In the article, we will consider how to correctly fill out the cash book in the form of KO-4 on specific example. In addition, you can download its form and sample filling in word.

Companies, regardless of their legal form and taxation system, are required to reflect information on the movement of cash in the cash book.

You can prepare a book and other mandatory documents on cash transactions for free using a special online service:

Compile cash receipts

What is a cash book?

Purpose cash book consists in reflecting the receipt of cash and the disposal of cash amounts from it. This document of cash discipline has a unified form No. KO-4. Goskomstat approved it on August 18, 1998 by Resolution No. 88 (hereinafter referred to as Resolution No. 88).

Consider what the cash book looks like:

The Central Bank allows it to be kept both in paper and in electronic format (clause 4.7 of the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U).

Making a cash book on paper

The rules for maintaining a cash book are determined by Decree No. 88 and Instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U (hereinafter referred to as the Instructions).

The pages of the book should be numbered and laced, and then sealed on the last page. When filling out the form by hand, records of operations are made in duplicate using carbon paper.

The rules provide for a number of actions that the cashier must perform daily at the end of the working day:

1. Summarize transactions for the day;
2. Calculate the money left in the cashier at the beginning of the next day;
3. Submit the cashier's report, credit and debit orders (PKO and RKO) to the accounting department.

When maintaining a cash book using a computer, all its sheets must be printed out at the end of the day and endorsed.

The accounting department, receiving KO-4 from the cashier, must check the entries made and the number of PKO and RKO. Then the responsible accountant puts his signature on the book.

Corrections can be made in the cash book drawn up on paper. They are entered only by crossing out the incorrect data and writing the correct data over them. Cleanups are not allowed. All corrections must be certified by the cashier and the chief accountant.

Maintaining an electronic cash book

KO-4 in in electronic format fill out in the same way as a paper form. The cashier, when the working day is over, reports to the accounting department and closes the book in the same order.

Differences in the order of conduct arise in terms of ensuring the safety of data. Unauthorized modification must not be allowed. Therefore, electronic KO-4 is certified with an electronic signature.

After signing the book with such a signature, it will no longer be possible to make corrections to it.

Filling out the cash book: sample

Consider, using a specific example, how to fill out the cash book correctly:

Maintaining a cash book when there are several cash desks or separate divisions

If the company has several cash desks, KO-4 should be kept in the main one.

The posting of cash proceeds in this case is carried out as follows. During the day, operating cash desks reflect the movement of cash in their cash registers. In the evening, all cash desks transfer cash to the main one. Employees of the main cash desk indicate the amounts in KO-4 on the basis of the PKO (form No. KO-1). These PKO workers operating cash desks make up according to their own, formed by the CCP, reports on the closing of the shift.

To check the correctness of the reflection in KO-4 of the receipt and disposal of amounts, you need to look at the turnover on account 50 "Cashier".

Separate subdivisions, branches of the company or its representative offices reflect the movement of cash in their cash books. At the same time, they transfer copies of its sheets to the head office in accordance with the rules established by the company.

When determining the timing of the transfer of copies of KO-4 to the parent organization, take into account the deadlines for compiling the accounting (financial) statements of organizations. You can compile it using a special service from BukhSoft:

Prepare financial statements

Note the ambiguity judicial practice on the need to use a separate cash book by separate divisions, branches of companies or their representative offices. Some courts believe that they should conduct their own KO-4 (post. Thirteenth AAC dated 19.03.2013 No. A56-59643 / 2012).

Others indicate that only the head office, branches of the company and its representative offices should maintain KO-4 (decisions of the Second AAC dated December 25, 2012 No. A28-6462 / 2012, the Thirteenth AAC dated December 10, 2012 No. A56-39499 / 2012).

In the second case, there is a possibility of claims from tax inspectors. They may consider the non-filling of the cash book unlawful and try to hold the company liable under Article 15.1 of the Code of Administrative Offenses.

The norm provides for penalties for the company in the amount of 40-50 thousand rubles. and for their officials in the amount of 4 - 5 thousand rubles.

IN modern world Most payments are made in non-cash form, but sometimes payments are also made in cash. And to fix such calculations, you need to know how to keep a cash book. So, let's figure it out.

Key points

The cash book is a special journal (register) in which all operations carried out by the form are entered using the cash form of payment.

Such a journal is included in the reporting of an individual entrepreneur (IP). Keeping a cash journal is a mandatory event in the presence of cash transactions. The maintenance and compilation of the register is regulated by tax legislation. Starting from 2016, even those entrepreneurs who work according to simplified system paying taxes.

