Who is the accountable person in the company. Registration of the operation for the issuance of funds for the report. An example of filling out an advance report

Accountable persons are called employees of the organization who have received cash advances for travel expenses and for business needs.

A business trip is a trip of an employee on the order of the head of the organization for a certain period of time to another location to carry out a business assignment outside of Aiecra PERMANENT work.

A business trip of a person whose permanent work is of a traveling nature or protest is not considered a business trip.

on the way, as well as the direction of the employee to festivals or shows of amateur performances.

The term of the business trip is determined by the managers. Business trips of workers, managers and specialists sent to perform installation, commissioning and construction works must not exceed one year. The maximum duration of a business trip to ministries and other state executive bodies is five days, excluding travel time. Extension of this period is allowed in exceptional cases, but for no more than five days with the written permission of the head of the management body to which the workers are posted.

In the travel certificate, notes are made about the days of arrival and departure from the place of the business trip. They determine the actual time spent at the place of the business trip. If an employee is sent on a business trip to different settlements, marks of one arrival and day of departure are made at each point. The day of departure on a business trip is the day of departure of a train, plane or other vehicle from the place of permanent work, and on the day of arrival - the day of arrival of the specified vehicle at the place of permanent work.

If the employee is specially sent for activities on weekends or holidays, compensation for work on these days is made in accordance with applicable law. For business trips to a location from which a posted worker can return daily to his place of permanent residence, per diems are not paid. The question of whether he can return from a business trip to his place of permanent residence on a daily basis is decided by the head in each specific case.

If a posted worker falls ill, he is reimbursed for hiring expenses on a general basis living quarters(except for cases when the traveler is on inpatient treatment) and are paid per diem for the entire time until he is able, for health reasons, to start fulfilling his official assignment or return to his place of permanent residence, but not more than two months. The temporary incapacity for work of the posted worker, as well as the inability for health reasons to return to the place of permanent residence, must be documented. Temporary disability allowance is paid to a posted worker on a general basis for the entire period of disability.

The posted workers retain their place of work (position) and average earnings, including the time spent on the way. He is also reimbursed for the cost of renting a dwelling and for travel to and from the place of business trip, and is paid a daily allowance. Travel expenses are reimbursed in the amount of the cost of travel by air, rail, water and road common use(except taxi), including insurance payments on the state compulsory insurance passengers on transport, payment for services pre-sale travel Ftbix documents, expenses for the use of bedding on trains.

The posted worker is paid the cost of travel by public transport (except for taxis) to the station, pier, airport, if they are outside the line settlement... The travel expenses of a posted worker in a soft carriage, in cabins paid according to ί-IV groups of tariff rates on ships of the sea fleet, in cabins of categories I and P on ships of the river fleet, as well as on air transport on a Ї class ticket, are reimbursed in each separate case with the permission of the manager upon presentation of travel documents.

The rates of reimbursement of expenses related to a business trip (except for the costs of travel to the place of business trip and back) are standardized for employees of ministries, other government agencies executive power, government organizations* located on the territory of Russia, established by the decree of the Government of the Russian Federation,

During the stay in a foreign business trip, per diems are paid;

When driving through the territory Russian Federation- v Russian rubles according to the norms established for business trips on the territory of the Russian Federation;

When traveling through a foreign territory and during a stay in a foreign territory - in foreign currency according to the norms established for business trips abroad.

In cases where workers sent on a short-term business trip abroad, during the business trip, are provided with cash expenses in foreign currency at the expense of the receiving party, the sending party does not pay per diems to these lindens,

If an employee is on a short-term business trip abroad for more than 60 days, per diem allowances are paid starting from 61 days in the amounts established for employees of foreign missions of the Russian Federation during business trips within the state where the foreign institution is located.

Employees who have gone on business trips abroad and returned to Russia on the same day are paid per diem in foreign currency in the amount of 50% of the norm.

When an employee is sent on a business trip to two or more countries, the daily allowance for moving from one country to another is paid in the amount of 100%, as a rule, in the currency and according to the norms of the country to which the employee is sent.

Travel to the place of business trip by air, rail and water, including airport taxes, insurance and commission fees, is paid according to class II tariffs (on airplanes - according to the economy class tariff, on ships - according to the tourist class tariff). If the classification of cabins on passenger ships is established in categories, then cabins of I, II and III categories are considered cabins of I class, and cabins of other categories are II (tourist class). In the absence of class II wagons in the country (cabins on ships), expenses are reimbursed at the class I tariff.

All listed travel expenses are reimbursed only if they are documented (invoices, receipts, travel tickets).

All expenses, except for daily allowances and those associated with obtaining a passport and visas, with registration of a passport, must be documented (travel tickets and invoices, receipts, etc.). Otherwise, they are not reimbursed to the employee.

