Calculations with accountable persons travel expenses. The procedure for calculations with accountable persons. When returning money, the record is done so

Accounting faces - who is it? How are mutual settlements with accountable persons, how to issue money under the report, how to make it documented and what wiring to reflect in accounting? You will find answers to these questions in the article below.

Who are the accountable faces?

These are employees of the enterprise who issued cash on the work of expenses related to the activities of the enterprise. That is, money cannot be issued for personal purposes, they should be spent only for the needs of the organization (economic needs, office travel, etc.). The issuance of money to accountable persons should be correctly framed: documented and using wiring.

Accounting calculations with accountable persons

To account for money issued under the report, an account 71 is applied, which is called "calculations with accountable persons". Analytical accounting on the sc. 71 can be conducted for each individual accountable person.

71 account accounting - Active passive, which means that it is simultaneously implemented by the rules acting for active accounts and for passive. What is the rules - read

Money for a report may be issued only to employees of the enterprise, and the list of these workers in the order must be recorded. Order of accountable persons is approved by the head. In the future, it will be possible to issue money only to the persons specified in this order.

Documentary issuance of money reports

Money is issued to the accountable person on the basis of his statement, which indicates the necessary amount and the period for which it must be issued. The head of the Organization brings this statement, the employee with a statement goes to the cashier's office for receiving money.

The issuance of money reports is performed on the basis of the expendable cash order. If this accountable person does not include debt on previous issued amounts, and it is included in the order of accountable persons, then the required cash is issued from the cash register.

In accounting, the issuance of money under the report is drawn up with the help of wiring D71 K50.

The amount may be issued any, in russian legislation There are no restrictions. But you need to remember that the transfer of accountable money from one person to another is prohibited.

In addition, the employee can get cash in cash from the cashier, it can also get them and on his current account in the bank. This is especially convenient if the employee is on a business trip. If money is issued non-cash funds, It is reflected in the wiring D71 K51.

The employee who received the amount shall report should subsequently report on the tools spent: what is spent and in what size. In addition, he must provide documents confirming the costs produced.

Within three days after the expiration date specified in the employee's statement, accountable person There should be an advance report decorated in the form of AO-1. The advance report reflects which the goals of the funds received, what is the size of the amount spent the amount spent. Passing an advance report to the accounting department, the employee must also attach confirmation documents.

If the accountable person spent the resulting amount is not in full, and he remained money, they must be returned to the cashier of the enterprise, while the receipt of the D50 K71 is issued and the document is filled out - cash Order.

If the expenses of the employee exceeded the amount obtained, then the overrun must be issued to an employee from the cashier on the basis of the expendable cash order, it reflects the Wiring D71 K50.

Having received an advance report from the accountable person indicating the goals to which the advance was spent, the accountant should produce the necessary wiring in order to write off the debt on the debit of sch.71 next to it.

Depending on the type of costs, the credit accounts count. 71 corresponds to the debit of the corresponding accounts.

If the advance is spent on the purchase material valuesIt is carried out with a wiring D10 K71 or D15 K71.

If the accountable amount is spent on a business trip, then wiring D20 (23) K71 for manufacturing enterprises, or D44 K71 - for trading.

If the advance is spent on the purchase of fixed assets, then wiring D08 K71.

If the advance is spent on the purchase of goods, then wiring D41 K71.

If at the prescribed period, the employee did not provide an advance report and did not return the money, they are written off from the Credit Sch.71 in the debit of sch.94 "shortages and loss from damage to values" (Wiring D94 K71).

If the entire amount can be held from the wages of the accountable person, then the D70 K94 is carried out. If not, then the debt is written off into the debit of sch.73 "Calculations with staff at other transactions", then you can hold the amount of parts each month from the salary of the employee (C73 wiring).

Account wiring 71:

Introduction ................................................... .................................................. ........... 3.

