How to issue an expense cash warrant

All enterprises and individual entrepreneurs (entrepreneurs) are required to document their business operations. An expense cash warrant is a document designed to account for the financial operations of an enterprise or individual entrepreneur.

Instruction manual

1

An account cash warrant is prepared in a single copy and must be certified by the signature of the chief accountant and the head of the enterprise. The document is used for settlements through the cash desk of the organization.

When filling out an order, it must indicate the name of the enterprise and the structural unit, as well as their OKPO codes, account and subaccount number, number and date of execution of the expense order.

2

The issuance of funds is made strictly to the person whose data is indicated in the expenditure order, while a passport may be required to verify the identity. If funds are issued to the representative, then his data must also be entered in the expense order, while the order must be accompanied by a power of attorney, on the basis of which the representative acts.

3

An expense cash warrant may be accompanied by additional authorization documents containing explanations of where the expenses go. In this case, with the signature of the head it is enough to certify only the authorizing document, it is not necessary to certify the warrant itself.

4

When disbursing funds through the cash desk of an enterprise, a payroll account can also be used, in which case it must be certified with a stamp containing the details of an expenditure cash order. Information about such a document, as well as information about the expense order, is entered in the corresponding registration journal.

5

An expense cash warrant is also used when crediting the organization’s funds to a bank account, and in the “Issued” column it should be indicated that the funds are intended for crediting to a current account. If the person to whom the money is transferred is indicated in this column, then code 71 (Settlements with accountable persons) must be indicated in the correspondence of accounts.

6

Incorrect filling out of an expenditure cash warrant may serve as a basis for holding an organization or individual entrepreneur liable under Article 15.1 of the Code of Administrative Offenses of the Russian Federation, which provides for a fine of up to 50, 000 r. for legal entities and up to 5000 r. for responsible officials. Also, for this type of violation, liability is imposed under Article 120 of the Tax Code of the Russian Federation, which provides for a fine of up to 10, 000 r.

note

Account cash warrant does not allow any corrections, because is an official document. Damaged forms must be destroyed.