1s accounting 8.3 cash receipt order. Cash accounting

How to issue a cash order in 1C: Accounting 8.3 (edition 3.0)

2016-12-20T12:15:34+00:00

Arranging for cash withdrawal from the company's cash desk - it would seem that there is nothing complicated about it? But novice accountants also have questions here when it comes to real accounting situations. What to write in the base, what in the appendix... and so on.

Today in the lesson we will analyze the most common situations in practice in the 1C: Accounting 8.3 program, edition 3.0.

In order not to miss the release of new lessons, subscribe to the newsletter.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

An expense cash order (abbreviated as RKO or consumable) is a document with the help of which the issuance of funds from the organization’s cash desk is formalized.

The consumable form has a unified form KO-2.

The numbering of consumables begins anew every year from one and must be continuous: 1, 2, 3...

The recipient of the funds is required to present an identification document (for example, a passport), the details of which are entered into the cash register.

The consumable is signed:

• head
• chief accountant or a person authorized to do so
• cashier
• recipient of funds.

At the same time, if the manager’s signature is already on one of the documents attached to the order and authorizing the issuance of money, then his signature on the cash register is not required.

The debit order is not stamped, but the “Paid” stamp may be used to prevent the repeated issuance of money on the same order.

The cash receipt order is issued in one copy and remains in the cash register.

Registration of cash register in 1C

To issue a cash debit order in the program, go to the “Bank and Cash Office” section, “Cash Documents” item:

In the form that opens, click the “Issue” button:

The new document form opens:

Let's look at how to fill it out in different situations.

Payment to the supplier

03/01/2016 40,000 rubles (excluding VAT) were issued from the cash register to V.V. Petrov. as payment under agreement No. 48 dated 02/15/2016 for chairs according to delivery note No. 351 dated 03/01/2016.

Petrov V.V. acted on behalf of Supplier LLC in accordance with power of attorney No. 17 dated February 20, 2016.

As an identification document, Petrov V.V. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Issuance to an accountable person

On 03/01/2016, 5,000 rubles were issued from the cash register to employee Anna Grigorievna Belkina for household expenses in accordance with the application written to her for the release of money for reporting dated 03/01/2016.

As an identification document for Belkin A.G. presented a Russian Federation passport series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Payment of wages

09/10/2016 senior cashier Fyokla E.B. issued to the cashier Plyushkina I.V. 104,400 rubles to pay wages to employees for August 2016 according to payroll No. 1 dated 09/08/2016.

Completed order in 1s:

Its printed form:

Transferring funds to the bank

03/01/2016 Plyushkina I.V. received funds from the cash register in the amount of 100,000 rubles for crediting to the settlement account of Jupiter LLC in the bank "BANK GPB (JSC)".

As an identification document, Plyushkina I.V. presented a Russian Federation passport series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Repayment of the loan to the counterparty

On March 1, 2016, 450,000 rubles were issued from the cash register to Nesterenko L.P. as debt repayment according to loan agreement No. 56 dated February 20, 2016.

As an identification document Nesterenko L.P. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form:

Other expenses

On 03/01/2016, 3,500 rubles were issued from the cash register to employee Nestor Ivanovich Ivashchenko as financial assistance.

Application for the issuance of financial assistance to Ivashchenko N.I. wrote on 03/01/2016.

As an identification document, Ivashchenko N.I. presented a Russian Federation passport, series 12 23 No. 345621, issued by the Department of Internal Affairs of the Primorsky District of Moscow dated January 21, 2008.

Completed order in 1s:

Its printed form.

Creation of an Incoming Cash Order (PKO) and an Outgoing Cash Order (RKO)

Cash documents in the accounting department are drawn up, as a rule, in two documents: Incoming cash order (hereinafter referred to as PKO) and Outgoing cash order (hereinafter referred to as RKO). Designed for accepting and issuing cash to the cash desk (from the cash desk) of the enterprise.

Let's start the review with PKO. As the name implies, this document formalizes the receipt of money at the cash desk.