1. Characteristics of settlements with accountable persons ........ 5

1.1. The concept and accounting of calculations with accountable persons ...... 5

1.2. Classes of representative expenses ..................... ... ........................ ..7

1.3. Calculations with accountable persons on the amounts issued for travel expenses .......................................................................... ..... 9

1.4. Classes of operational and economic expenses ..................................13

2. The order of document registration of settlements with accountable persons on the example of LLC "Furniture Kit" 14

2.1. Primary accounting of calculations with accountable persons ............................... 14

2.2. Analytic and synthetic accounting of calculations with accountable persons .................................................................................................. ... 19

3. Improving accounting of settlements with accountable persons ...............................................................................................

Conclusion .............................................................................. .28.

List of references used ..........................................................29

Calculations with accountable persons take place almost at each enterprise and are very diverse, because include: acquisition for cash with spare parts, materials, fuel, stationery goods; payment of small repair equipment, vehicles; Travel expenses on the territory Russian Federation and abroad; Executive expenses.

As a rule, in the practical activity of any enterprise, calculations with accountable persons are massive and are associated with many other partitioning sections, such as cash registers, calculations with suppliers and contractors, operations on the movement of material values, etc., which causes high laboriousness and the relevance of accounting for calculations with accountable persons.

In the process of financial and economic activities, organizations have the need to use cash for settlements with employees on business trips, issuing funds to representative purposes, to purchase for cash payments in other organizations or individuals, To pay for the work performed, the provision of services, as well as other economic goals, on expedition expeditions, geological exploration, expenses of authorized enterprises and organizations, including branches that are not on independent balance and outside the organization's activities. At the same time, employees of the organization receiving funds for the specified needs for accounting purposes are called accountable persons.

The main tasks of accounting settlements with accountable persons are:

1. Timely, complete and reliable reflection on accounting accounts of actual expenses for travel expenses;

2. Documentary validity of the use of accountable amounts and reasonable inclusion in costs;

3. Control over the economical and rational use of funds for economic goals.

Accounting with accountable persons has its own characteristics. The purpose of the work is to study accounting accounting with accountable persons.

Tasks of work:

· Examine theoretical material currently operating regulations In the accounting of settlements with accountable persons, be aware recent changes legislation;

· Analyze activity existing enterprise in the field of accounting, using documents of accounting, primary documents for the design of funds;

· Light as widely as possible problems of accounting of travel expenses;

· Put out proposals for improving accounting payments with accountable persons.

The purpose of this work is to study the accounting and order of document management of settlements with accountable persons in LLC "Furniture Kit".

The object of this study is the state of accounting for calculations with accountable persons in LLC "Furniture Kit".

The practical significance of this study is to show reflections of settlements with accountable persons in LLC "Furniture Kit" by the current regulatory documents and give recommendations on the basis of a study.

1.1. Concept and accounting of settlements with accountable persons

Under accountable persons in accounting, employees of the Organization (including the partners), which are issued from the cashier's cash with the condition of submission of a report on their use (hence the term - "under the report").

Accounting persons are considered to be employees of the organization that have received cash from the cash register. Incidentally, money is issued for upcoming travel expenses, as well as to pay for economic costs, the costs associated with the acquisition of materials on the small wholesale retailAnd to other business needs. Calculations with accountable persons take place almost at each enterprise and are very diverse:

· Acquisition of spare parts, materials, fuel for cash, office supplies, payment of post-telegraph expenditures;

· Payment of small repair of office equipment, vehicles;

· Travel expenses through the territory of the Russian Federation and abroad;

· Representative speakers.

The topic of settlements of enterprises with employees traveling to office travel, both in Russia and other countries, is quite well studied and covered in the economic press and special editions. In addition, travel expenses refer to the category of costs of an enterprise that are constantly under the close attention of the inspection bodies.

But at the same time it should be noted that the majority of publications on this topic reduces, as a rule, to the consideration of the existing regulatory documents and a description of the procedure for registration of primary documents. Undoubtedly, such publications have a certain significance for a practitioner accountant, since properly organized accounting is largely the key to reliable formation. financial statements and, accordingly, a taxable base for a number of taxes.

When issuing funds, the organization is required:

· Determine the amount of accountable funds and the deadline for which it is issued;

· Get \u200b\u200bfrom the accountable person a report on expenses on time no later than 3 working days after the expiration date on which funds were issued;

· Issue cash to the employee under the report subject to a full report or on previously issued advances;

· To prohibit the transfer of accountable funds from one employee to another;

· Determine the list of persons who can replace the cashiers and receive cash under the report in the bank.