When sending an employee on a business trip abroad, he must be given an advance in foreign currency for current expenses based on the actual needs in the host country, taking into account unforeseen expenses on the way and on arrival at the destination. For this, cash foreign currency is withdrawn from the organization's current foreign currency account on the basis of an application, which must indicate the number and date of the order to send the employee on a business trip abroad.

Cash withdrawals from the account in foreign currency can be made no earlier than three banking days before the employee leaves for a business trip abroad. Withdrawn funds must be issued to the employee on account of the report. If not issued, they must be returned in full to the same current foreign currency account within three banking days from the moment they were removed. In this case, a document is submitted confirming their withdrawal from the account to which the cash foreign currency will be credited.

Instead of cash foreign currency a bank or traveller's check can be purchased in foreign currency to cover the costs associated with a business trip. The procedure for buying and returning checks is the same as for withdrawing and returning foreign currency cash.

An employee leaving on a business trip is issued a cash certificate (reference-calculation), which must indicate the rates of payments, routes, place of appointment, the duration of the business trip and all cash payments received by him.Within three days after returning from a business trip, the employee must submit a written report on the results of the trip and an advance statement of the amounts spent.

Freelancers may also be sent on a business trip, but it should be borne in mind that the costs reimbursed to them should be included in their total income. In other words, income tax should be withheld from the sums of reimbursement of travel expenses of such persons. individuals... It is also charged on amounts attributable to net profit, by persons working and staff of the organization.

Cash advances may only be spent for the purposes for which they were issued.

V deadlines accountable persons are required to submit advance reports on the amounts actually spent, accompanied by supporting documents. For example, travel reports must be submitted within three days of return. Unspent amounts of the advance are handed over to the cashier. A new advance payment is issued to the accountable person only after full payment for the previously issued one. In accounting, advance reports check and set the costs to be written off. The reports are approved by the head.

The reported amounts are recorded on account 71 "Settlements with accountable persons". The issuance of cash advances is reflected by the entry:

Debit 71 Credit SO "Cashier".

Expenses paid from the reported amounts are deducted as follows:

Debit IOi 26, 44, etc. Credit 71.

The return of the balance of unused amounts to the cashier is made out by correspondence:

Debit SO Credit 71.

Thus, for this amount, the position on account 71 is “closed”.

Analytical accounting is carried out for each advance issue.

The Letter of the Ministry of Finance of Russia dated December 6, 2002 No. 16-00-16 / 158 explains that according to the Labor Code of the Russian Federation, the amount of reimbursement of travel expenses is determined by the collective

if agreement is a local regulation of the organization. From January 1, 2003, the amount of daily allowance is normalized only for the purposes of taxation of profits in accordance with sub. 12 p. 1 of Art. 264 HK RF.

In accounting, other amounts related to travel expenses are reflected in the amounts actually produced within the limits established by the internal acts of the organization.

The sums of travel expenses should not be subject to personal income tax. It is only necessary to provide for the amount of such expenses in the collective agreement and approve them by order of the head of the organization.

Discovered

The deadlines for drawing up advance reports on business travel expenses are stipulated by the relevant regulatory documents.

Remaining unspent amounts accountable person hands over to the cashier of the organization simultaneously with the presentation advance report... Overruns of accountable amounts are issued to the accountable person from the cashier. Advance reports, after checking by the accounting department, are approved by the head of the organization.

2018-08-1515.08.2018 13:19

According to the change adopted on August 19, 2017, you can issue a new amount to the employee for the report at any time. Previously, this could not be done until the employee paid off the previous debt. Inspectors were fined up to $ 50,000 for violation.

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rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Accumulating debts from accountable employees is still risky. Inspectors can demand personal income tax from them. Therefore, it will be necessary to fight off additional charges in court.

