Book of accounting of funds accepted and issued by the cashier. Unified form N KO-5 (filling sample) 2020

Rules for filling out the cash book, form KO-5 - form and sample for downloading

Cash holdings of a business entity are accounted for using a variety of reporting registers, the maintenance of which can be either mandatory or advisory.
One of these reports is the cash book, which is filled out and maintained in the organization according to the KO-5 form. What the KO-5 book is in cash accounting, what this register is used for, how this form is filled out - all these issues should be considered in more detail.

The article describes typical situations. To solve your problem , write to our consultant or call for free:

Sample of filling out number 5 by senior cashier

Form KO-5 – download in xls format. Book KO-5 is filled out only by those organizations in which it is divided into divisions and departments. The amounts of funds issued daily from the main cash register by the cashier of the department and divisions are subject to reflection in the form of the cash accounting book KO-5.

At the end of the working day, cashiers of departments hand over revenue and accompanying documents to the chief cashier, which is also noted in the KO-5 form.

The accompanying documents are expense and incoming cash documents, for example, an outgoing cash order KO-2 or an incoming cash order KO-1.

During the start of a work shift, funds are issued from the organization’s main cash desk to other cash departments, and after the end of the shift, a special note is required to return money that for some reason was not involved in the work process, indicating the numbers of all orders. In order for this document to be accepted by the accounting authorities without unnecessary problems, you need to know how to fill it out and what data should be entered into it. You can download the KO-5 cashier accounting book form and a sample of filling out the document at the bottom of the article in Excel format for free. The documents on the basis of which cashiers of departments issue and accept cash are incoming and outgoing cash orders (KO-1 and KO-2). and a sample form KO-1 can be found here, KO-2 - at this link. Information about issued orders is reflected in the cash book KO-4.

Form ko-5 - sample filling

The pages of the book are numbered, and the book itself is stitched and sealed with the seal and signature of the head. Instructions for filling out As for the procedure for filling out the book, it is quite simple and does not cause any particular difficulties for employees.

On the front side of the document is the name of the organization, for which year this accounting register is maintained, the surname and initials of the cashier.

On the inner sheets, the journal is divided into two parts - incoming and outgoing:

The receipt table (on even pages) contains information about the amount of money received by an ordinary cashier. Each operation is reflected by day, respectively, all of them have their own date. The second column reflects the amount of cash that is available as a balance at the department's cash desk.

Who fills out form KO-5 and when?

Accounting for received and issued funds in the standard KO-5 form is usually practiced by an organization that has a complex internal structure with a large number of divisions (departments, divisions, subdivisions, sectors), each of which has its own separate cash desk.

In the KO-5 book, cash is recorded, which the chief (senior) cashier provides for reporting to other (junior) cashiers.

The same reporting form reflects information about the actual facts of the return of previously provided funds to the chief (senior) cashier.

As a rule, each employee of an organization who personally manages the cash register entrusted to him is assigned a separate KO-5 book, designed to record cash flow.

In KO-5, the chief cashier of the business entity makes the appropriate entries. This accounting register regularly reflects information about the actual procedures for the provision and return of funds carried out between the chief cashier of the organization and the lower-level cashiers responsible for maintaining the cash register in individual structural divisions of this organization.

Thus, the KO-5 form regularly records the following operations:

At the very beginning of each operating day, the senior (chief, leading) cashier provides certain amounts of money to junior cashiers responsible for maintaining the cash register in individual departments. This money is usually issued to complete expense transactions. Having received these funds, the responsible junior cashier certifies this fact with his own signature, affixed to the KO-5 form itself.
When the operating day in the organization ends, the responsible junior cashier, who previously received the accountable funds, sums up the results and returns to the chief cashier the unused amount of the cash balance, as well as other cash credited to his cash desk during this operating day. This fact is also recorded in the KO-5 book and certified by the personal signature of the chief cashier, affixed directly to the same accounting form.

How to fill out a journal of cash receipts and expenditures?

Filling out KO-5 is carried out by the chief cashier of a business entity according to a unified form approved by decree of the official statistical agency of the Russian Federation number 88 of 08/18/1998.

The sample provides for entering the necessary information into the appropriate columns of the table.

The accounting book itself consists of a title part, which is filled out according to an established template, and sheets containing tables with the necessary data and details.