The right to receive cash under the report have only those employees whose names are in the list of accountable persons. This list is approved by the order of the company's head. As a rule, drivers, workers write here household Services, secretaries, as well as those who are often on business trips. In other words, workers who may need cash in order to fulfill their official duties: The driver is to buy gasoline, the secretary - send mail, commaed to pay for the hotel.

All employees of the enterprise receiving money under the report must comply with cash.

The order needs not only to list accountable employees, but also to indicate how much each of them can receive at a time, for what time and when they must take advance reports to the accounting department.

If you need to issue money to the face that is not specified in the order, you can make a separate order, where the surname and the position of the employee are indicated, the term for which he has been issued, the date, no later than which he must submit an advance report to the accounting department, etc.

Each employee whose surname is included in the list of accountable persons, you need to get acquainted with the order on receipt, and if necessary, clarify the rules that it must comply with, receiving cash and reporting to them.

In the process of its activities, almost every accountant faces the problem of correct accounting and taxation of travel expenses. At the same time, questions often arise, in particular, that, be considered a business trip; What is the procedure for commissioning employees of enterprises working on part-time or performing work under civil law agreements; What regulatory documents affecting issues of travel expenses must be guided now.

At the same time, the organization can issue funds to accountable persons for the following purposes: for economic needs; for travel expenses; For payment of executive expenses.

Representative expenses are the costs of the organization for receiving and servicing representatives of other organizations involved in negotiations for establishing and maintaining cooperation, as well as participants who arrived at the Council meeting of the Organization.

Executive expenses include the costs: on the conduct of official reception (breakfast, dinner, dinner or other similar event) representatives of other organizations; on the transport provision of representatives of other organizations related to their delivery to the venue and back; on the buffet service of persons participating in a meeting during negotiations; For payment of translators that are not consisting in the state of the organization.

This list is exhaustive. Therefore, the costs of organizing entertainment and recreation, payment of visas, as well as for payment of participants in the negotiations, are not representative expenditures.

Enterprises independently determine the procedure for spending funds for representation, their documentary confirmation. For successful negotiations with business partners, when conducting shareholders meetings, receiving various delegations, it is often necessary to make certain costs. Such expenses are called representative.

Accounting faces- Regulatory documents regulating settlements with them, we will give in this article - have a completely clear legal characteristic. Let's talk about who may be accounting on legislation, as well as consider what regulatory acts relationships with it are determined.

Regulation of settlements with accountable persons in 2017: Regulatory framework

The subproductive is called an employee of the company (or IP), to which the employer in advance issues cash in order to make purchases necessary for their activities, as a rule, to the purchase of stationery, household goods, fuel and securities, as well as travel and representative spending.

The relationships of participants in these legal relations are regulated by the following basic regulatory acts:

• indicating the Bank of Russia "On the procedure for maintaining cash operations legal entities and simplified procedure for conducting cash transactions individual entrepreneurs and small business entities "from 11.03.2014 № 3210-y;
• order of the Ministry of Finance of the Russian Federation "On approval of the plan for accounting accounts of financial and economic activities of organizations and instructions for its use" of 31.10.2000 No. 94n;
• law "On Accounting" from 06.12.2011 No. 402-FZ;
• Administrative Code;
• Labor Code of the Russian Federation.

In addition, letters of explanatory will be applied to legal relations with accountable persons issued by the structures of the financial department of the Russian Federation: the Ministry of Finance, FTS, the Bank of Russia. An example of such an explanation can be a letter of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 09-01-07 / 46781 (about the possibility of issuing money under the report in non-cash form).

Calculations with accounting and indication of the Bank of Russia No. 3210-y

This document is a major act establishing the rules for issuing accountable funds. In accordance with paragraph 6.3 of instructions No. 3210, the head of the company (or IP) has the right to issue a cash to the employee in order to exercise the costs associated with the activities of this company (or entrepreneur). This means that the physical, which is not an employee of this hossekject, will not be able to receive money under the report.