In accordance with clause 11 of the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia No. 40 dated September 22, 1993, enterprises issue cash on account of business and operating expenses in the amount and for a period determined by the heads of the enterprises.
Persons who received cash on account are obliged, no later than three working days after the expiration of the period for which they were issued, or from the date of their return from a business trip, to present to the company's accounting department a report on the amounts spent and make the final settlement on them.
Based on Art. 41 of the Tax Code of the Russian Federation, income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to evaluate it and to the extent that such benefit can be estimated, and determined in relation to income of individuals in accordance with the chapter "Personal Income Tax" of the Tax Code RF.
In accordance with paragraph 1 of Art. 210 of the Tax Code of the Russian Federation when determining tax base for personal income tax, all income of the taxpayer is taken into account, received by him both in cash and in kind, or the right to dispose of which he has, as well as income in the form material benefits determined in accordance with Art. 212 of the Tax Code of the Russian Federation.
But, the funds issued to individuals under the report do not fall under this concept. Listed by the employee receivables does not imply the transfer of ownership of the amounts issued for the report, therefore, such debt cannot be considered as part of the employee's income. Otherwise, this would mean a change in the legal qualification of the relationship between the organization and the employee, and such a retraining can only be done by a court.
Article 45 of the Tax Code of the Russian Federation prohibits the uncontested collection of taxes in such a case. The money issued against the account does not become the property of the employee, even if he did not provide an advance report in due time, but forms a debt of an individual to the organization. In addition, they are not his income and are not recognized as an object. taxation of personal income tax(determination of the Supreme Arbitration Court of the Russian Federation of 07.09.2010 No. VAS-12053/10, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 03.02.2009 No. 11714/08, FAS of the Moscow District of 22.03.2010 No. KA-A40 / 2469-10 in case No. A40-25540 / 09-115-130, dated June 16, 2010 No. KA-A40 / 5879-10-3 in case No. A40-125078 / 09-126-900, FAS of the North-Western District of May 12, 2009 No. A56-16804 / 2008).
The courts also do not support the possibility of qualifying the accountable amounts for which the reports are not submitted on time as interest-free loans (definition of the Supreme Arbitration Court of the Russian Federation dated 07.09.2010 No. VAS-12053/10, Resolution of the FAS Moscow District dated 24.02.2010 No. KA-A40 / 669-10 in case No. A40-46422 / 09-112-282, FAS of the East Siberian District of 05.05.2009 No. A33-6849 / 2008-F02-1857 / 2009). The monetary funds issued for the report, for which the employee did not submit an advance report in a timely manner, are recognized as the employee's debt to the employer (clause 213 "Instructions for the application of the Unified Chart of Accounts for Accounting ...", approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n). The repayment of this debt can be made, in particular, by withholding from wages(Article 137 of the Labor Code of the Russian Federation). The employer has the right to make a decision on deduction from the employee's salary no later than one month from the end of the period established for the return of the advance, provided that the employee does not dispute the grounds and amounts of deduction (letters Federal Service on labor and employment from 11.03.2009 No. 1144-TZ, dated 09.08.2007 No. 3044-6-0).

Regarding the second question, that the employee reported ahead of time and asks for a new amount for accountability, then, of course, you can give it out, because he buys something for the enterprise ...

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Accountable person

Regulatory regulation of settlements with accountable persons

Accounting for settlements with accountable persons is carried out in accordance with regulatory documents that have a different status. Some of them are mandatory, others are advisory in nature. Depending on the purpose and status regulations it is advisable to represent in the form of the following system:

The first level (legislative) - defines the essence of accounting, its tasks, basic concepts used in accounting, the procedure for regulation, organization and maintenance of accounting and presentation of financial statements. which are adopted by the State Duma, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, directly or indirectly regulating the organization and maintenance of accounting in an organization.

The documents of the first level, first of all, include the Federal Law "On Accounting", the Civil Code of the Russian Federation, the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, Federal Laws "On Public joint stock company"," On limited liability companies ", etc.

The Civil Code defines such necessary concepts as a legal entity (Art. 48), its characteristics and types: commercial and non-commercial, defines a license as a special permit that is issued to legal entities for the right to engage in certain types of activities, the list of which is determined by law; explains the difference between the charter and the memorandum of association, as well as between the reorganization of an enterprise and its liquidation, knowledge of which is necessary for the correct reflection in the accounting of related transactions. Further, the Civil Code reveals the essence of property and property rights (clause 1 of article 209 of the Civil Code of the Russian Federation). This is also important for the accounting service of the enterprise, since you need to know when the ownership of a particular object occurs in order to correctly reflect it in the accounting. Knowledge is also required Civil Code in order to understand the economic meaning of the contract, since the contract is an important means of individual rights to regulate property and non-property relations and is a kind of legal transactions(Clause 1 of Article 307 of the Civil Code of the Russian Federation). Many people do not do without the conclusion of an agreement business transactions and in this regard, you should know the conditions and procedure for concluding an agreement (Article 432 of the Civil Code of the Russian Federation); requirements for the form of the contract; grounds for changing or terminating the contract, liability for non-performance and much more. Thus, the Civil Code of the Russian Federation defines the main legally significant conceptual categories that must be owned by the personnel of the enterprise in order to be able to conduct business.

The Law "On Accounting" No. 402-FZ dated 06.12.2011, played a decisive role in preventing the collapse unified system accounting and reporting in the Russian economy.

Accountable persons in accounting

It became the core around which the work on reforming domestic accounting was carried out with varying degrees of success.

Ten years of experience legislative regulation accounting shows that such regulation should be focused on solving two main tasks: firstly, the law should establish a mechanism for the implementation of the right of interested parties to obtain reliable, objective and useful information on the activities of business entities; secondly, the law should define the system of accounting regulation that will allow the first task to be fulfilled. Hence, the Law "On Accounting" establishes the minimum necessary requirements to accounting, accounting process and reporting.

