Every organization is required to cash book (form N KO-4) when receiving or spending cash. The cash book is maintained by a cashier or other employee whose job responsibilities include conducting cash transactions. Control over the maintenance of the cash book is entrusted to the chief accountant (in his absence, to the head).

Making a cash book

Cash book can be done in one of three ways: by hand, on a computer, or in electronic format.

Cash book filled out by hand

Before starting work with the cash book, its sheets must be numbered and laced. The number of sheets is indicated on the last page of the cash book and is certified by the signatures of the chief accountant and the head of the organization and the seal of the organization.

Entries in the book must be made in ink or a ballpoint pen.

Each sheet of the book consists of two identical parts (copies):

the first always remains in the book;

the second is detachable.

The algorithm for filling the cash book is as follows:

1. At the beginning of the shift, the cashier, that is, the employee whose job responsibilities include conducting cash transactions:

along the dotted line (cut line) folds the tear-off part of the sheet under the first one and inserts carbon paper between them;

indicates the date and amount of the cash balance at the beginning of the day, which is always equal to the balance at the end of the previous business day in which cash transactions were carried out.

2. During the day, the cashier makes line-by-line entries in the cash book about each cash receipt order (PKO) and cash flow order (CCO) issued for received and issued cash, respectively.

The line "Transfer" of the cash book with the total amount of cash received and issued to this moment is filled in:

or at the end of the shift;

or when one page of the sheet was not enough for the entries for the shift.

If one sheet of the book was not enough for all entries for the shift, the entries are made in the next sheet, in which the same date is indicated in the line "Cashier for".

3. At the end of the shift, the cashier:

calculates and indicates in the cash book the total amount of money received and issued (cash turnover) and the cash balance at the end of the day. At the same time, the amount intended for the issuance of wages according to the payroll or payroll is additionally indicated in the line "including wages, social payments and scholarships";

puts his signature in the cash book and indicates the surname and initials.

4. After that, the cashier transfers the cash book along with the PKO and RKO received for the day to the accountant or chief accountant.

5. The accountant, having verified the entries in the cash book with the data of the PKO and RKO:

indicates in the cash book in words the total number of received PKOs and the total number of cash and settlements received and signs;

returns the book to the cashier, leaving the PKO, RKO and the tear-off part of the cash book sheet.

At the same time, if no cash transactions were carried out during the working day, entries in the cash book are not made.

The cash book is filled in on the computer

In this case, the cash book can be kept in an accounting program (for example, in 1C) or in another convenient computer program.

Entries in such a cash book are made in the same way as when filling out the cash book by hand.

At the end of each working day, the cashier prints out and signs 2 copies of the cash book sheet, which he takes to the accountant along with the PKO and RKO issued for the day. Reconciliation of the cash book data with the data of PKO and RKO is carried out in the same way as when filling out the cash book by hand.

At least once a year, the printed sheets of the cash book must be flashed, indicating their total number on the back of the last page. Then the head of the organization puts their signatures on this page and the seal of the organization is affixed.

The cash book is kept electronically

In this case, the cash book is drawn up using technical means that ensure its protection from unauthorized access, distortion and loss of information, and signed with electronic signatures.

Shelf life of the cash book

Cash documents and books, PKO and RKO accounting journals, banking documents, stubs of bank checkbooks, advance reports, documents on the audit of the cash desk must be stored in the organization for five years.

Upon the expiration of the period of storage of the documentation, it is subject to destruction.

Administrative responsibility

If the cash book in the organization is not maintained or entries are not made in it or are not made in time, then a fine will be imposed:

for an organization in the amount of 40,000 to 50,000 rubles;

• on its head in the amount of 4,000 to 5,000 rubles.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Cash book: details for an accountant

• Cash book and journal of the cashier-operator at the IP

  Fill out the register of the cashier-operator? About the cash book Sole proprietor, including... Catering, may not keep a cash book and documents based on ... in this book. (Entries in the cash book (f. 0310004) are made by the cashier ... documents, and also not to keep a cash book. Let's add: the same thing ... For information: exemption from maintaining a cash book does not apply to an individual entrepreneur who is ... an entrepreneur definitely may not keep a cash book and documents, on the basis of ...

