Cash issuance under the report is made. Instructions for accountable persons

This cash to the employee for the costs associated with the implementation of the legal entity, an individual entrepreneur, the expenditure cash order is issued under the administrative document (order of the head) of the company (IP) or a written statement of the accountable person.

Money in reports

Two changes in cash order from 19.08.2017

1. Accountable money can be issued without a statement of a person by the administrative document of the head of the organization. Moreover, the administrative document is issued for every cash.
   

   Note: Letter of the Central Bank of the Russian Federation of 06.09.17 No. 29-1-1-0E / 20642

2. The last paragraph of paragraph 6.3 was removed, according to which it was impossible to issue a new advance if there was a debt on the previously obtained amount of cash.

According to paragraph 6.3. Instructions of the Central Bank of the Russian Federation for issuance money the employee of the funds to the scope of expenses related to the activities of a legal entity, an individual entrepreneur, the expenditure cash order is issued under the administrative document (the order of the head) of the company (IP) or a written statement of the employee compiled in an arbitrary form and contains the inscription on the amount of cash and The period for which cash is issued, the signature of the head and the date. What can I give money? An employee can spend the amount only for specific goals prescribed in a statement or order. Familiarize the employee with the order under the signature.

The organization is obliged to organize and carry out the internal control of the facts of economic life committed (the law of December 6, 2011 No. 402-ФЗ). The procedure for monitoring economic operations, including for issuing money to accountable persons, determines the head of the organization. Therefore, it is usually limiting the list of employees who have the right to receive money under the report. For this, the head can issue an order.

Do not make a list of employees who have the right to receive money reports, part of the order about. If the loan list approve a separate document, it can be changed at any time. You can enter into accounts in accounting policies only in strictly limited cases (part 6 of the Law of December 6, 2011 No. 402-FZ).

To ensure the correctness of the accounting, the accuracy of information and control in the calculations with the employees who received money under the report apply ""

Order of the issuance of cash from the cashier under the report to watch

An employee can spend the amount only for specific goals prescribed in the order. Familiarize the employee with the order under the signature.

Note: Download the order of the head.doc 38 KB

LLC "Gasprom"

Inn 4308123456, PPP 430801001, OKPO 98756423
Full name of the organization, identification codes (INN, CAT, OKPO)

Order No. 1984.

on the issuance of accountable amounts from the cash register

kirov .... ...... .... ... ... ... ... 14.09.2017

In order to acquire stationery, I order:

Note E.V. Ivanov from the ticket amount of 10,000 (ten thousand) rubles. For a period of five calendar days.

Responsible for the execution of the order to appoint the chief accountant A.S.Petrov.

Director __________ A.V. Muller

With the order acquainted (a):

E.V. Ivanov

A.S. Petrov

What sanctions are possible if you give accounting money for a year?

Reporters do not always have time to report for the amounts that they received an advance and provide commodity checks. In order for the dequirements as little as possible, the organization may decide make money money on a long time report. For example, for a year, or half a year. Is it legal? Did there be a report?

1. You can issue money on commercials to both staff workers and persons working under civil law agreements (letter of the Central Bank of the Russian Federation of 02.10.2014 No. 29-R-R-6/7859).

2. The amount of funds issued by the directory is not regulated legislatively regulated.

3. Accountable person in cash payments with suppliers - no more than 100,000 rubles per one contract.

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The sequence of issuing money in the report

How is the issuance of money? Dana step by step instructions.

1. Get a written application of the accountable person or executive order

So, the organization has the right to list accountable money on the same bank card, which is listed by the employee's salary, provided that it is provided accounting policies. At the same time, if the accountant wants to fully protect himself from unnecessary disputes with controlling agencies, if possible, all calculations on accountable amounts are carried out through the cashier.

In any case, the responsibility for the transfer of the employee's accountable money to the same bank card on which its salary is listed is not established. To the number cash disorders (violation of the procedure for working with cash and maintenance cash operations) transfers accountable amounts on salary map not applicable ().

Cashless payments with accountable persons: Accounting and tax consequences

Often material values Acquire accountable persons of the organization. You can give money to the report from the enterprise's cash register. Is it safe to pay for goods and services from a corporate card or with a personal employee card? Accounting for such operations and their tax consequences Consider in this article.

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Questions and answers to the report on the advance report

Is it possible to issue cash under the report?

Theoretically, there are no restrictions. This also writes the Central Bank in the letter of the Central Bank of the Russian Federation of 02.10.2014 No. 29-R-R-6/7859.

After all, the contract concluded with the physician belongs to civil law agreements, and the presence of such a contract allows you to issue money under the report.

But if you do not want to assign the status of the reporting of physics to the contractor, then you have the right to give such people in cash on RKO with the wording "to fulfill such a contract". In the instructions () it is not said that the cash costs associated with the management of the legal entity can be paid exclusively by issuing money under the report - it is simply established rules for the case when such expenses are paid through the issuance of money under the report.