The second level (normative) - establishes the basic rules for the formation of complete and reliable information on individual sections of accounting and the presentation of information in financial statements. these are accounting regulations (PBU) developed in accordance with the requirements of IFRS, rules and other norms. They are subdivided into three groups: provisions governing general issues disclosure of information; provisions concerning the assets and liabilities of the organization; provisions that address the financial results of the organization. For the organization of accounting of expenses, PBU 10/99 "Expenses of the organization" is intended. This Regulation establishes the rules for the formation of information on expenses in accounting commercial organizations(except for credit and insurance organizations) that are legal entities under the laws of the Russian Federation. An organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of the participants (property owners). The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

1.expenses for common types activities;

2. other expenses.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses. Other expenses also include extraordinary expenses.

The third level (methodical) - documents of this level are advisory in nature, they contain methodological instructions, clarifications on the issues of setting up accounting. The documents of this level include guidelines for accounting for fixed assets, material production stocks and others, which reveal the methodological and practical aspects, rules and methods of accounting for certain objects.

A very extensive list of documents regulating the methodology accounting... These documents should be divided into two groups, since one regulates the accounting of objects of general industry purpose, and the other has a sectoral focus. The first group includes, in particular:

- the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993. No. 40 (letter from the Central Bank of the Russian Federation dated October 4, 1993 No. 18);

— Methodical instructions on accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated July 20, 1998. No. 33n (as amended by the order of the Ministry of Finance of Russia dated March 23, 2000, No. 32n);

- Methodological guidelines for the accounting of inventories, approved by the order of the Ministry of Finance of Russia dated December 28, 2001. No. 119n (as amended by the order of the Ministry of Finance of Russia dated April 23, 2002, No. 33n);

- Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its use, approved by order of the Ministry of Finance of Russia dated October 31, 2000. No. 94n (as amended by the order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n);

Regulatory documents of the third level specify and disclose the procedure for applying federal laws and regulations (standards) of the Ministry of Finance of Russia. They cannot contradict legal acts of a higher level. Third level documents do not have legal force, that is, they should not be referred to when litigation... However, these documents make it possible to rationally organize accounting in accordance with the rules provided by the Ministry of Finance of Russia and the needs of users. economic information... Compliance with the requirements of third-level documents is checked by auditors and departmental audit bodies

The fourth level (organizational) - organizations, guided by the legislation of the Russian Federation on accounting, regulations accounting regulators independently form their accounting policies. According to PBU 1/2008 under accounting policy understand the totality of specific methods and forms of accounting, determined by the organization itself on the basis of the stipulated requirements and characteristics of the activity. General requirement, formulated by the Ministry of Finance of Russia, is that the accounting policy discloses accounting methods that significantly affect the assessment and decision-making by interested users of accounting statements. Methods of accounting are considered essential, without knowledge of which it is impossible to reliably assess the financial position, cash flow or financial results activities. These signs include:

methods of repayment of the cost of depreciable property in accordance with the rules of accounting and tax accounting;

the procedure for assessing inventories, goods, work in progress and finished products;

types of reserves created and the timing of write-off of deferred expenses;

the procedure for using net profit;

other matters that the owners, directors and managers of the organization deem to be material.

Due to the fact that settlements with accountable persons affect several sections of both accounting and tax accounting the list of legislative acts is quite large.

The main provisions for the reflection of expenses with accountable persons in accounting are regulated in Federal Law"On accounting" No. 402-ФЗ dated 06.12.2011 (1st level).

The procedure for issuing funds for economic needs and the rules for issuing issuance are stipulated in the “Procedure for conducting cash transactions”.

Due to the fact that settlements with accountable persons are carried out in cash, then the amount of settlements of the accountable person when paying in cash must meet the standards of the Instructions Of the Central Bank RF, in accordance with which limit size settlements in cash for one transaction with one legal entity in the amount of 60 thousand rubles (3rd level).

Settlements with accountable persons have an impact on the taxation of the enterprise in the context of corporate income tax, value added tax, personal income tax and unified social tax, i.e. they are reflected in the following chapters Tax Code RF.

Chapter 21 "Value Added Tax", regulates the rules for writing off VAT when expenses are incurred at the expense of accountable funds. Chapter 23 "Personal Income Tax" and Chapter 24 "Uniform social tax»Regulates the procedure for taxation of personal income tax and UST amounts received by the employee under the report. Chapter 25 "Corporate Income Tax" stipulates the procedure for accounting for expenses incurred at the expense of funds issued for the report when calculating taxable profit (1st level).

In addition, settlements with accountable persons are reflected in the Accounting Regulations No. 10/99 “Organization's Expenses” (3rd level).

When registering travel expenses, the norms of the Labor Code of the Russian Federation (18), which stipulates a list of persons who can be sent on a business trip (1st level), are taken into account.

The amount of per diem is established by the Decree of the Government of the Russian Federation of 08.02.2002, No. 93 (1st level).

