Listing on the payroll card for a long time no one surprises. Today, many companies list an employee and money under the report. The use of employees cards in calculations on accountable amounts is a convenient tool and for an employee and for the organization. And properly executed documents will help avoid questions from the inspection.
Legislative Fundamentals of Accounting Amounts
Today, cashless transfer of money under the report is still used more and more. In general, the order of calculations for the money issued to employees into the scope is regulated by the indication of the Central Bank of the Russian Federation No. 3210-y dated 11.03.2014. But it refers to cash.
Legally is not limited to the issuance of employee to the card. The Ministry of Finance of the Russian Federation, together with the Treasury of the Russian Federation in the letter of September 10, 2013 concluded that the payment of accountable funds for bank accounts of employees of organizations is advisable and does not contradict the legislation. A similar conclusion is contained in the letter of the Ministry of Finance of Russia of 08/25/14 No. 03-11-11 / 42288.
The procedure for issuing funds to the report on the employee's card
The procedure for calculating reporters, including the possibility of transferring accountable funds in cashless procedure, it is recommended to register in the accounting policy of the enterprise. Money for the report is issued to an employee for his statement or on the basis of an administrative document (order, orders) of the head of the enterprise. They are prescribed the purpose of issuing funds, the period for which they are issued.
By order, as a rule, the order is issued on the issuance of cash on expenses when sending an employee on a business trip.
Application form on the subsection should also be developed and approved by the Regulatory Document. This will avoid errors in its design. An employee's statement must be signed by the head.
Sample disposal for approval of the application form
Registration of payment order
Issuance in non-cash under the report of money from the company's current account is carried out by issuing a payment order. When transferring accountable amounts to an employee's card, the payment assignment must contain information that the amount of the amount is issued under the report, with the following exemplary wording:
- transfers accountable amounts for travel expenses;
- listing under the report on business costs;
- issuance of cash in the report.
Sample of filling out a payment order for the transfer of accountable sums
Wiring
To reflect in accounting for transferring cash to the report in non-cash, the accountant must make the wiring:
- Debit 71 "Calculations with accountable persons";
- Credit 51 "Settlement accounts".
The advance report from the accountable person is issued, which can be found in the section Bank and Cashier - Cashier - Advance Reports.
In the document header you need to specify:
- from - date drawing up an advance report;
- Accountable person - A physical person who provided an advance report.
Reflection of previously issued accountable amounts in the advance report
October 17, Motherhouses G.P. brought an advance report on previously issued accountable funds in the amount of 30,000 rubles.
If the employee was previously issued money, they should be specified on the tab Advances .
Fill in this tab can only be selected by the button on the button Add . Advances to accountable persons may be issued by the following documents:
- Issuance of cash documents Type of operation Issuance to accountable lich For example, if or acquired an organization and passed to the accountable person.
- Cash issuance Type of operation Issuance of accountable personsw. , if a .
- Credit account Type of operation Listing accountable lich , if a .
In our example, friendship G.P. It was previously issued an advance of 30,000 rubles.
If the advances were not previously issued, then this tab is not filled, but reimbursement of expenses an employee made from personal funds for the needs of the organization, Buchspert8. Recommends to execute through the account "Calculations on other operations".
How to make an advance report when buying materials and TMC
How to conduct an advance report in 1C 8.3 on the purchase of materials, the goods will consider on the example of buying a stationery accountable person.
- check with highlighted VAT for the purchase of stationery at the "Contour" LLC:
- paper A4 - 5 p. At a price of 236 rubles. (including 18% VAT);
If the accountable person provided primary documents for the purchase of materials, goods or other material and production reserves (MPZ), then their list is indicated on the tab Products .
At the IPU, for which employee reported, additional documents Admission (act, invoice) you do not need to create! Calling materials, goods to the warehouse acquired by the accountable person is carried out by the document Advance report .
