Who can be a random person of the organization?
Accountable persons Employees of the organization who received an advance from the cash register cash For upcoming operational, administrative and business and travel expenses.
Accountable persons can be only employees of the organization. As well as the head of the enterprise must be approved by order the list of persons entitled to receive funds under the report (Usually, these are workers who leave for business trips, drivers, representatives of logistics and sales departments and sales departments, secretaries and other employees).
IN order Durations should be established to which accountable amounts are issued, the requirements for the design of primary acquittal documents, the procedure for providing, processing and approving advance reports. The amount of money issuance under the report can also be established.
What ways the organization can lead construction, what is the difference between accounting of these methods?
There are two ways to introduce construction: economic and contracting method.
Their difference is that costs are taken into account, in different ways. In a contracting method, calculations between the customer and the contractor are carried out for the finished construction products. Ready construction products The completed construction is recognized, and all costs are approved in the estimate on the act of completed work, which in turn is provided to the customer from the contractor. And at the same time economic method Costs for construction and reconstruction take into account increasing results from the beginning of construction or reconstruction before they are completed in the context of specific objects in accordance with intra-storm title lists.
A contract between the customer and the contractor is in the contractor. The cost estimate is then approved and only then the contractor performs the repair of the object. At the end of the repair, the contractor "Act about the work performed" and the accountant is recorded Debit 08 Credit 60 - in the amount of costs actually produced by the contractor. Then the customer is already compiled "act of acceptance" and reflected in records in accounting as Debit 01 Credit 08 .
And the economic way of maintaining construction is taken into account by cost elements, but the reflection of construction costs is introduced to Debit 08. With a loan of different accounts, such as: Debit 08 Credit 10, 70, 69, 23, etc. Upon completion of construction, objects for which was repaired or reconstructure are commissioned by wiring Debit 01 Credit 08.
Essence of depreciation and ways to accrue.
Depreciation is the accumulation of funds intended for repair or reconstruction of the object, as well as its complete replacement.
Depreciation deductions begin to be charged from the first day of the month following the month of the adoption of this object in the accounting department. Depreciation is made to full repayment The cost of the object or write-off it from accounting in connection with the termination of the right of ownership.
The following methods of depreciation are distinguished: linear and nonlinear, method of reduced residue, wondering costs for the sum of the period of years useful use, Write-off value is proportional to the volume of products.
For linear method annual amount depreciation deductions are determined based on initial cost object and depreciation rate calculated on the basis of the useful use of the object. For example: Hoses are credited. Inventory worth 500 thousand rubles. With a useful life of 5 years, the annual rate of depreciation will be 100% / 5 \u003d 20%, the annual depreciation amount is calculated as follows 500 * 20% \u003d 100 thousand rubles.
For nonlinear method Depreciation is charged by groups. The depreciation group includes not only OS, but also NMA depending on the useful life. There are 10 groups of depreciation contributions 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%. Candidate depreciation by the nonlinear method is necessary monthly separately for each depreciation group according to the formula:
A \u003d. VC ; where a is the amount of depreciation for the month
100 monitoring depreciation group;
B - the total balance of the corresponding depreciation group;
K is an amortization rate for the corresponding depreciation group.
For method of reduced residuethe annual depreciation amount is determined on the basis of residual value The object at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful use of the object, as well as the acceleration coefficient of the high-tech industries and effective types of machinery and equipment established in accordance with the legislation of the Russian Federation. For example: if you take the data Previous tasks, i.e. The condition from the task that we accrued depreciation using linear method, The annual depreciation rate of 20% should be multiplied by the acceleration coefficient: 20% * 2 \u003d 40%. 1 year - 500 * 40% \u003d 200; 2 year - 300 * 40 \u003d 120; 3 year - 180 * 40% \u003d 72; 4 year - 108 * 40% \u003d 45.2; 5 year - 64.8 * 40% \u003d 39.8; At the same time, the amount of accumulated depreciation is 200 per 1 year, 320 for 2 years, 392 for 3 years, 435.2 per 4 year, 475 for 5 years, and the residual depreciation amount in turn: 300; 180; 108; 64.8; 25 Last year From the residual value, the liquidation cost is deducted. In this case, the amount of depreciation is reduced by year, at the same time the costs of repairing this object increase, therefore it is not advisable to use it without applying the acceleration coefficient.
For the method of writing off the cost of useful use numbers The annual depreciation amount is determined based on the initial value of the object and the annual relation, where the number of years remaining until the end of the service life of the object in the denominator is the amount of the number of years of its service.
For the method of write-off cost is proportional to the volume of products. accrual depreciation deductions are made on the basis of the natural volume of production in reporting period and the ratio of the initial value of the object and the estimated volume of products for the entire useful life of the object.
What accounts in accounting take into account calculations on loans and loans? How are the disputes for non-refundable loans?
To account for calculations with the Bank for loans to the plan for accounting accounts of financial and economic activities, accounts 66 "Calculations on short-term loans and loans "and 67" Calculations for long-term loans and loans ", recordings on which is made on the basis of bank statements from the relevant accounts.
All issues related to issuance and repayment of loans are governed by the Rules of Banks. Between the organization-borrower and the bank lies credit contractwhich provides for (fixed): lending objects and loan period, conditions and procedure for issuing and repayment, form of obligations, interest rates, the order of their payment, obligations, the rights and responsibility of the parties to the issuance and repayment of the loan, the list of documents and the frequency of their provision of the Bank and other conditions.
Upon the occurrence of the payment of the payment specified in loan agreementThe bank independently writes off the amount of payment from the settlement account and sends it to repay debt on loan accounts. If there is not enough funds to pay on the calculated account, the missing amount is referred to overdue loans. In this case, on the turnover of an urgent obligation it is indicated that it is partially executed. For accounting of overdue credits in the account 66, a separate analytical account "Credits not paid on time" opens.
Sometimes overdue loans are repaid due to the receipt of the regular loan of the bank, i.e. The amount of the received loan is not sent to the calculated account, but to repay an overdue loan. On overdue loans rate, i.e. Interest, increase and in fact, the organization overpays the loan is almost double.
employee of the enterprise receiving "under the report" money for the production of different expenses on the need of an enterprise; These money is called accountable sums.
