Consultation on 27.11.18

Regarding keeping of the Journal of registration of profitable and cash cash orders.


According to pp. 7 p.3 The Regulation on cash operations in national currency in Ukraine, approved by the NBU Board of Directors on January 29, 2017, No. 148, the journal of registration of income and cash documents - a document that is used for the registration of income and expense cash orders and other cash documents;

In accordance with clause 33 of the Regulation No. 148, cash and cash withdrawal orders are transferred to the cash register by an accountant in the journal of registration of income and expense cash documents, which is kept separately for profit and expense operations. Expendable cash orders, executed on the basis of expense information, are registered in such a magazine after the payments indicated in the statement of expenditure.

An accountant (the responsible person of the institution / enterprise, which is responsible for the execution of these documents) has the right to register the cash orders and expenditures with the help of computer means that ensure the formation and printing of relevant cash documents.

Annex 4 to Regulation No. 148 approved two forms of this journal, which differ slightly from each other - KO-3 and KO-3a. KO-3 provides for listing only profitable or only cash cash documents on the magazine page, and KO-3a implies the display of such documents on one page of the journal, but separately - in different columns.

The notes to this appendix indicate: the typical forms of KO-3, KO-3a are conducted by the decision of the head. In the Regulation itself there are no recommendations or requirements on which of these forms to choose. So, indeed, which of these forms is appropriate, the company / institution in the person of its leader chooses independently (but this should not be stated in the regulatory document - for example, in the regulations on cash register operations at the enterprise, approved by the order of the head).

Therefore, taking into account the above-mentioned norms, enterprises that execute settlements with the help of income and cash cash orders should keep the Journal of registration of cash and cash withdrawal orders in the form which they should independently select and specify in the Internal Regulations on the execution of cash transactions.

According to paragraph 47 of Regulation No. 148, compliance with the procedure for conducting cash transactions is performed by the bodies of the State fiscal service of Ukraine in accordance with their competence.

In accordance with clause 58, the controlling authority during the inspection verifies, including the compliance by the institution with the requirements of the Regulations on observance of the order of the cash book and the execution of operations on acceptance and cash withdrawal from the cash register, keeping the corresponding cash documents.

According to Art. 17 of the Law of Ukraine "On the Application of Registrars of Settlement Operations" dated 06.07.1995 No. 265/95-VR for violation of the procedure for conducting payments through cash desks of enterprises, institutions and organizations with registration of income and cash cash orders in accordance with the established procedure provides for a fine of 10 nmdg ( 170 UAH.) (Clause 7 Article 17 of Law No. 265/95).

In addition, according to Art. 1551 of the Code of Administrative Offenses for violating the procedure for conducting settlements in the area of ​​trade, catering and services - entails imposing a fine on persons performing settlement operations from 2 to 5 nmdg (from UAH 34 to UAH 85) and on officials - from 5 to 10 nmdg (from 85 UAH to 170 UAH).

Actions committed by a person who during the year was subject to administrative penalty for the same violations -

impose a fine on persons who carry out settlement operations, from 5 to 10 nmdg (from UAH 85 to UAH 170) and for officials - from 10 to 20 nmdg (from UAH 170 to UAH 340).

Ганна Загорулько                                  ТОВ АФ «Профі – Аудит»