71 Account accounting balance. Accounting for calculations with accountable persons. Accounting accounts

The account of 71 accounting is an active-passive account "Calculations with accountable persons", serves to take into account the accountable amount issued and the return of unspent amounts. At enterprises, employees may allocate funds to the report on business spending, to buy materials or travel expenses. Consider how to keep accounting calculations with accountable persons and examples of accounting postings on account 71.

The account 71 is active, therefore, the balance of the account can be both debit and credit.

• According to Dt account 71, the amounts of funds received by the employee are reflected;
• According to CT account 71, cash spending is reflected.

Analytical accounting on the account "Calculations with accountable persons" is carried out for each accountable person separately.

Procedure for issuing

Under the advance report is allowed to issue money only to employees of the enterprise. Accountable amounts are issued in cash from the cashier or transferred by non-cash by a bank card.

The main rule when issuing money so that the employee reports to the accountable amount received. At enterprises, as a rule, they are consolidated by the order of those who have the right to receive funds to report, since they are subject to a material liability agreement:

When paying money to the accountable person should follow the rules:

• Control the presence of a balance at the accountable person (according to the case of the system bu). Base: P.6.3 Instructions of the Central Bank of the Russian Federation No. 3210, which indicates that it is forbidden to issue funds to the subsection of an invertible employee for the previous amount obtained.
• Get a written statement of the employee in an arbitrary form, with a reflection of the main details: the purpose of obtaining, the required amount, the term of the report, the date. The application should depend on the head of the company or an authorized person.

A 3-day period is set when the employee must report on the accountable amounts received, return funds to the cashier and submit a report. In case the employee has not reported to the prescribed period, then the amount received from the employee's income and accrual NDFL (Article 137 of the Labor Code of the Russian Federation). Wherein:

IMPORTANT: Holding from an employee can only be performed on a written application and no more than 20% of the wage (Article 138 of the Labor Code of the Russian Federation).

If the debt (especially a large amount), for a reporting person for a long time, is registered for a long time, then the tax inspector when checking may retrain such payment in the loan or to consider it in income (paragraph 3 of Article 137 of the Labor Code of the Russian Federation) and detach the NDFL.

The maximum amount of issuing a law is not provided to the report, but it is worth considering if the employee is calculated with counterparties on behalf of the enterprise, then at one contract you can pay no more than 100,000 rubles.

Advance report

All cash costs employee reflects in the advance report. An employee can spend accountable amounts for the purchase of goods, materials, OS, NMA, payment of the economic needs of the company.

The scheme presents the types of expenses on account 71 and primary documents that should be applied to the advance report:

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If an employee has an overruns on accountable amounts, that is, the employee has spent its personal cash, the enterprise has the right to compensate it subject to the established procedures.

Examples of standard wiring 71

Consider practical examples with wiring 71 on issuing, spending and returning accountable funds.

Example 1. Reimbursement of overpowering on the advance report - wiring

Officer Romashka LLC Ivanov I.I. The funds are highlighted in the report in a non-cash form in the amount of 2 500 rubles. (on the bank card) to acquire stationery. In fact, Ivanov I.I. spent 2,840 rubles. The actual expenses were drawn up an advance report and the reports were applied to the report (sales receipt). Experience of funds on the advance report amounted to 340 rubles. Cash were enrolled by Ivanov I.I. on a bank card.

Increased Romashki LLC formed 71 accounts:

Example 2. Return of accountable amounts on the advance report - wiring

Between Romashka LLC and Vasilek LLC, a contract for the provision of transport services in the amount of 7,200 rubles is concluded., Incl. VAT. To pay for services under the contract Worker LLC "Romashka" Ivanov A.B. I received a sum of 7,500 rubles in the summary. After the calculations with LLC "Vasilek" Ivanov A.B. Passed the advance report, and the balance returned to the cashier.

Accountant LLC "Romashka" formed wiring:

Example 3. Accounting Wirings on Commandable Costs

Worker Vasilkov I.I. Posted on a business trip for 3 days, the amount of 20,000 rubles is issued to the summary. Daily compile 2,000 rubles.

Upon return, it gives an advance report with attached acquittal documents:

• Railway tickets worth 8,000 rubles, including VAT 1,220 rubles, isolated a separate line.
• The account of the hotel on the laying of strict reporting by 5,000 rubles, incl. VAT 763 rub. VAT is also highlighted by a separate line.

Reflection of travel expenses 71 in the wiring:

Account account 71 is the account that accounts for settlements with the company's employees who received money under the report. About what is the features of accounting on account 71, what his debit and credit balance speak and what information allows you to see the operating statement, we will talk in this article.