At the same time, the concept of "worker" Indicates No. 3210-y treats somewhat differently than other regulations, in particular the TC RF. According to paragraph 5 of instructions No. 3210-y, under the employee, the personality is meant, with which the Hozsubject has a contract of labor or civil law. The same position of the Bank of Russia in relation to the interpretation of the concept of "employee" is traced in his letter from 02.10.2014 No. 29-R-R-6/7859. Thus, the cash under the report is entitled to receive not only an employee carrying out employment functions, but also a contractor with which the Civil Agreement has a civil contract.

About the Rights and Responsibilities of Workers Read Publication .

Let's list others important rules The issuance of accountable cash, enshrined in paragraph 6.3 of instructions No. 3210-y:

• The issuance of funds for the report is allowed to carry out the costs associated with the person's credibility, the employee of which the subproductive is.
• The issuance of accountable amounts is made on the basis of an application with an employee, in which it indicates: the size of the amount necessary for the purchase and the term that will be required to make this purchase. In this manner decorated, the statement must be improved and then give it to a visa to the head. Instead of a statement, it is allowed to issue money on the basis of the order of the company's head, which also indicates their size, target and the recipient of accountable amounts. The order must contain a registration number and date, as well as the signature of the head (letter of the Central Bank of the Russian Federation of September 6, 2017 No. 29-1-1-OE / 2064).
• The transfer from the cash cash register is accompanied by registration.

• The issuance of the next amount of the accounting period is possible even if there are debts on previous reporting sums. This amendment (as well as permission to issue accountable money on the basis of the order of the leader) in the indication No. 3210-y was made to the indication of the Central Bank of the Russian Federation dated 19.06.2017 No. 4416-y (entered into force on 19.08.2017).
• After 3 days counted from the last day of the period, which was issued accountable amounts, the employee is obliged to submit an advance report on the costs produced by him, accompanying it confirming the primary documentation.

Data reflect advance report Publication will help you in account .

• The reporting documentation submitted by the employee is verified by the chubbichum or accountant, and in their absence, the leader (he also approves the report, and also establishes the deadlines during which final settlements are made with an accountable person).

IMPORTANT! Note number 3210 does not lead the limit amount, which can be issued under the report, as well as the deadlines to which are issued accountable means: The company's criteria and entrepreneurs are installed independently.

Reflection of operations with accountable funds in accounting

The following document, which is worth considering, speaking about relations with accountable persons, is the accounting account plan (approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n). And although the Ministry of Finance himself does not assume it to regulatory acts By virtue of his advisory nature (a letter "On the application of the new accounting account plan" No. 16-00-13 / 05, No. 16-00-13 / 05), this document is directly related to the reflection of homogenerations with accountable amounts in accounting.

To account for settlements with accounts by the plan of accounts provides for the account. 71. Analytics on this account is carried out for each accountable amount.

Read more about the use of sch. 71 Read in the material .

Regulatory legal regulation of settlements with accountable persons: Law No. 402-FZ

Consider a list of the basic provisions of the Accounting Law, which are related to the design of local administrative documents, advance reports and confirming the expenses of the reporting person to the primary:

• Each fact of the costs of the enterprise must be confirmed primary document. The accounting does not accept the documentation drawn up for unproduced homogenerations (paragraph 1 of article 9 of Law No. 402-FZ).
• All primary documentation should include the details listed in paragraph 2 of Art. 9 of Law No. 402-FZ.
• The primary is drawn up directly when making a particular factory factual or immediately upon completion. Responsible persons primary documentationare obliged to transfer it in a timely manner engaged in accounting economic operations at the enterprise (paragraph 3 of Art. 9 of Law No. 402-FZ).
• The company is charged with the obligation to organize the effective internal control of the factory facts committed by them (paragraph 1 of Art. 19 of Law No. 402-FZ).

IMPORTANT! In fulfillment of the latter in the above list, the obligations at the enterprise is issued, in particular, the order of the head, approving the list of employees who have the right to receive money under the report. We advise you to execute a list of accounts by order, but not to list these persons in accounting policies. This is explained by the fact that a list of employees approved by order can be changed at any time. But make changes to accounting policies It is not always possible (paragraph 6 of Art. 8 of Law No. 402-FZ).

Download a sample order of accountable faces you can by.