The journal is issued according to a special form KO-4. It is necessary to keep the cash register carefully and carefully, as it is checked by tax officials during any audit of the tax authorities. If the journal contains false information, errors, or it is incorrectly formatted, then a fine is imposed on the entrepreneur. A separate cash journal is opened for each calendar year.

How is the cash book maintained?

Before seeing an example of filling out a cash book, let's look at the details of filling it out. All cash transactions that are carried out by the entrepreneur during the day must be entered in the cash register. The only days when you can not keep a journal are weekends. The cash book contains information about the turnover of cash, which is also reflected in the income and expenditure documentation. At the end of the working day, final data containing information about the cash limit and turnover are entered into it.

With the help of a cash journal, all the cash finances of the company become visible and recorded. In addition to mandatory information, the register may also contain information that the management of the company decided to enter there.

Sometimes an individual entrepreneur may not be engaged in maintaining a cash register, but if the wages of employees are issued to them in cash through the cash register, then maintaining the register is mandatory. But even if the earnings of employees are transferred to them in a non-cash form, knowledge of how the cash book is filled out will not be superfluous.

Information about maintaining a register in laws

The need to keep a journal is indicated by the Decree of the Central Bank of March 11, 2014 No. 3210-U. It says that all transactions related to the receipt or deduction of cash should be entered. A commercial organization can have only one cash register.

Each sheet must be numbered, the sheets are stitched and at the end there should be a mastic or wax seal.

After flashing, the sheets are certified by an authorized person or the head of the company. Any information entered into the register must be duplicated. For duplication purposes, you can use a regular carbon paper. It should be possible to tear off one of the copies, as the cashier needs it for the report. The original entries remain in the journal. Naturally, the page numbers of the original and the copy must match. Making corrections to the cash journal is possible only if such corrections are certified by the signatures of the chief accountant and the cashier. It is possible to automatically fill in the cash register or the cash book in electronic form. In this case, the pages are created in the form of typescripts, and the sheets are numbered automatically.

It is categorically unacceptable to issue funds from the cash desk if there is no confirmation of this operation in the expenditure order by the signature of the recipient. Otherwise, the missing funds are considered a shortage and are subject to recovery from the cashier. Any cash, in the absence of the necessary cash documents, is equated to the profit of the enterprise.

The cash desk must be equipped in such a way as to ensure the safe storage of money. The security of transporting funds to the bank must also be ensured. The responsibility for ensuring security lies with the management of the company. Failure to comply with this requirement can lead not only to administrative liability, but also to criminal liability.

Read also: How to increase labor productivity in the enterprise

Information on ensuring the safety of funds is in the Instructions of the Central Bank. Requirements for the presence or absence of an alarm in the cash room are not legally established, but there are recommendations for storing cash in a safe, the key to which is at the cashier. In addition, there are instructions that at the beginning of the shift, before opening the premises and the safe, the cashier must inspect the locks and make sure they are safe, and the bars on the windows and doors must also be intact. If there are traces of an autopsy, you must immediately report to the police and the management of the organization.

Filling order

So, how to fill in the cash book? There are ready-made templates in accordance with which the cash book is maintained. All cash transactions for the day must be reflected on one sheet of the journal. At the end of the day of work, it is necessary to reduce the balances and knock out the results. Then the cashier draws up a daily report and hands over all the cash to the accounting department.

In the cash register, each page is duplicated, and a copy is on the tear-off part. This is done so that the cashier can attach this copy to the report.

The magazine has eight columns. The first column is "balance at the beginning of the day." In this column, enter the amount that is in the column "balance at the end of the day" of the previous day. The second column "document number" contains the special number of receipts and debit orders. The third column contains order data. The amount in this column is written in full. The fourth column is "correspondent account or sub-account number". Fifth column "Name of the entrepreneur or name of the organization." The sixth column is "transfer", it summarizes the transactions recorded in the previous columns. The seventh column is "total for the day", here the daily totals are knocked out. The eighth column is "balance at the end of the day." It completely knocks out the amount per day. This figure must match the amount of cash on hand. The reverse side of the form is either filled out or crossed out with the symbol Z. At the end of the entries, the signatures of the accountant and cashier are put.

The appearance of the register and the rules of maintenance

The cash register is a 70-120 page magazine, which necessarily contains a title page. The title page contains information about the time period during which this journal is valid, the full name of the individual entrepreneur or OKPO of the organization.