Excellent definition
Incomplete definition ↓
Person accountable
employee of the enterprise that has received an advance cash money sums for the coming costs associated with economic activities. List of accountable officials It is issued by order of the head of the enterprise. P.L. It should provide in the established periods of advance reports on the consumption of accountable persons. To account for settlements with accountable persons, the account "Calculations with accountable persons" is used. The amount issued under the report of the account "Calculations with accountable persons" will be debated in correspondence with accounting accounts. The amount of calculations with accountable persons spent by accountable persons is credited to correspondence with accounts on which costs and acquired values \u200b\u200bare taken into account, or other accounts, depending on the nature of the costs produced. Analytical accounting for calculations with accountable persons is conducted in a journal-order, contracting cards, depending on the accounting registers applied at the enterprise. Accountable amounts not returned to employees on time, reflected on the credit of the account "Settlements with accountable persons" and the debit of the "shortage and loss of valuables' account". In the future, these amounts are written off from the account "shortage and loss from damage to values" in the debit of the account "Calculations with wage personnel", if they can be kept from wages An employee, and if they cannot be kept - in the debit of the account "Calculations with staff for other operations".
Errors allowed by economic entities in the implementation of settlements with accountable persons can be divided into two main groups: violations of documentary design of settlements with accountable persons; Failure to comply with the requirements of regulatory acts regulating the procedure for conducting accounting for settlements with accountable persons. In this publication N.V. Fine, a lawyer, an expert on taxation issues, considers typical errors in each of the named groups. Methodists "1C" leads examples of reflection of settlements with accountable persons in the program "1C: Accounting 8" (edition 3.0).
Next - Regulation No. 373-P
Neo-form statements for issuing accountable amounts
You can issue money under the report only on the basis of an employee's statement addressed to the head. It records a specific period for which funds are issued (clause 4.4 of the provisions of the Central Bank of the Russian Federation of 12.10.2011 No. 373-P, hereinafter referred to as Regulation No. 373-P). Set the term the head can be as in the form of a certain period (for example, 14 business days) and as a specific date (for example, until June 9).
There are no exceptions to the situation when an accountable person is the head of the organization, in law is not provided.
However, it is not quite logical to the head of writing an application in his own name. There are two options for design in this situation.
1. The application must necessarily contain its own entry of the head about the amount of cash and the term for which they are issued, the signature of the head and the date. If the head takes money under the report, he can write a disposal (office note) about their extradition, indicating the amount in it, the time to which money is taken, the date and putting its signature.
2. You can leave as the name of the document "Statement".
The wording "I apologize" can be replaced by the phrase "you must give." And in the header, instead of the "director ...", indicate just the name of the organization (for example: in LLC "BASE").
Since the legislation of the Russian Federation explicitly state that the visa on the application for the issuance of accountable amounts is the leader, the question is relevant to how to transfer this authority to another employee. Such a need may arise, for example, during the period of vacation or illness.
There are two points of view on this score.
The first is that the authority to attribute applications for the issuance of accountable amounts should be transmitted by proxy. The fact is that only the head of the Organization is entitled to represent its interests without a power of attorney. The issuance of accountable amounts is associated with the adoption of a management decision on the expenditure of funds of a legal entity. Without the relevant authority, other employees take this decision is not entitled.
The second position is as follows: For the transfer of authority, power of attorney is not needed, it is enough to issue an order in arbitrary form. This is explained so.
The signing of an application for the issuance of accountable amounts of the transaction is not: this action is not aimed at establishing, changing or termination of civil rights and responsibilities. Therefore, proception is not required.
In our opinion, the first point of view is more justified and the power of attorney is better to issue. In the economic practice of the power of attorney, not only actually to conclude transactions, but also for the implementation of other "representational" functions. For example: Power of attorney needs an employee who takes the documents on the ownership of the organization for real estate, if this employee is not a legal entity leader.
Unlawful issuance of accountable amounts
If a accountable person Not reported for the amount issued to him, then the new advance should not be issued.
For example, in the form advance report No. AO-1 (appliance. Resolution of the State Statistics Committee of Russia of 01.08.01 No. 55) provides a graph for the balance or overruns of the amount previously received by an advances. But this does not mean that the worker has the right one to report on several accountable amounts.
Take money under the report The employee is entitled only after fully extinguishes the debt on the previously obtained advance.
This rule applies to the organization, in which only one employee consists of one employee. For violation of the specified norm, responsibility is possible under Article 15.1 of the Administrative Code of the Russian Federation. The fact is that the lack of advance reports in society confirming the spending of previously issued funds, and the implementation of the following accountable amount of the employee, if he has debt, leads to violation of the legislation. In accordance with the disposition of Article 15.1 of the Codecha of the Russian Federation for non-compliance with the procedure for working with cash cash and order of reference cash operations The legislation provides for a fine:
- from 4,000 to 5,000 rubles. - for organization officials (for example, head);
- from 40,000 to 50,000 rubles. - For the organization.
In arbitration practice there are precedents of attraction to justice in this situation (see, for example, the decision of the Arbitration Court of the Rostov Region No. A53-33625 / 2012).
Non-compliance with cash settlement limit
The current legislation of the Russian Federation provides for the limit amount of cash settlements on one contract - 100,000 rubles. (paragraph 1 of the instructions of the Bank of Russia dated 20.06.2007 No. 1843-y).
This limitation applies to cash calculations: between organizations; between the organization and the individual entrepreneur; between individual entrepreneurs.
Practicing specialists quite often arise a question as a rule correlates with the issuance of cash with accountable persons - employees who are not registered as individual entrepreneurs and do not act in the economic turnover as independent participants.
It is necessary to consider the following. If the employee uses accountable amounts for settlements under the contracts, which it concludes on behalf of the organization (entrepreneur) by proxy (or on already concluded agreements), the limit of cash settlements should be observed. This follows from the letter of the Bank of Russia from 04.12.2007 No. 190-t.
When buying goods (works, services) through a representative, an actual payer is considered a citizen producing calculations, but a principal in relations with a representative (employer). In accordance with Article 182 of the Civil Code of the Russian Federation, the transaction committed by the representative directly creates, changes and stops civil rights and duties represented.