Receipt cash order

In 1C Accounting 3.0, the following types of transactions can be executed using the PKO document:

• Receiving payment from the buyer
• Refund of funds from an accountable person
• Receiving a return from the supplier
• Receiving funds from the bank
• Repayment of loans and borrowings
• Repayment of a loan by an employee
• Other cash receipt transactions

This separation is necessary for the correct formation of accounting entries and the book of Income and Expenses.

First of all, we will consider Payment from the buyer, Return from the buyer and Payments for loans and borrowings since they are similar in structure and have tabular parts.

All these three types of PCO have the same set of fields in the header. These are Number and Date (hereinafter for all documents), Counterparty, Account and Amount.

• The number is generated automatically and it is better not to change it.
• Date – current date. Here it should be taken into account that if you change the date to a lower date (for example, the previous day) than the current one, when printing the cash book, the program will issue a warning that the numbering of sheets in the cash book is incorrect and will offer to recalculate them. It is desirable that the numbering of documents throughout the day is also consistent. To do this, you can change the time of the document.
• Counterparty - An individual or legal entity who deposits funds into the cash register. Let me immediately note that this field indicates exactly the Counterparty for whom mutual settlements will be carried out. In fact, money can be deposited into the cash register, for example, by an employee of the Counterparty Organization. It is selected from the Individuals directory in the Accepted from field. In this case, the printed form of the PKO will indicate the full name from whom the money was received.
• Accounting account - in a self-supporting chart of accounts this is usually 50.1, but you can set up a different one by default. The corresponding account depends on the type of transaction and is taken from the tabular part of the PKO.

Pay attention to the registration of the amount of money deposited. Payment from the buyer, Return from the buyer and Payments for loans and borrowings cannot be processed without specifying the agreement. Moreover, funds can be accepted simultaneously under several contracts. This is what the tabular section is for. The payment amount is formed from the amounts in the rows of the tabular section. The Settlement Account and the Advance Account (corresponding accounts) are also indicated there. These accounts are configured in the information register Accounts for settlements with counterparties.

Other types of operations should not present any difficulties. They do not have a tabular part and the entire filling out of the PQS comes down mainly to the choice of the Counterparty. This could be an accountable person, a bank or an employee.

Other cash receipt transactions reflect any other receipts to the enterprise's cash desk and generate its own entries. An arbitrary corresponding account is selected manually.

Account cash warrant

Registration of RKO is practically no different from registration of PKO. In 1C Accounting, there are the following types of cash withdrawals:

• Issuing payment to the supplier
• Issuing a refund to the buyer
• Issuance of funds to an accountable person
• Issuance of wages on a payroll or separately to an employee
• Cash to bank
• Issuance of credits and loans
• Carrying out collection
• Issuance of deposited salary
• Issuing a loan to an employee
• Other operations for issuing funds

Separately, I would like to focus only on the payment of wages. This type of operation has a tabular part in which it is necessary to indicate one or more pay slips. The total cash settlement amount will be the sum of the statements. Without specifying at least one statement, it will not be possible to carry out cash settlement.

When issuing wages, an employee also needs to indicate a statement, but only one.

When issuing a deposited salary, it is not necessary to indicate the statement.

Setting a cash balance limit

In order to set a cash balance limit in 1C 8.3, you need to go to the “Organizations” directory and on the “Go” tab select the “Limit” item

Where to click the “Add” button, where to indicate from what date the restriction is valid and its size:

Based on materials from: programmist1s.ru

The activities of any business entity are accompanied by situations where cash is required. They are used to carry out urgent mutual settlements with clients, suppliers, accountable entities; they are used to pay salaries, pay expenses, etc. Control of cash accounting in an institution occurs thanks to the cash book, expenditure and receipt cash orders.

In the cash register of an enterprise, money appears as a result of mutual settlements with customers, from the bank, returns from suppliers, accountable entities, obtaining a loan or loan and other incoming transactions. The main document documenting the receipt of cash is the cash receipt order (PKO).

Definition of POQ

The primary accounting form is the cash receipt order. It is needed to keep records of cash transactions. The arrival of funds at the institution's cash desk is accompanied by printing or issuing a receipt order. The type of receipt form is generally accepted (KO-1), it can be found in the album with unified forms for recording cash transactions and inventory results.

