Pko sample filling. Incoming and outgoing cash order: sample filling. How to complete the Retail Revenue Form

One of the important documents of primary accounting documentation among cash transactions is a cash receipt order or, as it is also called, form KO-1. With its help, the receipt of funds coming to the cash desk of the enterprise is realized. The main task of the accountant in this case is 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 both by the chief accountant and also by an authorized person. An order can only be filled by a full-time or chief accountant. 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:

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 carried out by individual entrepreneurs. For the maintenance of this document is mandatory.
3. The receipt order can be created by hand or in printed format, it does not matter.
4. To certify it, it is necessary to use a special seal or stamp containing information about the details of the enterprise.
5. To verify the signatures indicated in the document, the cashier must have free access to the sample signatures of all persons who signed the document.
6. When filling in a credit note, blots or corrections are not allowed. If these are allowed, the entire document will have to be rewritten.
7. After the order is correctly and completely filled out, the fact of its registration is entered in the register of receipts and expenditure cash documents, corresponding to form N KO-3.

As a rule, the form of an incoming cash order is made in a single copy by the accountant of the organization. The organization retains 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 in the incoming cash order

In order to correctly fill in the incoming cash order, it is necessary to fill it out sequentially, starting from the top lines and ending with the bottom fields. First, the cash order itself is filled in, after which all the necessary information is entered into the receipt. Here is an example of filling out a cash receipt order:

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

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, nothing needs to be indicated in the column. You also need to write 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 is filled Arabic numerals. If you need to enter a single digit, then it is written together with zero, for example, 03/01/2016. The specified date must correspond to the posting of money.
4. Debit. Here you will need to indicate the number of the account to which the funds are received.
5. Credit. The 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 accounting they don't lead.
6. The purpose code is filled in only if the organization uses such a coding system.
7. Next, let's move on to the invoice. Here, the “Received from” column is first 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 basis column is filled in with an indication of the source of funds receipt with a reflection of the content financial transaction.
9. Sum. 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 information about VAT. If VAT is included, then you need to specify the amount, if not, indicate that VAT is absent.

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

Video: Why do I need a cash receipt order?

Is it possible to successfully maintain the document flow of the cash desk of an enterprise without using an incoming cash order? Why is PCO needed? Let's try to sort out these issues with a financial specialist:

So, an individual entrepreneur may not maintain a document, but an LLC is required to do so. At the same time, it is worth remembering that before being handed over to the cashier, the order is re-checked for the correctness of filling in all the columns.

To the cash desk of the enterprise is drawn up by the primary document - incoming cash order. This document is mandatory and has a unified form KO-1. The form of the incoming cash order can be downloaded at the end of the article. Let's figure out how to correctly fill in the KO-1 cash receipt order, you can download a filling sample below.

A sample of filling out a cash receipt order form KO-1

The form of the form KO-1 is a sheet, the right side of which is tear-off. Upon receipt of cash, an incoming cash order is filled in by hand or on electronic media, then the right side is torn off and transferred to the person who handed over the money, as a sign that the amount has been accepted for accounting.

The left part of the order form is intended for the accounting department of the enterprise receiving the money.

We sequentially fill in all the lines and columns of the form of the incoming cash order:

• name of the organization, its OKPO code;
• the serial number of the recipient, the date of compilation - the date of receipt of money;
• "debit" - the debit of the accounting account on which the amount received will be taken into account (account 50 "Cashier");
• “credit” - a credit of the corresponding accounting account (if the money is given by an accountable person, then the credit of account 71; if from a third-party organization, then the credit of accounts 76; if this is a payment from the buyer, then account 62; if the contribution to authorized capital from the founder, then account 75, etc.), if analytical accounting is maintained on this account, then it is indicated in the appropriate column; the code of the structural unit is also written here (if the organization uses a coding system);
• “Amount” - we write the amount of money received at the cash desk in numbers;
• "special purpose code" - if the organization uses the appropriate codes;
• "accepted from" - or the full name of an employee of the organization (for example, accountable person), or, if the money comes from a third-party organization, then the name of the organization and the full name of the person through whom the money is transferred;
• "base" - a document that is the basis for the receipt of money (invoice, contract, invoice for payment, advance report, etc.);
• “amount” - in words with a capital letter, pennies in numbers, the empty space is filled with a dash;
• "including" - either the phrase "excluding VAT", or, if VAT is allocated, the amount of this tax in figures;
• "Appendix" - a list of attached documents (if any);
• signatures of the responsible person (cashier) who received the money and the chief accountant.

