Cashier's report title page sample. How to fill out the cash book in paper and electronic form. Cash book: manual filling sample and filling requirements

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. filling cash book mandatory for all, regardless of the organizational form and 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 Decree No. 88 only in general terms, detailed instructions for filling it out have 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 is also 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 that day are attached. 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.

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 all those who make settlements 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 hemmed, and attached to the cashier's report source documents(PKO, RKO, statements, powers of attorney, etc.).
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 it is the reverse side of the sheet of the book. 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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In order to keep everything under control and be able to easily track the movement of funds, your company must have cash book KO-4, as well as all debit transactions for the issuance of cash must be entered in this book in a timely manner.

The maintenance of this book consists in the fact that the cashier, or an accounting officer, deposits and records the amounts received by the enterprise or transferred to other persons through the cash desk. You can enter data in this book only if you have the appropriate accompanying document, such as an incoming or outgoing cash order.

Cash book (sample). An example of filling out a form

A completed sheet of the cash book (form KO-4). Sheet start

Below we will describe how to fill out the cash book correctly, and for visual perception, a sample form KO-4 is attached.

If your cash book has paper look, make sure that all sheets contain numbering, even if they are currently empty. On the first page of this book, the total number of sheets must be indicated and this information must be certified by a wet seal of the organization with the signature of the head. Entries in the book are kept daily, and each cash transaction is certainly made on the day of its completion, and by attaching accompanying documents confirming this operation.

On admission material assets at the cash desk, on the KO-4 form, you must enter “Income”, if funds are withdrawn from the cash desk, enter the word “Expense” in this line.

Each operation is accompanied by a serial number, summary transactions, and account number (corresponding to the cash account). Every day, at the end of the working day (shift), the cashier counts the cash at the cash desk, reconciles the amount of incoming and outgoing funds and, based on the information received, enters it into the cash book in the appropriate field “Balance at the end of the day: ____ rub. ___ cop.”

The completed document must be certified by the personal signature of the cashier and accountant of the organization. It should be noted that the number of documents confirming transactions must match the number of daily transactions. All this information is entered into the cash book KO-4 and recorded in 2 copies, the first remains in the book, and the second is transferred to the accounting department along with the original supporting documents.

A completed sheet of the cash book (form KO-4). End of signed sheet

This book allows for corrections, in such cases, the error is crossed out (so that incorrectly entered data would be visible) and the correct data is entered on top. The cashier and the chief accountant must sign next to the correction.

The title page of the form must contain the full legal name of the organization, structural unit, OKUD and OKPO code, as well as the period of maintenance of the document. When making any entry in the book, the fields from whom the funds were received or to whom the funds were transferred, as well as their amount.

In the event that your cash book is kept in electronic form, at the end of each working day, it is necessary to print out all the entries made in duplicate, affix a wet seal of the enterprise and give one sample of KO4 to the accounting department and sew the second in a special folder.

Registration and maintenance of the cash book may be needed for different entities economic activity- both for individual entrepreneurs and for organizations. If the latter is chosen from the two available forms of bookkeeping - electronic and paper - then you need to know the basic rules for filling out and designing it.

Cash book is an important document, which in their work deal with the receipt of cash Money. When conducting it, you must be guided by the following basic rules:

1. The book is started and used in the activities of the enterprise during one calendar year .
2. Keeping a book is either Chief Accountant , or the person who replaces him (most often it is the cashier) .
3. Only one cash book can be kept in one organization - regardless of how many types of activities and taxation systems it applies. An exception is the situation with subsidiaries - they keep their own separate book, a copy of the sheets of which is transferred to the head office of the company at the end of the year.
4. The cash book displays all operations of the enterprise both income and expenses. The basis for entering data are PKO and RKO (incoming and outgoing cash orders, respectively).
5. If on a certain day no operations were performed at the enterprise, then the sheet of the book is left blank .
6. There are two forms of keeping a cash book − electronic and paper . The rules for filling it out directly depend on the chosen form.
7. Data is entered into the book immediately after the actual receipt or expenditure of funds.
8. The cash book has a legally approved form KO-4 .
9. At the end of each day in which operations were carried out with, all the data entered in the book is checked against the indicators of cash orders. After the final is displayed, which is checked against the amount of cash at the checkout.

Under the total amount is signed by the cashier or other person responsible for maintaining the book. Also, the calculated indicators of each day are checked by the chief accountant of the enterprise, which is confirmed by his signature at the end of the sheet.

The listed rules concern rather organizational issues related to bookkeeping. Next, it is worth considering in more detail the order of its registration.

When maintaining a cash book in electronic form, all data is entered into it on a computer; it is not necessary to print the book at the end of the reporting period. There are no particular difficulties in filling out such a book, so it is worth considering the paper version in more detail.