The cash receipt order in 1C was created according to the KO-1 form. With its help, automatic and quick recording of processes associated with the arrival of cash at the cash desk takes place. Using any form of document is prohibited by law. The cash receipt order and the receipt attached to it are filled out in accordance with Art. 13, art. 19-21 “Procedure for conducting cash transactions in the Russian Federation.”

The printed form must be signed by the chief accountant or another person with the appropriate authority received in accordance with the written confirmation of the manager. The tear-off receipt is signed by the chief accountant, the cashier who accepted the money. A stamp is placed on the receipt, as well as on the cash receipt order, and then it is given to the person who brought the money to the cash desk.

Screen form of PKO in 1C 8.3

Working with a cash register in 1C begins with creating a cash receipt order. The algorithm of actions is simple:

• On the right side of the program screen, click on the “Bank and Cash Desk” tab;

Photo No. 1 “Bank and cash desk tab”:

• In the menu that appears, we find the “Cash” subsection and in it select Cash documents – Receipts – Receipt cash order;
• Click on the “Receipt” button. It has a rectangular shape with the inscription “Admission” and a green cross;
• After which the electronic form of the document will open, as shown in Figure 2.

Photo No. 2 “PKO screen form”:

It is worth noting that the form filled out electronically is printed in one copy. Any corrections in it are unacceptable. After signing, the seal is placed in a unique way - most of it goes on the tear-off receipt, and the other part is stamped on the cash receipt itself. Then the receipt order is recorded in journal No. KO-3. This document is also automated in 1C. You can track cash flow at any time using this PKO and cash settlement register.

Correct filling of PKO in 1C 8.3

A cash receipt order in 1C is programmed in such a way that it can perform several different operations, which are reflected differently in accounting. If a receipt order is open on the screen, as in Figure No. 2, then you can fill it out, taking into account who the money is coming to the cashier from. This affects the choice of transaction type and accounting account. The example below considers the transaction type “Receiving cash from a bank”.

Filling procedure:

• Next, click on the “Post” button, the document is automatically assigned a serial number. PKO numbers are strictly one after another;
• By clicking on the Dt/Kt button, the transactions generated by the program will be visible, an example in Figure No. 5.

Photo No. 5 “Cash receipt”:

The cash receipt order in 1C has been generated. Now you can post it, record it and print it by clicking on the “Cash receipt order” button; a printer icon is drawn next to the button. What a printed sample of the PKO looks like can be seen in image No. 6.

Photo No. 6 “Printed form of cash receipt order”:

Signatures and a seal are placed at the bottom of the document, and the receipt is separated from the cash receipt order along the breaking line. The receipt, as stated above, is given to the person who deposited the money, and the order remains in the accounting department.

Returning to the “Bank and Cash Desk” section, subsection “Cash Desk” - “Cash Documents”, you will see the executed order. It is marked with a green tick. In the subsection “Bank” - “Bank Statements” on the date of drawing up the Receipt Order at the bottom of the dialog box you will see how much money was written off from the current account on that day and how much was received. The amount “Written off” will include 50 thousand rubles, which the organization received at the cash desk from its bank account. See image #8.

Photo No. 8 “Cash documents”:
Photo No. 9 “Bank statements”:

A cash receipt order in 1C can be changed manually; to do this, you need to select a document, click on “Document Movement”, check the “Manual adjustment” box and make the necessary changes and amendments to the posting.

Working with the cash book in 1C 8.3 and the cashier’s report

The cash book in 1C displays all cash flows in the enterprise, both their receipts and write-offs. Any organization with a cash register must maintain only one cash book. It is numbered, laced, sealed with wax or mastic seal. The number of sheets in the book is certified by the signatures of the chief accountant and the head of the enterprise.

After the cashier issues or receives funds to the cash register according to orders, he is obliged to make an entry about this in the cash book. At the end of each day, the cashier calculates the total for the day, withdrawing the remaining money in the cash register for the next day. He transmits this information to the accounting department in the form of a cashier's report. This is the detachable part of the cash book, i.e. its complete duplication for the whole day. Expenditure and receipt cash forms are given together with the cashier's report against signature in the cash book.