On the tab Products The name is filled, the number of MPZ and the amount to which they purchased, as well as data on VAT, supplier and document, on the basis of which VAT can be adopted to deduct.
Advance report SF . When conducting a document Advance reportt. Invoice issued on the amount of VAT made in the column VAT which can be taken to deduct.
SF not put, while the VAT allocated in the primary document is indicated in the column VAT .
As a result of the document Advance reportt.
If the subcode calculated the supplier for the MPZ, and at the same time the delivery itself was not, the MPZ was not received on the warehouse, but there is only a check for payment, then it is necessary:
- the acquisition of TMTs to issue through when they go to the organization. In this case, nothing is indicated;
- pay a counterparty to specify on the tab Payment .
Daily and travel expenses in the advance report
How to reflect the daily in the advance report and travel costs, consider the following example.
Daily in the organization in accordance with the regulations on travel is paid at the rate of 700 rubles per day., Total - 4 200 rubles.
- railway ticket (Moscow-Sochi) in the amount of 4,000 rubles. (including VAT 18% - 120 rubles);
- railway ticket (Sochi-Moscow) in the amount of 5,000 rubles. (including VAT 18% - 130 rubles);
- receipt and SF for accommodation in a hotel worth 9,440 rubles. (including VAT 18%).
Travel costs (including daily owned employee) are indicated on the tab Others .
Services and other costs in the advance report in 1C 8.3 on the example of postal expenses
How to fill out an advance report in 1C to purchase postal services Consider the following example.
- check KKM for paying postal expenses in the amount of 354 rubles. (including 18% VAT);
All costs of the accountable person who do not have material form are taken into account on the tab. Other .
On the primary document, the cost name and their sum, as well as the data on the VAT, supplier and the document, on the basis of which VAT can be adopted to deduct. Here it is also necessary to show the postage stamps that were used and reflected in accounting as monetary documents.
If the subproductive attached to the document Advance report invoice issued to the organization, then you need to check box SF . If instead of the SF, documents corresponding to the signs of strict reporting (BSO) are attached, for example, tickets, then you need to install additional checkbox BSO . When conducting a document Advance report Document will automatically be created Invoice issued The amount of VAT specified in the column VAT . This amount of VAT can be taken to deduct.
If only the primary document is attached (for example, a CCT check), in which VAT is highlighted, checklane SF not put, while the VAT dedicated in the primary document is made in the column VAT . As a result of the document Advance report Such VAT will be written off to expenses not taken into account in taxation.
Payment counterparty in the advance report
How to fill out an advance report in 1C to pay the counterparty, consider on the following example.
- banking order for the payment of the Internet in the amount of 1,534 rubles.
Advance report of an employee to enumerate an advance or payment counterparticle is drawn up on the tab Payment .
Accounting for accountable amounts in 1C ZUP 3.0 is carried out by reflecting the issues for issuing advances and write down the expenses for a business trip or other affected. The article step by step will analyze the calculations with accountable persons in 1C: the issuance of an advance in cash and non-cash form, reflection of debt, the formation of an advance report, the return of unused funds to the cashier.
Accounting for accountable amounts in 1C: Basic operations
The basis for issuing an employee of the amount under the report may be an order of a business trip or the need to carry out business spending, in line with the order of the head.
If we consider the procedure step by step, then:
- at the first stage, the accountant issues an employee of the means under the report (cash or through cash register);
- after committing a business action (for example, the purchase of a nooseventory, payments with the provider, the end of a business trip), an employee submits to the accounting department of the advance report (the deadline for the 3rd day, the following day of harming);
- accountant reflects the costs of accounting;
- if the advance amount exceeded the amount of actual expenses, then the employee returns the balance of the amount in the cashier, if on the contrary, the accountant pays an employee to the amount of recalculation.
The overall accounting procedure for accountable amounts - in infographics below:
Issuance of advance cash
On the basis of the statement of the employee and the order of the head, the accountant reflects operations for issuing funds under the report employee - cash or through the cashier.
