Receipt cash order rules for filling and processing. Receipt cash order: detailed instructions for filling out. Rules for drawing up a receipt and cash order

PKO is a document that is always drawn up by an accountant-cashier when receiving cash. The form of the incoming cash order has a unified form (KO-1) and is regulated by the Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88. Budget organizations are obliged to use it, so below you can download (Word) the incoming cash order form.

Free download of the receipt and cash order, form of 2020

How the PKO is formalized

The document is drawn up in a single copy. When filling out, corrections are not allowed. If suddenly the form is damaged, then you just need to fill it out again.

You can fill out both by hand and using an accounting program on a computer. In addition, some sites allow you to draw up a cash receipt online.

The main instructions for the correct filling of the PKO are spelled out in the Directives of the Bank of Russia No. 3210-U (as amended on June 19, 2017 No. 4416-U).

Please note that the form is divided by the tear-off line into two parts, both are filled in at the same time.

On the left - the receipt document itself, this part remains in the budgetary organization. It is signed by the chief accountant and cashier.

On the right is a receipt. It is signed and certified by the seal of the budgetary organization, and then given to the person who deposits the cash.

PKO can be composed:

• for each operation of accepting cash at the cash desk;
• for the entire amount of money received by the cashier of a budgetary organization per day. Such PQS is drawn up on the basis of a control tape withdrawn from cash register equipment, strict reporting forms equated to a cash register receipt, other documents provided for by law No. 54-FZ dated 22.05.2003.

The cash book is kept by the cashier (clause 4, clause 4.6, clause 4 of Directive No. 3210-U). The Central Bank allows any employee to fill out the book. When the amendments come into force, for example, the director will be able to fill in the book (clause 4 of Direction No. 3210-U).

Filling instructions

You could study and download a cash receipt (form) for free at the beginning of the article. Now let's figure out how to fill it in correctly.

Let's look at this procedure step by step.

Step 1. Fill in the header

We indicate the full name of the organization. If there is a cash register in a structural unit, enter its name, and if not, put a dash.

The OKUD and OKPO codes assigned by the statistics authority are also indicated here.

Step 2. Fill in the sections "Debit" and "Credit"

The number of the document corresponds to the serial number in the registration journal (form No. KO-3) from the beginning of the calendar year. The date must coincide with the day the money was transferred.

The lines "Debit" and "Credit" are filled in according to the approved chart of accounts.

Step 3. We indicate who contributed funds and why

In the line "Accepted", enter your full name. the person from whom the cash was taken.

In the line "Reason" you want to clarify the business transaction. For example, payment for paid educational services.

Step 4. Enter the amount

We indicate the amount in words.

Remember that the amount of cash payments under one agreement can be no more than 100,000 rubles. Acceptance of several PKOs for a total amount exceeding the permitted amount would also be a violation!

The line "Including" indicates the amount of VAT, which is recorded in numbers, or the entry "Without tax (VAT)".

Step 5. Fill out the receipt

The receipt for the PKO is filled in the same way.

We put a seal only on the receipt. The left side of the PKO is drawn up without printing.

From June 1, 2014 according to the Directive of the Central Bank of the Russian Federation No. 3210-U is established. The new order of conducting cash transactions provides for the previous incoming and outgoing cash order 2020 (PKO - incoming form KO-1 according to OKUD 0310001 and RKO-consumable form KO-2 according to OKUD 0310002). Here is an example of registration of an incoming cash order, filling and a sample, as well as a form of an incoming and outgoing cash order. Moreover, the receiver and consumable can be downloaded for free.

Note: According to the Instruction of the Central Bank of the Russian Federation No. 3210-U, starting from June 1, 2014, individual entrepreneurs may not keep a cash book and issue PKO and cash settlement services.

Cash transactions are drawn up on the forms of an incoming cash order (PKO - a receiver) and an outgoing cash order (RKO - a consumable).

If, in accordance with taxes and fees, individual entrepreneurs of individual entrepreneurs keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents (cash receipt order 0310001 - PKO and cash outflow order - RKO 0310002) may not be formalized by them.

Note: individual entrepreneurs in all tax systems keep records of income and expenses, or physical indicators.

