Each business entity periodically arises the need for economic expenditures in order to ensure the functioning of the enterprise. Basically, they are made in cash through accounters, which are determined at the special order of the head. At the same time, costs must be carried out on the purposes to which money was issued.
The advance report is a document compiled by a materially responsible person in the case of their production or economic expenses, which were previously issued from the cash register or by transferring the money of the company.
This form is required to fill if the issuance of funds in the reports. Rosstat recommends using the document AO-1 form.
The list of persons of the enterprise, which is allowed to issue money is determined on a special order. It is desirable to reflect the credible list of accounts, the amount of the amounts that they may be issued, as well as consolidate the goals of spending these funds.
Thunderstorms can be both working in the enterprise, and those attracted under contracts of contracts.
The legislation requires that employees who issued funds for the work of expenses carried out them for the established purposes, and the head checking all the documents submitted to the advance report approved these costs.
Only after the advance report passed the approval procedure, these spending may be included in the cost of the enterprise. Thus, this form is a primary document confirming the company's cash costs.
Attention! Making and taking an advance report should be remembered that it will necessarily have controlling authorities when checking, and if it is compiled with inaccuracies or the accompanying documents do not meet the established requirements, then the cost of this document will be excluded during taxation.
In which case an advance report is applied
The funds issued to the employee should be used strictly to the established goals or returned to the cashier of the enterprise back. The main document on the payment of the summary of the report is on which the leader's visa should be affected.
IN local acts The company is assigned a time frame, during which the accountable employee must report either return the money previously issued. The advance report must be issued if they have been made costs. This documents allows you to write off the amount issued from the accounting on costs.
Make up an advance payment on a business trip should every employee returned from the official trip. In this regard, its role increases, since many of the previously compiled documents have become optional to fill. In essence, the advance report remained the only report submitted to his leadership commander.
Compilation advance report is mandatory, this rule is fixed in order cash operations. Released from the compilation of this document only entrepreneurs who are recorded on a simplified procedure.
buknophhi
Important! However, it should be not forgotten that there is a limit of calculations in cash between organizations or IP in the amount of 100,000 rubles. Over this size, only non-cash payments should be used, which eliminates the report.
What can be taken to account
Each accounting specialist and the worker himself should know the list of documents that can be attached as a confirmation of expenses for the advance report.
These include:
- Commodity checks with an application to them CCT checks. It is allowed to use these documents without a CCT, if an enterprise, which has been operating on a shift. At the same time, in the commodity check, all the details provided by the legislation must be present, allowing to identify the supplier.
- Receipts to along with checks. In this case, either the invoice is also necessary or an act to work or the service. Wherein latest documents Must be decorated for organizing or IP, which signed up their employee to the exchange rate, and not on it.
- Receipts, outfit and other BSOs, which confirm the cost spending of the enterprise.
- Tickets and other transport documents issued when transporting passengers or goods. These include insurance policieswhich are issued by passenger companies and carriers.
Attention!At the same time, additional requirements may be placed. For example, documents drawn up in a foreign language should be translated into Russian to the part, which refers to deciphering the expenses produced by an employee. Careful checks are subjected to documents that were decorated on weekends at the enterprise.
Advance Report Blank, Sample 2018 Download
Sample of filling out the advance report in 2018
Consider in more detail on the example how to fill out an advance report.
Front side
The form of the advance report is filled from the top line where the company name is made or FV. entrepreneur. On the right you need to specify if it is assigned.
Below in the fields located near the document name, the sequence number and date are made when it was decorated.
The block on the right begins with the phrase "I approve". He must be filled by the director of the company. There is a summary of the words, Fm.o. and the name of the senior position, the date of approval. The director must put his signature, thereby claiming expenses and allowing them to take into account.
In the following fields, you need to put the name of the structural unit where the subproducer works, its full full name, the name of the post and the number according to the table.
buknophhi
Important! Earlier, the goal specified in the advance report was to coincide with the aim of the application for the issuance of the subsession. Currently, applications are permitted not to make out, so the goal is put on the basis of the direction of the costs (on cellular communication, acquisition of materials, etc.).
After that, the document is divided into two tables. The information in them contributes an accountant. The left reflects the movement of accountable funds according to the employee - the residue with the previous issuance or overrun, the amount issued, the amount consumed, the current residue.
Attention! From August 19, 2017, the employee can get amounts in the scope without repaying for the previous advance.
The right table is affixed accounting wiring.
Below the accountant must write down the number of documents that provided the worker, and on how many sheets they are located.
After checking, the accountant must put a signature and in words, specify the approved amount. The form is transferred to the chief accountant for consideration.
If the employee has been identified after the report money sumsthat he needs to return, or vice versa, need to compensate for them excessively spent, then details cash document are affixed below.
Attention! At the time of checking the advance report, the employee issues a receipt about its adoption. It briefly duplicated information accepted document.
Overseas
On this side there is a table in which the subproduction of all the documents applied. One line is given to each form.
The sequence number of the string is recorded in Count 1. In columns 2 and 3 reflect the number and date of the reporting document. If the numbers are not, then the battle is either "b / n".
In Count 4, the name of the document is entered.
Graphs 5 and 6 are discharged to specify the amount of the document. In column 5, it is affixed in rubles, and in column 6 - in the currency (if it is decorated in it).
