Form No. KO-3) is made before transferring them to...
- Some responsibilities of UTII payers
... "; No. KO-2 “Cash expenditure order”; No. KO-3 “Registration journal of incoming and outgoing...
-
... ", No. KO-2 "Expense cash order", No. KO-3 "Registration journal of incoming and outgoing...
- Some responsibilities of UTII taxpayers
... ", No. KO-2 "Expense cash order", No. KO-3 "Registration journal of incoming and outgoing...
- Issuance of currency for business trips
Expenditure cash documents according to form No. KO-3. And thirdly, to reflect the operation...
The journal for registering incoming and outgoing cash documents has a unified form KO-3. Let's figure out what kind of journal this is, how to fill it out and what documents need to be registered in it. You can download the journal form form KO-3 below.
The journal contains information about cash documents documenting the receipt and withdrawal of funds from the enterprise's cash desk. What cash documents need to be registered in the KO-3 journal? First of all, these are, of course, incoming and outgoing cash orders, on the basis of which cash is received and issued from the cash register. A sample of filling out a receipt is presented in, you can familiarize yourself with the expense order. You also need to register payroll statements in the journal, on the basis of which payments are issued from the cash register.
Sample of filling out the journal form KO-3
Like all journals intended for recording certain documents, form KO-3 has a title page and a tabular part for recording cash documents there.
The title page is standard: name of the organization, year, position and full name of the person responsible for maintaining the journal. The journal opens from the beginning of the year and during this year each incoming and outgoing cash document is consistently recorded.
Each sheet of the journal is divided into two parts: the left part is intended for recording incoming cash documents, the right part is for expenses.
For each document we indicate its number and date, the specified amount. In the “note” column we write a transcript of the transaction, for example, from whom the money was received or to whom it was given, in connection with what it was issued/received, according to what document (payment for goods according to invoice No...., an advance was issued to Ivanova, a salary was issued for May 2013 etc.).
Quantity:
In stock
X
You ordered a thin magazine again.
Perhaps you need a magazine with more pages and other features.
Please use calculator
Goskomstat of the Russian Federation
Year: 2019
Format: 297x210
Binding: Paperback
Bonding method: Clip
Setting up a block of pages
Show ▼
Pages: 10 (sheets: 20) (60 pages recommended )
Select number of pages
Paper density:
?48 gr./sq.m- thin, inexpensive paper with a slightly grayish or woody tint. Used for printing newspapers or similar products. It has low density and, accordingly, low wear resistance. The advantage of this paper is its low price.
65 gr./sq.m- bleached paper. Widely used in printing books, magazines, etc.
80 gr./sq.m- bleached paper. Used for printing books, magazines, etc. Used in household printers. The strength of this paper is significantly higher than the previous two types of paper. It is recommended to order magazines from this paper for production (dust, dirt), catering units (wet hands), etc.
Number, lace, seal:
?
You receive printed products numbered, laced and prepared for sealing in accordance with current regulatory documents: The cost of lacing and fastening is 45 rubles. 
9 out of 10 customers order lacing and sealing
And 7 out of 10 additionally order page numbering
?
Page numbering starts from the title page to the last page of the magazine. Page numbers are located in the lower corners of the magazine.
?
The magazine block is punched through two holes with a diameter of 6 mm, which are located at a distance of 80 mm from each other, from the spine side in the middle of the magazine. 
?
The magazine is laced with a special lavsan thread threaded through the holes of the hole punch. Secure with a cardboard insert and a printable sticker. 
Setting up the cover
Show ▼
Sewing-adhesive bonding
?
Sewing binding 
(makes binding more durable)
Emboss on the cover: ?
The name of the magazine is completely transferred by embossing to the cover; gold foil is mainly used (but silver, blue, and red are also available). You can emboss: the name of the organization, logo, any combination of letters, numbers and drawings.
The cost of embossing work is 80 rubles.
If you have uploaded your company logo, we can emboss it along with the magazine name
Number, lace, seal: ? According to the Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books” Receipt and expense book for accounting of work book forms and inserts in it And book of movement of work books and inserts in them must be numbered, laced, certified by the signature of the head of the organization, and also sealed with a wax seal or sealed.
More about softcover Softcover- one of the most inexpensive and quickly produced bindings.
The binding cover is made of thick paper with a density of 160 g/m2; at your request, the cover can be laminated.
After the cover is ready and the block is printed, they are fastened with a paper clip, and if there are more than 60 pages in the block, then the bonding is carried out using a hot-melt adhesive machine.
Soft binding, due to its ease of execution and affordable price, is the most popular and one of the most affordable types of binding.
Cover color: white
Laminate the cover:
?
Lamination- This is the coating of printed products with film. Lamination will preserve the attractive appearance of printed products for a long time and reliably protect them from contamination and mechanical damage. We carry out single-sided and double-sided lamination up to A1 format using special devices - laminators.