• Organization of cash settlements in an autonomous institution

  Up to 50,000 rubles. Maintaining a cash book Incoming cash and issued ... cash must be recorded in the cash book (f. 0504514). Entries in it... warrant. According to the changes made, not only the cashier can now keep the cash book ... of the money reflected in the cash book, and he certifies the entries in the cash book with a signature. You can't leave...

• Simplified procedure for conducting cash transactions

  Documentation of cash documents and maintenance of the cash book. The features of registration of cash documents are determined... registration of cash documents and maintaining a cash book. The features of registration of cash documents are determined... on the basis of fiscal documents. On the maintenance of the cash book According to clause 4.6 of the Procedure ... was to verify the data contained in the cash book. And now he's reconciling the actual... cash balance shown in the cash book. The procedure for issuing electronic documents has been clarified ...

• The procedure for registering cash transactions and issuing funds under the report has been changed

  A legal entity records money in the cash book (f. 0310004) (clause 4.6 ... Instructions No. 3210-U). Entries in the cash book (f. 0310004) are made for each ... which implies that entries in the cash book (f. 0310004) can be made not ... reflected in the cash book (f. 0310004), and certifies entries in the cash register book (f. 0310004 ... (f. 031001, 0310002), attached to the cash book, must meet the requirements established by law ...

• Changes have been made to the procedure for conducting cash transactions

  Cash documents on paper. Cash book. Cash received and issued ... cash must be recorded in the cash book (f. 0310004). Entries in it ... Instruction No. 4416-U provides for the maintenance of the cash book not only by the cashier, but also ... reflected in the cash book (f. 0310004), and certifies entries in the cash book (f. 0310004 ...

• The new procedure for cash transactions and the issuance of money under the report

  Verify with an electronic signature. Entries in the cash book in connection with the amendments may ... . Previously, the cashier checked the data in the cash book with cash documents, deduced the amount ... and the balance of funds in the cash book. Preparing incoming and outgoing cash registers...

One of the main documents in the conduct of the cash register is the cash book. It should be maintained by every company that has a “cash” turnover: receiving money from a current account, issuing salaries, accountable funds, etc. On what form the cash book is filled out, how to properly maintain it - this is our article.

What is "Cash book KO-4"

Cash book - a document that records the receipt and issuance of cash at the cash desk of the company. Completing the cash book is mandatory for everyone, regardless of the organizational form and the applicable tax system. An exception is made for individual entrepreneurs who keep records of their income and expenses - they do not need to draw up cash receipts and expenditure documents, and, therefore, they do not need a cash book (clause 4.1 of the Central Bank's instruction No. 3210-U of 03/11/2014).

The cash book is filled in (see the sample below) on the current form No. KO-4, approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 (as amended on May 3, 2000). The paper form includes: cover, title page and sheets of the cash book.

The procedure for maintaining a cash book is prescribed in Resolution No. 88 only in in general terms, detailed instructions on its completion has not been developed. Also, when filling out, one should be guided by the provisions of the Directive of the Central Bank of the Russian Federation No. 3210-U.

How to fill out a cash book: algorithm

The employee responsible for filling out cash documents, including the cash book, is appointed by order of the head. This may be a cashier, accountant, chief accountant, other official, and in the absence of such, the head himself, or an individual providing accounting services, can maintain the cash book and other cash documents.

The basis for making entries in the cash book are receipt and expenditure cash orders. Orders have a through numbering, they make out each receipt or cash disbursement. Entries in the cash book are made only for the days when there was movement in the cash register.

The general algorithm for filling the cash book:

• at the beginning of the day, the cash balance is indicated, which should be equal to the balance at the end of the previous day;
• entries are made in the book for each incoming and outgoing order issued per day;
• at the end of the working day in the cash book, the turnovers for the receipt and expenditure of "cash" are summed up and the balance at the end of the day is displayed.

How to keep a cash book if there was no movement at the cash desk during the day? In the cash book, such a day does not need to be reflected.

Having verified the amount of cash remaining in the cash register at the end of the day, the turnover and the balance displayed in the cash book, the cashier certifies the entries made in the book with his signature, and then passes them along with the cash documents for verification to the chief accountant, or manager.

In the cash book, unlike cash orders, it is allowed to make corrections, but only if they are certified by the signatures of the persons who made these changes and their transcripts, and the date of correction will be indicated.