Labor Code: Rights and Accounting Responsibilities

Labor legislation is also directly related to the issue of regulating relations with accountable persons. So, the Labor Code of the Russian Federation:

• distributes to the head general order Registration of accountable sums due to having labor relationship with a firm issuing money under the report - Art. 16-19 TC RF;
• determines the responsibility of compensation by an employee of unspent reporting sums within the deadlines during which claims can be submitted to it - Art. 137 TK RF;
• sets the limit of the amount of deductions from the employee's salary - Art. 138 TK RF;
• obliges an employer to compensate for the employee when using his personal property, including money (Art. 188 of the Labor Code of the Russian Federation), compensate for expenses when sending business trips (Article 165, 168, 168.1 of the Labor Code of the Russian Federation).

Details - in the material .

Administrative Code: Responsibility for Violation of Cash Procedure

Directory responsibility for non-compliance with the procedure for issuing accountable funds established by the indication No. 3210-y is not provided. However, some situations (for example, issuance of money under the report and without an employee's statement, and without the order of the manager) may entail claims of control bodies associated with a violation of the storage procedure cash cash at the register. But for these offenses there is already a completely concrete responsibility - under Art. 15.1 Administrative Code.

Read about the size of fines for such violations in the article .

NOTE! From 19.08.2017, the organization or entrepreneur can no longer be fined for issuing accountable amounts to employees without a report on previous spending - this item is excluded from instructions No. 3210-y.

RESULTS

The procedure for issuing, refund and accounting of accountable funds is carried out on the basis of many regulatory regulatory documents. At the same time not less important role Also play explanations and letters of departments that are not regulatory.

Accountable persons - employees of the enterprise receiving cash advances to the exercise of economic costs and on the cost of travel. The procedure for maintaining cash transactions determines the procedure for issuing money under the report. Issuance is made in the presence of the cashier and without the cashier, a check is issued from the bank's office.

Accountable amounts on business costs are issued in the amount of a 2-day need for no more than 3 days. If outside the location of the company - in the amount of a 10-day need for up to 15 days. For office business trips: For the fare of there and back, daily and costs for hiring residential premises.

If the travel worker is temporarily disabled, it is reimbursed by the hiring of a residential premises, except for those cases when the employee was in the hospital, and the daily daily pays for all the time until he could continue the instructions and return, but not over 2 months.

Temporary disability and inability to return must be set documented. During the trip, there are no days of temporary disability. The employee is reimbursed services for the prior purchase of tickets, the use of bed, insurance fee, the costs of booking residential premises, to use transport common use (except for a taxi), if they are outside the destination only on the basis of documents.

Day of departure is the day of departure vehicle From the place of permanent work, and the day of arrival is the day of arrival of the vehicle to the place of work. When sent to place up to 24 hours is the current day, after 0 h - the following days.

If the destination is located beyond the city, the arrival time is taken into account before the station. The mode of operation and recreation is determined by the enterprise who sent it. Instead of the days of rest used during a business trip, other days are not provided. If the employee leaves on a business trip by order of the administration on a weekend, then the other day of rest is provided in the prescribed manner.

The benefits obtained are allowed to use accountable persons only on those targets they are issued. Within 30 days after returning from a business trip, accountable individuals are obliged to submit an advance report on the amounts consumed.

Calculations with accountable persons are taken into account on an active-passive account 71 "Calculations with accountable persons". Cash issuance is issued to the accountable person on the basis of an office note, which should indicate: the purpose of the consumption, the timeline and the amount necessary for this. The official note should sign the head of the enterprise, and only after that an accountant can write down the expendable cash order on this amountAnd the cashier is to issue a reporting amount.

The accountable person must submit an advance report with confirmation documents to the accounting department of the enterprise ( commodity checks) On the fact of the acquisition of items for administrative and economic needs. The balance of the unused amount accountable person returns to the cashier of the enterprise at the receipt cash order.

The head of the enterprise can send an accountable person to a business trip (for example, on a trip for a certain period of time to another region or the city to fulfill any instructions of the head).