It should be understood that the calculations with the participation of accountable persons include two different operations:
- issuance of money to the accountable person;
- considation of these funds by an accountable person.
You can give an employee to the report any amount, including exceeding 100,000 rubles, unless otherwise installed in the local employer document.
But when calculating the counterparties through the accountable face of the limit of 100,000 rubles. For one contract it is necessary to use.
It should be noted that according to the letter of the Bank of Russia dated 04.12.2007 No. 190-t. Legislation does not establish any temporary restrictions for cash settlements (for example, one working day), and contains a limit on the amount (100 thousand rubles) within one contract. That is, this requirement cannot be circumvented, simply separating a total payment for several one-time payments produced in different days.
The question is, the question is whether the calculation limit should be observed if the calculations through accountable individuals produces an employer who is neither a legal entity or an individual entrepreneur (IP). For example: notary.
Notary is not an individual entrepreneur.
Notary activity is special legal activities that is carried out on behalf of the state, is not entrepreneurship and does not pursue the goal of profit. This provision is confirmed by the position of the Constitutional Court of the Russian Federation set out in the decision of 19.05.1998 No. 15-p.
In tax legal relations, notaries engaged in private practice are equated to entrepreneurs (Art. 11 of the Tax Code of the Russian Federation). In other relations, the legal status of private notaries is not identified with the legal status of individual entrepreneurs as individuals carrying out entrepreneurial activities without the formation of a legal entity since state registration As an individual entrepreneur.
Therefore, for the purpose of applying a limit in calculations through the accountable person, the notary cannot be equated to the physical person by entrepreneurial activities without the formation of a legal entity.
Ignorance of rules for calculations using bank cards
You can submit accountable amounts in two ways:
- cash through the cashier;
- on the bank card.
The first way is more common. Cash for issuing a report can be obtained from the current bank account. In addition, you can issue a reporting amount from revenue received by the organization's office from the sale of goods (work, providing services).
The second way of issuing money under the report is most often associated with the transfer of a corporate bank card employee. This card can be used to pay for travel and executive expenses, as well as other business operations.
Actually documenting Card transfer employee legislation is not regulated. This order is better to approve in the internal documents of the employer. At the same time, the following questions should be solved:
- in which document, the issuance and return of the card will be recorded (most often the employer has a corporate card issuance log);
- should an employee write an application for the issuance of a map, and the leader to publish the appropriate order;
- how to protect information about PIN code (can, for example, equate this information to service secrets);
- what is the procedure for the loss of the card by the employee (it is better to provide the responsibility of the holder immediately report the loss of the card to the bank to block operations on it).
The transfer of the map itself by itself to the issuance of accountable amounts is not equal. Amounts on the debit of account 71 are reflected in correspondence with accounting accounts at the time when the accountable person takes advantage of the card, i.e. will remove funds from the card or pay it to it (see Table 1).
Table 1. Accounting scheme when issuing accountable amounts through a corporate card.
|
No. p / p |
Accounting action |
Comment |
|
Accounting is done wiring Debit 71 Credit 55 |
Regardless of whether the employee was calculated using the card or removed cash through an ATM, writing money from card account Reflected by this wiring. That is, until the moment in the organization will go source documentsconfirming the expense, funds written off from the account of a legal entity as a result of performing operations by the corporate card holder, as well as in the case of cash withdrawal, are considered to be issued to the employee. What amount and when an employee removed from the card, you can learn from bank statement. |
|
|
Amounts from a credit account 71 "Calculations with accountable persons" are written off into debuts of accounts: (or) 26 " General running costs»; (or) 60 "Calculations with suppliers or contractors"; (or) 91 "Other income and expenses", etc. |
This wiring must be made when the employee will present an advance report, will attach the acquittal documents and the report will approve the head. |
|
|
In tax accounting, expenses paid by the card are also taken into account in the usual basis. Report employee can present unified form N AO-1. The amount obtained by the map is reflected in the "Advance" row. |
In the advance report, it is better to indicate that money is received from the account using a bank card, and bring the number issued by the Card employee. |
By corporate Map The reporting face removes money from a special card account. It is important to note that the tax notice does not need to be notified about the opening of the corporate card. The organization is obliged to report in writing in tax inspection About all bank accounts open. This follows from subparagraph 1 of paragraph 2 of Article 23 of the Tax Code of the Russian Federation. However, the corporate map itself is not an independent type of bank account. And if it was issued not in connection with the opening of a new special card account, the obligation to submit to tax service Notifications do not arise.
Another feature is that when paying for goods (works, services), with the help of a corporate card, the calculation limit (100,000 rubles per contract) is not necessary.
As mentioned above, this limit applies only to cash calculations.
This is confirmed by the norms of paragraph 1 of the indication of the Central Bank of the Russian Federation of 20.06.2007 No. 1843-y.
The following situation is quite common. The company's management issued personal corporate maps.
At the same time, practicing specialists may have a question: whether another employee subordinate to this manager, or anyone else, use this corporate card on business trips, including foreign, or pay for goods (work, services). In other words, it is possible to use a nominal corporate card for issuing sums under the report to other persons.
Unfortunately, the official explanations of the controlling departments on this issue are not. No I. arbitrage practice federal level.
The essence of the problem is as follows. Corporate Card Property of the Manager is not. However, according to the tax authorities, if the card is nominated, only the head can manage the means. Courts such an approach most often do not support.
As an example, we give the decision of the Arbitration Court of the Altai Territory of 04.10.2012 No. A03-6142 / 2012. The organization was able to defend its right to issue accountable amounts through a nominal corporate card, applying the following arguments:
- the bank card is one of the forms of issuing funds under the report to the enterprise employee, and, consequently, the removal actions and then the use of cash funds cannot be regarded as a violation of the procedure for working with cash, provided for in Article 15.1 of the Administrative Code of the Russian Federation;
- accounting policies The organization provides for the issuance of funds under the report to materially responsible persons in two ways: cashless payments on corporate banking cards and cash by receiving cash from the cash register;
- funds written off from the account of a legal entity (banking corporate card) as a result of operations (payment on the terminal, removal of funds in an ATM) using a bank card, are considered issued to the report directly to the cardholder;
- money on a corporate map is not owned by an employee, but organizations. An employee who is issued a map is able to manage money on the organization's bank account. However, the cardholder operations can only be carried out within the limits specified in the Agreement with the Bank. A report on the target cash spending on a corporate bank card is represented by the holder of the organization's director no later than three working days from the date of settlement on the map.