A cash receipt can be issued by:

• chief Accountant;
• an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts for the provision of accounting services are concluded (hereinafter referred to as the accountant);
• personally by the head of the organization

  Note: in the absence of a chief accountant and an accountant

Cash documents are signed by the chief accountant or accountant (in their absence, by the head), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.

The cashier must have a seal (stamp) for conducting cash transactions, which contains the details confirming the fact of the cash transaction. In addition, the cashier must have samples of signatures of persons who sign cash documents.

INCOME CASH ORDER KO-1 according to OKUD 0310001
Sample and example of filling

What is it needed for Receipt cash order (or PKO, Prihodnik)? This is the primary accounting document that is used to register the receipt of funds at the cash desk of an organization or individual entrepreneur.

The receipt form has a unified form No. KO-1, which is approved by the decree of the State Statistics Committee of Russia dated 18.08.98 No. 88). PKO written out in one copy. A cash receipt order consists of two parts: the receipt order itself and a tear-off receipt to it. The latter is issued to the person who deposits money in the cashier, in confirmation of the acceptance of this money from him. Orders can be written out both by hand and using personal computers. In these documents, when filling out, blots or corrections are not allowed. Therefore, if a mistake is made in cash receipt form, you need to print the entry, fill it out again.

The line "Including" indicates the amount of VAT, which is recorded in figures, or a record is made "without tax (VAT)".

The line "Appendix" lists the attached primary and other documents.

A receipt for an incoming cash order is filled in the same way as the order itself.

Before the incoming cash order gets to the cashier, it must be registered in the register of incoming and outgoing cash documents (form No. KO-3).

After filling out and registering the PQS, but before receiving money for it, the PQS and the receipt are signed by the chief accountant or a person authorized to do so by a written order of the head. The decoding of the signature is also indicated - the surname and initials.

Upon receipt of the PKO, the cashier is obliged to check: a) the presence and authenticity of the signature of the chief accountant on the documents; b) the correctness of the paperwork; c) the presence of the applications listed in the documents. If any of the above requirements are not met, the cashier is obliged to return the documents for revision and proper registration. Otherwise, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt slip and receipt. On the receipt, the cashier also indicates the date of receipt of money and certifies his signature with a seal.

The stamp on the receipt is placed so that the edge goes over the receipt note itself (see the filling pattern). Documents attached to the PKO are canceled with a stamp or the inscription "Received" indicating the date (day, month, year). After the money arrives at the cashier, the cashier tears off the receipt to the PKO along the cut line and hands it to the person who handed over the money, and leaves the cash order itself at the cash desk.

So, let's briefly summarize the application of this primary document. All cash of an organization or an individual entrepreneur - individual entrepreneur - is registered, carried out by a "porter" - a cash receipt order - PKO.

The cashier must carefully check the correctness of drawing up the incoming cash order, namely:

• the presence of the signature of the chief accountant or accountant (in their absence - the presence of the signature of the head) and its compliance with the sample;
• presence of the signature of the depositor of cash,
• correspondence of the amount of cash indicated in figures with the amount of cash indicated in words,
• availability of supporting documents listed in the cash receipt.

The cashier accepts cash on a sheet-by-sheet basis. Moreover, cash is accepted by the cashier in such a way that the depositor of cash can observe the actions of the cashier.

After accepting cash, the cashier verifies the amount indicated in the receipt cash voucher with the amount actually received cash. If the deposited amount of cash corresponds to the amount in the incoming cash order, only in this case the cashier signs the incoming cash order, affixes a seal (stamp) on the copy of the incoming cash order issued to the cash depositor, and gives him the specified copy of the incoming cash order.

If the deposited amount of cash does not correspond to the amount indicated in the receipt cash order, the cashier invites the depositor to bring in the missing amount of cash or returns the excessive amount of cash. If the depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash. The cashier crosses out the receipt cash order and transfers it to the chief accountant or accountant (if they are absent, to the head) to reissue the cash receipt order for the amount of cash actually deposited.