To begin with, consider the issuance of cash under the report. For this operation, the "Cashier" menu is used, in which the document "Exchange Cash Order" is formed.
By choosing the "Expenditure Cash Order" position, the accountant presses the "+" (add), after which the drop-down list appears on the screen, allowing you to select the necessary operation (issuance of the accountable person).
After the choice of operation, the accountant specifies the name of the employee who will be given accountable funds, as well as the amount of issuing. At the same time, the accountable amount must be made manually, and the name of the employee is to choose from the "Physician" directory. Other details of the expenditure cash order are filled automatically.
Forming a document, the accountant presses the "Conduct" button and forms the wiring of DT 71.01 CT 50.01. Based on the wiring, the amount of funds, accountable at the box office, is automatically reduced by the amount of accountable funds that are subject to extradition.
Enumeration of the accountable amount on the employee's card
If the organization lists the accountable amount on the employee's bank card, then to reflect the operation in 1C accountant uses the "Bank" menu, the bank statements magazine, which forms the "write-off from the current account" document.
By adding a "write-off from the current account" document, the accountant chooses the type of transaction to the accounting person. In the newly opened window, you must fill out the following details:
- the amount of funds to be transferred to the employee (field "amount");
- FIO of the accountable person from the reference book "individuals" (field "accountable person");
- FIO of the employee from the directory counterparties (the field "Recipient");
- details of the bank account of the employee from the Card "Accounts and Contracts" (the field "The Recipient's Account");
- purpose of payment manually (payment of an advance on travel expenses / tangents on the basis of the order number__ from "_" ___ __g).
After the document, DT 71.01 CT 51 is generated in accounting, the balance of funds at the current account decreases to the amount of the accountable amount issued.
Debt for accountable sums
Verification of the amounts issued by employees under the report is carried out by forming a operating and salad statement. The form allows you to monitor the amounts reflected in the account 71 in the context of accountable persons (according to the name of the staff).
Cash issuance to accountable persons can be made in cash or non-cash.
Cash issuance
Cash issuance to accountable persons is issued with the help of the document "Expendable Cash Order". This document is available from the "Cashier" menu.Also, the "Expendable Cash Order" can be logged in in the "Cashier" tab of the program features.
In order to issue money from the cash register to accountable face, the type of operation of the document "issuance of the accountable person should be used. 
In order for the issuance of money to spend correctly, the accountable amount and accountable person should be specified. The accountable amount is entered by the user manually, and the accountable person is selected from the directory "individuals". 
The "Print" tab contains the details required for the printed form of the expenditure cash order. "Subject:" - copies the "accountable person" line;
"Basis", "Appendix" - is filled by the user manually
"By:" - Copies the information about the document certifying the personality of the accountable person "from an individual card.
After the document, the cash balance decreases at the checkout and increases the debt to the individual who received the accountable amount. 
Cashless cash
The issuance of non-cash funds is issued with the help of the "write-off from the current account". This document is available from the "Bank" menu and is in the journal "Bank statements".
Also, the "Bank statements" log can be found in the "Bank" tab of the program features. 
In order to issue non-cash cash with a reporting face, the type of transmission of the accounting person should be used. 
In order for the cash transfer operation in correctly, you need to correctly fill out the following mandatory details of the "write-off from the current account" document: - The amount is the amount of funds listed by the accountable person.
- Accountable person - an employee who lists the accountable amount. This props is selected from the directory "individuals".
- The recipient is an employee who lists the accountable amount. This props is selected from the reference book "Counterparties".
- The recipient's account is an account to which the accountable amount will be listed. The account information is available from the counterparty card in the "Accounts and Contracts" tab.
- Purpose payment - is filled by manually by the user.
After the paper reduces the balance of funds at the current account, and also increases the debt accountable person. 
Debt accountable persons
After the cash is issued to accountable persons, debt is formed before employees. The status of this debt can be tracked using the report "Reverse Sald Championship in account 71".