Operations that are reflected in account accounting 71

The account 71 in the accounting department is intended to reflect the settlements of the company with accounters, i.e. with persons who received money under the report from the company to pay any needs.

These expenses include:

• purchases of the TMC;
• payment of works or services;
• the costs associated with business trips.

Reporters can only be faces working in the company under an employment contract or under the GPA. The issuance of money under the report can be carried out on a permanent basis or in a one-way manner.

The list of employees receiving money is regularly approved in the order of the head. It also indicates the period for which the employee is issued by the company's money. For one-time receipt of money, the employee needs to write a statement with an indication of the amount and the deadline for which it is required.

The employee received money, in accordance with paragraph 6.3 of the instructions of the Central Bank of the Russian Federation "On the procedure for maintaining cash transactions" from 11.03.2014 No. 3210-y, must report on costs no later than 3 days after:

• the deadline for which money was issued;
• completing a business trip;
• termination of disability;
• release from vacation.

The accounting operations 71 "calculations with accountable persons" are conducted in accordance with the requirements of the accounting account plan approved by the Order of the Ministry of Finance of the Russian Federation of 30.10.2000 No. 94n.

Account 71 active or passive?

To understand whether the account is 71 active or passive, it is necessary to figure out what the wiring reflected on it is shown.

Accounting account 71 is a synthetic account whose analytics is conducted for each accountable amount. It can have a loan and debit balance as in analytical accounts, as in account as a whole. Therefore, the account 71 in accounting is classified as active passive accounts.

At the same time, in essence, this is an active account. After all, it shows the calculations with employees in the amounts obtained to pay for the needs of the company, and not at all calculations on the "hidden lending" of the organization of its employees in the form of payment for industrial and economic costs.

In the preparation of the accounting statements of the balance of settlements with accountable persons on account 71 shows the deployed.

The debit balance of 71 accounts is shown in short-term receivables on line 1230, and credit - as part of short-term payables, which is shown in line 1520.

Small enterprises that have the right to keep records in a simplified manner in accordance with clause 4 of the Law "On Accounting" from 06.12.2011 No. 402-FZ, reflect loan residues in line 1230 "Financial and other assets", and credit balance - in line 1520 " Accounts payable".

What shows the debit of account 71?

The debit of account 71 shows the issuance of funds to employees in correspondence with accounts reflecting money records:

• Dt 71 CT 50 - the employee issued funds for announcing from the cash register;
• Dt 71 CT 51 (52) - the employee is transferred to money from the settlement or currency account of the company for travel expenses,

accounts 50, 51, 52 - accounts on which funds are monitored.

The operation shows the advance payment of the expenses committed by the employee in the interests of the company. Such operations are reflected in the left side of the front side of the advance report. The debit balance of 71 accounts folds from the cash remaining in the hands of the sub-manifes.

What does the account loan 71?

Account 71 account shows the costs committed by the accounting program for the needs of the organization. At the same time, in the debit side of the wiring, accounts are indicated on which the costs of the acquisition of TMC, services, etc. They show what goals have been spent money received under the report:

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• Dt 10, 11, 41 kt 71 - TMTS is credited, paid by the subproductive;
• DT 19 Kt 71 - adopted to account for VAT suppliers;
• Dt 76 CT 71 - the services of a third-party organization are paid;
• Dt 20, 26, 44 CT 71 - reflects the costs of costs associated directly with the needs of the main production, general economic needs, or with the sale of goods;
• Dt 50 (51) CT 71 - the accounting program returned unused money to the cashier or the company's current account,

• accounts 10, 11, 41 - accounting accounts of material values;
• score 19 - "VAT on acquired values";
• accounts 20, 26, 44 - accounting accounts for basic production, economic needs or sales of goods;
• account 76 - "Calculations with other debtors and creditors".

These wirings on account 71 are made after submitting an accountable face of the advance report and are reflected in the right table of the front side of the advance report.

The credit balance of the account shows the availability of recalculation from the accounting program.

Wiring and Accounting for non-return accountable amounts

The amounts that are not accepted in time are shown on the loan 71 accounts in correspondence with the 94 score of the "shortage and loss of value damage":

Dt 94 CT 71 - Write off the amount of non-returnable amounts for shortages.

After that, depending on the circumstances, such amounts may be reflected in the composition:

• holding from wage worker - Dt 70 Dt 94;
• other calculations with employees - Dt 73 Dt 94.