The left side of the order form is filled. We turn to the right side of the form form KO-1, called a receipt:

• name of company;
• number and date of the parishioner from the left side;
• the lines "accepted from", "base", "sum", "including" repeat the values ​​of the corresponding lines of the left side;
• date, signatures of the cashier and chief accountant and the seal of the organization.

The form of the incoming cash order is completed, you can download a sample below. We cut off the receipt from the credit order along the line of separation and transfer it to the person who handed over the money.

The left side of the form is transferred to the accounting department and filed into a special book, called, in which all receipts and expenditure cash orders are sequentially recorded. An outgoing cash order is also an important cash document, on the basis of which funds are issued from the cash desk, a sample of filling out KO-2 can be downloaded at, and the form of this form can also be downloaded there.

Entrepreneurs who are required to keep cash documents are regularly checked by the Federal Tax Service for the completeness of accounting for revenue. It is issued by the PKO, so let's look at a few examples of filling out a receipt order, and penalties for their absence.

Standard forms of accounting documents are approved by the Decree of the State Statistics Committee No. 88 of 18.08.1998. According to the Order of Conduct, they are used in the implementation of all cash payments. When funds are received at the cash desk of the organization, an incoming cash order is issued, how to fill it out correctly so that there are no questions during verification, we will explain with examples.

PKO (form No. KO-1) confirms the deposit at the cash desk, in other words, the posting of cash received:

1. as a result of the provision of services, the sale of goods, the performance of work (revenue, including from separate divisions);
2. the return of the balance of money issued to accountable to employees as compensation for the damage caused;
3. payment of a share in the authorized capital by a new member of the company with limited liability;
4. in payment for the sold property, equipment;
5. withdrawn from the settlement account of the organization for specific needs.

Thus, this document formalizes any money received at the cash desk, regardless of the source. Companies operating as a paying agent fill out separate orders with clients' money and their own revenue.

PKO form and filling procedure

Cash warrants are drawn up in a single copy. Blots, corrections in it are not allowed if it is damaged - you just need to fill out a new one. Usually it is issued by the chief accountant, but such a duty may be assigned job description for any employee. In their absence, the manager does it. A sample of filling in a cash receipt order is shown in Figure 1.

The form is divided by a tear line into two parts, the left one remains in the organization, and the receipt is returned to the depositor. Fill Features:

1. The full name of the organization and structural unit is entered if it has its own cash desk that accepts money.
2. OKPO and OKUD codes assigned during registration are indicated.
3. The number corresponds to the serial number according to the registration log (form No. KO-3). They are filled sequentially, from the beginning of the calendar year.
4. The compilation date coincides with the day the money was transferred, it is written in the format 00.00.0000 in Arabic numerals, for example: 03/01/2015.
5. Code of the structural unit, indicated if available; purpose code - when funds are received from the account for a specific purpose.
6. In the columns "Debit", "Credit" the corresponding accounts are written to reflect the operation being carried out.
7. The line "Accepted" indicates the full name in the genitive case. If the money came from the account - the name of the bank and the data of the cashier, another company.
8. The basis is a business transaction. Details of documents (name, number, etc.) must be indicated in this line. If they are attached to the receiver and stored with it, then the data is placed in the "Application" line. They must be canceled with a stamp "Received" with the date.
9. The amount is written in words, while you should not forget about cash discipline: it cannot exceed 100,000 rubles. Acceptance of several credit orders for a total amount greater than the allowed amount will also be a violation.
10. "Including" - the amount of VAT is indicated in figures, except for cases of depositing money from a current account or from a sub-report. Organizations that are not payers of this tax, as well as, if the service, goods are not subject to it, make an entry: "Without VAT".