From this report, it can be seen that Ivanova Marina Viktorovna should report in the amount of 1000 rubles, and 2000 rubles was transferred to Simonova Victoria Pavlovna. Registration of the advance report
The advance report is issued in order to close the debt accountable person, i.e., to reflect the consumption of funds issued to him for the needs of the enterprise.The "Advance Report" document is available from the "Cashier" menu.
In order for the Advance Report document to be held correctly, the following mandatory details of the document should be correctly fill in: 
After this document, the debt of the accountable person decreases. 
Registration of cash recalculation
Often there is a situation where the accountable person lacks money issued to him in order to pay for the costs of the needs of the document. In this case, the accountable person is forced to use their own funds that the company is obliged to return to him.
The amount of recalculation is also reflected in the ruble and salad statement. 
The refund of the funds spent over the issued, is made by the documents "Expendable Cash Order" or "write-off from the current account" for the same technology as the issuance of funds to the accountable person. Decision of cash balance
There may also be a situation in which the cash issued is not fully spent. In this case, the accountable person remains part of the accountable amount, which the employee must return to the enterprise.
The debt of the accountable person can also be seen in the ruble and salad statement. 
As a rule, the refund of the balance of the advance is reflected in the "Cash Order" document. This document is available from the "Cashier" menu. 
Also, this document can be found in the "Cashier" tab of the program functions panel. 
To return the balance of accountable amounts, the type of operation of the document "Return from the accountable person" should be used. 
For the correct implementation of this document, you must correctly fill out the following details: 1. The amount is the amount of the balance of accountable funds, which is submitted to the cashier (filled by manually by the user).
2. The reporting person is an employee who returns the balance of the accountable amount (selected by the user from the directory "individuals").
The "Print" tab is intended for correct formation of the printed form of this document. "Accepted from" is copied from the line "accountable person."
The "base" and "application" are filled by the user manually.
After the document, the debt of the accountable person decreases, and also increases the remainder at the checkout.
The dynamics of the debt accountable person can be traced in the report "Reverse Salda Statement 71". 
This article discusses the peculiarities of regulatory accounting of settlements with accountable persons in accounting, tax accounting, as well as the procedure for reflecting economic operations on accounting for settlements with accountable persons in the program "1C: Accounting 8" (Ed. 2.0). The article was prepared by M.S. Bitch.
- on the passage;
- for hiring residential premises;
Regulatory regulation of settlements with accountable persons
In the course of its activities, the organization can issue cash to their employees for travel and economic expenses on the basis of the order of the leader. In such situations, employees are accountable persons. The procedure for issuing funds under the report and reporting is established by the Central Bank of the Russian Federation (the procedure for maintaining cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia of September 22, 1993 No. 40). The head of the organization is determined the size of the accountable amounts and the timing to which they are issued. Accountable persons within three days after returning from a business trip or after a period of which money issued must submit a report on the use of funds (according to a unified form No. OA-1 "Advance Report") and attach confirmation documents.
In accordance with Article 166 of the Labor Code of the Russian Federation, a business trip is a worker's trip to the employer's order for a certain period of service order outside the place of permanent work. The location of the organization is recognized as a permanent place of work, the work in which is due to the employment contract. The procedure for the direction of the employee to official business trips, both on the territory of the Russian Federation and in the territory of foreign countries, is regulated by the Regulations on the features of the direction of employees in official business trips, approved by the Decree of the Government of the Russian Federation of October 13, 2008 No. 749. In the case of directions to a business trip, the employer is obliged to reimburse the following expenses:
- on the passage;
- for hiring residential premises;
- additional costs associated with accommodation outside of permanent residence (daily);
- other expenses made by the employee with the permission of the employer.
In the direction of the employee on a business trip to the territory of a foreign state, expenses are additionally reimbursed:
- to design a passport, visas and other field documents;
- on issuing compulsory medical insurance;
- mandatory consular and airfield fees;
- fees for the right entry or transit of road transport;
- other mandatory payments and fees.
