---
title: "Cash Disbursement Order in “Accounting for Kazakhstan 3.0”: How to Issue Cash and Maintain Cash Handling Discipline"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/rashodnyy-kassovyy-order-v-buhgalterii-dlya-kazahstana-3--en
source: BuhGPT
---

# Cash Disbursement Order in “Accounting for Kazakhstan 3.0”: How to Issue Cash and Maintain Cash Handling Discipline

> **TL;DR:** Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0) The cashier has brought you a stack of requests: an accountable person is requesting 50 000 ₸ for stationery, a supplier has arrived to collect cash under an acceptance certificate, and the payroll accou

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Verified on release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0)
The cashier has brought you a stack of requests: an accountable person is requesting 50 000 ₸ for stationery, a supplier has arrived to collect cash under an acceptance certificate, and the payroll accountant is preparing a payment under a payroll statement. Cash leaves the cash office every day, and every outgoing amount must be properly documented. This is precisely why you create a Cash Disbursement Order (CDO)—a document that writes cash off from the cash office, posts an entry to the credit of account 1010, and prints a form that the recipient signs personally.
1. Purpose
A CDO records the disbursement of cash from an organization’s cash office: payment to a supplier, an advance to an accountable person, salary payments, a refund to a customer, or a cash deposit into a bank. Every posted order reduces the balance of account 1010 and is included in the cash book. Cash cannot legally “leave” the cash office without a CDO.
2. Where to Find It
- “Bank and Cash” → “Cash Office” → “Cash Documents” → the “Cash Disbursement Order” button (or “Create” in the general cash documents journal, where CDOs and CROs are listed together).

- “Bank and Cash” → “Cash Office” → “Cash Disbursement Orders”
Fig. 1. Navigation menu
3. How to Complete It—Field by Field
First, select the Transaction Type, which determines which fields appear. Then complete the header and the print details.
Field
Required
Purpose and consequences of an error
Organization
✅
Identifies the cash office. If the database contains several companies and you select the wrong one, the money will be written off from the wrong cash office and the cash balance will not reconcile.
Transaction Type
✅
Determines the accounting entry and the set of fields. If you select the wrong type, the account correspondence will be incorrect (for example, a salary payment may be posted to a supplier account).
Number / Date
✅
The number is assigned automatically in sequence. The Date determines the cash balance for the day—you cannot post retroactively after the day has been closed, as the cash balance may “go negative.”
Amount
✅
The amount being issued. It is checked against the available balance: you cannot issue more than the cash office holds.
Currency
✅
The default is tenge (₸). A foreign-currency cash office can be used only if it has been set up in the accounting policy.
Account
✅
The default is 1010, “Cash on Hand.” It is rarely changed.
Counterparty / Accountable Person / Employee
✅
The recipient. Required for settlement transaction types. Settlements under account 3310 / 1250 / 3350 are linked to this field.
Contract
✅
Required for payments to suppliers; otherwise, the advance will remain unallocated and will not be cleared by the acceptance certificate.
Cash Flow Item
✅
A line item for the Cash Flow Statement (Form 3). If it is not completed, the amount will be classified under “Other” and distort the statement.
VAT Rate / Amount
▢
For certain transactions (for example, Refund to Customer). VAT is generally already recognized upon receipt, so it is not duplicated in the CDO.
The “Print Details” section (the lower tab) contains the information that will appear on the printed form:
- Issue to—the recipient’s full name in the dative case (“A.A. Akhmetov”);

- Purpose—the reason for payment (“Payment under Contract No. 12 dated…,” “Advance for business expenses”);

- Attachment—a list of attached documents (request, invoice);

- Identification document—the document identifying the recipient (identity card, number, and issuing authority). The cashier verifies this field when issuing an advance or making a payment under a power of attorney.

4. Worked Example with Accounting Entries
Scenario. On September 6, 2026, Lakomka LLP issues a cash payment from its cash office to supplier Client LLP for goods under an invoice in the amount of 464 000 ₸, including VAT at 16 %. The goods have already been recognized (Dr 1330 Cr 3310).
Complete the CDO as follows:
- Transaction Type—“Payment to Supplier”;

- Organization—Lakomka LLP; Account—1010;

- Counterparty—Client LLP; Contract—“Contract No. 7”;

- Amount—464 000 ₸;

- Cash Flow Item—“Payments to suppliers for goods, work, and services”;