In this section, it is worth considering another interesting question related to the issuance of accountable amounts in cashless procedure: is it possible to list accountable amounts for a salary employee's salary card?
Immediately, we note that responsibility for the transfer of accountable money on the same bank card on which its salary is listed. These actions are not related to the number of cash disorders (Article 15.1 of the Administrative Code of the Russian Federation).
There is a positive arbitration practice on this issue.
Such a procedure is not contrary to the legislation, but there are exceptions - the activities of payment agents.
Activities for receiving a payment agent from a cash payer aimed at performance monetary obligations an individual before the provider for paying for work, services, as well as directed by state authorities, local governments and budget institutionsIn their jurisdiction, as part of the fulfillment of functions established by the legislation of the Russian Federation, regulated by the Federal Law of 03.06.2009 No. 103-FZ (hereinafter referred to as Law No. 103-FZ).
The payment agent is obliged to pass in credit Organization Cash funds received during receiving payments to their special bank account (paragraph 15 of Art. 4 of Law No. 103-FZ). Use the issuance of money under the report at the end of the shift to avoid responsibility under Art. 15.1 Administrative Code of the Russian Federation is not permissible. This confirms this, for example, the decision of the Arbitration Court of the Saratov Region dated December 11, 2012 in case No. A57-18746 / 2012.
According to the case of the case, revenue by payment terminal due to receipt small sums Cash is temporarily issued by the payment agent in the report (for accumulation). And the amount formed over 20,000 rubles. The payment agent immediately handed over to the bank to replenish a special account. The organization believed that in its actions there was no composition of any offense. The court did not agree with this approach.
Objective side administrative offenseprovided for in Article 15.1 of the Administrative Code of the Russian Federation, is a violation of responsibilities for the credit institution received from payers when receiving cash payments for enrollment in full on a special bank account (account). The obligation of the payment agent, established by paragraph 15 of Article 4 of Law No. 103-FZ, is not addressed on the amount of payments, or from what way cash received - through the terminal or directly at the organization's office.
Errors when approving the advance report
The accountable person is obliged in time not exceeding three working days after the date of the expiration date, which is issued for money under the report, to present an advance report with the attached confirmation documents.
If the worker has not been reported in a timely manner according to accountable amounts due to the lack of at work (for example, in case of illness) there is a special order. It is necessary to count three working days from the date following the day after the expiration date on which money is issued, "or from the date of employment" (p. 4.4 of provisions No. 373-P).
One of the topical questions - for what time from the moment the employee (accountable person) must be approved by an advance report. More precisely: Can the employer deliberately delay the deadlines for the approval of the advance report, without returning an overrun employee (if available).
It all depends on how the deadline for the approval of advance reports and settlements with employees is registered in the internal documents of the employer. In position number 373-P, there is a condition that the term assigned to these procedures, the head establishes independently.
If the specified period is not established and has a place, indeed, the late implementation of settlements with accountable persons to reimburse the recalculation is the question of responsibility for these action.
Administrative responsibility for the late approval of the advance report in the legislation is not established. It is not forbidden not to immediately reimburse the employee overrun, but to make payments in parts. However, it is necessary to take into account the norms on the material responsibility of the parties to the employment contract.
The material responsibility of the employer in violation of them established period Payments payments, vacation payments, calculation during dismissal and other payments, relying workers, provides for Article 236 of the Labor Code of the Russian Federation, in accordance with which, when violating the employer's established payroll, pay payments, payments for dismissal and other payments due to employee, employer obliged to pay them with the payment of interest ( monetary compensation) In the amount not lower than one three hundred in force at this time, the refinancing rate of the Central Bank of the Russian Federation from the amounts unpaid on the term for each day of delay starting from the next day after the established period of payment on the day of the actual calculation inclusive. The amount of monetary compensation paid to the employee can be increased by a collective agreement or employment contract. The obligation to pay these monetary compensation arises regardless of the presence of the guilt of the employer.
The concept of "other payments due to the employee" in this article is not disclosed, by virtue of which the costs made by the employee from their own cash travel, the acquisition of property for the organization with the consent of the employer, who are subject to reimbursement of the employee when approving the employer, are entitled to attribute Advance report of the employee who expended from own funds.
Court decisions on this topic are not so much. As an example, consider the decision of the Ust-Yansky District Court of the Republic of Sakha (Yakutia) from 11.02.2011 No. 2-13 / 2011, in which the following conclusions were made by the court:
- the inclusion of the cost of an employee in account 71 indicates the consent of the employer to pay for the debt to the employee, the employer comes with financial responsibility for its actions on the late payment of the employee of other payments due to the employee;
- if the advance report was never approved by the head, interest is calculated from the date of the advance report to the employee to the employer.
It is worth noting that there are no official explanations of the controlling departments on this issue, as well as the judicial practice of the federal level, the organizations have a chance to avoid interest accrual under Article 236 of the Labor Code of the Russian Federation.
In court, you can use the following arguments. Article 236 of the Labor Code of the Russian Federation states, as mentioned above, including "other payments due to the employee". Reimbursement of accounting amounts can be regarded not as payment, but as compensation. Article 236 of the Labor Code of the Russian Federation on the application of interest on the compensations provided for by the current legislation does not mention.
In the first part of this section, we considered the consequences of violation of the procedure for approving the advance report admitted by the employer. Let's analyze the reverse situation.
What will happen if the employee does not provide an advance report for approval by the employer? Is it possible to attract such an employee to disciplinary responsibility?
Such a situation was the subject of consideration in the decision of the Ust-Kutsky City Court of the Irkutsk Region of April 10, 2013 No. 2-405. The court concluded that the attraction of disciplinary responsibility is unacceptable.