The 1C program has made the routine work of accounting easier. Now a cashier’s report in 1C is generated with one click of a button. It is compiled thanks to the created cash receipt orders and cash settlement orders, based on transactions where there is account 50.01 “Cash of the organization”.

Step-by-step generation of a cash book and cashier’s report in 1C:

• In the left column of the menu, select “Bank and cash desk”;
• In the “Cashier” subsection, select the “Cash documents” item. This item displays all PKOs and RKOs, carried out, deleted and not carried out. It will be possible to see the currency of these transactions, numbers and dates of documents, names of counterparties and types of transactions;
• Then click on the “Cash Book” button and a printed form of the document is displayed on the screen, here you select the number for which you need a report and organization, example in picture No. 10.

Photo No. 10 “Cash book”:

The cash book in 1C has a unified form. This is the approved form No. KO-4. The document displays:

• How much money was there at the beginning of the day;
• Turnover per day, i.e. income and expenses, it is indicated from whom the income came or to whom the funds were issued;
• The total for the day is noted and the final balance at the end of the day is displayed;
• Details of the organization, date of creation of the cash book;
• Sheet numbers, full name chief accountant, accountant, cashier and head of the enterprise, places for their signatures and seal.

From picture No. 10 you can see that the cash book is created automatically in two copies. One of them is the cashier’s report in 1C, which is transferred to the accounting department, the other remains with the cashier.

When you choose a non-specific day, but an arbitrary period for the formation of a cash book, then it will be formed for each cash day with serial numbering: sheet 1, sheet 2, etc. The report can be created separately for different currencies or general for all cash desks, but in Russian rubles. If one day is taken for the reporting period, then the amount taken from the cash desk to pay salary for this date is additionally displayed.

Photo No. 11 “Journal of cash documents”:

The KO-4 report can be compiled in another way. To do this, you need to go to “Bank and Cash Office”, select the subsection “Reports” - “Cash Book”. This subsection does not always display the necessary reports; to add them there, you need to click on the “Navigation settings” button at the top of the screen, it looks like a gear, and drag the necessary reports from the drop-down list from left to right. Here you also select report KO-3 - this is the Journal of Cash Documents, an example is shown above in picture No. 11.

Companies that work with budget funds must also take into account regulations governing cash transactions.

Individual entrepreneurs may not keep records of such cash transactions in 1C. But they are required to keep a book of income and expenses (KUDiR), since this document is not considered a cash document.

Cash desk in 1C

The 1C program has many opportunities for complete and correct work with cash documents. First you need to select the appropriate type of cash document. To do this, go to the menu item “Bank and cash desk” and then select “Cash documents”

In the document you select the type of PKO (receipt cash order) or RKO (output cash order)

PKO (receipt cash order)

The cash book in 1C 8.3 offers a choice of ten types of cash registers for different introductory operations:

1. Retail revenue;
2. Payment from the buyer;
3. Return from supplier;
4. Return from an accountable person;
5. Receiving cash from the bank;
6. Obtaining a loan from a bank;
7. Receiving a loan from a counterparty;
8. Repayment of a loan by an employee;
9. Repayment of the loan by the counterparty;
10. Other arrival.

By the title you can immediately understand the essence of the document.

At the same time, the PKO document “Other receipt” is universal, but it should be used only as a last resort, if the receipt transaction is atypical.

RKO (expenditure cash order)

In many ways, this document is formed by analogy with the PKO. In 1C there are the following types of cash registers:

1. Payment of wages
2. Issuance to an accountable person
3. Payment to the supplier
4. Repayment of loan to the bank
5. Return to buyer
6. Cash deposit to the bank
7. Payment of wages according to statements
8. Payment to an employee under a contract
9. Repayment of the loan to the counterparty
10. Issuing a loan to a counterparty
11. Collection
12. Issuing a loan to an employee
13. Payment of deposited wages
14. Other expenses

Cash book in 1C 8.3

The cash book is formed on the basis of PKO and RKO, which were posted in one business day. As a result, we receive a report on cash transactions performed.