Accounting for calculations with accountable persons is conducted on account 71 "Accounting for settlements with accountable persons". The debit of account 71 in correspondence with the loan of cash bills is reflected in the issuance of cash for the report. The consumed accountable amounts are recorded on the credit account 71 in correspondence with cost accounts or other accounts, depending on the nature of the costs.
Reflection of travel expenses in tax accounting
In accordance with PP. 12, paragraph 1 of Article 264 of the Tax Code of the Russian Federation, travel expenses relate to other expenses related to production and implementation. For tax tax purposes, the following costs may be taken into account:
- fare of an employee to a travel destination and back to the place of permanent work;
- hiring residential premises, including employee expenses for additional services provided in hotels (except for service costs in bars and restaurants, service costs, expenditures for using recreational and wellness objects);
- daily or field satisfaction;
- registration and issuance of visas, passports, vouchers, invitations and other similar documents;
- consular, airfield fees, fees for the right to entry, passage, transit of automotive and other transport, for the use of sea channels, other similar structures and other similar payments and fees.
From January 1, 2009, the amount of daily and field satisfaction is not normalized for income tax purposes (federal law of July 22, 2008 No. 158-ФЗ). The moment of recognition of expenses for travel expenses under the accrual method is the date of approval of the advance report (article 272 of the Tax Code of the Russian Federation).
The amounts of value-added tax (VAT) paid on the expenses for travel (expenses to travel to the place of service travel and back, including the cost of use in bedding trains, as well as expenditures on the hiring of residential premises), are subject to deduction (paragraph 7. Article 171 Tax Code). The basis for the deduction of VAT sums are invoices, or documents confirming the payment of the tax amount retained by the tax agents (strict reporting form).
In accordance with the Tax Code of the Russian Federation in the employee's income for the purpose of calculating the tax on individuals (NDFL), the daily daily paid, paid in accordance with the legislation of the Russian Federation, but not more than 700 rubles for every day on a business trip on the territory of the Russian Federation and not more than 2,500 rubles for each day of stay in an overseas business trip, as well as actually produced and documented target expenses, such as travel costs, costs for hiring residential premises (clause 3 Article 217 of the Tax Code of the Russian Federation). When traveling on the territory of the Russian Federation (overseas travel) with the amount of daily over 700 rubles (2500 rubles) per day with a sum exceeding 700 rubles (2500 rubles) per day, it is necessary to accrue and pay personal income tax. With the failure of the employee of documents confirming the payment of expenses for hiring residential premises, the amounts of such payment are exempt from taxation in accordance with the legislation of the Russian Federation, but not more than 700 rubles for each day on a business trip on the territory of the Russian Federation and no more than 2,500 rubles for each day Foreign business trip.
In accordance with paragraph 2 of Article 9 of the Federal Law of 24.07.2009 No. 212-ФЗ daily, as well as actually produced and documented targeted targets for employee business trips, both within the territory of the Russian Federation and outside the territory of the Russian Federation are not subject to Insurance contributions. With the failure of documents confirming the payment of expenses for hiring residential premises, the sums of such expenses are exempt from taxing by insurance premiums within the normal obligations established in accordance with the legislation of the Russian Federation.
Keeping accounting for settlements with accountable persons in the program "1C: Accounting 8" (ed. 2.0)
Consider an example of calculations with an accountable person when issuing cash to business needs in the program "1C: Accounting 8". As part of the example, consider several possible options for developing events.
Example 1.
04/01/2011 The organization "Example" issued an employee Ivanov V.D. 10,000 rubles for the purchase of an external hard disk.