In accordance with the requirements of the current labor legislation, disciplinary penalties can be applied to the employee for the violation of their work discipline, that is, for disciplinary misconduct.
Disciplinary misconduct is the guilty, unlawful non-performance or improper performance by an employee of labor duties assigned to him (violation of the requirements of legislation, obligations under the employment contract, the rules of the internal labor regulations, job descriptions, regulations, orders of the employer, technical rules, etc.).
The employee of the organization is not obliged to know the norms of provision No. 373-P (about the need to report within three days), if by virtue labor relationship Its responsibilities do not include knowing the specified position.
As a result of the consideration of the specified case, the court awarded to compensate for the employee also moral damage.
The court decision would be different if the organization acted internal document On calculations with accountable persons in which the norm on the deadlines for the commissioning report would be provided.
All employees should be familiar with this document under the painting. In this case, the violation could be regarded as disciplinary misconduct with the appointment of responsibility measures provided by the legislation: a warning, reprimand, dismissal.
We add that to finally finish the employee (to appoint financial sanctions) for the late representation of the advance report, as well as for other disciplinary misconduct, is unacceptable. Financial responsibility measures in this case The current legislation is not provided.
The amount of arrears in the poor accountable amounts of the employer can recover.
According to Article 392 of the Labor Code of the Russian Federation, the employer has the right to apply to the court on disputes for damages caused to the employer within one year from the date of detection of damage caused. When passing for valid reasons for this period, it can be restored by the court.
No acquittal documents
To the advance report accountable person in obligatory Applies documents confirming the amount and nature of the costs.
If accountable amounts will be reimbursed by the employee in the absence of acquittal documents, it should be considered tax consequences This operation (see Table 3).
Table 3. Reimbursement of the accountable person of expenses in the absence of acquittal documents
|
Name of payment to the budget |
Accounting action |
Regulatory documents to know!
- Civil Code of the Russian Federation (chapter 10 "Representation. Power of Attorney").
- Resolution of the State Statistics Committee of the Russian Federation of 01.08.2001. No. 55 "On approval of a unified form of primary accounting documentation No. AO-1 "Advance Report".
- Decree of the Government of the Russian Federation of 08.02.2002. № 93 "On the establishment of the norms of the organization's expenses on the payment of daily or field content, within which when determining tax base According to the income tax, such expenses relate to other costs associated with production and implementation. "
- Resolution of the State Statistics Committee of the Russian Federation of January 05, 2004. No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and its payment."
When the employee receives money for the purchase of stationery, or he is entrusted to pay another organization for cash services, or he is sent on a business trip, in all these cases it is an accountable person.
Remember! Accounting persons can only be employees of the organization.
An unauthorized person cannot be accountable. In principle, it can be any employees of the organization, but usually a circle of such persons is limited, because the organization has no need to allocate money to each employee. An employee has no right to transfer money to him to another person. If the employee is issued cash, it should be indicated for what needs they are issued and for what time. Within three days after this period, the accountable person must be reported for consumption and return the balance of funds. If such a period is not specified, it is believed that it is equal to three days from the date of issuance of money, and for commoded workers - three days from the date of return from a business trip. If I went to a foreign business trip, the report period is 10 days from the date of return from the business trip. There is a tough rule established by the "Procedure for conducting cash transactions in the Russian Federation" (approved the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40): As long as the accountable person does not report for previously issued money, it is impossible to issue new advances.
I recommend, by order of the head to approve a list of accountable persons, indicating when and what amounts they are issued and when accountable persons must report for this money.
For example, the organization issues the Deputy Chief Accountant every month. For the purchase of stationery, and reported for this amount, it should no later than the 25th day of each month. Naturally, such a rule can be set when expenses are more or less regular. In the general case, cash is issued to the one who needs it, and for the time that it is advisable.
There are no legislative restrictions on how long and what amounts can be issued. Nevertheless, here the main criterion should be common sense and production necessity. You can issue an employee of 50,000 rubles. To purchase computers, you can give the same amount to the employee, if it goes on a business trip to the edge of the Earth for inspecting the acquired equipment, but if the organization issues 50,000 rubles. For a period of six months to acquire stationery, which are fully in all local stores, it is very strange. When checking, tax inspectors are most likely guessed that the organization simply gave this amount to the employee of the employee, and the organization will be found guilty of the depreciation of individuals.
When reflecting the calculations with accountable persons, the first operation should be issuing money, and the second is a report for them, and in no case vice versa.
Options for accounting for travel expenses.
Sometimes organizations make such a mistake: first the employee buys something (for example, a book about accounting), reports that he bought, and then the organization pays him 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 commission anything to him, did not give up money, to which they were spent, did not install them. It turns out that the worker spends its own cash, something buys something on them, and then the native organization acquires these most material values \u200b\u200bfrom his employee. But such a deal is not a report on the expenditure of accountable amounts (they were not), but the purchase of the physical person belonging to him. So first the money is issued, and then checked how they are spent.
The issuance of cash under the report is usually made from the organization's office. Naturally, for this, accounting should be the grounds. First, such a reason can be the order of the head, about which I mentioned above. Secondly, it may be the order of the head for a one-time issuance of money. Thirdly, it may be its resolution (such as "Pay", "issue") on any document (service note, account, etc.). The resolution can be delivered not only by the head, but also another person (Deputy Head, Chief Engineer, Head of the Branch, etc.). Other persons may give an order for the issuance of accountable amounts only if they are authorized by the order of the head.
ON A NOTE! It should be immediately determined to determine the circle of documents, on the basis of which the Accounting declared expenditure orders for the issuance of accountable amounts.
Now a few words about the power of attorney and what powers it gives her face.
Power of attorney - A document that gives the right to one person, the bearer, to carry out actions specified in the document on behalf of another that issued a document.
If the organization issues an employee of the power of attorney, then it acts on behalf of his company, and all the documents he will receive from other organizations will be decorated in the name of the enterprise he represents. It will also receive an overhead, and invoice (which will allow VAT in the credit). If an employee of attorney does not have, for other organizations he is a private person. All that this employee can count on is cash and commodity checks. In any case, these costs can be accepted by the Organization, but accounting wiring differences are slightly. These differences will show in the table accounting wiring (see below).