If the journal is kept manually, then the sheets are numbered, laced and sealed in this form. Any record is duplicated under a carbon copy. Below is an example of filling out the cash book manually.

The responsibilities of a cashier include:

• counting the results for the day;
• cash balance at the beginning of the next day;
• report to the accounting department.

Verification of all entries made in the cash journal is the responsibility of the accountant. He checks the correspondence of the entries to the cash receipts and puts his signature.

In the cash journal, corrections are quite allowed by crossing out the wrong entry and making the correct one. Such a correction must be certified by the signature of the cashier and accountant. Grouts, erasures, etc. in the register are not allowed.

At the end of the day, after hitting the total amounts, the cashier gives to the accounting department a tear-off copy of the sheet from the cash book and all the documentation confirming the operations carried out during the day. Then the cashier enters the number of documents given to the accounting department into the register and puts a signature. The accountant checks all the data and also signs the book.

Each new day, in the cash journal, entries begin to be made from a new sheet and the sheet number, date, cash balance at the beginning of the day and transactions during the day are necessarily affixed.

At the beginning of the calendar year, a new cash journal is started, and at the end, on the last page of the laced journal, they put a seal and write “numbered and laced” and indicate the number of sheets. On the Internet you can find a sample of how to fill out a cash book.

Compliance with the rules of cash discipline and keeping a cash book is mandatory for all organizations and private entrepreneurs under any taxation system, if they operate with cash in the course of their activities. Consider how to properly maintain a cash book.

The procedure for filling out the cash book is established by the Regulations on maintaining cash transactions approved by the Central Bank on October 12, 2011. According to the Regulations, when conducting cash transactions, business entities are required to keep a cash book (form KO-4). A new cash book is issued for each year. An entrepreneur or organization is allowed one cash book.

Based on the receipt and expenditure cash documents received, the cashier fills in the relevant sections of the book. Each cash document corresponds to one entry in the cash book. At the end of the working day, the cashier checks the data cash orders with the cash book data, displays the final balance of funds and certifies this amount with his signature. The cash balance in the cash book is reconciled with the actual cash balance in the cash register.

The chief accountant checks the correctness of the reflection of income and expenditure amounts and the calculation of the balance at the end of the day, and signs the sheets of the cash book for the date being checked. If during the day there were no cash transactions, then the balance of funds in the same amount is transferred to the next day. When filling out the cash book, blots are not allowed, this is considered a violation of cash discipline.

If, when filling out the cash book, an error was made that does not affect the calculation of the balance of funds, the incorrect value should be crossed out with one line, the correct option should be written above or below it and certified by the signatures of the cashier and the chief accountant. If the mistake made caused an incorrect reflection of balances and turnovers for a certain period, then a single strikethrough of the erroneous pages marked “Cancelled” and the preparation of new cash sheets with correct data is allowed.

In this case, the cashier must draw up a report addressed to the chief accountant on the discovery of an error. The chief accountant or director appoints a commission responsible for making adjustments to the cash book. After making corrections, the cashier draws up an accounting statement describing the error made and the corrections made.

The tax inspectorate has the right to check the correctness of the cash book and fine for violations of cash discipline. However, it should be taken into account that the inspector has the right to fine an enterprise or an entrepreneur for violating cash discipline if the violation is detected in less than 2 months from the date of its commission.

Title page of the cash book

On the title page of the cash book, the full name of the organization or full name of the entrepreneur, as well as the year for which the cash book is maintained, is written.

Cash book slip sheet

The cash book page consists of two parts that are identical in filling - an insert sheet and a cashier's report. You can fill out the cash book on paper with or without carbon paper, duplicating the slip sheet entries in the cashier's report. The slip sheet remains in the cash book, and the cashier's report is attached to the cash documents for the transaction day.

Sample of filling out the cash book

Let's consider the rules on how to properly format the fields of the cash book.

• In the graph "Cashier for" indicates the date of the transaction. In the "Sheet" field, indicate serial number cash book sheet.
• In field "Document Number" the number of the corresponding incoming or outgoing order is indicated.
• In the graph "From whom received or to whom issued" initials are written individual or the name of the entity contributing or receiving the funds, and the nature of the transaction.
• In the graph "Number of the corresponding account, sub-account" the account number corresponding to account 50 is written, indicating the method of receipt or expenditure of funds. Entrepreneurs do not fill out this column.
• In line "Coming" the amount of funds received under the PKO is affixed.
• In line "Consumption" indicates the amount of cash paid for cash settlement.
• In the graph "total per day" the total amounts of receipts and payments of funds are calculated.
• In the graph "Cash balance at the end of the day" the amount of the cash balance is calculated, obtained by adding the balance of funds at the beginning of the day and receipts for the day minus the amount of expenses incurred.