But still it will be worth it to add an item to the contract with the contractor where the list of expenses will be given at the expense of the organization necessary for the execution of the contract, and where it will be said that money can be issued to the Contractor from the box office. And in the RTO, make a link to this item of the contract.

Accounting faces are calculated on non-cash with a personal map, despite the fact that they initially received cash.

Reporting documents are evidenced by the operation by bank transfer. FTS believes that it is possible to take into account the costs paid by the card (letter of the FTS of 06/22/2011 No. EM-4-3 / 9876).

You did not forget that when transferring funds to personal bank cards employees to pay for household needs (goods, materials) in the order accounting policies Organizations should be provided for provisions that determine the procedure for calculations with accountable persons through their personal bank cards (a letter of the Ministry of Finance of the Russian Federation of August 25, 2014 No. 03-11-11 / 42288).

In the column "Buyer" of the commercial check, the BSO written "private person"

If a accountable person I will not ask the seller to issue documents for the organization, the seller in the Count "Buyer" will write "private person." Is it possible to consider such an invoice in expenditure?

In order to reduce the taxable taxpayer, the taxpayer is entitled to consider such overhead. Costs for tax purposes are accepted under the observance of the conditions of paragraph 1: the costs must be justified and documented.

Confirm costs can correctly executed primary documents (overhead, acts). According to Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ, each fact of economic life is subject to the initial accounting document. At the same time, the form of such a document should contain mandatory details set by paragraph 2 of Art. 9 of Law No. 402-ФЗ:

• title of the document; Document drawing date; The name of the organization, on behalf of which a document is drawn up;
• content economic operation; meters of economic operation in physical and monetary terms; names of posts responsible for the commission of the economic operation and the correctness of its design;
• personal signatures of these people.

The requisite "Buyer" does not apply to mandatory details. Therefore, the absence of this props or an indication in the name of the buyer "Private person" does not prevent the adoption of expenses on the invoice.

The worker bought TMC at his own expense and brought checks. How to compensate these costs?

Tax authorities evaluate such situations in different ways. In some cases, they consider employee with an accountable person, in others - regard the operation as an acquisition from an employee of the property.

One of possible options There may be a conclusion with an employee of the instructions (). In this case, the organization instructs an employee to find and acquire certain TMCs with specified characteristics and undertakes to compensate for the employee incurred costs for the acquisition of this property.

Is there a maximum amount that can be issued to the accountable person? For how long is it permissible to issue accountable funds?

Legislatively not established a limit of funds, which may be issued to the account sharing. Also not installed and a single maximum use of accountable amounts.

Note: Example of filling advance report When traveling.docx 25 kb

The table on the revolving side of the report is also not necessary.

The receipt that under the line of the cut is an anachronism, also throws out, has not been any benefit for a long time, and therefore it can be quietly thrown out.

What you need to leave in the form of an advance report ?

Data on the previous advance - the residue or overrun. They allow you to immediately see if there are outstanding obligations between you and the employee.

Information about applications, i.e., confirming documents, commodity checks, also better leave. After all, such papers are important and an integral part of Report. Without them, you simply do not confirm the costs. See, for example, a letter of the Federal Tax Service of Russia in Moscow of July 19, 2012 No. 17-15 / 64647.

Blank download: Excel (48 KB)

How to reflect in accounting Organization wages Worker in a timely returned balance of the accountable amount issued for travel expenses?

1. 
   Consignments are given about cash transactions and cash disciplines in 2014 according to the draft indication of the Central Bank of the Russian Federation No. 3210-y. Cash accounting is described at the checkout, maintaining and filling in the cash book for IP. Dan calculation, sample and ability to download a cash limit form and order.
2. 
   Indicated procedure for use legal entities and individual entrepreneurs of cash received in their cash registers, as well as the limiting size.

Accidental funds are issued an employee for expenses, directly related to the work of the organization, where it consists in the state. For example, it may be travel money or finances allocated monthly to buy stationery, or payment of printing materials.

The issuance of money in the account is made in a certain order that requires compliance with all rules. First of all, a statement should be written from the accountable person on the need to allocate him production expenses. The statement is also drawn up when funds are needed to the head of the enterprise, since these costs are necessarily subject to accounting wiring.

receive substituted means It is possible both in cash at the cash desk of the enterprise and on the bank card. Regarding the term for which money is issued, he is determined by the head of the company.

How is the process of issuing funds account? What nuances should the enterprise employees know about? And how is the cost check?

Central Details

All accounting persons who received money for production costs are required to submit a full report of what the company's funds were spent on. The statement of costs is provided to the company's accounting department, to which receipts and checks from purchases, fees for accommodation in the hotel, fare, etc.

The rules for issuing subsequent money, as well as further considerations on the costs established by the procedure for conducting cash transactions in the Russian Federation. So, according to them, enterprises have the right to issue accountable funds not only by the staff of the main office, but also to branches not consisting on independent.