All empty spaces in the lines are completed with a dash. Accepting the money, the cashier checks the signatures with the available samples, the availability of supporting documents, the correspondence of the specified amount with the actual one. The receipt is signed and certified with a seal, which is usually put so that part of it remains on the form of a cash receipt order. If errors are found, it crosses out the receipt and returns it to the accounting department. It is allowed to issue one PKO for the total amount of daily revenue at the end of the working day on the basis of forms strict accountability, cash register tape, if the organization works using CCP.

The following reasons may be indicated on the basis of the receipt of cash:

• payment for shipped products according to the invoice;
• payment for work performed under the act;
• compensation for material damage by a court decision (order);
• making an advance payment under the contract;
• return of unused funds issued in the account;
• compensation for the identified shortage on the basis of an audit, order.

How to fill out a cash receipt in this case? Let's give an example.

If there is no PKO or it is filled with errors

Compliance with the requirements for processing cash transactions is checked by the tax authorities, including: the completeness of posting the proceeds. For violation of the procedure, administrative fines are provided: for individual entrepreneurs up to 5,000, for organizations - up to 50,000 rubles (Articles 14.1, 15.1 of the Code of Administrative Offenses).

Be careful! Shortcomings in the order of document circulation do not apply to financial violations. They are considered according to the rules of Article 120 of the Tax Code of the Russian Federation, and punishment may follow for gross neglect of the rules for accounting for income and expenses (a fine of up to 30,000 rubles).

The following are considered rude: the absence of primary documents, including warrants, invoices, invoices; incorrect reflection of business transactions in the accounts. Errors in filling, if they did not entail, for example, incomplete posting or accumulation of an excess balance in the cash register, do not apply to them.

Example from judicial practice. (Case No. A52-2365/2010, Decree of the FAS SVO dated 02/07/2011).

During the inspection of the Federal Tax Service, incorrectly executed receipt orders were found: without the signature of the chief accountant, cashier, with receipts. A fine of 40,000 rubles was imposed on the organization, on the basis of Article 15.1 of the Code of Administrative Offenses. When disputed in Arbitration Court, it was found that the incorrect execution of the PKO, in this case, did not lead to violations financial accounting. The decision was made in favor of the legal entity.

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

Note: According to the Directive of the Central Bank of the Russian Federation No. 3210-U, from June 1, 2014, individual entrepreneurs may not keep a cash book and draw up PKO and RKO.

Cash transactions are executed on the forms of an incoming cash order (PKO - credit) and an outgoing cash order (RKO - consumable).

If, in accordance with the tax and duty regulations, 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(incoming cash order 0310001 - PKO and outgoing cash order - RKO 0310002) they may not form.

Note: Individual entrepreneurs on all taxation systems keep records of income and expenses, or physical indicators.

To issue a cash receipt order can produce:

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

  Note: in the absence of the chief accountant and accountant

Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as 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 carrying out cash transactions, which indicates 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 Incoming cash order (or PKO, Prikhodnik)? This is the primary accounting document that is used to formalize 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 was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). PKO issued in one copy. An incoming cash order consists of two parts: the incoming order itself and a tear-off receipt for it. The latter is issued to the person who deposits money at the cash desk, in confirmation of the acceptance of this money from him. Orders can be issued both by hand and with the help of 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 receipt, fill it out again.

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

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

The receipt for the incoming cash order is filled in similarly to the order itself.

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

After filling out and registering the PKO, but before receiving money on it, the PKO 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 chief accountant's signature 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 is not met, the cashier is obliged to return the documents for revision and proper processing. Otherwise, the cashier accepts the money and, after receiving it, puts his signature, surname and initials on the receipt order 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 on the receipt order itself (see sample filling). The 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 cash desk, the cashier tears off the receipt for the PKO along the cut line and hands it over to the person who handed over the money, and leaves the cash warrant at the cash desk.