A cash receipt order can be drawn up at the end of cash transactions on the basis of a control tape removed from cash register equipment, strict reporting forms equated to a cash register receipt, other documents provided for by Federal Law No. 54-FZ dated May 26, 2003 "and (or ) settlements using payment cards ", for the total amount of accepted cash.

Acceptance of cash at the cash desk of a legal entity is carried out in accordance with the procedure established by the legal entity, according to an incoming cash order.

How to draw up a cash receipt order for the transfer of money from the cash register to the company's cash desk

In the letter, the tax authorities paid special attention to the registration of an incoming cash order, which is drawn up at the end of the day for an amount of money received through the cash register or according to strict reporting forms. They explained that it is necessary to draw up a “cash-in” after all cash transactions have been completed. One document is issued for the total amount of money accepted. In this case, the basis for drawing up a receipt order can be either a control tape removed from, or the backs of strict reporting forms - if cash registers are not used. As well as other documents provided for by the Federal Law of May 22, 2003. For example, sales receipts or receipts. They can be issued instead of a cashier's check for payers of the single tax on imputed income - UTII. Accordingly, on the basis of these papers, they can issue a "priest".

EXPENDITURE CASH ORDER KO-2 according to OKUD 0310002
Sample and example of filling

Cash withdrawal is carried out according to expenditure cash orders - "consumables" -RKO.

Upon receipt of an expense cash order, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager) and its compliance with the sample, the correspondence of the amounts of cash in figures, the amounts in words. When dispensing cash on a cash outflow order, the cashier also checks the availability of supporting documents listed in the cash outflow order.

The cashier issues cash only after the identification of the cash recipient by the passport or other identity document presented by him, or by the power of attorney and the identity document presented by the cash recipient. Cash is dispensed by the cashier directly to the recipient of cash indicated in the cash outflow order (payroll, payroll) or in a power of attorney.

When dispensing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash invoice, the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; conformity of the last name, first name, patronymic (if any) of the authorized person, the data of the identity document with the data of the identity document presented by the authorized person, specified in the power of attorney and the cash outflow order.

In the case of cash disbursement, issued for several payments or to receive cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner prescribed by the legal entity, the individual entrepreneur. A certified copy of the power of attorney is attached to the cash outflow order (payroll, payroll).

The cashier does not accept claims for the amount of cash from the recipient of cash, if the recipient of cash has not verified the correspondence of the amounts of cash indicated in figures to the amounts in words in the cash outflow order, and has not counted, under the supervision of the cashier, one-by-one, the cash received by him.

After the cash is dispensed for the cash outflow order, the cashier signs it.

To issue cash to an employee for expenses related to the activities of a legal entity, an individual entrepreneur, an expense cash order is drawn up in accordance with a written, compiled in any form and containing an inscription about the amount of cash and the period for which cash is issued, the signature of the manager and the date ...

The issuance of cash against the report is carried out subject to the full repayment of the debt by the accountable person for the amount of cash previously received for the report.

Issuance from the cash desk of a legal entity to a separate subdivision of cash necessary for conducting cash transactions is carried out in the manner prescribed by the legal entity, according to an expense cash order - "consumable".

The legality of tax authorities' inspections on compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

Receipt cash order

One of the documents for registration of cash transactions is cash receipt (unified form No. KO-1). Consider it form and filling... Receipt cash order (PKO) is issued when cash is accepted at the cash desk. It can be issued manually on a letterhead or on a computer. PKO in the form 0310001 is always written out in one copy.

Receipt cash warrant - form

The receipt form consists of two parts: the main part and the receipt. Both parts are filled in the same way. After the registration of the PKO, the tear-off receipt is transferred to the person who contributes the money to confirm the fact of payment.

PKO is issued upon receipt of money from the current account, receipt of payment for goods or services, return of accountable amounts, receipt of retail proceeds and other cases of cash replenishment.

Corrections in the order are not allowed... In case of an error in filling out the details, you must write out a new document. All incoming orders are registered in the Register of incoming and outgoing cash orders (form No. KO-3).