The main documents of the fourth level for settlements with accountable persons are:

1.Accounting policy, formed by the chief accountant of the organization and approved by the head of the organization. The bases for the formation and disclosure of the accounting policy of the organization are established by PBU 1/98 "Accounting policy of the organization", approved by order of the Ministry of Finance of Russia dated 09.12.1998, No. 60n.

2. Forms of primary accounting documents approved by the head for accounting of settlements with accountable persons:

incoming cash order(KO-1 form) - issued in the case when the employee returns the unspent accountable amount to the cashier;
cash outflow order (KO-2 form) - issued when cash is issued against a report;
travel certificate (form No. T-10) - determines the actual time spent by the employee on a business trip;
an advance report with the attachment of supporting documents (invoices, receipts, travel tickets, invoices, etc.).

3. The Chart of accounts of accounting approved by the head - contains a list of synthetic accounts and sub-accounts used by the organization.

Regulatory documents you need to know!

Civil Code of the Russian Federation (Chapter 10 "Representation. Power of Attorney").
Resolution of the State Statistics Committee of the Russian Federation dated 01.08.2001. No. 55 "On approval of the unified form of primary accounting records No. AO-1 "Advance Report".
Decree of the Government of the Russian Federation of 08.02.2002. No. 93 "On the establishment of norms for the organization's expenses for the payment of daily allowances or field allowances, within which, when determining the tax base for corporate income tax, such expenses are related to other expenses related to production and sale."
Resolution of the State Statistics Committee of the Russian Federation dated 05.01.2004. No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and remuneration."

Accountable persons- these are employees of the organization who received funds (advances) from the company for business, administrative and other expenses. Why are these employees called accountable persons? Yes, because they must submit to the accounting department a written report on the use of the funds received as advances or return the unused amount to the cashier.
When an employee receives money to purchase stationery, or is instructed to pay another organization for services in cash, or is sent on a business trip, in all these cases, he is the accountable person.

REMEMBER! Only employees of the organization can be accountable.

An outsider cannot be accountable. In principle, these can be any employees of the organization, but usually the circle of such persons is limited, because the organization does not need to allocate funds to each employee. The employee has no right to transfer the money given to him to another person. If an employee is given money, he should be told for what needs they were issued and for how long. Within three days after this period, the accountable person must account for the expense and return the balance of funds. If such a period is not specified, then it is considered that it is equal to three days from the day the money is issued, and for business travelers - three days from the day of returning from a business trip. If you went on a business trip abroad, then the reporting period is 10 days from the date of return from the business trip. There is a strict rule established by the “Procedure for conducting cash transactions in the Russian Federation” (approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation No. 40 dated September 22, 1993): until the accountable person reports on the previously issued funds, new advances cannot be issued to him.
I recommend, by order of the head, to approve a list of accountable persons indicating when and what amounts are issued to them and when accountable persons must report for this money.
For example, an organization monthly gives the deputy chief accountant 10,000 rubles. for the purchase of stationery, and he must report for this amount no later than the 25th day of each month. Naturally, such a rule can be established when expenses are more or less regular. In the general case, funds are issued to those who need it, and for the period for which it is appropriate.
There are no legal restrictions on how long and what amounts can be issued. Nevertheless, common sense and production necessity should be the main criterion here. You can give an employee 50,000 rubles. for the purchase of computers, you can give the same amount to an employee if he goes on a business trip to the ends of the earth to inspect the purchased equipment, but if the organization issues 50,000 rubles. for a period of six months to purchase stationery, which is full in all local stores, this is very strange. When checking, tax inspectors will most likely guess that the organization simply loaned this amount to the employee, and the organization will be found guilty of underpayment of personal income tax.

When reflecting settlements with accountable persons, the first operation should be the issuance of money, and the second should be a report for them, and in no case not vice versa.

Options for accounting travel expenses.

Sometimes organizations make this mistake: first, an employee buys something (for example, a book on accounting), reports on what he bought, and then the organization pays him for this purchase. Such amounts are not accountable, and the employee himself is not an accountable person at this moment. After all, the organization did not entrust him with anything, did not give money, what to spend it on, did not establish. It turns out that the employee spends his own money, buys something with it, and then the native organization acquires these same material values from its employee. But such a transaction is not a report on the expenditure of the accountable amounts (there were none), but the purchase of property belonging to him from an individual. So, first, money is issued, and then it is checked how it was spent.
Cash withdrawal on account is usually made from the organization's cash desk. Naturally, the accounting department must have grounds for this. Firstly, such a basis may be the order of the head, which I have already mentioned above. Secondly, it can be an order of the head for a one-time issue of money. Thirdly, it can be his resolution (such as "pay", "issue") on any document (memo, invoice, etc.). The resolution can be put not only by the manager, but also by another person (deputy manager, chief engineer, branch manager, etc.). Other persons can order the issuance of accountable amounts only if they are authorized to do so by the order of the head.