In the direction of the accountable person, a travel certificate is drawn up within the Russian Federation in the accounting department of the enterprise, which must contain the following necessary details:

1) surname, name, patronymic accountable person;

2) a destination of a business trip;

3) the name of the enterprise where the accountable person is communated;

4) a goal of a business trip;

5) travel time.

A travel certificate must be signed by the head of the enterprise. The current legislation provides for the following guarantees and compensation payments When traveling:

1) preservation by the sent employee throughout the time of the business trip of the place of work (positions) and the average earnings;

2) payment for daily days during the way on a business trip;

3) payment of expenses for travel to the destination and back;

4) Payment of expenses for hiring residential premises. In accounting, operations with accountable persons are reflected in the following wiring:

1) An advance payment for travel expenses is issued:

Debit account 71 "Settlements with accountable persons", credit account 50 "Cashier";

2) reflects the costs of hiring residential premises (excluding VAT):

Debit accounts 44 "Sale expenses", credit account 71 "Settlements with accountable persons";

3) The amount of VAT paid for hiring residential premises is taken into account:

Debit account 19 "Value Added Tax on Acquired Values",

Account credit 71 "Settlements with accountable persons";

4) Returning of the unused amount to the cashier from the accountable person:

Debit account 50 "Cassa",

At the advance report, decorated documents confirming the consumption of accountable amounts are attached, the issued travel certificate is attached on business trips, etc.

In accounting, advance reports are checked and determined by the amounts to be approved by the management of the enterprise.

On the amount issued by the report, record is recorded:

For spent amounts adopted and approved by advance reports, records are made:

Debit accounts 25 "Observational Expenditures", 26 " General running costs", 10" Materials ",

Credit account 71 "Calculations with accountable persons".

Unsumed the amounts return to the cashier of the enterprise:

Debit account 50 "Cashier", credit account 71 "Calculations with accountable persons".

In case of foreign business trips, the issuance of an advance in currency is recorded as follows:

Debit account 71 "Calculations with accountable persons", credit account 50 "Cassa".

Accountable amounts not returned to employees in deadlinesare written off as follows: Debit 94 "shortages and losses from valuables", credit 71 "Calculations with accountable persons".

If these amounts can be held from the salary, then record is being recorded:

Debit 70 "Calculations with wage personnel", Credit 94 "shortages and losses from damage to values."

If they can not be kept:

Debit 73 "Calculations with staff for other operations",

Credit 94 "shortage and loss from damage to values."

Analytical accounting is carried out for each advance issuance. The issuance of new advances can only be with the full report on the previous advance payment. Advance transfer to another person is not allowed.

The head of the Organization signs an order for the direction of the employee on a business trip, which indicates personal data of the employee (surname, name, patronymic), the country of stay, goals and a travel time. When traveling an employee abroad (except CIS countries), a travel certificate may not be issued. All marks about the arrival time and departure of the employee are carried out in its foreign passport when crossing the border. Upon return, the employee, as well as a regular business trip, is a report on the fulfillment of the assigned task, which is approved by the head of the organization. All documents confirming the employee's travel expenses and compiled in a foreign language must be / literally translated into Russian.

The day of crossing the border when leaving the Russian Federation is paid in foreign currency normally established for the country entry, the day of crossing the border when returning to the territory of the Russian Federation is paid in rubles. If the worker is sent to several countries, the daily day of moving from one country to another is paid on the standards established for the country entry, in foreign currency.

According to foreign business trips, the daily rate is established by the order of the Ministry of Finance of Russia of 02.08.2004 No. 64n "On the establishment of the amount of payments of daily and limit norms of reimbursement of costs for hiring residential premises with short-term business trips in the territory of foreign countries."

Procedure for acquisition foreign currency For issuing her employee who goes to a foreign business trip. One options are calculations using corporate bank card.

On the account there may be any amount, but by agreement with the bank, the organization establishes the limit of calculations using the card. Cash with a corporate bank card can be used outside the Russian Federation only to pay for travel (executive) costs.

Since the funds removed from the corporate bank card are considered to be issued under the report, the employer's organization does not need to issue cash on travel expenses in foreign currency. All necessary payments will be carried out by a commaed employee through corporate map. Upon returning an employee from a business trip, except for the usual documents (travel tickets, hotel accounts, etc.) to the advance report, it is necessary to attach the originals of all documents related to the use of a corporate card - ATM receipts, slips. The Bank, who opened a corporate card, has the right to require the organization to confirm all operations performed with their use,

Currency for logging can be purchased both using a currency account and via the exchange item.

