Document "РасходныйКассовыйОрдер" (Cash Payment Order) — technical description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The RKO is a primary accounting document recording the fact of a cash payout from the organization’s cash desk. It is used by accountants and cashiers to record any cash disbursement operations: payments to suppliers, issuing amounts to accountable persons, payment of wages, refunds to customers, collection (deposit to the bank), and payments under writs of execution. It is applied daily for every instance of cash disbursement. The settlement currency is the tenge (₸).

The document’s behavior is controlled by the ВидОперации attribute: it determines the available set of attributes, the active tabular section, the set of movements, and the fill checks.

2. Header attributes and tabular sections

2.1 Header attributes (required)

Other header attributes (filled in depending on the operation type): СтруктурноеПодразделение, СтатьяДвиженияДенежныхСредств, Ответственный, Комментарий, as well as printed-form attributes (recipient, basis, attachment, “Issue to” — full name, identity document).

If any required attribute is not filled in, the platform will not post the document and will display the message “Field … is not filled in”.

2.2 Tabular sections

РасшифровкаПлатежа — breakdown of the payment by contracts (“Payment to supplier”, “Refund to customer” operations).

ВыдачаВПодотчет — details of disbursement to an accountable person (“Transfer to accountable person” operation).

ВыплатаЗаработнойПлаты — payment of wages by statements (“Wage transfer” operation).

ВыплатаПоИсполнительнымЛистам — payments under writs of execution.

3. Forms

4. Key module procedures

Below are the procedures from evidence (release specifics indicated explicitly). Paths are given in terms of the object module.

• Object Module / ПроверитьДостаточностьОстатковДС — control of the cash balance before posting. If funds are insufficient, it issues an error:
  • with СтруктурноеПодразделение filled in — “Account %1 of structural unit %5 has insufficient funds to carry out the operation. Operation amount %2 %4, account balance %3 %4.”;
  • without a unit — “Account %1 has insufficient funds to carry out the operation. Operation amount %2 %4, account balance %3 %4.”.
• Object Module / ОбработкаПроверкиЗаполнения — checks for consistency of amounts and attributes before writing/posting:
  • payment under writs of execution: ВыплатаПоИсполнительнымЛистам.Итог("СуммаКВыплате") = СуммаДокумента — otherwise “The amount on the payout lists under writs of execution does not match the amount of the cash disbursement order!”;
  • disbursement to accountable person: ВыдачаВПодотчет.Итог("СуммаПлатежа") = СуммаДокумента — otherwise “The document amount and the amounts by types of accountable person’s debt do not match.”;
  • IIN/BIN control: when НЕ ВыводитьРНН И НЕ СовпадаетИИН_БИН — “The IIN/BIN of the counterparty and of the individual associated with the counterparty do not match.”.

Standard (typical for a document of this kind) handlers, if not overridden:

• ОбработкаПроведения — generates register movements depending on ВидОперации (see section 5).
• ОбработкаУдаленияПроведения — clearing movements when posting is canceled.
• ПередЗаписью / ПриУстановкеНовогоНомера — initialization, numbering within the organization.
• Form module: ПриСозданииНаСервере, ВидОперацииПриИзменении — managing the visibility of attributes and tabular sections when the operation type changes; СуммаДокументаПриИзменении, “ЗаполнитьПоДоговору” — recalculation of the payment breakdown.

The message texts are quoted verbatim from the code (release 3.0.68.1). In 3.0.74.2 the wordings are, as a rule, identical, but the set of checks and the exact texts are version-specific; when making modifications, reconcile with the current module.

5. Posting and movements

The set of movements is determined by the ВидОперации attribute. Accounts follow the standard RK chart of accounts.

Payment to supplier (ОплатаПоставщику)

• Accounting register (accounting): Dr 3310 (supplier settlement account from РасшифровкаПлатежа.СчетУчетаРасчетовСКонтрагентомБУ) — Cr 1010 (СчетКасса).
• Tax accounting register: a similar entry using tax accounting accounts.
• Accumulation register ВзаиморасчетыОрганизацийСКонтрагентамиФизЛицами: outflow by counterparty (reduction of debt to the supplier).
• ОплатаСчетов: when “Invoice for payment” is filled in, the fact of payment is registered.