Receipt cash order - filling

When filling out the form, pay attention to the following points:

• The title indicates the name of their organization or the last name, first name, patronymic of the entrepreneur and the OKPO code. Second line for the name of the structural unit (if any).
• The numbering of the miners starts from January 1 of the current year. We put the number of the document from the PKO registration journal. The compilation date is the current day, since the PQS is filled in on the day of the operation.
• Debit and credit are filled by organizations in accordance with the chart of accounts used. Individual entrepreneurs do not need to fill in these fields. The amount is indicated in figures in rubles and kopecks. The target code is populated when using such codes.
• If the money is paid by an employee of his enterprise or individual entrepreneur, then his last name, first name and patronymic are recorded in the line “accepted”. When accepting cash from other persons - indicate the name of the organization and the full name of the depositor through which the payment is made.
  for instance: accepted from LLC "Fantik" through Pavlov Nikolai Nikolaevich.
• In the line "basis" indicate the content of the operation.
  for instance: payment under contract No. 5 dated 10.10.2012 for services; received from the current account for business expenses or wages; return of the balance of the reporting amounts; replenishment of the IP cash register for current activities; retail revenue.
• Next, the amount is indicated in words from the beginning of the line with a capital letter. Pennies are written in numbers. If there is VAT, its amount is entered in the line “including” in numbers or an entry “without tax (VAT)” is made.
• The application records the numbers and dates of the attached documents. After receiving the money, these documents are redeemed with a special stamp "received" indicating the current date.

The order is signed by the cashier and the chief accountant, and in his absence by the head (individual entrepreneur). It is enough to indicate the surname and initials in the decoding of the signature.

Upon receipt of money, the cashier or entrepreneur must check the correctness of all the details, the presence of the chief accountant's signature, the correspondence of the amounts in figures and words, the attachment of all specified documents.

On the receipt, the cashier puts his signature, the seal of the organization (to capture part of the PKO) and indicates the date of receipt of cash.

Receipt cash order - sample

A sample of filling out an incoming cash order

We will consider an expense cash order, its form and filling below.

22.08.2019

Among the variety of primary documentation, the receipt order or the KO-1 form is one of the most important documents among cash transactions.

With the help of a similar form, the receipt of all funds to the cash desk of the enterprise is registered, which is the norm for documentary display of cash flows through the cash desk.

Why do we need PKO - concept

The organization receives money by transferring it to a current account (bank transfer) or to the cashier in cash. It is necessary to capitalize banknotes at the cash desk in accordance with the Procedure for Conducting Transactions by issuing an incoming cash order.

Individual entrepreneurs conducting economic activities under the simplified taxation system may not use this form of document.

What is PKO for?

The cash order monitors the cash status and is an important document that reflects the necessary information in the accounting department.

Options for receiving money at the cashier:

Acceptance of cash at the cashier's office without issuing a receipt order is not allowed and is regarded as a violation of cash discipline, which provides for a penalty in the form of a fine.

What form can I use to fill out?

For the posting of cash, the Goskomstat of Russia of 18.08.1998 approved a special form (KO-1).

What does the KO-1 form look like (according to OKUD 0310001)? The form contains the cash receipt itself and the receipt to it, which is a tear-off coupon.

Procedure and rules of registration

The receipt order may be drawn up in handwritten form or with the help of technical means intended for data processing (personal computer, software)

Form KO-1 is drawn up by the accountant in a single copy, the signature is put by the chief accountant or an employee endowed with similar powers.

Attention should be paid to the numbering of forms: it should not be interrupted during the entire calendar year. This requirement is often neglected by entrepreneurs.

Most employers are familiar with the obligatory registration of receipts, but not everyone knows the peculiarities of their preparation.

The point is often ignored that on the day of registration of KO-1 the money must go to the cashier, otherwise the order is not considered valid.

In practice, situations arise when a credit slip is first written out, and funds are deposited into the cashier after a while, or vice versa - money appears first, and the necessary papers are drawn up later.

It is forbidden to make changes and amendments to the document; if they occur, it is necessary to draw up the document again.

How to fill in the details of the KO-1 unified form correctly?

It should be noted that a cash receipt order includes 2 components: an order and a receipt.

Registration is carried out in a common copy, the receipt is transferred to the citizen who transferred the cash.

For error-free filling of the approved order form, the data should be entered sequentially, one after another, starting from the top line.