The title part of KO-5 provides for the following details:

Name of the business entity filling out this form (name of organization, full name of individual entrepreneur).
If a business entity has structural divisions, you should indicate exactly the division for which this book is being compiled. If there are no structural units, a dash is simply drawn.
OKPO code of an economic entity according to Rosstat.
The time period during which it is planned to fill out this book (for example, 2020).
Full name of the chief (leading, senior) cashier, who is personally responsible for maintaining this form and, accordingly, regularly filling it out.

The KO-5 tabular form is regularly filled in in the appropriate columns (columns) with the following information:

The date indicating the day when the chief cashier of a business entity and the junior cashier of the corresponding division transferred certain amounts of cash to each other (issuance/return).
The cash balance available at the beginning of a particular trading day.
The amount of money directly provided to the junior cashier (indicated in numbers/words).
Signature of the junior cashier certifying the receipt of cash from the main person.
The amount received in cash, recorded by a specific junior cashier and confirmed by PKO orders.
Cash (amount) transferred by the junior cashier to the chief cashier at the end of this operating day. This includes the balance of unused funds accepted by the junior cashier at the beginning of the operating day, as well as the amount received in his cash desk and capitalized by PKO orders during the same day.
The amount of cash paid by cash documents handed over to the chief cashier by the junior.
You should display the total amount of money that the junior cashier transferred to the chief cashier at the end of the next operating day.
Signature of the chief cashier, certifying the receipt of cash from the junior.
The cash balance available at the end of a particular business day.

and sample filling

Download the accounting book for accepted and issued funds KO-5 – form.

Sample of filling out form KO-5 – download.

Instructions for filling out the book form according to the KO-5 form

To control the movement of accepted and issued money within the organization, form KO-5 is filled out in accordance with all rules. The list of filling requirements is given below. Right away, it’s worth noting that even and odd pages are highlighted to make it easier to find incoming or outgoing records.

Form ko-5 sample filling

All fields on the title page must be filled out.

This is clearly demonstrated by the example below.

A dash is placed in the line “according to OKPO” if the code “according to OKPO” was not received in the notification from Rosstat.

In the line “structural unit” put a dash if it is missing. On the first sheet (odd) consumable information is recorded. On the second (even) receipt records. If you fill out all the rows and columns accordingly, then all cash movements can be easily controlled.

The accounting book for cash received and issued by cashiers, form KO-5, is a document intended to reflect the amounts issued from the main cash register to the cash desks of departments and divisions, as well as to reflect the amounts of money returned from them to the main cash register.

Book KO-5 is filled out only by those organizations in which it is divided into divisions and departments. The amounts of funds issued daily from the main cash register by the cashier of the department and divisions are subject to reflection in the form of the cash accounting book KO-5. At the end of the working day, cashiers of departments hand over revenue and accompanying documents to the chief cashier, which is also noted in the KO-5 form. The accompanying documents are expense and receipt cash documents, for example, or. Data on all cash movements are reflected in.

Entries to the ledger form for accounting for accepted and issued funds are made by the chief cashier at the beginning and end of the working day (shift). This form is usually used in large enterprises with many divisions and departments.

Money from the main cash register can be issued both to responsible cashiers of departments and to distributors (trusted persons).

On a note!
We also offer samples of filling out the following cash documents: cashier’s journal KM-4 – , cashier’s certificate report KM-6 – , information about the readings of KKM KM-7 counters – .

For whom is registration of a cash book mandatory?

The main legal act regulating the maintenance of cash books by Russian organizations is Bank of Russia Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as the Directive).

NOTE! As of August 19, 2017, changes have been made to the cash register procedure. Read more about them:

The main part of its provisions (including those directly related to the maintenance of cash books) came into force on 06/01/2014. In accordance with them, registration of cash books is mandatory for all enterprises carrying out certain transactions with cash, regardless of the form of taxation applied.

The use of online cash registers does not relieve the obligation to maintain a cash book.

What it is and why online cash registers were introduced, read here.

Yes, with the transition to online cash registers, the need to maintain some primary cash register has disappeared. It is now being replaced by fiscal documents that are generated and stored electronically. But this does not apply to the cash book. It is conducted through the so-called “main cash register”, in which not only settlements with customers take place, but also other cash turnover. Therefore, you need to maintain a cash book as before.