Disbursement to accountable person (ПеречислениеВПодотчет)

• Accounting: Dr 1251 (settlements with accountable persons) — Cr 1010.
• Accumulation register ВзаиморасчетыСРаботникамиОрганизаций: inflow of the employee’s debt.

Payment of wages (ПеречислениеЗарплаты)

• Accounting: Dr 3350 (wage payable account) — Cr 1010.
• Accumulation register СведенияОВыплатахРаботникамОрганизацийПоПлатежнымВедомостям: fact of payment by statement.
• Tax accounting register ВыплаченныеДоходыРаботникамОрганизацийНУ: data for tax reporting on employee income.

Deposit to bank (ВзносВБанк)

• Accounting: Dr 1030 (funds in current accounts, account from СчетОрганизации) — Cr 1010.

Refund to customer (ВозвратПокупателю)

• Accounting: Dr 1210 (short-term customer receivables / customer settlement account) — Cr 1010.
• Accumulation register ВзаиморасчетыОрганизацийСКонтрагентамиФизЛицами: reduction of the customer’s debt.

Payment under writs of execution (ВыплатаПоИсполнительнымЛистам)

• Accounting: Dr (settlement account with the writ recipient) — Cr 1010.
• Accumulation register ВзаиморасчетыОрганизацийСПолучателямиИЛ: outflow.

Control during posting: before recording movements, ПроверитьДостаточностьОстатковДС is called — if the cash balance is negative (broken down by structural unit, if specified), posting is blocked.

Cash operations do not generate VAT movements. The 16% VAT rate (the RK standard for 2026) and the issuance of ESF/SNT relate to sales/receipt documents, not to the RKO. The RKO records only the fact of cash movement.

6. Related objects and entry based on

Basis documents (entering an RKO “based on”):

• СчетНаОплатуПоставщика, ПоступлениеТоваровУслуг — payment to supplier;
• АвансовыйОтчет — disbursement/reimbursement to an accountable person;
• ВедомостьНаВыплатуЗарплаты (payment statement) — payment of wages;
• ВозвратТоваровОтПокупателя, СчетНаОплатуПокупателю — refund to customer;
• writs of execution / payout lists — payments under writs of execution.

Adjacent objects:

• ПриходныйКассовыйОрдер (PKO) — the paired cash receipt document;
• Information/accumulation registers for the cash desk, СтатьиДвиженияДенежныхСредств — cash flow analytics;
• ДоговорыКонтрагентов, Контрагенты, ФизическиеЛица, Сотрудники — settlement analytics;
• Accounting and tax accounting charts of accounts (accounts 1010, 1030, 1210, 1251, 3310, 3350).

Based on an RKO, one may enter, for example, an АвансовыйОтчет (when disbursing to an accountable person) or corrective/related cash documents.

7. Extension points

• Configuration extensions: overriding/supplementing the procedures ОбработкаПроведения, ОбработкаПроверкиЗаполнения, ПроверитьДостаточностьОстатковДС — borrowing the object module and inserting code before/after via the annotations &Перед, &После, &Вместо.
• Form module: the handlers ВидОперацииПриИзменении, ПриСозданииНаСервере, СуммаДокументаПриИзменении — for configuring visibility, auto-fill, and additional checks per client requirements.
• Custom operation types / additional accounts: for non-standard settlement schemes — overriding account selection in РасшифровкаПлатежа.
• Additional attributes and information (SSL mechanism) — adding analytics without changing the document structure.
• Event subscriptions (ПриЗаписи, ПередЗаписью) — integration with external systems, additional registration of payout facts.
• Printed forms: adding custom layouts via the external printed forms / additional processing mechanism.

Requires verification (version-specific): reconcile the exact message texts, the set of checks in ОбработкаПроверкиЗаполнения, and the set of movement registers with the module of release 3.0.74.2 specifically — the BSL evidence relates to 3.0.68.1.