The first block should begin with an introductory line, where the full name of the enterprise, structural unit and its code is recorded in accordance with the statutory documentation.

If the latter is absent, then a dash is inserted in the line. Information about the OKPO code is also entered in accordance with the information of the State Statistics Committee.

A serial number is entered in the line "Document number" based on the numbering of which starts from the beginning of the year.

When entering the compilation date, the sequence of writing is required: day, month, year. Arabic numerals are used for filling, "zero" is put in front of a single digit. The fixed date must correspond to the posting of the money.

The second block is the main one and includes information about financial receipts to the company's cash desk.

Information about cash accounting and its amount is presented in the columns:

• "Debit" - the number of the account is entered, the debit of which is used to receive funds (as a rule, 50 is indicated - "Cashier"), the cell is optional and may remain empty;
• "Credit" - the code of the department where the cash is received is entered (if it is absent, a dash is put) and the number of the correspondent account reflecting the receipt of cash in the cashier (71 - return of accountable amounts, 51 - withdrawal of the amount in a credit institution, 90 - revenue, 62 - receipts from buyers, 73 - other settlements with employees, 75 - contributions to the authorized capital).
• The “analytical accounting code” is filled in if the company has approved codes for analytics;
• "Amount" - the amount of money received (in numbers) is indicated;
• "Earmarked code" - used only by non-profit institutions where earmarked funding is implied.

Individual entrepreneurs can leave the columns with data on loans blank.

The last name, first name and patronymic of the person from whom the cash was received, as well as the grounds for its transfer, are indicated under the table.

What to write at the bottom? At the bottom, you can specify the return of unspent funds, payment under the contract, retail revenue, bill payment.

Next, the amount paid to the cashier is again registered, but using the letter designation.

Whole numbers are written with a capital letter, the fraction after the decimal point - in numbers, the currency is written without abbreviations.

If after writing the amount in the column intended for writing it there is an empty space, then you need to fill it in with a dash. This will protect against the possibility of order falsification.

It is also necessary to indicate whether VAT is allocated or not (the tax rate is prescribed by a figure, or the marking of exemption from it).

As an attachment, the data of the attached primary securities (advance report) are indicated, their copies are attached to the form.

How do I fill out a receipt?

Having filled in the receipt order, you can proceed to entering information into the receipt - a tear-off coupon to the PKO. All information is recorded similarly to a warrant.

After the receipt of cash at the cashier, the cashier tears off the receipt along the cut line and gives it to the person who deposited the funds. The order itself remains with the cashier.

A corresponding note is made about the accepted cash in.

After checking all the details, the cashier accepts the funds and pushes them through the cash register, if this is the company's income.

Who is authorized to sign?

Form KO-1 draws up:

• chief Accountant;
• accountant or cashier, determined by the administrative document of the company;
• director of the organization (if the firm does not have an accountant).

The PQS must be signed by the chief accountant and accountant or the manager and cashier.

If the direct manager of the enterprise is engaged in the conduct of cash transactions, all documentation is signed by him personally.

How is the seal applied correctly?

The stamp must be positioned at the “M. P. "located on the receipt.

The current regulations do not provide for the possibility of simultaneously affixing an imprint on the receipt and on the order.

Free download blank form and completed sample in word and excel format

Download the form of the incoming cash order KO-1 form according to OKUD 0310001 - in the format,.

Download an example of filling out a PQO for making a contribution to the authorized capital -

Download a sample of registration for receiving cash from a bank -.

An example of receiving money from a buyer -.

Sample PQS for Contribution:

Sample PKO for receiving cash from a bank:

Sample PKO for receiving money from a buyer:

Storage period

The KO-1 form, like all primary documentation, is stored for 5 years after the end of the reporting period.

Useful video

How to correctly fill out an incoming cash order, you can learn from this video:

findings

Cash settlement between organizations is limited to a limit of 100 thousand rubles. If the cashier is offered to accept a large amount through the cashier, he must refuse to accept cash, otherwise he will be punished for non-compliance with cash discipline

Partial or complete non-receipt of cash on PKO distorts accounting and tax accounting data.