In addition, the legislation regarding sub-funded funds is established as follows:

• the issuance of money can be carried out by employees only with the purpose of paying the costs associated with the activities of the Company (for example, payment of a business trip);
• the person who received accountable funds is obliged for three working days, upon completion of the period specified in the application when issuing money, or from the date of arrival from a business trip, to report on the amounts spent by the company's accountant;
• employees of the Organization, who previously not submitted for the previous rates issued by him, cannot receive new funds.

With regard to the transfer of the money issued to a third party, the reporting person does not have the right to make such transactions.

The main reason for the issuance of accountable funds is the order of the Director of the enterprise. However, without the consent of the employee to receive money, the accounting did not have the right to write their employee.

To get travel or executive cash, accountable person needs to write a corresponding statement, indicating the amount, the term of use of money and information regarding the purpose of their issuance.

The application is compiled in free form, as there are no special forms to obtain accounts. An exemplary application will be asked by an accounting officer.

Total moments

The procedure for maintaining cash transactions is not a specific set amount that is allowed to be issued into account. The size of economic spending the organization determines independently depending on the type of their purpose.

The same applies to the terms of use of funds: Accounting establishes them in accordance with the order of the head of the organization. At the same time, if it states that the funds are issued, for example, for six months, the employee is not obliged to return them ahead of time or to make a monthly expense report.

Exception is a personal initiative, in other cases no one has the right to force a reported person to draw up advance report Before the expiration of the use of money.

Cash accountable funds issued by employees to pay for economic needs, reimbursement of gasoline purchase expenses or payment of travel in public transportare issued to a particular circle of persons. The list of data of employees is determined by the head of the organization and it is also approved.

Cash under the report for travel purposes are issued within the amount established on concrete enterprise. Determines the amount of the organization's management. If necessary, it can be enlarged.

The basis for issuing travel is the order of the head on the direction of the employee to the office.

If in a statement to issue an employee of an organization will not indicate the period for which he receives money, the cost of expenses will need to provide within three working days after their receipt.

Order and documents

The basis of the procedure for issuing accountable funds is to draw up an order of the higher management. Only on its basis, the accounting of the organization has the right to write off from the main account of the enterprise a negotiable amount for production costs. The order form can be downloaded on the Internet or make it in free form, an example of which also with ease to find on the Internet.

The order must contain such information:

• a list of persons who believe the issuance of accountants;
• staff posts;
• amounts assumed to be issued under the report;
• utilization of funds;
• date of submission of advance reporting.

All employees who believe the issuance of money for a further report should be obligatory To get acquainted with the order and put your signatures, thereby confirming the fact that they have read the order and agree to receive funds.

Also with these persons, it is necessary to conclude a material liability agreement and only after that they can be sent to the cashier to receive cash.

What documents are needed for registration of rates?

The legislation of the Russian Federation on the conduct of cash records is established a list of documents necessary for the provision of money upon issuance under the report:

• , containing the reason for issuing funds, as well as data on the initiator of the issuance and recipient (note is not needed if the initiator is the director of the enterprise);
• which amounts to and assures the head;

If the funds are written off from the organization's accounting accounts related to labor orders, then one of the following documents may additionally need to receive cash:

• travel certificate;
• book of registration of travel officers;
• working task;
• power of attorney for payment of expenses on behalf of the company;
• accounting book of existing powers.

Why basic goals

Substatement payments are manufactured in order to pay the cost necessary for the normal operation of the enterprise. These funds are issued both to employees of the company and contractors provided to organizations their services.

The legislation establishes a list of basic costs that the company has the right to compensate for accountable money.

So, the appointment of payment may be as follows:

• payment of office trips (business trip);
• housing employee at the expense of the firm;
• for the purchase of commodity values;
• executive expenses;
• payment of works and services performed for the organization;
• purchase of stationery and household accessories for the offices of the company, etc.

It is forbidden to involve accountable funds in the main process. monetary turnover Organizations: carry out major calculations between enterprises and private entrepreneurs. Maximum limitThat director has the right to write down a report for operations related to the increase in fixed assets, does not exceed 100 thousand rubles.

Deadlines

Mandatory condition of accounting payments - the presentation of the accounting report on the cost. It should be submitted after the expiration of the means, namely three days after its end.

The issuance of money in the account is carried out for the time that the company will indicate. Each enterprise independently determines not only the amount, but also the duration of the use of money under the report.

The fact is that the law does not provide for the specific period of return of the data. Organizations can give them, for example, both for three days and six months. For each employee, the Director itself determines the time of consideration.

Money under the report The company has the right to issue both employees consisting in their staff and contracting organizations. However, with the latter, there may be problems associated with submitting an advance report.

The fact is that there are often cases of hiring unfair contractors who know that not to be listed in the company and cannot be held with them any means, they simply do not fulfill obligations to present a report on costs, which is why problems arise in the company's accounting.

What to do in this case? To issue funds during the work of an enterprise that is not consisting in the state, follows only after the contractor signs paper liability to the company. Also, the management of the Organization for the purpose of reinsurance is entitled to make some changes to the contract, for example, to indicate that with a late submission of a report, the amount issued to the Contractor will accrue 1% for each overdue day.