Advance report

This type of document is included in the “Cashier” block

It is filled out as follows:

In the “Advances” tab, we enter information based on the issued settlement settlement.

In the “Products” tab, enter data about the purchased goods or materials.

We enter payment for previously purchased goods in the “Payment” tab.

Payment for goods with payment cards

Acquiring (another name for the payment card payment procedure) is a modern and widespread method of paying for services or goods. In 1C, such an operation is carried out as follows:

Cash documents in 1C 8.3 are drawn up, as a rule, in two documents: Receipt Cash Order (hereinafter referred to as PKO) and Outgoing Cash Order (hereinafter referred to as RKO). Designed for registration in the program for accepting and issuing cash to the cash desk (from the cash desk) of the enterprise.

I'll start the review with PKO. As the name implies, this document formalizes the receipt of money at the cash desk.

In 1C Accounting 3.0, the following types of transactions can be executed using the PKO document:

• Receiving payment from the buyer.
• Refund of funds from the accountable person.
• Receiving a return from the supplier.
• Receiving funds from the bank.
• Repayment of loans and borrowings.
• Repayment of a loan by an employee.
• Other operations for the receipt of funds.

This separation is necessary for the correct formation of accounting entries and the book of Income and Expenses.

First of all I want to consider Payment from the buyer, Return from buyer And Payments for loans and borrowings, since they are similar in structure and have tabular parts.

All these three types of software in 1C have the same set of fields in the header. This Number And date(further for all documents), Counterparty, Check accounting And Sum.

Get 267 video lessons on 1C for free:

• Number– is generated automatically and it is better not to change it.
• date- The current date. Here it should be taken into account that if you change the date to a smaller one (for example, the previous day) than the current one, when printing, the program will issue a warning that the numbering of sheets in the cash book is incorrect and will offer to recalculate them. It is desirable that the numbering of documents throughout the day is also consistent. To do this, you can change the time of the document.
• Counterparty– An individual or legal entity who deposits funds into the cash register. Let me immediately note that this field indicates exactly Counterparty, according to which mutual settlements will be carried out. In fact, money can be deposited into the cash register, for example, by an employee Organizations - Counterparty. It is selected from the directory Individuals in field Taken from. In this case, the printed form of the PKO will indicate the full name from whom the money was received.
• Account– in 1C postings, as a rule, account 50.1 is used (more details about the settings in the article -). The corresponding account depends on the type of transaction and is taken from the tabular part of the PKO.

Now I want to draw your attention to the formalization of the amount of money deposited. Payment from the buyer, Return from buyer And Payments for loans and borrowings cannot be executed without specifying the contract. Moreover, funds can be accepted simultaneously under several contracts. This is what the tabular section is for. Amount of payment is formed from the amounts in the rows of the tabular section. It is also indicated there Settlement account And Advances account(corresponding accounts). These accounts are configured in the information register .

Other types of operations should not present any difficulties. They do not have a tabular part, and the entire filling out of the PQS comes down mainly to the choice of the Counterparty. This could be an accountable person, a bank or an employee.

Other cash receipt transactions reflect any other receipts to the enterprise's cash desk and generate its own postings. An arbitrary corresponding account is selected manually.

Account cash warrant

Registration of cash settlements at the cash desk is practically no different from registration of cash settlements. In 1C Accounting, there are the following types of cash withdrawals:

• Issuing payment to the supplier.
• Issuing a refund to the buyer.
• Issuance of funds to an accountable person.
• Issuance of wages on a payroll or separately to an employee.
• Cash to the bank.
• Issuance of credits and loans.
• Carrying out collection.
• Issuance of deposited salary.
• Issuing a loan to an employee.
• Other operations for issuing funds.

Separately, I would like to focus only on the payment of wages. This type of operation has a tabular part in which it is necessary to indicate one or more pay slips. The total cash settlement amount will be the sum of the statements. Without specifying at least one statement, it will not be possible to carry out cash settlement.