When conducting an inspection by the regulatory authorities, an authorized employee will regard this fact as a gross violation and bring the company to responsibility.

For gross non-observance of the norms of accounting for income or objects of taxation, committed during one tax period, in the absence of signs of a tax violation, a fine of 10,000 rubles is subject to recovery.

A gross violation of the current cash accounting rules is the absence of primary cash forms.

Also, their absence from the buying company may serve as the basis for the tax service's refusal to recognize the presented expenses of the enterprise for the purpose of taxation of profits or a single tax.

One of the important documents of primary accounting documentation among cash transactions is a cash receipt order or, as it is also called, the KO-1 form. With its help, the receipt of funds arriving at the cash desk of the enterprise is realized. In this case, the main task of the accountant becomes the correct filling of the cash receipt order.

Features of the incoming cash order

First of all, we note that the document can be signed by both the chief accountant and also by an authorized person. Only a full-time or chief accountant can fill out an order. If the organization does not have an accountant, then the manager will need to fill out the order. The document looks like this:

Consider the main features that this document has:

1. The receipt order consists of two elements. The first part is the order itself, and the second is a tear-off receipt.
2. may not be run by individual entrepreneurs. For the same, maintaining this document is mandatory.
3. The receipt order can be created by hand or in printed format, it does not matter in principle.
4. To certify it, you must use a special seal or stamp containing information about the details of the enterprise.
5. To verify the signatures specified in the document, the cashier must have free access to the sample signatures of all persons who signed the document.
6. When filling out a credit slip, blots or corrections are not allowed. If such are allowed, the entire document will have to be rewritten.
7. After the order is correctly and cleanly filled out, the fact of its registration is entered into the register of incoming and outgoing cash documents, corresponding to Form N KO-3.

As a rule, the form of the incoming cash order is made in a single copy by the accountant of the organization. The organization keeps the completed and registered order, and gives the receipt, which is attached to the payment, to the person who handed over the money.

The sequence of filling an incoming cash order

In order to accurately fill out an incoming cash order, you must fill it in sequentially, starting with the upper lines and ending with the lower fields. First, the cash order itself is filled in, after that all the necessary information is entered into the receipt. Here is a sample of filling out an incoming cash order:

Let's consider in more detail the sequence of order filling:

1. Filling begins with an introductory line. Here it is necessary to indicate the full name of the organization, as well as the name of its structural unit. If there is no structural unit, you do not need to indicate anything in the column. You also need to write some code.
2. The column “Codes” is filled in in accordance with the data of the State Statistics Committee. The column “Document number” is filled in in accordance with the following figure in the registration log. Please note that all registered cash documents are numbered in order from the beginning of the year.
3. Date of preparation. The sequence is important here: first we write the day, then the month and the year. All data are filled in with Arabic numerals. If it is necessary to enter a single digit, then it is written together with a zero, for example, 03/01/2016. The date indicated must correspond to the posting of money.
4. Debit. Here you will need to indicate the account number to which the funds are received.
5. Credit. Columns with information on loans are filled in only by LLCs in accordance with their accounting records. these columns may not be filled in, because they do not keep accounting records.
6. The purpose code is filled only if the organization uses such a coding system.
7. Next, we move on to the receipt. Here, first, the “Received from” column is filled in. Either the full name of the person who contributed the money, or the full name of the organization, if the money came from it, is entered into it.
8. Base. The base column is filled in with an indication of the source of receipt of funds, reflecting the content of the financial transaction.
9. Amount. Here it is necessary to write the accepted amount in numbers and in words. As a rule, both rubles and kopecks are indicated.
10. The line “including” is filled with VAT information. If VAT is included, then you need to indicate the amount, if not - register that there is no VAT.

The last information given in the order is the “Attachment”. Here you will need to list in order all the documents attached to the order, including the receipt.

Video: What is a cash receipt order for?

Is it possible to successfully maintain the document flow of the company's cash register without using a cash receipt order? What is PKO for? Let's try to sort out these issues with a finance specialist:

So, an individual entrepreneur may not keep a document, but LLCs are obliged to do this. At the same time, it is worth remembering that before being handed over to the cashier, the order is re-checked to ensure that all columns are filled in correctly.