There are two ways to maintain a cash book in this format:

1. A ready-made book is bought (for example, printed in a printing house). A standard book of this kind is made in the form of a magazine and usually has 50 or 100 sheets.

If one book is not enough for the current calendar year, you need to start a new one and continue to record transactions already in it. In this case, on the title page of the new book, you must indicate the period of time for which transactions are entered into the book. After the end of the year, you need to start a new book, even if there are still sheets left in the old one.

All sheets in the journal are divided into two types:

• inserts - filled with a ballpoint pen;
• detachable - are carried out under a carbon copy, that is, they completely duplicate the information entered on the loose sheet.

Both types of sheets must have the same numbering and contain identical data. After filling out, the slip sheet remains in the book, and the tear-off cashier submits it to the accounting department. This sheet is his and is subject to delivery along with other documents: PKO, RKO, statements for payment, etc.

2. Electronic sheets of the book are being prepared, after which they are printed and filled in by the responsible person. These sheets can be filled out both by hand and on a computer (in the latter case, they are printed out after filling out).

The numbering of the sheets is end-to-end, they are affixed from the beginning of the year in ascending order. It is also necessary to indicate the total number of sheets for each month and the final annual value.

Corrections in the cash book

With any method of maintaining the book, no blots or corrections are allowed. If a mistake was made when filling out the book, there are two ways to make changes:

1. In the event that the error does not affect the total amount of cash balances, the incorrect value is crossed out with one line, and the correct data is placed above or below it. The correction made is certified by the signatures of the responsible persons - the cashier and the chief accountant.
2. If, due to an error in reflecting the amounts of balances, changes have appeared, it is necessary to completely cancel the page and draw up new cash sheets, already with the correct data entered. Incorrect sheets are crossed out.

In the latter case, the person who made the mistake (the cashier) draws up a report addressed to the chief accountant or director. Further, a special commission is appointed, responsible for making corrections to the cash book. After the adjustments are made, the cashier draws up an appropriate certificate - indicating the mistakes made and the corrections made.

When changing data in the cash book, all established requirements must be strictly observed. Otherwise, employees of the tax inspectorate during the audit may detect existing violations and fine the enterprise. However, it should be borne in mind that there is a right to a fine only if the detected violation and the date of the inspection have a time difference of no more than two months.

Title and loose leaf of the cash book

The title page of the cash book, like most other documents, contains information about the subject entrepreneurial activity. It should indicate:

• OKPO enterprise;
• surname and initials of IP;
• the year or time period for which the book is maintained;
• the name of the structural unit (if the book is maintained at a subsidiary).

As for the loose sheet, it is a document with strictly marked columns, each of which contains relevant information. The loose sheet indicates the cash balances at the beginning of the day and data from cash orders: their numbers and the amount of receipts or expenses. Moreover, the amount must be paid in the form of whole numbers - in rubles without kopecks. Next, the total amount of transactions performed and the total at the end of the day are calculated.

Sample of filling out the cash book

To better understand how to properly maintain a cash book, you should familiarize yourself with a sample of its maintenance.

A sample of filling out the cash book can be downloaded for free at the link:.

How to stitch a cash book?

When maintaining a cash book, an important point is not only its correct filling, but also compliance with all registration requirements. First of all, this concerns the stitching of sheets and their fastening.

Stapling Order The cash book also depends on how it is maintained:

1. A book purchased at a printing house is stapled immediately. Before you start filling it out, you must:

• number all sheets;
• stitch all sheets;
• on the last page indicate the total number of sheets;
• put a seal (wax or mastic);
• sign (this must be done by the head of the enterprise and the chief accountant).

2. A book printed on a computer is stitched at the end of the year. During the year, the cashier or accountant fills out the printed sheets and stores them in a separate folder, and then staples them according to the same rules as the finished book (indicating the number of pages, seal and signatures of the manager and chief accountant).

There are several important things to keep in mind when maintaining and registering a cash book:

• The presence of the book is necessary for those organizations and entrepreneurs who deal with cash in their activities.
• For use, you can either buy a ready-made cash book or print it yourself on a computer.
• The cash book is maintained by a special responsible person: the chief accountant or cashier.
• In the paper version, the book can be kept both by hand and with the help of technical means (that is, filled out on a computer and printed out).

See also a video on how to fill out the cash book correctly:

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

Key points

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

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

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

How is the cash book maintained?

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

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

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

Information about maintaining a register in laws

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

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

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

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

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

Read also: How to increase labor productivity in the enterprise

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

Filling order

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

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

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

The appearance of the register and the rules of maintenance

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

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

The responsibilities of a cashier include:

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

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

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

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

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

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