Cash book KO-4: cover and daily sheet

Employer / organization​

Standard form KO-4 (КО-4). All-Russian Classifier of Management Documentation (ОКУД) code 0310004. Form approved by Resolution No. 88 of the State Committee of the Russian Federation on Statistics (Госкомстат) dated 18.08.1998. All-Russian Classifier of Enterprises and Organizations (ОКПО) code: All-Russian Classifier of Enterprises and Organizations (ОКПО) code​. Place where the book is maintained: head office cash desk. Period: Book period​. Book number: Document number​. Recording the organization’s own cash transactions. Paper book: this book contains Number of sheets​ numbered and bound sheets (in words: Number of sheets in words​). Signatory’s position​ ______________ / Head’s full name​ /. Chief accountant (if any) ______________ / Chief accountant’s full name​ /. Seal (if any). Certification date Book certification date.

Date of cash transactions: Date of cash transactions. Opening balance: Opening balance​ rubles and kopecks.

Continuation of transactions (using the same columns): Daily cash transactions​

Carried forward to the next page: receipts Receipts carried forward​, payments Payments carried forward​. Daily totals: receipts Total daily receipts​, payments Total daily payments​. Closing balance: Closing balance​ rubles and kopecks. Including wages, social payments and stipends: Including wages and similar payments​ rubles and kopecks. Cashier ______________ / Selected employee’s full name​ /. Entries checked; Number of receipt documents in words​ receipt documents and Number of payment documents in words​ payment documents received. Person who checked the entries and received the documents: Position of the person checking the entries​ ______________ / Full name of the person checking the entries​ /.

Date: Date of cash transactions. Opening balance: Opening balance​ rubles and kopecks.

Continuation of transactions (using the same columns): Daily cash transactions​

Carried forward to the next page: receipts Receipts carried forward​, payments Payments carried forward​. Daily totals: receipts Total daily receipts​, payments Total daily payments​. Closing balance: Closing balance​ rubles and kopecks. Including wages, social payments and stipends: Including wages and similar payments​ rubles and kopecks. Cashier ______________ / Selected employee’s full name​ /. Entries checked; Number of receipt documents in words​ receipt documents and Number of payment documents in words​ payment documents received. Person who checked the entries and received the documents: Position of the person checking the entries​ ______________ / Full name of the person checking the entries​ /. The first copy remains in the book; the second is the cashier’s report. Both copies shall have the same number and data; prepare paper copies in accordance with the instructions for form KO-4.

Make each entry on the basis of the corresponding cash receipt voucher (ПКО) or cash payment voucher (РКО); reconcile continuation sheets and carry-forwards. Closing balance = opening balance + daily receipts − daily payments. Amounts are entered manually; the template does not perform calculations. The cashier shall reconcile actual cash with cash documents and sign the sheet. The chief accountant/accountant or, in their absence, the head of the organization shall check and sign the entries. If there were no cash transactions during the day, do not make an entry for that day. Individual entrepreneurs maintaining the records required by tax legislation may dispense with a cash book. For separate subdivisions, the applicability of the obligation and the transfer of copies shall be determined under clause 4.6 of Directive No. 3210-U (3210-У). This draft does not replace those determinations.