The cash book may not be legally filled out by individual entrepreneurs who, in accordance with the established procedure, keep records of income, expenses, physical indicators and other taxable items that characterize a particular type of commercial activity (clause 4.1. Instructions). Since individual entrepreneurs are almost always required to keep records of income and expenses (both under OSN, and under Unified Agricultural Tax, Simplified Tax System, PSN) or physical indicators (with UTII), this norm can be legitimately interpreted as applying to all individual entrepreneurs.

For more information about keeping records of income and expenses by individual entrepreneurs, read the article “How to keep a book of income and expenses under the simplified tax system (sample)?” .

Our task in this article is to explore how to fill out a cash book, consider a sample algorithm for entering data into it, and the procedure for handling the corresponding document.

How to fill out the Accounting Book for receipts to the current account and to the cash desk?

Filling out the Book of Income and Expenses for receipts to the current account and for receipts to the cash desk differs.

Compliance with cash discipline is mandatory for all organizations, regardless of the form of ownership or taxation regime. For “simplified people” such requirements are established in clause 4 of Art. 346.11 Tax Code of the Russian Federation. The procedure for conducting cash transactions is established by the Instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (hereinafter referred to as Instructions of the Central Bank of the Russian Federation No. 3210-U).

GOOD TO KNOW
Cash discipline is a set of specific rules that an organization must follow when conducting cash transactions (reception, storage and issuance of funds).

Let us dwell on some of the features of conducting cash transactions by organizations using the simplified tax system in 2020.

Firstly, the receipt and issuance of funds from the cash register is carried out on the basis of primary accounting documents. Cash transactions are formalized by cash receipt orders (OKUD form 0310001) and expenditure orders (OKUD form 0310002) (clause 4.1 of the Central Bank of the Russian Federation Instructions No. 3210-U). The same paragraph states that individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not draw up cash documents. This means that an individual entrepreneur using the simplified tax system has the right not to draw up cash receipts and debit orders.

GOOD TO KNOW
The limit for cash payments is RUB 100,000. – does not apply to ordinary citizens, that is, individuals can settle accounts with each other, as well as with organizations and entrepreneurs without taking into account this limitation.

Secondly, at present, the organization sets the limit on the cash balance at the cash desk independently, based on the nature of the activity and the volume of receipts and issuance of funds (clause 2 of the Directive of the Central Bank of the Russian Federation No. 3210-U).

At the same time, it is allowed not to set a limit on the cash balance in the cash register for individual entrepreneurs and small businesses, i.e., an unlimited amount of cash can be stored in the cash register (paragraph 10, clause 2 of Instructions of the Central Bank of the Russian Federation No. 3210-U). Thus, an organization applying the simplified tax system has the right not to set a limit on the cash balance in the cash register, provided that it is a small enterprise (with no more than 100 people and with revenue of no more than 400 million rubles per year).

However, in order to exercise your right to conduct cash transactions in a simplified form, it is necessary to consolidate this right in an accounting policy, order or other internal document.

GOOD TO KNOW
Absolutely all companies and entrepreneurs must follow the rules for spending cash.

What can the “simplified people” spend their “cash” on?

When receiving money from the cash register, you must remember that it can only be given out for certain purposes. Typically, an organization receives money in cash from the bank, as well as in the form of cash proceeds from the sale of goods (works, services). If the money is received from the bank, then the organization must use it for the purposes specified in the receipt. But an organization can use cash proceeds only for those purposes that are permitted by the Central Bank of the Russian Federation in Instructions dated October 7, 2013 No. 3073-U “On making cash payments.” In its Instructions, the Central Bank of the Russian Federation provides a list of purposes for which the organization has the right to spend cash proceeds. Since the list of goals has undergone some changes, we present a comparison in the form of a table:

Until 01/01/2014 (Instruction No. 1843-U)	From 01/01/2014 (Instruction No. 3073-U)
Salaries, other payments to employees (including social benefits), scholarships	Payments to employees included in the wage fund and social payments
Payments of insurance compensation (insurance amounts) under insurance contracts to individuals	Payments of insurance compensation (insurance amounts) under insurance contracts to individuals who previously paid insurance payments in cash
Issuance of cash for personal (consumer) needs of individual entrepreneurs not related to their business activities
Payment for goods (except for securities), works and services	Payment for goods (except for securities), works and services
Travel expenses	Issuing money to employees on account
Refunds for previously paid in cash and returned goods, uncompleted work, unrendered services	Refunds for previously paid in cash and returned goods, uncompleted work, unrendered services

IMPORTANT IN WORK
The list of purposes for which money can be given from the cash register has become closed.