ON A NOTE! You should immediately clearly define the range of documents on the basis of which the accounting department draws up expenditure orders for the issuance of accountable amounts.

Now a few words about the power of attorney and what powers it gives to the person who received it.
Power of attorney- a document that gives the right to one person, the bearer, to carry out the actions specified in the document on behalf of the other who issued the document.
If an organization issues a power of attorney to an employee, then he acts on behalf of his company, and all documents that he receives from other organizations will be issued in the name of the company he represents. He will receive both the invoice and the invoice (which will allow taking VAT into account). If an employee does not have a power of attorney, for other organizations he is a private person. All this employee can count on is cash and sales checks... In any case, these costs can be accepted by the organization, but the accounting entries differ slightly. I will show these differences in the table. accounting entries(see below).
The power of attorney is issued in one copy, registered in a special power of attorney register and handed over to the employee, and the accountant is left with a back of the power of attorney, which indicates all its details. Since the employee represents his home company in another organization, the power of attorney remains in that organization. When the employee returns to the employer, the accountant will make a note on the back of the power of attorney that the order has been completed.
The power of attorney indicates the date of its issue and the validity period. If the term is not specified in the power of attorney, then such a power of attorney is valid 1 year from the date of issue. If the date of issue is not indicated in the power of attorney, then such a power of attorney invalid... To receive material assets, the power of attorney form No. M-2 was approved (approved by the Resolution of the State Statistics Committee of the Russian Federation of October 30, 1997, No. 71a).
After completing the assignment of the organization or returning from a business trip, the employee submits an expense report. The report should be completed by the employee himself and not by the accountant. Very often, this is why the organization limits the circle of accountable persons. After all, not every person can competently fill out an advance report right away, and then the accountant has to explain to the next newbie how to do it. If the accountable persons are dealing with filling out these documents, they already know the filling procedure well. The advance report is submitted to the accounting department along with all supporting documents mentioned in the report. The accountant accepts the report and documents, tears off the receipt from the report along the cut line, fills it out and gives it to the accountable person. This receipt serves as an excuse for the employee that all documents have been submitted by him to the accounting department. Now the accountant is responsible for the loss of checks, invoices, etc. The advance report must be approved by the manager. Without this, the accountant cannot accept it for accounting. After the director signs the expense report, the employee is considered to have reported to the organization for the amount approved in the report. If he still owes something to the organization, he returns it (most often to the cashier, less often to the current account). If the organization owes an employee, it gives him this amount (usually from the cash desk).

What if the accountable person does not return the funds and does not report, or does not return the balance of the reporting amounts?

V Labor Code it is stipulated that deductions from the employee's wages are made to repay an unspent and timely non-refunded advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases (Article 137 of the Labor Code of the Russian Federation). The employer has the right to decide on deduction from wages employee of this amount no later than 1 month from the date of the expiration of the period established for the return of the advance, and provided that the employee does not dispute the grounds and amounts of the deduction (and it is better if he confirms this in writing). In any case, the total amount of deductions for each payment of wages cannot exceed 50%. If the employee objects to the amount or period of return, or has other claims against the organization, the relationship will have to be clarified in court.
The organization can decide to forgive the debt to the employee, this is the right of the employer. Then the employee will be considered to have received income, and personal income tax should be withheld from such income.
In any case, whether to withhold amounts, go to court or forgive a debt, must be issued order of the head... The accountant has no right to take any action without this order.
Let's move on from general points to specific ones. If an employee is sent on a business trip, then, first of all, a manager's order to send an employee on a business trip... A seconded person is a person associated with an organization by an employment contract. The order indicates who, where, why is sent and for how long. On the basis of the order, a travel certificate is issued, in which all this information is indicated.

True, there is an exception: if an employee goes on a business trip abroad, the travel certificate is not issued.

The employee must be given cash for future expenses. First, the organization must determine how the employee's travel and living expenses will be paid. The organization can purchase tickets and pay for the hotel by cashless payments, but can give money to the posted employee, and he will pay for it himself.
Let's look at the situation using an example. The organization purchases tickets (for example, worth 23,600 rubles, including 3,600 rubles. VAT) and then transfers them to the traveler. In this case, there will be the following sequence of accounting transactions:

The organization pays for tickets.
Dt 60 Kt 51 23 600 rub.
Tickets go to the organization.
Dt 50-3 Kt 60 20,000 rubles.
Dt 19 Kt 60 3 600 rubles. On account 50, subaccount 3 " Cash documents»Paid tickets, postage stamps and other similar documents are reflected.
Tickets were issued to an employee on a business trip.
Dt 71 Kt 50-3 20,000 rubles.