- “Issue to”—the representative acting under a power of attorney; “Purpose”—“Payment under invoice No. … dated 05.09.2026.”
Fig. 2. Example of creating a Cash Disbursement Order
Entry upon posting:
Dr
Cr
Amount, ₸
Meaning
3310
1010
464 000
The payable to the supplier was settled in cash from the cash office
Settlements under the contract are cleared, the amount payable to Client is reduced to zero, and the cash balance decreases by 464 000 ₸.
⚠️ Remember the limit on cash settlements between legal entities. In the Republic of Kazakhstan, cash payment under a single transaction is limited to 1000 MCI = 1000 × 4 325 = 4 325 000 ₸. 464 000 ₸ is within the limit, so the payment is lawful. Any amount exceeding the limit must be paid by bank transfer.
5. Transaction Types
A CDO in Accounting for Kazakhstan 3.0 covers nearly all cash payments:
Transaction Type
Standard entry (Cr is always 1010)
Payment to Supplier
Dr 3310 Cr 1010
Refund to Customer
Dr 3510 (or 1210) Cr 1010
Issue of Funds to an Accountable Person
Dr 1250 Cr 1010
Salary Payment under Payroll Statements
Dr 3350 Cr 1010
Salary Payment to an Employee
Dr 3350 Cr 1010
Payment of Deposited Salary
Dr 3390 Cr 1010
Loan to an Employee / Counterparty
Dr 1250 / 2160 Cr 1010
Cash Deposit into Bank (Cash Collection)
Dr 1020 Cr 1010, then Dr 1030 Cr 1020
Dividend Payment
Dr 3030 Cr 1010
Other Expense
Dr (account specified in the document) Cr 1010
6. What Is Generated upon Posting
When a CDO is posted:
- Accounting entry—a credit to account 1010 corresponding with the account determined by the transaction type (see the table above). A tax accounting entry is generated at the same time where applicable.

- Cash register movement (cash office)—an expense used to compile the cash book (Form KO-4).

- Settlement register movement—for transactions with counterparties/accountable persons, the payable or receivable is cleared (3310, 1250, 3350, etc.).

- Cash flow line for the specified cash flow item—it is included in the Cash Flow Statement.

A CDO does not generate an E-Invoice or a Goods Accompanying Waybill. Electronic invoices (E-Invoice IS) and Goods Accompanying Waybills are issued through sales/receipt documents, not through a cash order. A CDO records only the fact of payment.
7. Print Forms
The “Print” button provides:
- Cash Disbursement Order (KO-2)—the main form, containing the amount in words, the “Issue to,” “Purpose,” and “Identification document” lines, and signature fields for the director, chief accountant, cashier, and recipient;

The program inserts the amount in words and the recipient’s details from the “Print Details” tab.
8. Common Errors
“Insufficient funds in the cash office”—you are issuing more than the balance available on the document date. Check the “Cash Book” report or the trial balance for account 1010 as of that date. A common cause is that the CRO (receipt) was posted with a later date or time. Correct the date/time of the documents.
“Cash flow item is not completed”—without it, the amount will not appear in the Cash Flow Statement. Select or create an item with the required movement type (for example, “Payments to Suppliers”).
“The ‘Contract’ field is not completed”—for the “Payment to Supplier”/“Refund to Customer” transaction type, settlements are not linked without a contract and the advance remains unallocated. Specify a contract of the “With Supplier” type.
The payment did not clear the payable and remains as an advance—you selected the wrong contract or counterparty, or a different contract is specified in the acceptance certificate/invoice. Compare the contract in the CDO with the one in the receipt document and, if necessary, perform “Advance Offset” or correct the contract.
Duplicate salary payment—you manually created a “Salary Payment to an Employee” CDO even though the payroll payment had already been posted. Process the salary either through the payroll statement or through the “under payroll statements” CDO, but not both.
9. FAQ
Q: Which account is credited in a CDO? A: Always 1010, “Cash on Hand.” The debit depends on the transaction type: 3310 (supplier), 1250 (accountable person), 3350 (salary), 1020 (cash deposit into bank), etc.
Q: Does a CDO generate an E-Invoice or a Goods Accompanying Waybill? A: No. E-Invoices (E-Invoice IS) and Goods Accompanying Waybills are issued through sales/receipt documents. A CDO records only the disbursement of money.
Q: What is the limit on cash settlements between legal entities in 2026? A: 1000 MCI = 4 325 000 ₸ per transaction (MCI = 4 325 ₸). Any excess must be settled by bank transfer.
Q: Should VAT at 16 % be shown separately in a CDO? A: Usually not. VAT is recognized when goods/services are received (Dr 1420/3130). In the CDO, the full amount payable, including VAT, is settled with a single entry: Dr 3310 Cr 1010.
Q: How do I issue money to an accountable person? A: Select the “Issue of Funds to an Accountable Person” transaction type and choose the employee. The entry is Dr 1250 Cr 1010. The employee later submits an “Advance Report.”
Q: How do I record a cash deposit into a bank? A: Select the “Cash Deposit into Bank” transaction type (cash collection): Dr 1020 “Cash in Transit” Cr 1010. The bank statement will record the credit to the account (Dr 1030 Cr 1020).
Q: Why was the supplier payable not cleared after posting the CDO? A: The contract or counterparty in the CDO does not match the invoice, or the payment was posted as an advance. Make sure that the same contract is specified in both documents.
Q: Can a CDO be posted retroactively? A: Technically, yes, but if there was no cash balance on that date, the program will display “Insufficient funds.” Cash handling discipline also requires orders to be recorded chronologically.
Q: How does a CDO differ from “Withdrawal from Current Account”? A: A CDO records cash from the cash office (account 1010). A withdrawal from a current account records non-cash funds (account 1030) based on a bank statement.
Q: How do I pay salaries from the cash office? A: Select the “Salary Payment under Payroll Statements” transaction type and choose the payroll statement; the amount and recipients will be populated automatically. The entry is Dr 3350 Cr 1010.

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