An unspent amount of accounts can be held from the employee's wages only within one month after the date, which should be returned to the advance (Article 137 of the Labor Code of the Russian Federation). Holding is done on the basis of the written order of the head with the consent of the employee.

In all other cases, this amount refers to other expenses with an employee.

NOTE! According to Art. 138 TK RF The amount of deduction cannot exceed 20% of the payroll employee paid.

What can show a revolving statement on account 71?

The operating statement of the account 71 allows you to see the process of forming residues on a synthetic account in the context of its analytics.

Analytical sign (subconto), according to which the statement is built, accountable persons are held.

The ruble salty statement is formed for a certain period of time and allows you to check:

• incoming and finite debt accountable persons in front of the organization;
• incoming and finite debt of the company before employees;
• amounts received under the report;
• amounts for which accounting reporters reported.

It consists of 7 columns:

• the first indicates the account and its analytical sign;
• in the 2nd and 3rd - balance at the beginning of the period;
• in the 4th and 5th - debit and credit turnover of account 71;
• in the 6th and 7th - balance at the end of the period.

For each table column, a separate final result is displayed.

Example of filling the operating station

The subsection of Simonova C. As of April 1, 2018 there is an overrun of one amount obtained by the report, in the amount of 1000 rubles. and debt on the second in the amount of 5000 rubles. The report period on it has not yet come. Amounts are reflected in the initial residues.

In the second quarter of Simonov S. received 1000 rubles from the cash register. (debit revolution) and compiled an advance report on the second sum in the amount of 4500 rubles. (Credit turnover).

After that, the other accountant Vasilyev A. received an amount on the province - 2800 rubles. (Debit turn).

Now the final balance in the statement will take the form:

Simonov S. - Finite debit balance: 500 rubles.

Vasilyev A. - The final debit balance: 2800 rubles.

Accounting for calculations with accounting services The company leads using subaccount 71.01 "Calculations with accounting on rubles".

NOTE! To receive a new money amount, the employee may fully calculate the previous one.

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The account 71 reflects the calculations between the organization and accountable persons. The debt of the account shows the amounts issued to pay for the needs of the company, and on the credit of the account reflects paid goods, work, services. For clarity of control of the movement sums on account, the operating statement is used.

An accountable person is called the employee of the enterprise who has received cash from the company's cashier to pay for production or commercial expenses. The relationship between the Organization and employees on cash transactions regulates the indication of the Central Bank No. 3210 of 11.03.2014. To control the operations on the movement and balances of cash received by personnel, an account was approved in accounting 71 - "Calculations with accountable persons".

Account Characteristics 71.

Active passive account 71 records the loan produced by workers spending, and their debit payment. Synthetic accounting shows total amounts of revolutions and remnants of personnel relationships with an organization in terms of production costs, and analytical registers specify information.

Analysis of the account 71 is organized for each amount for compliance with the legislation, which is given to three days (clause 6.3 of the instructions) for the report for the money received. Travel officers begins after arrival, from the field operating on the ground - from the date of the expenditure cash order. According to the information content, 71 "settlements with accountable persons" is a register of material accounting and before admission to the accounting department of documents containing information on the consolidation of released funds, to issue the following amount to the employee is prohibited.

Accounting policies approved in the organization defines what will be 71 account: active or passive. If it is established that expenses are paid after their commission, the residue will be constantly credit. This option is applied by organizations in which personnel waste is characterized by small sums and episodicity. The operating statement of the 71 account 71 has a debit total if the accounting policy provides for expenditures. Preliminary issuance of money to employees is practiced by enterprises whose activities are related to frequent, long-term business trips or permanent procurement for cash.

With an active-passive method of organizing settlements with personnel, the account diagram 71 is built in the following order:

71 Accounting account is the registration of accounting information not only on cash transactions, but also on non-cash transfer to personal bank cards of employees or corporate maps. Calculations with employees through financial institutions do not fall under the control of the instructions of the Central Bank No. 3210 of 11.03.2014, since the sch. 71 will not correspond with 50 "Cashier". Therefore, there is no responsibility for compliance with the 3-day term for the report for the funds received and the restriction on the issuance of money that has not reported to the employee.

Wirings on account 71

Typical operations for registration of calculations with accountable persons regulates the order of the Ministry of Finance No. 94n as amended by 08.11.2010, consolidating the legislative plan for accounting accounts. According to the paragraphs of the document 71, accounting account is a register containing information on the relationship with personnel on funds issued by them under the report on administrative and economic, travel expenses. The loan reflects the amounts used:

• Material costs for production - correspondence from 07 ,,, 15 ,,0-29, 41 ,,,;
• Return of unspent means - correspondence from 50 ,,,

The debit of the account 71 shows how to employees issued funds - through the cashier (50), the bank (51, 52, 55) or they were obtained from third-party organizations (76). Provided personal transfer of accountable amounts between employees. Currency currency determines subaccount 71 accounts: ruble 71/01 and currency 71/02.