The power of attorney is discharged in one copy, registered in a special journal of proximal registration and is issued to the employee, and the accountant remains the root from the attorney, which indicates all its details. Since the employee presents his native company in another organization, the power of attorney and remains in that organization. When the employee returns to the employer, the accountant in the root of the power of attorney will make a mark on the execution of the order.
Power of attorney indicates the date of its issuance and validity period. If the power of attorney is not specified, then such a power of attorney acts 1 year from the date of issue. If the attorney is not specified in the power of attorney, then such a power of attorney invalid. For getting material values The form of a power of attorney No. M-2 was approved (approved by the decision of the State Statistics Committee of the Russian Federation of 10/30/1997 No. 71a).
After the commissioning of an organization or return from a business trip, an employee represents an advance report. The report must be filled with an employee himself, not an accountant. Very often, that is why the organization limits the circle of accountable persons. After all, not every person can immediately fill out an advance report, and then the accountant has to explain the next newcomer, as is done. If accountable persons deal with the filling of these documents, they already know the order of filling well. The advance report is surrendered to the accounting department together with all the acquittal documents mentioned in the report. The accountant accepts the report and documents, takes off the receipt from the report on the line, fills it and gives it to the accountable person. This segment serves as an excuse for an employee that all documents are handed over to the accounting department. Now for the loss of checks, invoices, etc. Replies an accountant. The advance report should be approved by the head. Without this, an accountant cannot accept him to account. After the director signed an advance report, an employee is considered submitted to the organization for the amount approved in the report. If he has something else to an organization, he returns it (most often on the cashier, less often - to the current account). If the organization must an employee, it gives it this amount (usually from the cash register).
What if the accountable person does not return money and is not reported, or does not return the balance of accountable amounts?
The Labor Code provides that the employee's retaining is made to pay off the unsighted and timely returned advance payment issued in connection with a business trip or transfer to another work to another area, as well as in other cases (Article 137 of the Labor Code of the Russian Federation). The employer has the right to decide on holding from wages worker of this amount no later than 1 month From the end of the deadline established to return an advance, and provided that the employee does not dispute the reasons and the size of the retention (and better if he confirms this written). In any case, the total amount of deductions for each salary payment cannot exceed 50%. If the employee objects against the amount or return period, or has other claims to the organization, the relationship will have to find out in court.The organization can make a decision to forgive the debt to the employee, this is the right of the employer. Then it will be to be considered that the employee received income, and with such an income should be kept income tax.
In any case, regardless of whether to hold the amount, go to court or forgive duty, must be published order executive. The accountant has no right to take any actions without this order.
Let's go from the general moments to private. If the worker is sent on a business trip, then, first of all, published order of the head on the direction of the employee on a business trip. Commanded is a person associated with the organization of the employment contract. The order indicates who, where, why goes and for what time. Based on the order, a travel certificate is written out, which indicates all this information.
True, there is an exception: if the employee goes into a foreign business trip, a travel certificate is not written out.
The employee must be issued cash for future expenses. First of all, the organization should determine how the costs of passing and accommodating the employee will be paid. The organization can purchase tickets and pay the hotel by cashless paymentBut it can issue a cash employee's money, and he will pay it himself.
We will analyze the situation on the example. The organization acquires tickets (suppose, worth 23,600 rubles, including 3,600 rubles. VAT) and then transmits them to commoded. In this case, there will be the following accounting sequence:
- The organization pays tickets.
Dt 60 kt 51 23 600 rub. - Tickets come to the organization.
DT 50-3 kt 60 20 000 rub.
DT 19 kt 60 3 600 rub. On account 50, subaccount 3 " Monetary documents»Reflect paid tickets, postage stamps and other similar documents. - Tickets issued an employee sent to a business trip.
Dt 71 kt 50-3 20 000 rub.
The issuance of money from the cashier is reflected by the wiring:
Dt 71 kt 50
We are already a bit familiar with VAT and know that the document giving the right to deduct VAT is an invoice. Without this document, VAT does not take off. Travel expenses In this regard, the exception is: VAT paid for accommodation and travel can be taken to deduct without an invoice. But it is necessary that the VAT documents be allocated in a separate amount, and this does not always happen.
In addition to the specified amounts, an employee during a business trip receives the so-called daily. This is the amount established by the administration of the Organization and is, if so it is possible to express "money on the pocket expenses" of the commaed person. For example, if the organization's management set the size of the daily 300 rubles. During the day, the worker is sent on a business trip for 10 days, it is supposed to issue 3,000 rubles, and at the same time he will not report to what he spent them and he spent them at all.
Daily relies for each day of the 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 is departing in the morning or in the evening. Daily size is determined by the order of the head.
But there is one important detail. When an accountant maintains accounting and amounts to accounting reportingHe takes into account as the calculations of the organization, the amount of daily mines, which is established by the order of the Director. When an accountant considers taxes, it takes into account daily size 100 rubles. per day. This size is established by law specifically to calculate income tax. All that is above this limit, that is, the other costs of payment for the daily, when calculating taxes are not considered expenses. Therefore, sometimes organizations set the size of the daily in accounting, also 100 rubles, although this amount is too small.
Outping on a business trip, an employee must put the seal of his organization on a travel certificate. Arriving in place, he must put the organization of the organization in which it is directed. Departing from a business trip, he should again put the organization of the organization in which it was sent, and on arrival in his native company - to print it. It turns out that the employee's travel certificate must be at least 4 seals: two of their own and two strangers. And if the worker along the way still looked into any organizations, then more. Without these seals, the campaign is considered not.
Returning from a business trip, an employee represents the management report on the execution of a travel assignment, as well as submits to the accounting department an advance report, making all the acquittal documents to it. Unlike the daily, the cost of travel and residence even when calculating taxes is not legally limited. Again, the laws of common sense are operating: if the organization trades with bathing brooms, it will be very difficult for it to explain to the tax inspectors why its director regularly travels on business trips to European capitals to numerous seminars and lives in the best apartments of five star hotels.