So, let's briefly summarize the application of this primary document. All cash of an organization or an individual entrepreneur - an individual entrepreneur - is drawn up, held by a "prikhodnik" - a cash receipt order - PKO.

The cashier must carefully check the correctness of the preparation of 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 cash depositor,
• correspondence of the amount of cash written in figures with the amount of cash written in words,
• the presence of supporting documents listed in the incoming cash order.

The cashier accepts cash by sheet, piece counting. Moreover, cash is accepted by the cashier in such a way that the depositor of cash could observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of actually accepted 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 an imprint (stamp) on the copy of the incoming cash order issued to the depositor of cash, and gives him the specified copy of the incoming cash order.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order and passes it to the chief accountant or accountant (in their absence, to the manager) to reissue the incoming cash order for the amount of cash actually paid in.

An incoming cash order may be issued at the end of cash transactions on the basis of a control tape withdrawn from cash registers, strict reporting forms equivalent to a cash receipt, and other documents provided for federal law dated May 26, 2003 No. 54-FZ "and (or) settlements using payment cards", for the total amount of cash accepted.

Acceptance of cash at the cash desk of a legal entity is carried out in the manner established by the legal entity, according to a cash receipt order.

How to draw up an incoming cash order for the transfer of money from the cash register to the cash desk of the company

In the letter, the tax authorities paid special attention to the execution of an incoming cash order, which is drawn up at the end of the day for the amount of money accepted through the CCP or according to strict reporting forms. They explained that it is necessary to draw up a “prikhodnik” after all cash transactions are completed. One document is issued for the total amount of money received. At the same time, the basis for drawing up a receipt order can be either a control tape removed from, or the roots 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 cash receipt for and payers of a single tax on imputed income - UTII. Accordingly, on the basis of these papers, they can issue a “prikhodnik”.

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

Cash withdrawal carried out on account cash warrants - "consumables" - RKO.

Upon receipt of an expense cash warrant, the cashier checks for 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, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash under an expense cash order, the cashier also checks the availability of supporting documents listed in the cash order.

The cashier issues cash only after the identification of the recipient of cash according to the passport or other identification document presented by him, or according to the power of attorney and identification document presented by the recipient of cash. The issuance of cash is carried out by the cashier directly to the recipient of cash indicated in the cash order (settlement and payroll, payroll) or in the power of attorney.

When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash order with the data of the identity document with the data of the identity document presented by the authorized person.

In the case of issuing cash for several payments or for receiving cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner established by the legal entity, individual entrepreneur. A certified copy of the power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).

The cashier shall not accept claims from the recipient of cash on the amount of cash, if the recipient of cash has not checked the compliance of the amounts of cash written in figures with the amounts written in words in the cash receipt, and has not counted, under the supervision of the cashier, by sheet, piece by piece the cash received by him.

After the issuance of cash on the expenditure cash warrant, 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 warrant is drawn up in accordance with a written one, drawn up in any form and containing an inscription on the amount of cash and on the period for which cash is issued, the signature of the head and the date .

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

The issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an account cash warrant - "consumable".

The legitimacy of the tax authorities to check whether organizations and individual entrepreneurs comply with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

Any self-employed person working with cash and leading economic activity, is obliged to observe the cash discipline existing in our state. This means that the issuance of funds is issued by an outgoing cash order, and the receipt of cash by an incoming cash order. All these documents are needed to control financial activities enterprises and the possibility of making the right managerial decisions. , but how to fill it correctly? We understand the issue.

What is a cash receipt?

An incoming cash order refers to the primary accounting documentation of cash transactions. It confirms the acceptance of a certain amount of money at the cash desk of the organization. For a credit note, a unified form KO-1 is provided. According to the “Procedure for conducting cash transactions in the Russian Federation”, which was approved in 1993, the cash desks of enterprises and individual entrepreneurs have the right to accept cash only on a cash receipt order, which must be signed by the chief accountant or a person with this authority. The PKO form (incoming cash order) has two parts: the incoming order itself and a tear-off receipt for the incoming order. When accepting cash, the one who deposits them receives, as a confirmation of payment, a receipt for the receipt order with the seal of the organization, the signature of the responsible person and the amount that was deposited.