Please note: the new procedure for cash payments specifies payments to employees from the cash register:

payments included in the wage fund and social payments;
issuing money to the employee.

Previously, in addition to wages, stipends and travel allowances, “other payments to employees” were indicated, which led to disputes with inspectors. Currently, all these discrepancies are excluded. So, for organizations using the simplified tax system, the Central Bank of the Russian Federation has not established any exceptions or additions, so they must spend cash from the cash desk for the purposes listed in paragraph 2 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U.

IMPORTANT IN WORK
Cash proceeds cannot be spent on transactions with securities, issuance and repayment of loans (interest on them), and payment of real estate rentals. First you need to withdraw money from your current account.

How can an entrepreneur spend money from the cash register for personal needs?

Example.

Individual entrepreneur A. V. Leonov works on a simplified basis. A businessman decided to buy a car for personal use. Can he pay for the car using cash proceeds received from activities on the simplified tax system?

Yes, an entrepreneur can spend cash from the cash register for his own needs, including buying a car. This right is guaranteed to him by clause 1 of Art. 861 of the Civil Code of the Russian Federation, which states that individual entrepreneurs, as owners, can withdraw funds, including cash proceeds, for their needs without restrictions. In addition, this possibility is provided for in paragraph. 6 clause 6 of Directive No. 3073-U.

When withdrawing funds from the cash register, the merchant needs to issue a cash receipt order for himself. The wording may be: “Transferring income from current activities to the entrepreneur” or “Issuing funds to the entrepreneur for personal needs.” Since this is not a car for business, entrepreneur A.V. Leonov does not need to report on the amounts spent. The cost of the car is also not reflected in tax accounting under the simplified tax system.

IMPORTANT IN WORK
Entrepreneurs can spend cash proceeds for personal needs without restrictions.

How to maintain a cash book?

The cash book must be maintained by the organization in the KO-4 form, approved by Decree of the State Statistics Committee No. 88 of August 18, 1998 and corresponding to number 0310004 in OKUD (clause 2 of the Directive). You can download it on our website:

You only need to fill out the cash book on those days when the organization actually received (issued) funds.

For information about the procedure that should be followed when conducting cash transactions, read the material “Procedure for conducting cash transactions in 2020.”

NOTE! From August 19, 2017, the cashier does not have to make entries in the cash book. This can be any authorized employee of the organization, for example, an accountant. The corresponding change to the cash procedure was made by the Bank of Russia’s instruction dated June 19, 2017 No. 4416-U ( what else has changed, see here ). But later in the article we will continue to habitually call such an employee a cashier.

There are 3 ways to fill out cash books:

manually on prepared forms;
on a computer (with subsequent printing);
on a computer with saving the cash book file in the software registers.

Next, we will look at the nuances of using each method in more detail. For now, let’s study the structure of the cash book and how the fields are filled in.

A completed sample cash book can be downloaded from our website.

Cash book structure (rules for filling out fields)

The cash book corresponding to form No. KO-4 contains 3 types of pages:

front (sample cover or title);
internal (pages 3 to 10);
final (located at the end of the document).

The front pages contain information about the company, as well as the year for which the cash book reflects cash transactions. The internal pages of the document contain the following columns:

“Cash for” (it records the dates of certain transactions with funds);
“Sheet” (the serial number of a specific sheet of the cash book is indicated here);
“Document number” (this column records the order number - incoming or outgoing);
“From whom received or issued to” (initials of the person or company that deposits or receives cash);
“Number of the corresponding account, sub-account” (this column records the account that corresponds in the prescribed manner with account 50, individual entrepreneurs do not fill out this area of the cash book);
“Receipt” (the amount of funds on receipt orders is recorded);
“Expenses” (indicate the amount of funds for settlement orders);
“Total for the day” (receipts are summed up, as well as cash payments for the cashier’s work shift);
“Cash balance at the end of the day” (the amount of the cash balance is indicated).

In the “Transfer” column of the cash book, the total amount of funds for orders of both types can be recorded, reflected in a specific table, so that the cashier has the opportunity to continue entering information on the next page.