In addition, issuing funds under the report, it is necessary to hold the following rules:

• when transferring money to the bank card, the accountant must specify the appointment of the payment, as the accountable;
• the application for funds should contain information regarding the form of issuance: cash or non-cash;
• instruct an employee regarding the fact that the funds received by them cannot be transferred to other employees, otherwise, when checking, not to avoid difficulties;
• do not write money without pre-drawn up accountable person Otherwise, the company will threaten a fine of 50 thousand rubles;
• money spent in foreign currencyWhen reported should be translated into rubles.

In the latter case, an employee for a more accurate cost count must have a document confirming the exchange rate, according to which he exchanged. If there is no such document, then accounting converts currency in rubles at the current rate of the Central Bank of the Russian Federation.

Nuances of the procedure

You can issue new accountable money only after an employee's advance report for previously received funds for expenses. If the employee has unlocked debts on this fact, then writing money to him, the company will break the cash discipline, which is punishable by a fine.

With regard to the submission of the report, it is carried out in writing. The legislation provides for a special form of a form to be completed, as well as a list mandatory documentsnecessary to present to prove the fact of the costs.

The advance report is handed over to the employee during three days from the date of the end of a business trip or the period specified in the application for issuance.

What you should remember

Require a report from the employee for the costs of the funds received, only if he received money for expenses in advance. If he spent personal money, which the company then reimbursed, issuing subsessions, then the advance report should not be filed. In this case, it is enough before issuing money to take a statement from the employee to compensate for expenses in the interests of the enterprise and documents confirming them: receipts, checks, overhead, etc.

If an employee does not present the relevant documents, then when checking the accounts will be perceived by the tax authorities, as an income and accrue NDFL.

With regard to the return of the remaining funds, then return the employee of them is entitled to any convenient way for it:

• cash in cash;
• on the account of the company.

However, in this case, there may be a problem with the bank itself. So, some financial institutions refuse to accept cash if the company issued them in electronic form.

To avoid this problem, listing the funds through the bank, you do not need to mention that it returns. Best indicate money like other arrivals, or cancellation court order, Return the balance of the tools to the employee and return the returned debt from wages.

Controversial moments and check

Often, when receiving and issuing subsessive means, problem points arise, to solve that need immediately and in place. Often, inexperienced accountants postpone their decision for later and discharge the need for the necessary amount that then ends with fines or dismissal.

The table below shows examples of controversial moments that arise quite often:

Cash from the cashier

In order for the company to make the issuance of cash under the report, it must have a cashier. For this reason, accountable money can be obtained exclusively through the cashier of the trading organization, which is special for such purposes.

Any amounts issued from the cashier be it a salary or funds for the expenses of the enterprise, stand out by employees on the basis of expendable warrantin which the following information is recorded:

• employee data that has received money;
• amount;
• special purpose;
• order number;
• term of use;
• date of issue.

The amount of accounting is determined by the director of the company, and it also removes the desired amount from the equivalent account of the enterprise. If there is not much money, they can be taken from the cash balance located at the checkout at the time of the employee's appeal.

Scheme for director

The issuance of accountants for the head of the company is carried out in the same manner as in the case of other employees. No features and privileges in obtaining expendable money under the report for directors law is not provided for, because they are the same employees of the company, like everyone else.

The procedure for registration, as in general cases, begins with the compilation of the order and writing the application. The only difference is that in the statement it is not necessary to write "Director LLC ...", it is enough to specify the name of the company and assure a document by signing and printing.

If tax audit It turns out the fact of issuing the director of accountants, but will not be discovered by the statements, the firm is facing a fine of 50 thousand for violation of the legislation regarding cash transactions.

Algorithm

To accrunet funds in the legislation, a certain order consisting of several stages was established:

• checking about debts for previously issued amounts;
• making a statement;
• registration of the expenditure order;
• wiring orders at the checkout;
• check box office.

The statement is written in free form addressed to the head of the enterprise and personally an employee who will be distinguished by money. It necessarily indicates the amount of cash and the term of use.

The expenditure order is issued by the chief accountant, the cashier or the management company. Signs it as an accountant or director, depending on which of them is in the workplace.

Before issuing funds, the cashier is obliged to check the resulting consumor, and also to make sure the personality of the accounting person by requiring a passport or other document.

After the cash book is recorded about the order received and issued to the report. Responsible for this process is an accountant or chief AccountantIf they are absent in the workplace, the Director contributes.

Reflection in Accounting

All cash spending firm are reflected in the accounting report. In addition, each financial operation has its own encoding installed Tax Code RF.

So, if the accountants were issued for stationery or household expenses or for payment repair work For the enterprise, then in the tax accounting report this operation It is carried out by 44-FZ - the federal lawrelated to the sphere of sales, services and work to ensure municipal and state needs.