If in the amount of money at the end of the day there are funds for the issuance of wages, benefits, scholarships, they should be indicated as a separate amount. At the end of the page, the number of incoming and outgoing orders is indicated in words.

How to stitch a cash book

The pages of the cash book are numbered through. The entire book is laced and certified with the seal and signature of the director and chief accountant so that it is not possible to remove the sheets from the book. On the last sheet of the cash book, the number of laced sheets of the book is indicated in numbers and in words.

Maintaining an electronic cash book

It is possible to issue a cash book in electronic form. By using special program sheets of the cash book are printed out and stapled, and at the end of the year they are numbered and sealed with the seal and signatures of responsible persons. When registering a cash book in electronic form, the title page is printed out at the end of the year and fastened with loose sheets of the book. When maintaining the cash register in electronic form, it is allowed to issue a cash book on a quarterly basis, and not for a year.

Do I need a cash book for sole proprietorship?

Prior to the entry into force of the Procedure for conducting cash transactions, the legislation did not directly and unambiguously indicate the mandatory maintenance of a cash book by entrepreneurs. In Arbitration practice, there were also court decisions in favor of entrepreneurs who did not fill out the cash book when performing cash transactions.

Every organization that receives or spends cash is required to keep a cash book. Contrary to popular misconception, this requirement does not apply to merchants and does not apply to settlements with customers. Keeping a cash book in 2019 refers more to internal operations, such as issuing money for a report or paying wages. We will tell you how to draw up this important document without errors.

Cash book (form N KO-4) is used by all legal entities for accounting of receipts and issuance of cash of the organization at the cash desk. Her form has been approved. Decree of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88, however, its use is not mandatory from January 1, 2013, as a form of the primary accounting document contained in the albums of unified forms. Therefore, each taxpayer can independently develop and apply his own form of such a document, while observing the established requirements for filling it out. We will talk about the requirements and the form that have been developed for these purposes, since their application makes it easier and more convenient to record cash transactions at the cash desk.

How to keep a cash book in 2019

In each organization, by order of the head, a person responsible for the cash desk must be appointed. If the state allows, then this is a separate cashier, if not, then, as a rule, this is the chief accountant. It is this person who must keep records of all transactions and the book. Controls the process, in any case, the chief accountant. The cash book itself is a journal, if kept in paper form, or a separate section of the accounting program, if kept in electronic form. Both methods are allowed, so let's take a closer look at each of them.

To begin with, consider the duties of a cashier, since they do not depend on the method of maintaining this accounting document and have a certain algorithm that looks like this:

1. At the beginning of the shift, the cashier must open the day, that is, make an entry with the date and the amount of the balance in the cash register. This amount must always be equal to the balance at the end of the previous business day. Such operations may not be daily, therefore it is necessary to open a shift and make an entry only on the day when the funds were transferred. On other days, the balance is simply carried over.
2. Each operation for the issuance or receipt of cash must be issued by an incoming cash order (PKO) or an outgoing cash order (RKO). The cashier draws up these documents, assigns numbers to them and makes a record of each of them.
3. At the end of the shift, the cashier sums up the day's income and expenses, about which he makes the appropriate entries and displays the balance. Entries made during the day are certified by the signature of the performer with a breakdown of the last name, first name and patronymic. After that, the accounting document is submitted for verification and approval to the chief accountant.

This procedure is provided for each shift. It's just General requirements To maintain a document, the basic workflow is somewhat different, depending on the organization of the process.

Separately, it should be noted the requirements for the storage of this accounting document. All RKO, PKO, loose-leaf sheets, various checks and the journal itself must be kept in the organization for 5 years. After the expiration of this period, the documentation should be destroyed in the prescribed manner.

How to fill out a cash book: a sample of an electronic form

The easiest way is to organize the maintenance of such a document in an accounting program that reflects all accounting in the organization. This function, for example, is in 1C and other programs. In this case, the form is formed and filled out directly on the computer, the procedure for making an entry does not change: it is necessary to enter data on each PKO or RKO. At the end of the day, the cashier must sum up, withdraw the balance and print out the sheets for the day in two copies. All documents must be submitted for verification by the chief accountant, who compares the data of primary documents with the data in the registers and certifies them with his signature. Corrections and edits are not allowed.