In the program "1C: Accounting 8", this operation is reflected in the "Expenditure Cash Order" document (item of the main menu "Cashier") with a type of economic operation "Issuance to the accountable person". In the document, you must fill out the account of the account, in this case, 50.01, issued by the amount of 10,000 rubles. On the Details tab, we indicate the "accountable person", which Ivan Vladimir Danilovich, Ivanov, Ivanov, Ivanov Vladimir Danilovich and the article by the payment of funds for cash withdrawals. The document forms wiring DT 71.01 CT 50.01 10 000 rubles. Figure 1 presents the "Expenditure Cash Order" document and the results of its conduct.
Fig. 1. Cash issuance to accountable person
Option 1. Advanced report with unspent amounts
04/08/2011 Ivanov V.D. Presented an advance report and documents on the purchase of a disk, worth 9,000 rubles. Unsumed funds were returned to the cashier.
In the program "1C: Accounting 8", a document "Advance Report" is formed (the item of the main menu "Cassa"). In the details "Phys. Face "Indicate the reporting person" Ivanov Vladimir Danilovich ", on the" Advance "tab, choose the document on which cash was issued. First, choose the type of document "Expendable Cash Order", then select the necessary document from the showing list, in our example it is RKO No. 1 dated 04/01/2011, the remaining fields of the table will be filled automatically. On the "Products" tab, we specify the "nomenclature" of the purchased product, select "External Hard Drive" reference book, if it is not listed, add it to the directory. We indicate the quantity - 1 pcs, the price, the amount is 9,000 rubles,% VAT - 18%, the amount of VAT is calculated automatically - 1,372.88 rubles. To automatically generate an invoice in the program, we specify the supplier - "Retail Store", put a tick in the field "The SF is presented", specify the date and number of the invoice invoice. Indicate the account of the disc bank account - 10.09 and the account of VAT accounting - 19.03. An example of filling out an "advance report" is presented in Figure 2. Wiring is generated as a result of the document:
Debit 10.09 Credit 71.01
- 7 627,12 rubles,
Debit 19.03 Credit 71.01
- 1 372.88 rubles.
Fig. 2. An example of filling out an "advance report", the "Advance" and "Goods" tabs
The return of the unspent amount (1 000 rubles) is reflected in the program "1C: Accounting 8" using the document "Cashier order" with a type of economic operation "Return from the accountable person", where the return amount of 1,000 rubles is indicated, the accountable person and the type of cash flow funds. An example of filling in PKO is shown in Figure 3. The document forms the wiring:
Debit 50.01 Credit 71.01
- 1 000 rubles.
Fig. 3. Cartrol order
In order to control that all calculations are reflected in the program correctly, it is possible to make a negotiable statement in account of 71.01 and make the selection by the employee Ivanovo V.D. (Figure 4).
Fig. 4. Redemption statement on account 71.01 with selection by employee V.D. Ivanovo.
Option 2. Advance report with overrun
04/08/2011 Ivanov V.D. Presented an advance report and documents on the purchase of a disk, worth 11,000 rubles. The organization reimbursed the amount of exceeding.
In this situation in the program "1C: Accounting 8", an "advance report" is formed, which is filled in the same way as in Embodiment 1 (Figure 2), only the other cost of the hard disk is specified. Issuance to the accountable person to the amount of expenditures on the advanced advance (1 000 rubles) is issued by a document "Expendable Cash Order", which is filled in Figure 1.
Option 3. Advance report with non-refundable sums
Ivanov V.D. Presented an advance report on 04/08/2011. The leader's order was indicated that the amount for the purchase of an external hard disk is provided for the period from 04/01/2011 to 04/07/2011. Cash, remaining after buying an external hard disk, Ivanov V.D. did not return. The order of the head was decided to hold the remaining cash from the employee's salary.