If the employee pays for everything himself, then by issuing funds from the cash desk, the organization fulfilled its obligations to ensure his accommodation and travel.
The withdrawal of money from the cash desk is reflected by the posting:
Dt 71 Kt 50
We are already a little familiar with VAT and we know that the document giving the right to deduct VAT is an invoice. Without this document, VAT is not taken into account. Travel expenses there is an exception in this respect: VAT paid for accommodation and travel can be deducted without invoicing. But at the same time, it is necessary that the VAT documents be allocated a separate amount, and this is not always the case.
In addition to the indicated amounts, the employee receives the so-called daily allowance... This is the amount set by the administration of the organization and representing, so to speak, "pocket money" of the traveler. For example, if the management of the organization has established the amount of per diem 300 rubles. per day and the employee is sent on a business trip for 10 days, then he is supposed to be given 3,000 rubles, and at the same time he will not be accountable for what he spent them on and whether he spent them at all.
The daily allowance is calculated for each day of a business trip, and the day of departure is considered a whole day, and the day of arrival is considered a whole day, regardless of whether the vehicle departs or arrives in the morning or in the evening. The amount of per diem is determined by the order of the head.
But there is one here important detail... When an accountant maintains accounting records and compiles accounting statements, he takes into account as the calculations of the organization the amount of per diem, which is established by order of the director. When an accountant calculates taxes, he takes into account per diem 100 rubles. per day... This amount is established by law specifically for the calculation of income tax. Anything above this limit, that is, the rest of the per diem expenses, is not considered an expense when calculating taxes. Therefore, sometimes organizations set the amount of per diem in accounting, too, 100 rubles, although this amount is too small.
When leaving on a business trip, an employee must put the stamp of his organization on the travel certificate. Arriving at the place, he must put the seal of the organization to which he is sent. Departing from a business trip, he again must put the seal of the organization to which he was sent, and upon arrival at his native company - its seal. It turns out that an employee's travel certificate must contain at least 4 seals: two of his own and two of others. And if the employee still looked into some organizations on the way, then more. Without these seals, the business trip is not considered valid.
Returning from a business trip, the employee submits to the management a report on the completion of the business trip, and also submits an advance report to the accounting department, attaching all supporting documents to it. Unlike the daily allowance, the cost of travel and accommodation, even when calculating taxes, is not legally limited. Again, the laws of common sense apply: if an organization sells bath brooms, it will be very difficult for it to explain to tax inspectors why its director regularly travels on business trips to European capitals for numerous seminars and at the same time lives in the best apartments of five-star hotels.
To account for settlements with accountable persons, account 71 "Settlements with accountable persons" is used. it active-passive check. If the organization has given the employee the amount for the report - this is an active account, if the employee has overspend the amounts and it is decided to reimburse them, then we have a passive account.

Who can be the accountable person of the organization?

Accountable persons employees of the organization are considered to have received an advance payment from the cash desk for upcoming operating, administrative and business travel expenses.

Accountable persons can be only employees of the organization. And also the head of the enterprise must be approved by order list of persons entitled to receive funds on account(usually these are workers traveling on business trips, drivers, representatives of the logistics and sales departments, farm managers, secretaries and other workers).

V order the terms for which the reporting amounts are issued, the requirements for the preparation of primary source documents, the procedure for the submission, processing and approval of advance reports must be established. The amount of money issued against the account can also be established.

In what ways can the organization conduct construction, what is the difference between these methods of accounting?

There are two ways to introduce construction: by the economic and contract method.

The difference is that costs are accounted for in different ways. In the contracting method, settlements between the customer and the contractor are carried out for finished construction products. Finished construction products completed construction is recognized, and all costs are approved in the estimate according to the act of work performed, which in turn is provided to the customer from the contractor. And at the same time economic method the costs of construction and reconstruction are taken into account on an accrual basis from the beginning of construction or reconstruction to their completion in the context of specific objects in accordance with the internal building title lists.

In the contracting method, an agreement is concluded between the customer and the contractor. Then the cost estimate is approved and only then the contractor carries out the renovation of the facility. Upon completion of the repair, the contractor provides the "Certificate of work performed" and the accountant makes an entry Debit 08 Credit 60- for the amount of costs actually incurred by the contractor. Then the customer draws up the "Acceptance Act" and reflects the records in accounting how Debit 01 Credit 08 .

And in an economic way, construction is taken into account by cost elements, but also the reflection of construction costs will be introduced on Debit 08 with a loan of different accounts such as: Debit 08 Credit 10, 70, 69, 23, etc. At the end of construction, objects for which repair or reconstruction has been carried out are put into operation by wiring Debit 01 Credit 08.

The essence of depreciation and how it is charged?

Depreciation is the accumulation of funds intended for the repair or reconstruction of an object, as well as its complete replacement.

Depreciation deductions begin to accrue from the first day of the month following the month of acceptance of this object in the accounting department. Depreciation is calculated until full repayment the value of the object or writing it off from the register in connection with the termination of ownership.