The following signatures must appear at the end of each internal page of the cash book:

the cashier of the organization, who fills out basic information in the cash book;
an accountant (who simultaneously indicates the number of PKOs and RKOs, and also certifies the fact that he received and checked the orders).

On the last (final) page of the document, it is indicated how many sheets are stitched and numbered, the date of compilation of the cash book, and also the signatures are affixed:

chief accountant;
head of the company.

To be filled in by

The title page contains information about the organization:
this year;
position, surname, name and patronymic of the responsible specialist.
After this, the information is filled into the table, indicating:
how much is returned?
It is written:
the amount of money issued;
the position of cashier who is entrusted with cash.

Read more: How to open a successful draft beer store from scratch business plan

Important! You should record the amount of money that was returned to the cash register by the end of the work shift. In addition, expenditure and receipt orders are transferred to the cash desk.

The information is certified by the signature of a senior specialist.

The form is used:

The title page contains information about the organization:
this year;
position, surname, name and patronymic of the responsible specialist.
After this, the information is filled into the table, indicating:
how much is returned?
It is written:
the amount of money issued;
the position of cashier who is entrusted with cash.

Important! You should record the amount of money that was returned to the cash register by the end of the work shift. In addition, expenditure and receipt orders are transferred to the cash desk.

Filling out the cash book manually (sample algorithm for working with a document)

The procedure for manually maintaining a cash book requires stitching and numbering it before entering data. The main feature of the paper version of the cash book is that the document is divided into 2 parts - the main and detachable ones.

When starting a shift, the cashier must place the tear-off part of the cash book under the main one, and place carbon paper between them. Then you need to record the cash balance as of the beginning of the day. During the shift, data on PKO and RKO should be recorded in the cash book - according to the columns that we discussed above.

At the end of the shift, the cashier must count all the turnover for PKO and RKO for the day and record them in the cash book, put his signature on the document, and then take it along with the orders to the accountant.

Read about sanctions for violating the rules for conducting cash transactions in the article “Cash discipline and responsibility for its violation.”

Filling out the cash book

Entrepreneurial and commercial activities involve maintaining related accounting documents. Considering that in the Russian Federation all entrepreneurs and organizations must work exclusively within the legal framework of the state, then, accordingly, all activities must be documented. Form KO-5 is one of the types of reporting containing information about cash received and issued by the cashier.

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Information about financial transactions is entered into the cash book. The displayed data records all facts of transfer and reception of material assets between officials of the enterprise.

An example of such a transfer could be a department cashier receiving money from the head cashier at the beginning of the working day, and returning it at the end of the day. The accounting book is kept to maximum reflect the movement of material assets between officials. This form of accounting is widely used if the enterprise has several structural cash desks and one central one.

Who is obliged to lead

The chief cashier fills out the accounting book according to form KO-5, and is responsible for the correctness of the entered data. The title page displays the details of the responsible person. All transactions related to the receipt and expenditure of funds are displayed on the internal pages of the accounting book. The incoming part is signed by the cashier of the department, and the outgoing part is signed by the chief cashier.

The log sheets should be:

stitched;
numbered;
sealed;
signed by the head of the enterprise.

Rules for filling out a cash book

Even a novice cashier should not have any significant difficulties in filling out the accounting log.

The title page contains information about:

Business name;
journal period;

details of the person responsible for filling it out.

The internal part of the journal consists of two parts - incoming and outgoing.

Entrance area, which contains information about:

about the amount of money received by the cashier;
time and date of arrival;
the amount that is added up to the final total for the day at the cash register;
the amount transferred for cash transactions by the cashier with the obligatory presence of his signature;
data on receipt transactions during the day;

Consumables, which contain information about:

information on the expenditure of funds for financial transactions;
the amount of funds and paid documents transferred by the department cashier to the chief cashier with the total amount added.

The information provided to the chief cashier in the accounting book is checked and certified by signature.

In the last column you must enter information about the cash balance in the cash register at the end of the working day. This figure will be the balance indicator at the beginning of the next working day, and will be transferred to the receipt part of the document on a new page.

A sample cash accounting book can be purchased at a specialized store, or you can download the template here.

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
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Accounting book for 5 sample filling

Then the amount of money transferred to the employee for cash transactions is recorded and secured with his own signature. In addition, this part reflects data on incoming transactions that were carried out by the cashier of the structural unit throughout the day.