Annually, and if the turnover at the cash desk in the organization is daily, then quarterly, the printed sheets must be formed into a magazine and flashed. The last sheet must indicate the total number of sheets and bear the signature of the head of the organization, the chief accountant and an imprint of the company's round seal, if any. In addition, you can keep the cash book completely electronically. In this case, all records must be certified by electronic signatures of authorized persons, and the information and its editing must be protected from unauthorized access using additional technical means.

Cash book: manual filling sample and filling requirements

Maintaining a cash book in 2019 begins with the numbering and firmware of its sheets. The ends of the lacing at the back of the magazine must be sealed with a paper strip, on which you need to indicate the number of sheets, the start date of the book and the date it ends. To certify the record, the chief accountant and the head of the organization must sign, as well as a seal, if available. It should look like this:

On the title page, you must indicate the name of the organization and the period for which the document is open. All entries must be made only with a blue or black ballpoint pen or ink.

Each sheet is divided into two parts:

• one remains in the book;
• the second is detachable and is stored together with the RKO and PKO registers.

To fill out the sheet, the cashier places carbon paper in such a way that the pen entry is on the sheet that remains in the document. The entries must be completely identical, but you cannot put a carbon copy signature. Therefore, the cashier must sign at the end of the day on each copy. All entries on cash settlements and cash settlements are made line by line, indicating the data of the person who deposited or received the money. Income and expenditure are put down in different columns. If one sheet is not enough to reflect all transactions for one day, the cashier must fill in the "transfer" line, which records the total amount of money received and spent at that moment. The next sheet begins with the same amounts.

At the end of the day, you should sum up and indicate the total cash turnover for the day and withdraw the cash balance at the end of the day. If the cash desk contained amounts intended for the issuance of wages or benefits according to the payroll or payroll, the cashier must allocate them in the line "including wages, social payments and scholarships." After all entries are made, they are checked against primary documents and certified by the chief accountant.

A correctly completed sheet for the day looks like this:

Administrative responsibility

Violation of the cash book or its absence is an administrative offense, liability for it is provided for in Article 15.1 of the Code of Administrative Offenses of the Russian Federation, as for violation of the handling of cash. For such an offense, the Federal Tax Service authorities may impose an administrative fine:

• in the amount of 40 thousand to 50 thousand rubles for the organization itself;
• in the amount of 4 thousand to 5 thousand rubles per head or chief accountant.

Keeping a cash book in 2019 is mandatory for all companies that carry out any cash transactions. Moreover, the type of taxation system and organizational-legal form does not play a role. The fact of maintaining online cash registers at the enterprise does not remove the obligation to maintain a cash book in accordance with the established rules.

Representatives of private business who keep records of income, expenses, physical indicators and other objects of taxation that characterize a certain type of business have an official exemption from compiling a book. economic activity. Moreover, the accounting must be kept in the prescribed manner. This right is enshrined in clause 4.1 of the Instructions of the Bank of Russia No. 3210-U.

Cash book: how to keep it right (2019)

Accounting for financial transactions non-profit organization or LLC should be kept on a unified form of the cash book (OKUD code 0310004). The unified form of the document KO-4 was approved by the Decree of the State Statistics Committee No. 88 of 08/18/1998. The filling procedure is presented in paragraph 2 of Instructions No. 3210-U.

Cash book, form (download word)

This form is intended for chronological registration of the details of incoming and outgoing cash orders, on the basis of which cash flows in the institution.

Legislation allows several ways to maintain a book:

• registration on ready-made forms of the document by hand;
• filling in the table on a computer with subsequent printing of the completed pages;
• the report can be drawn up in specialized accounting programs, electronically, with subsequent formation electronic document certified by an electronic signature.

Fill in the rows and columns of the form, as well as carry out cash transactions, the cashier or other official specified by the order of the head. It is allowed to transfer the maintenance of the cash book to a representative of an outsourcing organization. It is not difficult to find such a company, for example, to look for ads in Moscow.

The procedure for filling out the cash book

The form has three parts:

• title page;
• tabular part;
• final page.

In the left (title) part of the form, the following information should be filled in:

1. In terms of the form of the document: name and type of form, code according to OKUD.
2. In terms of information about the organization: the full name of the institution, OKPO code. The company's address and telephone number are not required.
3. Reporting period- the month for which the cash book was compiled, or another period of time.
4. Final part. The cash book, a manual filling sample, is drawn up as follows: write down the number of sheets in the cash book (in numbers or numbers and in words). Assure the seal of the organization and the signatures of the head and chief accountant.

Instructions for the tabular part on how to fill out the cash book (sample).