The following methods of depreciation are distinguished: linear and non-linear, by the method of diminishing balance, write-off of value by the sum of the number of years of the term useful use, write-off of the cost in proportion to the volume of production.

At linear way annual amount depreciation charges determined based on original cost the object and the depreciation rate calculated based on the useful life of the object. For example: households are capitalized. inventory worth 500 thousand rubles. with a useful life of 5 years, the annual depreciation rate will be 100% / 5 = 20%, the annual depreciation charge is calculated as follows 500 * 20% = 100 thousand rubles.

At nonlinear way depreciation is charged by group. The depreciation group includes not only fixed assets, but also intangible assets, depending on the useful life. There are 10 groups of depreciation deductions by groups: 1) - 14.3%; 2) - 8.8%; 3) - 5.6%; 4) - 3.8%; 5) - 2.7%; 6) - 1.8%; 7) - 1.3%; 8) - 1%; 9) - 0.8%; 10) - 0.7%. Charge depreciation nonlinear method it is necessary monthly separately for each depreciation group according to the formula:

A = VC; where A is the amount of depreciation per month for

100 corresponding to the depreciation group;

B - the total balance of the corresponding depreciation group;

K is the depreciation rate for the corresponding depreciation group.

At method of diminishing balance the annual amount of depreciation deductions is determined based on residual value the object at the beginning of the reporting year and the depreciation rate calculated based on the useful life of the object, as well as the acceleration factor established in accordance with the legislation of the Russian Federation on the list of high-tech industries and efficient types of machinery and equipment. For example: if you take the data from the previous task, i.e. condition from the problem for which we accrued depreciation using the linear method, then the annual depreciation rate of 20% should be multiplied by the acceleration factor: 20% * 2 = 40%. 1 year - 500 * 40% = 200; 2 years - 300 * 40 = 120; 3 years - 180 * 40% = 72; 4 years - 108 * 40% = 45.2; 5 years - 64.8 * 40% = 39.8; the amount of accumulated depreciation is 200 for 1 year, 320 for 2 years, 392 for 3 years, 435.2 for 4 years, 475 for 5 years, and the residual amount of depreciation, in turn, is 300; 180; 108; 64.8; 25. Last year the residual value is deducted from the residual value. With this method, the amount of depreciation over the years decreases, at the same time, the cost of repairing this object increases, so it is not advisable to use it without applying the acceleration factor.

At method of writing off the value by the sum of the useful life numbers the annual amount of depreciation deductions is determined based on the initial cost of the object and the annual ratio, where in the numerator the number of years remaining until the end of the object's service life in the denominator is the sum of the number of years of its service life.

At method of writing off the cost in proportion to the volume of products accrual of depreciation deductions is made on the basis of the natural indicator of the volume of production in reporting period and the ratio of the initial cost of the object and the estimated volume of production for the entire useful life of the object.

On which accounts in accounting are the settlements on loans and borrowings accounted for? How are non-repaid loan disputes resolved?

To account for settlements with the bank on loans received, the Chart of Accounts for accounting of financial and economic activities of organizations provides accounts 66 "Settlements for short-term loans and loans "and 67" Settlements for long-term loans and loans ”, entries for which are made on the basis of bank statements from the respective accounts.

All issues related to the issuance and repayment of loans are governed by the rules of banks. Between the borrowing organization and the bank is concluded loan agreement, which provides (fixes): the objects of lending and the term of the loan, the conditions and procedure for its issuance and repayment, forms of securing obligations, interest rates, the procedure for their payment, obligations, rights and responsibilities of the parties for the issuance and repayment of a loan, a list of documents and the frequency of their provision to the bank and other conditions.

Upon the due date of payment specified in loan agreement, the bank independently debits the amount of payment from the settlement account of the farm and sends it to pay off the debt on loan accounts. If there are not enough funds to pay on the current account, then the missing amount is attributed to overdue loans. In this case, it is indicated on the back of the urgent obligation that it has been partially fulfilled. To account for overdue loans on account 66, a separate analytical account "Loans not paid on time" is opened.

Sometimes overdue loans are repaid by obtaining another bank loan, i.e. the amount of the loan received is sent not to the current account, but to repay the overdue loan. For overdue loans, the rate, i.e. interest increases, and in fact, the organization overpays the loan in almost double the amount.

Accountable person - a trustee of the company, to whom the company has granted such a status (status - (lat.status) legal position, condition).

Accountable persons are employees of the organization who received funds (advances) from the enterprise for business, administrative and other expenses. They must submit to the accounting department a written report on the use of the funds received as advances, or return the unused amount to the cashier.

When an employee receives money to purchase stationery, or is instructed to pay another organization for services in cash, or is sent on a business trip, in all these cases, he is the accountable person.

Only employees of the organization can be accountable.