The expense table (on odd-numbered pages) shows data related to the expenditure of funds on any operations. The most important columns in it are how much cash and paid documents were handed over by the ordinary cashier to the senior one, indicating the total amount for these two columns. These figures are checked and signed by the chief cashier. The last column contains the balance of available cash, which will be in the employee’s hands at the end of the working day.

Form ko-5. cashier's ledger

The transfer of money between cashiers is carried out in a certain order - the money is put into special bags or packages that are sealed. In this case, the responsible persons draw up a receipt for receipt of money.

Form and example of filling out KO-5 Form of the book of accounting of funds accepted and issued by the cashier, form KO-5 - download.

Book of accounting of funds accepted and issued by the cashier (form ko-5)

Initially, the name of the organization, its OKPO number, the current year, last name, first name and patronymic of the person in charge of the account book are indicated. Additionally, you can specify the name of the company's subdepartments. Attention: This book is valid for only one year, this period is recorded on the title page. And now about how to fill out KO-5 according to the columns:

The first column records the current date.
The second column indicates the balance in cash at the start of the shift.
The third column is a record of the amount issued.
The fourth column is certification by the cashier who received the funds in cash.
The fifth column records the amount of money received for certain transactions.

In addition, form KO-5 records data on the return of money that was not used.

Cash accounting book (form ko-5)

Important

Cash documents The book of accounting of funds received and issued by cashiers, form KO-5, is a document intended to reflect the amounts issued from the main cash register to the cash desks of departments and divisions, as well as to reflect the amounts of money returned from them to the main cash register. Form KO-5 – download in xls format. Book KO-5 is filled out only by those organizations in which it is divided into divisions and departments.

The amounts of funds issued daily from the main cash register by the cashier of the department and divisions are subject to reflection in the form of the cash accounting book KO-5. At the end of the working day, cashiers of departments hand over revenue and accompanying documents to the chief cashier, which is also noted in the KO-5 form. The accompanying documents are expense and incoming cash documents, for example, an outgoing cash order KO-2 or an incoming cash order KO-1.

Book of accounting of funds accepted and issued by the cashier ko-5

Filling out information about the return of unspent cash: 6 – the numbers indicate the amount that the department cashier returns at the end of the work shift to the central cash register. 7 – numbers indicate the amount paid by documents.

8 – the sum of the values in columns 6 and 7, filled in in words and numbers. 9 – signature of the cashier of the main cash register who accepted the money. 10 – balance of money in the central cash register at the end of the day.

Cashiers of departments and divisions, along with the return of funds, must submit receipts and debit orders issued during the working day.

You can see how to fill out an incoming cash order here, and a sample of an outgoing cash order can be downloaded in this article. and sample form KO-5 – link.

https://www.youtube.com/watch?v=i43lGOJS1j0

filling out the cashier's book KO-5 - link.

Filling out the cashier's book using form ko-5

The order is subject to mandatory approval by the appointed responsible person with the signature of the latter. Filling out a cash book is a financially responsible matter.

Therefore, it would be useful to remind you that the cash book in the KO-5 form must be stitched, numbered, and sealed. Do not forget about the signature of the manager and chief accountant. A new book is started every year. The numbering of the book is not sequential.

Please note that even pages are for recording receipts to the central cash register, odd pages are for recording expenses.

In large organizations with a large staff of cashiers, turnover in the cash book is frequent. Therefore, the book is designed quite conveniently for entering data or searching for the desired entry.

Procedure, rules, example of filling out a book for recording accepted and issued cash. Title page. The information entered should not contradict the content of the enterprise’s Charter. If you receive the OKPO code, we enter that too.

Accounting book ko-5

Title page: The line “Organization” indicates the legal form (LLC, IP, CJSC) and the name of the organization (initials of the IP) in accordance with the constituent documents (for example, IP Petrov I.A. or LLC “it is necessary to indicate the OKPO code in accordance with received notification from Rosstat.

If the code has not been assigned, put a dash. Next, indicate the name of the structural unit of the organization that draws up the accounting book (if the organization does not have structural units, put a dash).

In the middle, the period for which the book is drawn up and the cashier's full name are indicated (it is more convenient to draw up your own accounting book for each cashier).

Sheets of the ledger: Each sheet of the ledger contains a table consisting of 10 columns: Column 1 indicates the date of transfer of cash between the senior cashier and the cashier.