Accounting wiring for the issuance of money under the report is made on the day of debiting funds from the company's total account. If the Tax Report does not specify the funds of the funds as accountable, then the FTS will take it for violation. In addition, a tax fee will be seized for obtaining this money from the reporting person.

All accounting reports of the enterprise are conducted in the program 1C, accountable funds are not an exception. In case of no return, the balance of money or the spent report on the time limits, the missing amount is reflected both on the loan - the calculation with accountable persons and the debit is shortage and loss.

In the future, the missing amounts are written off and entered into a program as a payment for staff or calculations for others. consumables. The expensive advance itself is held from the payroll account, which is also subject to accounting wiring.

On our forum, issues related to the issuance of cash under the report appear on our forum. To help novice accountants, we decided to make an algorithm to issue cash under the report, as well as to talk about how to act in ambiguous situations arising from work with "sub-manifiers".

Algorithm for cash issuing

Issue the employee's cash under the report may require, for example, in order to:

• purchases of commodity and material values;
• expenditures on a business trip;
• settlements under contracts that are concluded on behalf of the Organization.

The main document that establishes the rules for issuing funds for the report - this is the indication of the Bank of Russia from 11.03.14 No. 3210-in "On the procedure for maintaining cash transactions with legal entities and a simplified procedure for conducting cash transactions with individual entrepreneurs and small business entities" (hereinafter referred to ). To issue cash under the report in the general case, we recommend adhere to the following algorithm:

Step 1: Check for debt

Specify whether the debt is not listed on the report previously received by money. If for past amounts the employee has not been reported, then it is impossible to issue a new amount.

Step 2: Get a statement

The employee must submit an application for the issuance of funds for the report. Unified form There are no statements, therefore an arbitrary form can be applied. The text statements should be reflected:
- amount of cash;
- Duration of issuance.
The head must agree on the issuance of money and put its signature and date on the statement (subparagraph 6.3 of the instructions). Without an application, it is impossible to issue cash under the report (except in cases where a corporate bank card is instituted for calculations).

Step 3: Subscribe Cashier

After receiving the application, refer the expenditure order. Approved by the Decree of the State Statistics Committee of the Russian Federation of 18.08.98 No. 88.
The cash order may arrange (subparagraph 4.2 of paragraph 4 of the instructions):
- Chief Accountant;
- Accountant or other official (including cashier) defined in regulatory document, or official officer, individualwith whom a contract for the provision of accounting services are concluded;
- Head (in the absence of the Chief Accountant and Accountant).
The cash order must be signed by the Chief Accountant or Accountant. In the case of their absence, the leader (subparagraph 4.3 of paragraph 4 of the instructions).

Step 4: Pass the order to the cashier

Cashier checks the received order. If there are no errors, then after presenting a passport or another document certifying the person, the employee is issued cash (subparagraph 6.1 of paragraph 6 of instructions). The cash order is signed by the recipient and the cashier.

Step 5: Check the Cash Book

At the decorated order, the cashier must record in cash book. At the same time, records in the cash book are required with the data of the cash documents by the chief accountant or accountant (with their absence - by the head) and are signed by the person who carried out the specified reconciliation (subparagraph 4.6 of paragraph 4 of the instructions).

If there is no cashier in the company (employee, whose official duties include conducting cash transactions), then sign a cash order and issue cash can leader (paragraph 4 of instructions).

Advance report

The employee who received money must report on them, that is, to imagine an advance report. The report should be submitted within three working days from the day (subparagraph 6.3 of paragraph 6 of instructions, paragraph 26 of the "Provisions on Commanders", approved. Decree of the Government of the Russian Federation of 10/13/08 No. 749):

The expiration of the deadline for which money was issued;
- return from a business trip;
- access to work (for example, after vacation or illness, if the term of issuing money has hit this period).

The report should be attached documents confirming the costs (for example, commodity and cash checks).
The advance report is presented to the Chief Accountant or Accountant, and with their absence - to the head.
The person who is presented is an advance report, checks the target spending of funds, the availability of supporting documents, the correctness of their design and counting amounts. After that, the advance report is approved by the head. The deadline during which this report is verified, its approval and final calculation is established by the head (subparagraph 6.3 of paragraph 6 of instructions). After approval of the advance report, the accountable monetary amounts are made. However, it happens that the worker has spent less or more funds than received under the report. How to be in these cases?

Spent less

To accept the remaining money, the chief accountant should be issued and sign the receipt of the cash order, in which, in particular, reflects the returned money amount.

Spent more

After approval of the advance report, the head of the Organization's overalls should be returned to the employee at the expenditure order, whose details are entered into an advance report.

If money is not returned

If the advance report is not approved or the balance is not returned, then the money can be held from the salary (article 137 of the Labor Code of the Russian Federation). This follows:

• to obtain the consent of the employee to hold the relevant amount (if the employee does not agree to hold, you can recover money through the court);
• during the month from the date of the expiration of the period established to return accountable funds, to publish the order of the leader of the Organization of Holding (if you miss the term, then you will have to collect money in court);
• familiarize with the order of the employee (Letter Rostrud dated 09.08.07 No. 3044-6-0).