Accountable amounts not returned to employees on time are recorded on the account of account 71 "Calculations with accountable persons" and the debit of account 94 "shortage and loss of valuables. Next, they are written off from account 94" shortages and loss from damage to values \u200b\u200b"in the debit of account 73" Calculations with staff for other operations. "
In the program "1C: Accounting 8", the adoption operation to account for an external hard disk is reflected in the document "Advance Report" (Figure 2). Operations for reflecting the shortage are reflected in the document "Operations entered by hand". For this example, the following leashes should be formed:
Debit 94 Credit 71.01
- 1 000 rubles - reflection of the shortage;
Debit 73 Credit 94
- 1 000 rubles -write-off debt on the shortage of the employee;
Debit 70 Credit 73
- 1 000 rubles -holding a non-refundable amount of salary .
Fig. 5 - Write off the irrevocable accountable amount for shortage
Example 2.
Advance report on a business trip
Ivanov V.D. was sent on a business trip for 3 days to Moscow to conclude a contract for the supply of goods (from 05/23/2011 to 05/25/2011). Ivanov V.D. An advance was issued in the amount of 30,000 rubles, per day 2 700 rubles (900 rubles * 3 days), housing costs of 12,000 rubles (4,000 rubles * 3 days), tickets for the plane 15,300 rubles.
05/27/2011 Ivanov V.D. Presented an advance report, a travel certificate, a report on the performance of official tasks and confirming documents: an account for a hotel accommodation in the form of N 3-g worth 13,500 rubles (4,500 rubles * 3 days) and a check on the payment of residence; Flights worth 14,000 rubles. The amounts of VAT paid in the documents are highlighted in a separate string.
Procedure for reflection of operations in the program "1C: Accounting 8":
1. 05/20/2011 A document "Expendable Cash Order" is formed with a type of economic operation "Issuance of the accountable person" (Figure 6). The document forms wiring:
Debit 71.01 Credit 50.01
- 30 000 rubles.
Fig. 6. Cash issuance to accountable person on travel expenses
2. 05/27/2011 A "Advance Report" is formed. The "Advance" tab indicates the document on which an extensance "Expendable Cash Order" was issued. The "Others" tab indicates the daily, costs for hiring housing, travel costs (Figure 7). The document will form the following postings:
Debit 44.01 Credit 71. 01
- 2,700 rubles - daily;
Debit 44.01 Credit 71. 01
- 11,440,68 rubles - hiring costs;
Debit 19.04 Credit 71.01
- 2 059.32 rubles - VAT from expenses for housing hiring;
Debit 44.01 Credit 71. 01
- 11,864,41 rubles - travel costs;
Debit 19.04 Credit 71.01
- 2 135,59 rubles - VAT from passing costs.
Fig. 7. Reflection of travel expenses in the Advance Report document
3. 05/27/2011 A Document "Expendable Cash Order" is formed to reflect compensation for recalculation on the advance report in the amount of 200 rubles. The document forms wiring:
Debit 71.01 Credit 50.01
- 200 rubles.
4. 05/31/2011 It is necessary to reflect the accrual of personal income tax from the amount exceeding the rate on daily. The excess amount is: (900 rubles - 700 rubles) * 3 days \u003d 600 rubles. The amount of NDFL is: 600 * 13% \u003d 78 rubles. In the program "1C: Accounting 8" Operation of the accrual of the amount of NDFL is reflected as follows:
- In the document "Operation introduced by manually" indicates the wiring debit 70 Credit 68 by 78 rubles.
- If the accounting of wages is carried out in the program "1C: Accounting 8", then for the purposes of calculating wages and the formation of income reports, the amount of income from the income and the amount of NDFLs must be introduced by the document "Entering income, NDFL and taxes (contributions) with fot", Moreover
- the amount of income (600 rubles) is indicated on the tab "NDFL: income and taxes" (Figure 8),
- the amount of NDFL (78 rubles) must be specified on the bookmarks "NDFL at a rate of 13%", "NDFL PREFERED" (Figure 9, Figure 10).
Fig. 8. Reflection of income amounts of incidence of daily NDFL
Fig. 9. Reflection of the amount of NDFL
Fig. 10. Reflection of the amount of customized NDFL