The cash book, along with other cash documents, must be kept in the organization for at least 5 years.

How to fill out a cash book: sample filling on paper

You can issue a cash book both on paper and electronically. Each of these options has its own characteristics of filling.

The paper form KO-4 is a magazine printed in a printing house, filled out manually, or filled out on a computer, and then printed out, sheets of the cash book.

If the book will be filled out by hand, before starting work in it, you need to number and stitch all the sheets. On the reverse side of the cover, a paper sheet is glued to the lacing indicating the number of numbered sheets, the seal and signatures of the head and chief accountant are affixed. The title page indicates the name of the company and the period of use of the book.

The cash book sheet consists of two parts: the cash book insert sheet and the cashier's report, which are numbered with the same numbers. Copy paper is required to fill out the sheet manually. The sheet is folded in half along the cut line, a carbon paper is placed in the middle, and the cashier fills in its inseparable part (first copy) with a ballpoint pen, and the tear-off part (second copy) is copied.

Cash book: manual sample

At the end of the day, after filling out the cash book, the second copy comes off and is the cashier's report, to which all cash documents for this day. The cash book and the report with the attached cash orders are submitted for verification to the chief accountant, who indicates in words the number of receipts and expenditures received, and signs both copies. All signatures on the slip sheet and the cashier's report must be only genuine, and not "carbon paper".

This is what the cash book sheet looks like (blank)

You can download clean KO-4 below. If the cash book is drawn up on a computer, for example in word or excel format, then the completed sheet at the end of the day is printed in two copies, signed by the cashier and checked by the chief accountant. At the end of the reporting period (annually or quarterly), printed sheets are stitched and certified with a seal and signatures in the same way as with a handwritten version.

Electronic cash book: how to manage 2017

Another option for maintaining a cash book is electronically using an accounting program where the accounting of the enterprise is kept. When entering the program accounting entries on account 50 "Cashier", the cash book is generated automatically. The sheets of such a cash book can be printed at the end of the day and drawn up by analogy with the previous option, or you can not print it, but then it is necessary to provide additional protection for the document from unauthorized access and corrections after signing. The electronic cash book is signed by the electronic signatures of the chief accountant and the cashier, in accordance with the provisions of the law of 06.04.2011 No. 63-FZ.

Responsibility for violations in the conduct of the cash book

If the cash book in the organization is kept incorrectly, or is not kept at all, this is a violation of the procedure for conducting cash transactions and working with cash. Such actions are subject to administrative liability under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, namely:

• a fine on officials - from 4 thousand to 5 thousand rubles,
• a fine for the organization - from 40 thousand to 50 thousand rubles.

The unified form KO-4 is to be used by Russian organizations to keep records of cash transactions. The form is mandatory, the filling procedure and maintenance requirements are quite strict, and mistakes can even lead to a fine. Consider what the KO-4 form is and where you can download it.

The purpose of the unified form KO-4

Form KO-4, called the cash book, is a tool for keeping records of the following transactions at the cash desk of an enterprise:

• receipt of cash;
• issuance of cash.

Information about debit and credit orders is entered into the form fields.

Features of filling out the KO-4 form

The cash book in the form of KO-4 consists of 2 elements - the main part and a copy. However, their structure and mutual arrangement depending on how the document is filled out - in paper form or on a computer.

In the first case, a copy of the KO-4 form is tear-off. Its filling is carried out simultaneously with the main part when using carbon paper. When filling out the document in question on a computer, a copy of the form can be obtained by reprinting its main part on the printer.

The legislation also provides for the option of maintaining a cash book in a fully electronic form - subject to the use of automated systems.

You can download the unified form KO-4 on our website:

You can find a completed sample cash book in the article “The procedure for maintaining and filling out a cash book - a sample”

For whom is the use of the KO-4 form mandatory?

Exists misconception that fill out the form KO-4 Russian organizations from January 1, 2013, they are not required - in connection with the entry into force of a new law on accounting and the appearance of relevant clarifications in the letter of the Ministry of Finance of the Russian Federation No. ПЗ / 10-2012, according to which organizations have the right not to use unified forms in their work.