Ambiguous situations

Requirements for issuing money under the report are constantly changing. In order to prevent miscalculations in the work, today it is necessary to follow the indication of the Bank of Russia of March 11, 2014. However, the main mistakes are not committed because of ignorance of new legislation. The reason for them is rather in the habit of incorrectly perform one or another operation during the design of funds. Here we will talk about them in this article.

Error number 1. without applications

Funds are issued under the report without receiving an application on behalf of money. For example, companies need to urgently make notarial copies of documents in order to have time, an accountant simply issues funds without requiring an appropriate statement from an employee. Subsequently, no one also remembers such paper. However, the lack of an application is an error. According to clause 6.3. Indications No. 3210-y for the issuance of cash under the report on the costs associated with the implementation of activities, an expendable cash order must be issued in the form 0310002. Such paper should be prepared on a written statement of the accountable person, compiled in an arbitrary form and contains an entry on the amount of cash and On the period to which they are issued, the signature of the head and the date.

Error number 2. unspent money

Cash issued under the report, and not spent, should be returned to the cashier of the enterprise for a three-day period. The error will be if the employee does not do this. As well as if the means it returns much later or the expense will not be confirmed primary documents.

In the meaning of paragraph 6.3 of instructions No. 3210, the accountable person is obliged or to present an advance report or return the cash.

The director took money from the cash office of the company, but on the same day they returned them. The next day, the head took another 144,000 rubles. As a result, the Inspection attracted a company to justice under Part 1 of Article 15.1 of the Administrative Code of the Russian Federation. And the arbitrators agreed with her ...

To avoid mistakes, it is advisable to acquaint the employee in advance with the need to return the funds. This can be done if you give it to read internal documents Companies fixing the responsibility of the return of money issued under the report, or to register the relevant duties in the employment contract. Another way out of the situation is the preparation of advance from the couple.

If within the prescribed period, the employee has not returned the unspent accountable amount, then the employer needs to take measures to recover. For these purposes, in accordance with it, it has the right to keep the irrevocable advance payment from the salary, however, taking into account 20 percent limitations provided for, with each payment of earnings. Such a decision is made no later than one month from the date of the deadline established to return an advance, and provided that the employee does not dispute the grounds and the amount of retention (the letter of Rostrud dated 09.08.2007 No. 3044-6-0).

Error number 3. Previously issued

Companies and individual entrepreneurs may issue cash only by those persons who reported on previously issued funds. If the employee did not do, it would be a mistake to give him a new "batch" of money.

According to clause 6.3 of instructions No. 3210, the accountable person is obliged on time not exceeding three working days from the date of the expiration of the period on which cash issued, or from the date of employment, present the chief accountant or accountant (in their absence - to the manager) an advance report With the attached confirming documents.

Consequently, before issuing funds to the report, it is necessary to check whether the employee reported for the previous amounts, returned the unsighted funds.

This error often leads to judicial disputes. As an example, a resolution of the Ninth Arbitration Court of Appeal dated February 25, 2014 No. A40- 144835/13 No. A40- 144835/13 can be given.

However, calculations through corporate maps Not equal to cash settlements, but are recognized by non-cash, therefore the above rule does not apply to them (Resolution of the Ninth Arbitration Court of Appeal No. 09AP-10884/2013).

Error number 4. no advance report

In some cases, the advance report that is confirmed by the expenditure of funds may simply be absent in the company, for example, he has been lost. Another error is incorrect filling This document, for example, to such inaccuracies can be attributed: the lack of appointment of an advance; obligatory details of the report; discrepancy between the amounts of issued and actually spent funds, which are confirmed by primary documents; Lack of signatures of the accountable person and chief accountant.

1. title of the document;
2. date of its compilation;
3. the name of the company who has compiled a document;
4. the content of the fact of economic life;
5. the magnitude of the natural and (or) monetary measurement indicating units of measurement;
6. the position of an employee who committed a deal, operation and responsible for its design;
7. signatures.

The lack of an advance report or improper filling is a very common violation. In order to avoid this error, it is necessary to check the availability of the report, as well as its content. In order for the verification of documents to be carried out on an ongoing basis, it is advisable to appoint a person responsible for the audit of the document. They may have an accountant or a specialist of the internal audit service. Relevant responsibilities must be prescribed in with an employee.

Error number 5. Violated limit

The maximum amount of calculations in cash within the framework of one contract between legal entities, as well as between companies and individual entrepreneurs, is 100,000 rubles (indication of the Bank of Russia of 107.10.2013 No. 3073-from "On the implementation of cash"). Such a restriction is also applied if the accountant's accountable person contributes cash to the provider's cash desk.

However, spending on issuance by an employee of money under the report is carried out without taking into account the maximum calculation size.