To account for settlements with accountable persons, 71 "Calculations with accountable persons" is used. it active passive score. If the organization issued an employee of the amount under the report - this is an active account, if the employee overexposed the amount and decided to compensate them, then we have a passive account.
"Financial newspaper. Regional edition", 2006, N 5
Accounting for calculating operations with accountable persons, on the one hand, is uncomplicated, but, on the other, it is precisely on this site a large number of errors are allowed. The most common of them are the lack of acquittal documents, non-compliance with the limit amount of calculation of cash with legal entities and others. Sometimes these errors lead to rather unfavorable tax consequences.
Consider the sequence of the calculation process with accountable persons.
For settlements with employees of the enterprise, which are issued under the report of money, is intended for account 71 "settlements with accountable persons". At the same time, record is being recorded on the debit of account 71 and the credit of account 50 "Cashier". The list of persons who have the right to receive money under the report should be approved by the order by the leader. This document performs a control function not only for the movement of such cash, but also for their targeted use.
Advance reports of the advance report
In accordance with paragraph 11 of the procedure for conducting cash transactions (approved the decision of the Board of Directors of the Bank of Russia of September 22, 1993, N 40) Persons who received cash under the report are obliged no later than three working days after the expiration of the term they are issued to Or from the date of returning them from a business trip to present a report on the consolidated amounts in the accounting department and make a final calculation on them.
To date, there is a controversial situation between tax authorities and taxpayers on the issue of the report of the reporting person on the amounts received. Tax authorities believe that in this case the employee has taxable income on personal income tax and the ESN. You can argue with this, since the cash in the ownership of the employee does not pass and continue to be listed in the composition accounts receivable. In addition, the fact of obtaining income must prove themselves tax authorities. However, before that it is better not to bring. therefore financial service Organizations should ensure control over the timely return of accountable amounts and, if necessary, issue a service note addressed to the head with a request to publish an order to keep the irrevocable amounts from employee wages (from his written consent). The presence of an order in organizing an approval of the list of accountable persons will help the taxpayer in the dispute with the tax authority on this issue.
Promotion documents
If cash is issued for economic needs, only the expenditure cash order is drawn up. In the direction of the employee on a business trip, you need to take care of the design of a whole package of documents.
First, it is necessary to publish an order about the direction of the employee on a business trip (form N T-9), which is signed by the head of the organization or the person authorized by him. It indicates the names and initials, a structural unit, a profession (position) of a commaed person, as well as a goal, time and place of a business trip.
Secondly, writing a travel certificate (form N T-10), which indicates the time of stay in the service business trip (the time of arrival at the point (s) of the destination and the time of departure from it (them). In each destination, marks are made of arrival time and the disposal that is certified by the signature of the responsible official and the seal. The certificate is discharged in one copy by the employee of the personnel service on the basis of the order (orders) on the direction on a business trip.
Thirdly, the service task is drawn up (form N T-10A). It is subscribed to the head structural unitwhich is a comma-friendly person, and is approved by the head of the organization.
These documents confirm the production nature of the business trip. However, in practice, very often commoded individuals are inattentively referring to their design. for exampleDo not put mark on a travel certificate of arrival time and disposal of a business trip. In this case, the fact of stay on a business trip may be questioned. Either, handing over the advance report to the accounting department, the employee does not apply a report on the performance of official task. Then problems arise with the confirmation of the economic validity of the costs.
Very often, organizations buy aircraft and railway tickets in a centralized procedure for non-cash payments. In this case, the acquisition and issuance of tickets for the report are made in accounting by the following records:
Dr. 60, Kt 51 - listed advance for air tickets;
Dt 50-3, Kt 60 - received flights;
Dt 19, Kt 60 - on the amount of VAT;
Dt 71, Kt 50-3 - has been issued to accountable face.
By accepting jolly junction documents, it is necessary to pay attention to the composition of the costs recovered by the accountable person. Articles 217 (p. 3) and 264 (paragraphs 12 of paragraph 1) of the Tax Code of the Russian Federation define the following list of expenses that are compensated by the employee and are not included in its taxable income (according to some items within normal terms): Daily, actually produced and documented confirmed Targeted goals to the destination and back, charges for airport services, commission fees, travel costs to the airport or station in departure, destination or transplants, on baggage, hire costs residential premises, payment of communication services, receiving and registering a service passport, visa, and exchange costs cash currency or check in the bank for cash foreign currency. Thus, service costs in bars, restaurants, etc. The organization is not obliged to compensate as they should be covered by an employee due to daily. If nevertheless, the head decides on their compensation, then such amounts are not taken into account when calculating taxable profits and at the same time will increase the taxable income of the employee.
Payment of NDFL for excess daily
Concerning hold Ndfl With supernormative daily daily, then this issue today remains controversial. Tax authorities recommend using the rules established by the Government Decree Russian Federation From 08.02.2002 N 93 (hereinafter referred to as the Resolution No. 93). However, for purposes calculus NDFL This ruling cannot be applied, since it is accepted in accordance with PP. 12 p. 1 Art. 264 of the Tax Code of the Russian Federation and establishes the rate of daily diurnal, applicable in determining the tax base for the income tax.
Currently there has been a positive judicial practice for taxpayers in part claims NDFL Excessive daily daily. So, in solving you of the Russian Federation dated January 26, 2005, N 16141/04 indicates that in accordance with Art. 168 of the Labor Code of the Russian Federation the dimensions of the daily rate are determined by the collective agreement or local regulatory act Organizations regardless of its form of ownership and departmental affiliation. Resolution No. 93 should not be applied in this situation. A similar position was expressed in the decision of the Presidium of the RF No. 14324/04.
In the letter of the Ministry of Finance of Russia of 18.03.2005 No. 03-05-01-04 / 59, the opposite opinion was expressed that Labor Code only gives the employer the right to set the amount of reimbursement of expenses related to the service business trip, and does not give it the right to determine regulatory size Such expenses not taken into account for tax purposes.
Attention should be paid to the requirement of clause 11 of the Cash Operations Procedure: to issue money under the report can only after a full report on previously issued amounts. True, tax and administrative responsibility for violation of this requirement is not provided.