Cashier's book form KO-5

Data on all cash movements are reflected in the cash book KO-4. Entries to the ledger form for accounting for accepted and issued funds are made by the chief cashier at the beginning and end of the working day (shift).

This form is usually used in large enterprises with many divisions and departments. Money from the main cash register can be issued both to responsible cashiers of departments and to distributors (trusted persons).

On a note! We also offer samples of filling out the following cash documents: cashier’s journal KM-4 – download, cashier’s certificate report KM-6 – download, information about meter readings KKM KM-7 – download. Completing the title page: The book is valid for a year, which is reflected on the title page.

The name of the organization, OKPO and the full name of the cashier responsible for maintaining the book are also indicated.

How to fill out a book of funds accepted and issued by the cashier?

The amount of money received at the cash desk per day according to cash receipt orders. 6th column. The amount of cash that the teller handed over to the head teller.

This refers not only to the amount received from incoming transactions, but also to the unused amount of money issued before the start of the working day. 7th column. The amount paid with documents that the cashier handed over to the senior cashier.

8 column.

The total amount of money (6 + 7 columns) transferred by the cashier to the senior cashier. 9th column. The senior cashier signs, thereby confirming receipt of money from the cashier.

10th column.

Filling out form ko-5

The date at which the book of accepted and issued funds is compiled.
A quantitative indicator of the remaining financial resources at the start of the work shift.
A record of the amount of money that has been issued.
Written assurance from the cashier who received the funds.
A quantitative indicator of funds received through various transactions.
The total indicator of funds that were returned for various reasons.
A record of the financial amount that was paid by documentation.
The final indicator of the entire monetary amount.
Written assurance from the cashier who accepted the refund.
Fixed balance of funds at the end of the working day.

An example of filling out form KO-5 can be downloaded for free below. A cash book (form KO-5 - accounting for received and issued funds) is purchased and filled out in organizations of all forms of ownership.

Whether to start this book or not is a matter of necessity. They are required to maintain a cash book in form KO-5 even in an organization where there are only two cashiers. But we're not just talking about two cashiers. And about if operations of receiving and issuing money will be carried out between them. Then one cashier is senior, the second is junior. This is a mini example. In reality, the scale is completely different.

In large organizations, the staff of supervised cashiers alone reaches 200 people. The senior cashier can only manage to enter data into the cash book.

Cash register enterprises that have several cash registers and one central cash register are required to draw up a summary report - a book of accounting for funds accepted and issued by the cashier, Form KO-5, the form and sample of which can be downloaded for free in Excel below.

This form is filled out with information about to whom and in what amount cash was issued at the beginning of the working day. These funds are issued by the chief cashier to the cashiers of the departments for reporting purposes for making daily payments.

In addition, form KO-5 is used to record the return of funds and monetary documents.

The work procedure at such enterprises is organized as follows: at the beginning of the shift, the senior cashier distributes cash among representatives of the departments, which is noted in the KO-5 accounting book.

Source: https://zakon52.ru/kniga-ucheta-ko-5-obrazets-zapolneniya/

How to start accounting for money in business if I don’t know how

In 2020, when I had a moving company, I was poor at managing my finances. The money was counted like this: an SMS about receipt was sent to the account manager - the income was entered into Excel, spent on a contractor or office rent - there too. It seemed to me that this was enough.

At the end of the month I received a report that said “no way.” I didn’t know what to do next with the numbers. It felt like I wasn’t running the business, but he was running me. It was time to change something.

If you, like me, feel that it’s time to sort out your finances, this article is for you. I'll tell you where to start and give step-by-step instructions.

Get to know DDS

Cash flows are when we know how much has arrived and gone to the accountant or cash desk. You record each transaction when the company has more or less money.

The report shows what you spend on and how much money you have at the beginning of each month. You will see whether you have enough money to pay rent and salaries. When you have all your money movements in front of you, you can plan your expenses for the next months.

When you go to the bank for a loan, first of all you will be asked to show the DDS. It shows whether the business will be able to pay monthly loan payments.

Features of filling out KUDiR on the simplified tax system

The form consists of 5 sections.

Section I “Income and Expenses”

All business transactions are entered into this part in chronological order, indicating:

dates and numbers of the primary document (z-report, payment order, sales receipt, act, invoice, etc.);
contents of the operation. For example, “Receipt of payment for goods shipped by Gamma LLC”;
amounts.