The absence of the order is an error. To avoid it, you need to regulate in accounting policies issuance and design of this document. In addition, in the employment contract with an accountant, it is necessary to register clear responsibilities for issuing orders when drawing up funds for the report ...

Recall that the restriction was previously operated on the issuance of funds for the report (indication No. 1843-y). And such an error can be detected by the auditors for previous periodsAs part of the verification for three years. So while relaxing early.

If possible, carry out calculations by non-cash method. Calculations "alive" money is recommended only in case of extreme need, for example, companies needed pens or printer paper.

Error number 6. No primary documents

Any fact of the economic activity of the company must be confirmed by primary papers. However, often the firms such documents forget.

Article 9 of the Law "On Accounting" enshrines that the primary accounting document Must be compiled when performing the fact of economic life, and if it does not seem possible - immediately after its end. Expenditure funds must be confirmed documented. For example, check, receipt, act of acceptance and transfer, invoice, railway and airfares, payment orders.

In the absence of primary documents, it will be impossible to confirm that the funds are spent precisely on those objectives that are indicated by the employee in the advance report. This will definitely pay attention to officials during the revision.

Error number 7. Only a check

When paying for goods (works, services) in cash for documentary evidence of expenses, along with cash check Other primary documents are needed, testifying to the relationship of incurred costs of enterprises aimed at receiving income. Such clarifications are given in the letter of the Federal Tax Service of Russia dated June 25, 2013, EF-4-3 / [Email Protected]

Therefore, the accountable person is not enough to take only a check in order to confirm that expenses were carried out on corporate goals.

To avoid controversial situations, it is necessary to register in the local act, which documents are confirmed by costs, as well as instruct employees, which papers they must collect.

Error number 8. There is no cash order

Taking a claim with an accountable person on issuing funds for a report, an accountant may forget to write a cash order. However, the form of such a document is even approved documented. According to clause 6.4 of the indication of 3210-y, the issuance from the office of a legal entity separed division The cash required for cash transactions is carried out in the manner prescribed by the legal entity, according to the consumable cash order 0310002.

Thus, the lack of a order is an error. To maintain it, it is necessary to regulate in accounting policies issuance and design of this document. In addition, in the employment contract with an accountant, it is necessary to register clear responsibilities for issuing orders when making funds for the report.

Error number 9. Accrual of NDFL

If the worker did not return the money, these funds are treated as its benefit. However, there may be a situation where the employee did not return the cash as a result of forgetfulness. Or, for example, he really spent money, but did not report on them, as he left for a business trip.

The Ministry of Finance believes that the taxable benefit may arise in connection with the forgiveness of debt. In one of his letters, specialists of the department indicated that the employee will receive the right to dispose of the debt to the funds and it will have a taxable income (the letter of the Ministry of Finance of Russia dated September 24, 2009 No. 03-03-06 / 1/610).

The limited amount of calculations in cash within the framework of one contract between legal entities, as well as between companies and individual entrepreneurs, is 100,000 rubles ...

However, the courts disagree with a similar position. The arbitrators believe that as long as there is a possibility that the employee will report, there is the possibility of holding unused amounts (since it has not expired of limitation), the funds issued should not be recognized as an employee's economic benefit (Decree of the FAS of the Volga district dated 04/01/2013 No. A55-15647 / 2012).

Often, citizens face the concept of "issuing money under the report".

Not every one knows what it is and how it is determined.

To get acquainted with the procedure for issuing money under the report costs every accountant and other individuals.

What does it mean to issue money under the report, what a need can be in this

Accountable days are financial resourcesissued an employee for expenditures that are aimed at the organization or entrepreneur.

They may be economic and travel costs.

The issuance of money under the report is performed by the preparation of the expenditure cash Orders .

This is done on the basis of written statement(Fig. Right), created in arbitrary form by an accountable person.

Employers need to be remembered that it is prohibited to produce the procedure under consideration in the event that the employee did not provide previously agreed obligations to carry out operations.

It is worth noting that the statements of employees and the head are compiled using different forms.

What is regulated by the issuance, deadline and amount

Cash can be issued under the report to employees for the following purposes:

• acquisition of commodity values;
• spending during the period of stay on a business trip;
• the implementation of settlements under contracts concluded on behalf of the enterprise.

Basic A document that regulates the issuance of money under the report and establishes the rules for conducting this procedure, this is the indication of the Bank of Russia, which indicates the procedure for the implementation of JUR's cash transactions. persons.

Also, this procedure extends to private entrepreneurs. In accordance with this indication, entrepreneurs need to adhere to the following procedure procedure:

1. checking the existence of debt from the employee;
2. obtaining a statement;
3. registration of the expenditure cash order;
4. transfer of warrant to the cashier;
5. check box office.

If the organization has no employee who is responsible for conducting cash transactions, this procedure should be engaged directly head.

Head of Organization or individual entrepreneur Independently decides on the timing and the amount of funds issued in the report.

This part of the implementation of the procedure limited russian legislation. The amount of the issued means should not exceed 100 thousand rubles.