The instructions for account plan provides for typical correspondence to systematize a single approach of enterprises to accounting. The absenting correspondence of account 71 is administered by the organization independently subject to the rules of instructions. Example - ruble operations on advance payment by supplier or reflection of the input VAT: Credit 71 1 account with debit 60 1 "Calculations with suppliers" and 19 3 "VAT when purchasing a MPZ".

By order of the company's head, the period is established on which accountable funds are issued. Exceeding the time of staying in the hands of cash personnel is qualified as a shortage - wiring 71 accounts are formed in correspondence with 94. After clarifying the circumstances, the amount will be deducted from wages according to statements of employees or relate to financial results when the return is impossible.

Analytical account accounting 71

Monetary checks are organized for each employee who receives funds to pay for production, commercial expenses. Depending on how the accounting policy of the enterprise 71 is appointed - active or passive, information is analyzed by the type of residues. Debites are monitored by the date of receipt in order to prevent re-issuance of cash and revisions for the timeliness of the provision of advance reports. According to the credit of account 71, the calculations with accountable persons are monitored to obtain accurate information about the company's debt to employees and the planning of its repayment.

Synthetic and analytical accounting of the amounts issued by employees, or the debt of the enterprise in front of them is reflected in the card. The appearance of the register varies depending on the accounting program used.

Sample account card 71 for the period from 01.07.2017 - 07/10/2017:

In almost every organization, money is issued to employees to a report on the purchase of materials or as travel, for accounting for these operations and serves 71 "settlements with accountable persons".

Recall that until 2015, it was possible to receive money under the report asked by the order, now any employee of the organization can take the report, the main rule when issuing money so that he reports to last accountable amount.

The account 71 is active - passive. I wrote about the differences between active and passive accounts.

Let me remind you, the balance on a passive account can only be on the loan, according to the debit only only. And according to active and passive accounts, the balance can be both debit and credit.

What to reflect on the debit and credit account 71?

Let us offer this rule to account 71, what does this mean if the employee has taken funds, but they still did not spend, then he has a debt to the organization for this amount, i.e. The receivables arises, the balance of 71 will be at the debit.

If the employee took the amount of the amount and did not meet it, and I spent 300 rubles more, the organization will have to reimburse him 300 rubles, and this debt will find its reflection on account credit 71.

Example.

An employee of the organization took 5,000 rubles from the cash register for a report on the purchase of building materials. 1) Wiring D - 71 K - 50.

2) An employee bought materials on 4000 - d - 10 K - 71.

The balance of the account 71 debit, i.e. An employee must us a thousand rubles. 3) He gives 1,000 rubles to the box office. - Wiring d - 50 K - 71. Salo is not.

We will make an airplane on account 71 based on the example.

The accountant must compile an advance report, which reflects that the employee has spent accountable amounts, the document is signed by the cashier, ch. accountant and director or other approved persons.

To obtain cash under the report, the employee must necessarily write an application for the name of the director. The director should write to the statement, what amount should be issued and for how long.

Typical wiring in account 71 "Calculations with accountable persons"

These are the main standard wiring, in the economic practice you will have to use subaccounts, for example, to gain gasoline, you need to make a wiring d 10:03 to 71 to gain building materials d 10.08 to 71 and so on.

Accounting - one of the most accurate theoretical and applied sciencesThrough which in full compliance with the legislative norms, any, the lowest movement of cash and non-cash money, goods and other material values \u200b\u200bis reflected. The origins of ordered accounting go into deep antiquity, over the centuries, the system was improved. The greatest development of the accounting was received in England and Italy.

Russian financiers of various levels today are used by a strictly regulated billion plan, which is approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

Definition

Account 71 is one of the most widely used In the implementation of accounting operations of operations. Account quotes 71, which is called "Calculations with accountable persons" or "calculating accountable amounts", is used to reflect data on the means that are issued from the cashier and is obtained by an employee of the economic entity.

Money issuance tasks next:

• implementation of economic and operating activities;
• carrying out small-winding purchases of goods;
• providing travel and executive expenses.

In most cases, the need to issue funds arises when implementing an employee of the tasks assigned to the leadership, to implement the direct activities of the organization.

The feature of the essence of the account 71 is that the amount issued does not go into the ownership of the accountable person, have a strictly targeted purpose.