The receipt order is issued by hand and in one copy, while corrections or erasures in this document are not allowed. In case of errors, the damaged form must be replaced with another one and the order must be issued again.

Filling out a cash receipt

Despite the fact that receipt orders have been used for a long time, many accountants often make mistakes when drawing up this document. But the correct filling of an incoming cash order is a fundamental issue, since the order is not only a cash document for an organization that accepts cash, but also quite often a reporting document for an organization that purchases a product or service.

In addition, in the case of the provision of low-quality services or the purchase of defective goods, a receipt for a credit order can be used to protect consumer rights in court and serve as confirmation that the product or service was purchased from a particular seller.

This means that close attention should be paid to the correctness of filling out the receipt order and the receipt for it, avoiding gross errors and corrections that will invalidate the document. A sample cash receipt is in front of you, and in order to fill it out correctly, you must carefully enter the necessary information in all lines without errors:

• column "Organization" - here it is necessary to enter the legal form of the enterprise (LLC, CJSC, IP) and the name of the enterprise or the surname and initials of an individual entrepreneur who accepts cash;
• OKPO code - here you need to enter the enterprise code assigned by the statistical authorities (if the code is not assigned, then you just need to put a dash);
• the line "Structural unit" is filled in only if the cash delivery is made, for example, by the seller of the enterprise's outlet at the end of the working day. If these are funds of a third-party organization or an individual, the line is not filled in and a dash is put there;
• in the column "Document number" the serial number of the order is put; all orders are numbered in ascending order, the numbering should not be interrupted, but with the beginning of the calendar year, start anew;
• the column "Date" indicates the day when the funds were received at the cash desk; the entry is made in the format DD.MM.YYYY. This means that the day and month, if they consist of one digit, are supplemented with the number "0". For example, 03/05/2014;
• the columns "Debit" and "Credit" are not filled in by enterprises using the simplified taxation system (simplified taxation system), therefore these columns remain empty;
• the column "Code of special purpose" is used to record the code for the use of funds received at the cash desk by those organizations that use the coding system; if the organization does not work according to such a system, the column is not filled in;
• in the column "Amount, rub.kop." the amount paid to the cashier is indicated; the amount is written in figures indicating rubles and kopecks separated by commas. For example, 15674.56 rubles
• in the column "Received from ..." you need to enter the last name, first name and patronymic of the person who contributes cash, in the genitive case (if this is an employee of the same enterprise or just a private person). If the money is deposited on behalf of another enterprise that purchases a product or service, then you need to indicate the name of the organization, and then through whom the funds are deposited, for example, Vostok LLC through Anna Sergeevna Petrova;
• in the column "Reason" it is necessary to indicate the reason for the receipt of money, for example, payment for services, payment for goods, refund, receipt from the bank, trading revenue, etc.
• in the column "Amount in words" you need to indicate in words the amount received by the cashier. At the same time, rubles are written in words with capital letter from the beginning of the line, and kopecks are indicated by numbers. The free space remaining after writing the amount must be crossed out;
• in the column "Including" you need to enter the rate and amount of VAT, which is written in numbers. If VAT is not provided, then the entry “Without VAT” is entered in the column;
• in the column "Application" indicate all attached source documents, if available, for example, a cashier's report, instructions or orders.

Receipt for cash receipt

After the cash order itself is filled out, it is necessary to fill out a receipt for it. It is filled in the same way as it is customary to fill out a cash receipt. The completed document is stamped so that half of the print remains on the warrant itself, and half on the receipt for the warrant. The order is signed by a responsible employee (this may be an accountant, cashier or other person authorized to accept cash by written order of the head of the enterprise) indicating the decoding of the signature and initials. When all the steps to fill in the receipt order are completed, the receipt is cut off along the tear line and issued to the person who deposited cash at the cash desk. The warrant itself is filed with cash documents.