Checking an advance report
When receiving an advance report, it is necessary to check the correctness of its design:
it must be compiled by a unified form;
signed by an accountable person, chief accountant and approved by the head of the organization;
all acquittable documents must be attached to the report.
When checking the acquisitions attached to the report, you need to pay attention to the following points.
If material values \u200b\u200bhave been acquired, not only payment is applied to the advance report ( cash check and receipt for the arrival cassovoy order), but also commodity documents (invoices, commodity checks marked with a "paid" stamp). IN commodity documents There must be a complete decoding of acquired values.
Sometimes the accountable person applies only a cash receipt to the advance report, without a commercial check. In such a situation, problems may arise with taking into account material values. And that's why. In accordance with Art. Art. 159 and 160 GK RF transaction legal entities Between themselves and with citizens should be made in writing by drawing up a document expressing its content and signed by the person or persons committing a deal, or properly authorized by them. Paragraph 2 nine Federal Law from 11/21/1996 N 129-FZ "On Accounting" contains a list of mandatory details, which must have a primary document for its adoption accountingAmong which is the personal signatures of officials responsible for the commissioning operation. Thus, both civilians and accounting legislation provide for the availability of a confirming the fact of making a transaction, signatures of responsible persons. Since the cash check does not contain them, it cannot serve as a document confirming the fact of acquiring goods, providing services for a legal entity.
To avoid disputes with tax authorities, an account should be issued, reflecting the number and cost of received values. The act must contain all the mandatory details provided for for the primary document and be signed by a materially responsible person who adopted these values.
Judicial practice in such a situation on the side of the taxpayer (Resolution of the FAS of the West Siberian District dated 25.02.2004 N F04 / 953-206 / A45-2004, from 11.05.2004 No. A05-12469 / 03-26). So, in the Resolution No. F04 / 953-206 / A45-2004, the court indicated that the lack of primary documents could not be considered as a basis for the inclusion of these amounts in the employee's income, since they did not remain at his disposal.
Another situation: the accountable person applies a commercial check, but does not apply a cash register. In the decision of the FAS of the Moscow District of July 12, 2004 N Ka-A40 / 5472-04, the court found that the funds received by its employees were spent on production goals and not used to extract material Profit. These circumstances are confirmed advance reports, commodity checks, accounts, receipts, arrival orders, acts, service tasks. Evidence that the funds received under the report are income of employees, the tax authorities are not represented.
Sometimes instead of a cash receipt, a receipt for PKO is applied. Or payment document None at all. In such a situation, the fact of the recovery of material values \u200b\u200bis especially important. After all, this document will be a confirmation of the actual use by the accountable person of the received funds. The courts in such a situation arise to the side of the taxpayer (decree of the FAS of the North Caucasus District of 07.06.2005 N F08-2438 / 2005-989A). When issuing funds to the accountable person, it is necessary to advise him about limit Calculations of cash between legal entities.
Sometimes the employee of the firm purchases the goods at the expense of its own funds, and then the organization reimburses him. To avoid trouble, in this case, you can recommend issuing primary documents as follows:
they must be decorated not on individual, and on the organization;
the employee acquired the MPZ must act on the basis of a power of attorney issued by the enterprise.
One of the typical errors in drawing up an advance report is the write-off of material values \u200b\u200bon cost accounts (20, 23, 25, 26, 29, 44) without their posting accounting of the MPZ.. This leads to a decrease in the internal control over the MPZ movement in the organization, as well as to penalties for a gross violation of the rules for accounting income and expenses (see Table).
| Economic operation | Erroneous Accounting MPZ without potation On accounts their accounting | Correct accounting of the MPZ. using accounts their accounting |
|||
| Debit | Credit | Debit | Credit | Document | |
| Issued under the report cash | 71 | 50 | 71 | 50 | RKO |
| Based on the advance report reflected acquisition of stationery | 26, 44 | 71 | 10 | 71 | Came m-4 Orders |
| Stationery transferred employees | - | - | 26, 44 | 10 | Demand- patch M-11. |
VAT deductions
To take to deduct VAT, it is necessary to fulfill certain conditions: the goods must be credited, paid (until December 31, 2005), used in activities taxable by this tax. In addition, you need to have an invoice with a dedicated VAT amount. It is very important in this situation so that all documents (invoices, invoices, receipts to PKO) were issued for the organization, and not an individual. For this, he should have a power of attorney. Otherwise, to get an invoice will be problematic, since in accordance with paragraph 7 of Art. 168 of the Tax Code of the Russian Federation in the implementation of goods for cash by organizations retail and cateringAs well as other organizations, individual entrepreneurs who perform work and providing paid services directly to the population, the requirements for the design of settlement documents and invoices are considered to be fulfilled if the seller issued a cash check or other document established form.
In practice, organizations have problems with deductions on VAT:
- if the check is not allocated in the check on a separate line.
Require VAT selection in the check, the tax authorities refer to paragraph 4 of Art. 168 of the Tax Code of the Russian Federation, where it is said that in the settlement documents, including in the registry of checks and registers to receive funds from a letter of credit, primary accounting documents and invoices, the tax must be allocated a separate string. That's a moot point. First, the cash check is neither primary or calculated document. The resolution of the FAS of the North-Western District can be made in confirmation of this opinion of 24.01.2005 N A66-7929 / 2004, in which the court indicated that the conditions for the deduction of VAT on goods are actual payment of goods acquired for sale, their posting and the availability of The invoices written by the supplier of goods indicating the amount of VAT. A similar point of view is given in the Decree of the FAS of the Ural District of 08.07.2003 No. F09-1961 / 03AK). Secondly, if the amounts listed in the check and invoice coincide, it can be argued that VAT is paid in the price of goods;
- if there is a receipt for PKO (or receipt), but there is no cash receipt.
The courts also fall on the side of the taxpayer. Thus, in the resolution of the FAS of the North-Western District of 09.11.2004 No. F04-6697 / 2004) it is indicated that the concepts of the document confirming the actual payment of VAT, the NK of the Russian Federation does not contain. Under a document confirming the actual payment of tax amounts, both a cash receipt should be understood as a cash receipt and a different document of the established form.
A. Vagapova
CJSC "Gorislavtsev and K. Audit"