That is, an employee of the enterprise has the right to spend money only on the goals that the manager put, and also if they are a production necessity. If the balance of the amount received in the summary of the sum he is returned to the cashier.

An important point is compliance with cash discipline Regarding operating cash. After full fulfillment by an employee of the task, it is necessary to provide a full report on the consumption of funds received during three working days.

Otherwise, if for any reason is violated or the report is not provided at all, similar amounts are regarded by the modern Tax Code of the Russian Federation as individual income and are subject to taxation in aggregate with other employee incomes in accordance with Art. 137 TK RF. Holding not used and not returned funds is made on the basis of Art. 138 Tk of the Russian Federation after submitting a written statement and within up to 20% of wages.

The modern regulatory framework of Russia does not regulate the period of issuing accountable funds, these moments are negotiated by the organization's internal documents. As accountable amounts, money can be issued exclusively to employees of the enterprise.

Debit and Credit

Account 71 refers to category active passive. This feature is associated with the moment that the remains in the account may be debit and credit:

1. Dt 71. Reflects the amount of funds issued from the cashier and received by the employee.
2. CT 71. Shows money consumption confirmed by documents attached to the advance payment.

The money after the head of the head is issued both from the cash register, and are transferred from the bank account on the plastic card. The main rule is to obtain a report on the use of previous scope, only after that a new amount is issued. To simplify the systematization of the accounting of the person who can receive money for economic costs, fixed internal order By organization and with them a special document is signed - a contract of liability.

Characteristic

The information content of the account determines this account as a register of material accounting of funds. The order "On the accounting policy of the enterprise" regulates the features of accounting 71 - according to the active or passive side.

1. Saldo loan. The episodic use of a small volume report at enterprises with modest turnover allows you to pay for the costs after their accomplishment.
2. Balance debit. Management elects the policy of preliminary issuing money. Advance is the most convenient option for enterprises where frequent, long business trips are practiced or constant large-scale purchases for cash.

For each reporting on the enterprise leads deployed analytical accounting in the incision 71 accounts. If analytical accounting records specific revs on each individual employee, due to synthetic accounting, the total volume of revolutions is reflected, the remains characterizing the relationship between personnel and the organization in the field of industrial expenses.

Cash discipline lies in next:

1. Commanded employees are reported on the day of arrival if it happened during working hours. In other situations, the Legislation shall hold three working days for the report - the indication of the Central Bank of the Russian Federation No. 3210 of March 11, 2014 in paragraph 6.3.
2. The staffing staff at the workplace constantly must report from the moment of receipt of money on the expense of the cash register or the receipt of funds to the card.

Correspondence

From how correctly, each wiring is made, further depends on the compliance of the general synthetic accounting, the formation of a balance and tax reporting. Accounting theory is expected to correspondence 71 in certain accounts, both on the flow rate and loan.

Debit - 50 "Account Account", 51 "Settlement Account", 52 "Currency Account", 55 "Correspondent Banking Account", 79 "Outdoor Economic Calculations", 91 "Other income and expenses".

Credit - accounts, 10, 11, 15, reflecting settlements on operations with material values, OS, non-current assets. Production section - 20, 23, 25, 26, 28, 29. Category of product accounting - 41, 45. Accounting for money in various form - 50, 52, 55, calculations are reflected in SC. 70, 76, 79. Closing the revolutions and the removal of subdivision results is carried out on accounts, 97. The deregulation of profit or loss is carried out on the credit side of the account 99.

Double recording must be adjacent to the instructions for using the accounts plan.

Wiring

Active passive account 71 corresponds to a certain list of accountsreflecting operations inherent in this part of the company's activities. First of all, these are cash accounting accounts (50 "Cashier") and non-cash (51 "bank"), as well as material accounting for goods, services, production - 08, 10, 20, 26, 44. Correspondence for any accounting activities reflected in the main registry - the magazine of accounting operations, which has next form:

Calculations with employees are held in the following way.

• the amount of debt of employees in front of the enterprise;
• the amount of the company's debt to staff;
• removed by debit and credit parties are derived;
• deployed balance is displayed on the end of the reporting period.

Turnover balance sheet

In the filling on the accounting of advance reporting there is also certain features. It can have a balance of the debit side, when an accounting policy at the enterprise is issued an extent of advances on expenses provided for by law. The loan residue is practiced under the final calculations with the "existers" according to the scheme: consumption - Advance Report - Money issuance.

In connection with the peculiarities of operations, the experienced accountant or the head of the financial service is usually advanced by advance reports.

The formation of AD in 1C is presented below.