It should also be borne in mind that the timing and amount should be prescribed in the statement of the accountable person and are confirmed by the signature of the head.

Cash must be spent during established Laughter or returns Enterprise within three days By its expiration.

If the deadlines are not established, the procedure must be carried out within three days after receiving money under the report.

What documents are needed

Receiving money in the report by an employee is carried out by submitting it to the appropriate statement addressed to the head.

Law not installed special form statements, so it is created in arbitrary form.

In mandatory in the text, you must reflect the following information:

• cash amount;
• deadline for money;
• the date of the application;
• signature of the head or other authorized person.

In accordance with subparagraph 6.3 Indications of the Bank of Russia The head must coordinate the conditions for issuing cash to employees and confirm their consent to the signature.

It is forbidden to issue money to employees of the organization without an appropriate statement. An exception to the rule is situations where the company has a corporate bank card.

After signing the application, the supervisor will need to issue a consumable cash order. Resolution of the State Statistics Committee of the Russian Federation of 18.08.98 No. 88 is established Shape of the co-2 order.

In accordance with subparagraph 4.2 of paragraph 4 of the instructions, the checkout of the cash order is available:

• chief accountant organization;
• other officialshaving authority to conduct such a procedure, which is indicated in the administrative documents;
• individuals who under the contract with the enterprise provide accounting services;
• leader, if other authorized persons are absent.

In accordance with subparagraph 4.3 of paragraph 4 of the Bank of Russia's instructions, the cash order must be signed by one of the above.

The procedure for issuing money and reporting

Cashier enterprise should produce check Received orders. In the absence of errors, the employee is issued an established amount of funds after presenting it to a person certifying the person.

The procedure is completed by the signature of the cash order by the cashier and employees.

Cashier must also record cash book According to the previously decorated warrant. In accordance with subparagraph 4.6 p. 4 instructions, It is necessary to verify the documents.

A person who holds this procedure must put a signature as confirmation of data reliability.

For absence of cashier In the organization, his duties have the right to execute the head.

The employee who received funds under the report undertakes to submit an advance report. It must be compiled within three days after:

• expiration specified in the application;
• return from a business trip;
• if it was not possible to pass it in a timely manner as a result of a disease or vacation, then after going to work.

TO Report An employee must attach documents that indicate feature Finance spending. They can be, for example, commercial cash checks.

To present a report to authorized employees of the organization or its director.

The person who received a report from the employee must verify the target spending of funds, the presence and correctness of drawing up documents, compliance with the timing and counting amounts.

Then the advance report should be approved by the head.

At the end of the procedure performed write-off Accounting amounts of money.

Nuances in case of issuing director

After changing the rules for receiving money under the report, the procedure has been significantly simplified. However, the director of the enterprise should also make a statement if necessary to fulfill economic and other operations.

This is explained by the fact that the company has a similar employment contract with both the head and workers.

The application on behalf of the director has some differencesHowever, it is also drawn up in arbitrary form. In it, the head refers directly to the company.

In some cases, the Director does not indicate the purpose of the report under the report, but this should not be done to avoid problems. You should also specify the time and amount of money.

Formulations are different from standard application: It looks like the head approves the issuance of funds to himself. At the end of the director puts the date and signature that will be resolved.

Common errors in the procedure

In the process of issuing funds for a report, serious errors are often allowed. The most common of them:

• Lack of application. This leads to conflict situations, as receiving and spending is not evidenced.
• Availability unspecified funds. Money that was not spent should return to the enterprise in a timely manner.
• Availability of debts from an employee for previous transactions. As mentioned earlier, issuing money to the employee again before fulfilling the obligations provided for before, prohibited.
• No advance report. It leads to disputes, as it is impossible to prove the fact of spending of funds or returns. Quite often this document is simply lost.
• Incompretation of the procedure and the exceeding limit. In order to avoid this error, it is necessary to clearly register all its terms in the organization's accounting policy.
• No primary documents. The activities of the enterprise of any type should be confirmed by the relevant primary documents. If they are lacking, it is impossible to prove the expediency of spending money.
• The presence of only a check as a confirmation document. The employee must have documents indicating the availability of the bond between the purchased goods and services and the needs of the company in these transactions.
• Lack of cash order. It should be issued by an accountant, which requires an appropriate indication in the employment contract concluded between him and the organization.
• Accrued NDFL. Money amount NDFL will be taxed if the employee did not return it, accordingly, receiving benefits from this.
• Weight of currency legislation. The issuance of funds in foreign currency is prohibited by law. Exceptions are cases where the employee goes on a business trip abroad.

Required accounting wiring

Cash issuing a report under the report is issued using wiring D71-K50 With an indication of the operation, "the employee issued money under the report".

After reading how the issuance of money is made to employees under the report, managers and accountants of the enterprises will be ready for this procedure. It is no less useful to know which errors can be made at the same time, which will avoid them.

We bring to your attention a cognitive video on the topic of what typical errors Current accounting with accountable facilities.