Organizations it is not necessary to issue an advance in foreign currency in foreign currency. She can pay a ruble employee. And the employee will buy a foreign currency in the exchange office.

In accounting and tax accounting, all the calculations on the international commissioning company translates into rubles. At the same time, travel expenses are reflected in the course of the Central Bank of Russia at the date of approval of the advance report.

Example

Ivanov S.Yu., an employee of Victoria LLC, aimed at logging. On August 28, the organization paid him from the cashier of 30,000 rubles to pay for travel expenses. A Ivanov I bought foreign currency in the exchange office.

On September 6, an advance report of Ivanov S. Yu was approved, the amount of expenses to which was $ 1000. The bank of the Bank of Russia on this day amounted to 29,2307 rubles / USD.

In the accounting records of Victoria LLC, the following wiring were made.

Dt 71 CT 50 30 000 rub. - issued cash to a commaed employee under the report. 6 September:

Dt 26 Kt 71 29 230.7 rubles. (1000 USD x 29,2307 rubles / USD) - Travel expenses are taken into account;

Dt 50 kt 71 769.3 rubles. (30 000 rubles. - 29 € 230.7 rubles) - the remainder of Ivanov, S. Yu. Returned to the office of the organization.

If the organization has a currency account, then it can buy a foreign currency for forecasting in non-cash servicing bank. At the same time, the purchased currency is recalculated in rubles at the rate of the Bank of Russia at the date of purchase and issuance of money. Commanded expenses are reflected in the course of the Bank of Russia at the date of approval of the advance report. In addition, both in accounting, and in tax accounting, foreign currency is translated at the end of the reporting period.

Example

Suppose that Victoria LLC decided to issue Ivanov S. Yu. To pay for travel expenses foreign currency - 1000 USD. For this, the organization filed a request to the servicing bank for the purchase of foreign currency. Bank listed 35 000 rubles.

On August 28, the bank bought a currency at the rate of 29.85 rubles / USD and enrolled it on the organization's currency account for a minus commission of fee in the amount of 500 rubles. On the same day, the currency was credited to the cashier and issued an employee.

On September 6, an advance report of Ivanov S. Yu was approved, the amount of expenses to which was $ 1000.

The rate of the Bank of Russia amounted to:

• August 28 - 29,2289 rubles / usd;
• August 31 - 29,2447 rubles / USD;
• September 6 - 29,2307 rubles / USD.

Dt 57 kt 51 35 000 rub. - listed money on the purchase of currency;

Dt 52 kt 57 29,2289 rub. (1000 USD x 29,2289 rubles / USD) - credited to the currency at the expense of the organization;

Dt 91-2 CT 57 500 rubles. - held a commission remuneration by the bank;

DT 91-2 CT 57 621.1 rubles. (1000 USD X (29,85 rubles / USD - 29,2289 rubles / USD)) - reflected the difference between the exchange rate of the currency and the bank of the Bank of Russia;

DT 50 subaccount "Currency Cassa" CT 52 29,2289 rub. - Dipamed cash currency at the register;

Dt 71 CT 50 subaccount "Currency Cassa" 29,2289 rub. - issued a currency of a commissioned employee under the report.

DT 26 CT 71 29,2307 rub. (1000 USD x 29,2307 rubles / USD) - Travel expenses are taken into account;

Dt 71 kt 91-11.8 rubles. (1000 USD X (29,2307 rubles / USD - 29,2289 rubles / USD)) - a negative exchange rate difference is taken into account.

The synthetic and analytical accounting register (combined) is the order-order number 7. Analytical accounts are opened on each accountable person to a separate line.

When using the organization of the automated form of accounting using software Product "1C: Enterprise" Registers of synthetic accounting are the accounts of account 71 (main book), account analysis 71, the operating station and other registers. analytical accounting The operating statement of the account 71 is speaking, account analysis 71 by subconto, turns between subconto, account card 71, account account 71 by subconto, etc.