If the operation is profitable, then the amount is entered in column 4, if it is expenditure, in column 5.

On the simplified tax system 6%, column 5 is not filled in.

You only need to record those amounts of income and expenses that are included in the tax calculation. For example, receipt and repayment of loans, payment of authorized capital, and contribution of own funds - all this is not considered taxable income, so there is no need to enter such transactions into KUDIR.

A complete list of income and expenses that affect the amount of tax is given in Articles 346.15 and 346.16 of the Tax Code of the Russian Federation, and the recognition procedure is in Article 346.17.

When to enter income

The simplified tax system uses the cash method, which means that all receipts are deposited into KUDiR at the moment the money is received in the current account or at the cash desk.

At what point should you enter expenses (only for simplified tax system 15%)

It all depends on the nature of the expenses.

Material costs are incurred when the materials are both shipped and paid for. That is, the latest date will appear in KUDiR. If the materials have already been paid for, but not yet received, or vice versa, the amount of expenses is not yet included in taxation and an entry is not made in the KUDiR.
Expenses for fixed assets (purchase, construction, manufacturing) and intangible assets are paid on the last day of the quarter based on calculations from Section II.
Expenses for the purchase of goods intended for resale are paid only as they are sold. That is, the purchase price of goods that have not yet been sold and are in storage cannot be taken into account as tax expenses.

In the certificate at the end of section I on the simplified tax system 6%, fill out only line 010.

Based on the final data of KUDiR by quarter and year, advance payments and annual tax are calculated, and a tax return is filled out according to the simplified tax system.

Section II “Calculation of expenses for the acquisition of fixed assets and intangible assets”

This section is intended only for simplifiers with the “Income minus expenses” object.

Data is entered into it only for those fixed assets that have already been put into operation and only within the limits of paid amounts.

Costs must be distributed evenly across the quarters remaining until the end of the calendar year.

For example, if a fixed asset was purchased in February, that is, in the first quarter, for 200 thousand rubles, then the costs will be written off in 50 thousand increments on the last date of the first, second, third and fourth quarters. And if the purchase was made in July, that is, in the third quarter, for 300 thousand, then 150 thousand each must be written off in the third and fourth quarters. Expenses for OS purchased in the fourth quarter will be written off in one amount on the last date of the fourth quarter.

The calculated amount to be written off for the current quarter from column 12 of section II is entered into column 5 of section I on the last day of the quarter.

Columns 7, 8, 14 and 15 are intended for those cases where the fixed asset was purchased before the transition to the simplified taxation system.

Section III “Calculation of amounts of losses from previous periods that reduce the tax base”

This part is also intended only for those who apply the simplified tax system of 15%, had losses in previous periods and can reduce the tax base by the amount of these losses.

Section IV “Expenses that reduce the amount of tax”

This section is filled out by those who apply the simplified tax system of 6%.

It includes the amount of insurance premiums, sick leave paid at the expense of the employer, contributions for voluntary insurance of employees, i.e. those amounts by which the simplified tax system (USN) tax will then be reduced to 6%.

Section V “Calculation of amounts of trade duty that reduces tax”

This part is filled out by those who apply the simplified tax system “Income” and pay a trading fee.

Become a user of the “My Business” service, and you will not have to fill out the Income and Expense Account Book yourself. You will enter data on revenue and expenses, and the service itself will generate a KUDiR and tax return.

If all receipts and expenses go only through a current account, then creating a KUDiR in our service is even easier - you just need to upload a bank statement.

Our service will help you calculate taxes and contributions, report to regulatory authorities and pay taxes. The system accompanies all actions with step-by-step instructions and tips, so the chances of making mistakes are reduced to zero.

What's next

Starting to maintain DDS is step number zero. Maintaining a cash flow statement means knowing how much a business earns. Later, this will help predict development, draw up operational and financial statements and balance sheets. We'll tell you about them another time.

In the following issues we will tell you how to properly plan income and expenses, what tools to use, and what to pay attention to.

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Taking care of your money, Alexander Afanasyev

PS Andrey forced me to rewrite the article 4 or 5 times. I almost went crazy, I even complained to my wife. In the end it turned out well. I like. It's good if you like it too.

PPS Is there a question of life and death related to finances? So what are you waiting for! Sound the alarm and come for advice. We once healed a deep cash gap in a transport company. We've already seen everything.