The fact is that such preferences are established in relation to only those organizations that the legislator does not directly prescribe in separate legal acts to use unified forms. A similar source of law operates in Russia - this is the instruction of the Bank of Russia No. 3210-U, issued on March 11, 2014.

In accordance with paragraph 1, indications of the rules contained in the provisions of the relevant act must unconditionally follow legal entities. In turn, individual entrepreneurs, in the general case, have the right not to keep a cash desk, which means that they are not required to use unified forms, including the KO-4 document. At the same time, the practical need for registering income and debit transactions at the checkout of an individual entrepreneur may well arise (for example, when issuing cash to employees under a report), and in this case, form KO-4 should be used as a cash book.

Guided by the Regulation of the Bank of Russia No. 373-P of October 12, 2011, both organizations and individual entrepreneurs are required to comply with the procedure for conducting cash transactions. This Regulation applies to everyone who makes cash payments. in cash. The following is sample and filling out the cash book.

The order of the head establishes the limit of the cash balance. An incoming cash order (PKO) is issued for the funds received, and for spending money -.

As transactions are made, PKO and RKO data are entered in the cash book of form KO-4.

Keeping a cash book

At the beginning of the year, all pages of the book are numbered, the book is stitched, the number of pages, the seal and the signature of the entrepreneur or the head and chief accountant of the organization are affixed on the last sheet. Entries in the book are entered daily as cash payments are made. On days when there were no operations, the book is not filled.

The cash book can be kept in electronic form and paper version. The magazine of the established sample can be purchased at the store. The book is designed for one calendar year, regardless of the number of operations performed.

Download the cash book form for individual entrepreneurs:

Title page of the cash book

On the title page, the name and OKPO of the organization or the surname, name, patronymic of an individual entrepreneur are filled in. A cash book in the form of a journal usually contains 50 or 100 sheets. If records are kept daily, then one book per year may not be enough, then the months and year are indicated (for example: for January - April 2016). With a small number of records - only the reporting year.

Sample cash book

Cash book sheet and cashier's report

What you need to pay attention to when filling out:

1. Each sheet of the cash book consists of two identical parts with a tear line. One part is the cash book sheet itself, the second part is called the cashier's report. In the paper version, the sheet is folded along the tear line and both parts are filled at once through carbon paper.
2. Sheets of the cash book are numbered in ascending order. Then the sheets of the book are cut along the line, the first parts are filed, and primary documents (PKO, RKO, statements, powers of attorney, etc.) are attached to the cashier's report.
3. The balance at the beginning of the day is transferred from the column "balance at the end of the day" of the previous sheet. If this is the first sheet of the calendar year, then the balance at the end of the previous year. In the "document number" field, we put down the number of the incoming or outgoing warrant-base.
4. In column 2 we write down information from the PKO or RKO. The number of the corresponding IP account may not be filled out. For organizations: 51 - current account, 62 - buyers and customers, 70 - salary, 71 - accountable amounts, etc. Incoming and outgoing amounts are recorded entirely in rubles and kopecks.
5. "Transfer" summarizes the income and expenditure transactions of all previous lines. On the form next to back side book sheet. Its lines are filled or crossed out with the letter Z.
6. Then they display the totals for the day by income and expenditure. The balance at the end of the day is equal to the balance at the beginning of the day + income per day - expense per day. If the amount of the balance at the end of the day contains funds for the payment of wages and payments of a social nature (for example: for the payment of disability benefits), they are recorded below as well. This is necessary to control compliance with the cash balance limit.
7. Below are the signatures of the cashier, accountant and the number of receipts and expenditures in words. If the entrepreneur works alone, he signs only for the cashier.

Filling out the cash book - sample

Electronic cash book

Maintaining a cash book in electronic form is slightly different from a book on a letterhead. The filling of sheets is similar, but at the same time they are cut not along the cut line, but along the horizontal line separating the samples of even and odd pages.

Both sheets are filled in exactly the same way and the top sheet is the cash book sheet, and the bottom sheet is the cashier's report. Primary documents are attached to the lower sheets, and the upper ones are collected during the year and stitched together at the end of it.

Filling example for IP

After the last sheet there is a sheet with signatures, the cash book is stapled, the seal and signatures of responsible persons are put. The number of sheets is also indicated there.
I hope that the sample and filling out the cash book will not cause you any difficulties now.

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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 conduct 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).