All lines that will remain empty, you need to figure out the symbol "Z". Further, in the most recent line of "Total" summarizes sums of all documents, and below the subcode puts its signature.
An accountant when checking looks at the documents and validity of expenses, and in the columns 7 and 8 lies the amount taken by the document to account. In Count 9, the account of accounting, which includes costs.
General Of these three graph, after complete checks are transferred to the personal part of the document.
What if there are no supporting documents
If the employee attached documents to the advance report with non-resistant disadvantages (for example, damaged), or did not attach them at all ( cash check Lost, it is impossible to get a duplicate), then this does not mean that it is impossible to take an advance report.
It must be remembered that the goods or work that money was issued can be actually obtained. In such a situation, the accountant still needs to check the filed document, and the head herself decides - to approve it or not.
If the head accepts a positive decision, and gives an indication to compensate the accountable person to the funds spent without confirming documents need to remember that all these costs cannot be taken into account when calculating the tax over this period. If the organization works with VAT, the input tax is taken to deduct will not be possible.
Accounting wiring
The wiring produced after filling out the advance report depend on the purpose of obtaining an advance:
D08, 10, 41 - K71 - Discarded materials acquired by the accountable person
If the worker left a prepayment, without actually receiving the goods, then the wiring is made:
D60, 76 - K71 - prepayment supplier
Accounting wiring based on the results of a business trip:
D20 - K71 - debited expenses on a business trip, the purpose of which was the fulfillment of the contract with the Customer;
D44 - K71 - expenses on a business trip, which was associated with advertising or selling the company's goods;
D08 - K71 - expenses on a business trip associated with the purchase of new equipment, machines, etc.
D28 - K71 - a business trip was associated with the return of the marriage to the supplier.
If the company uses general mode, then from travel expenses you need to highlight VAT:
D19 - K71 - the amount of VAT on spending on a business trip is taken into account;
D68 - K19 - VAT is made.
If the employee had an unused advance payment, he should return it:
D50 - K71 - unused advance payment on a business trip returned in cash using the cassim cash Order;
D51 - K71 - unused advance transferred to the current account
D70 - K71 - unused advance is retained from accrued salary
Why do you need an advance report
Advance report stands mandatory condition The procedures for issuing money reports. The employee must report on the spent spent in this way.
This document refers to the mandatory statements of the institution, and, therefore, is needed to be completed. Its main goal is complete control over financial expenses in budget organization. With the help of such a document, it is not only possible to check the movement of consumable funds issued for the fulfillment of the needs of the institution, but also to write off the spending.
Deadline
In the current fiscal year, the period of providing an advance report with an accountable person, as well as the order of filling, remained the same.
Provisions p. 6.3.
Instructions for filling out the advance report
Specifications of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-in legislative reports of the advance report with an accountable person. It must be decorated and presented to the accounting department within 3 days after the exit of the employee to work.
General rules
There is no single, legislatively regulated formal species. The accountant may conduct advance reporting on unified form No. AO-1 or independently develop a format, making an appropriate order.
Documentation can be conducted both in paper and in in electronic format. If filling in the institution is provided in electronic formthen the JSC subscribes electronic signature Each of the participants in the accountable process.
There are a number of generally accepted rules of filling (the decision of the State Statistics Committee No. 55 of 01.08.2001):
- Reporting is formed within the three-day period since the expiration of the period to which accountable means (It must be determined by order or order), returning an employee from a travel trip or an employee's output after a hospital, provided that the specified day of the account return came to disability.
- In violation of the return period of advance money, the employer can apply to an employee of sanction, including material.
- The accountant has full assistance to the accountable person in filling.
- The document completed and decorated in accordance with all rules is signed by the head of the organization.
- The reporting attached primary documentation confirming the costs (checks, tickets, discharge, accounts).
Report blank for unified form No. AO-1
Procedure for compilation
You need to reflect information:
- information about the establishment, number and date of the document being issued;
- about the employee who has received advancement;
- the amount of issued money and their intended purpose;
- actual expenses (all confirmation of primary documents are applied).
The front part also appear on the movement and write-off of advance and on analytical accounts reflecting the accounting of funds in the organization. All completed information is certified by signatures of a responsible accountant who issued money and returned accountable amounts on the advance report, as well as the chief accountant and the person who received the required amount under the report.
An accountant is filled with a disruptive receipt confirming the verification of primary documents. After registration and separation, it remains at the accountable person.
On the revolving side, the employee is made by the detailed decoding of the reporting costs, and the responsible employee of the accounting indicates the amount to account and the accounting account through which costs will be carried out.
Advance reporting is formed in a single original instance. Since it is included in the nomenclature domestic workflow of the institution, it is not necessary to put print prints.
Corrections are excluded! When self-acceptance and all the more errors, you will have to make a new form.
Commander's report
In the event that the employee fills in connection with the business trip, the order of registration remains the same. Reporting should also be submitted for a three-day sentence from the return of an employee to workplace, and confirming primary documents of a business trip will be travel (air and railway) tickets, hotel service bills, checks. Without confirmation, only daily daily remains.
Compiled in one copy and signed by all responsible persons.
Sample of filling out the advance report 2018 by accountable person
Advance Report: Filling Instructions
Most likely, every employee of the budget institution is at least once, but received money under the report. The institution issues cash from the cash register for economic needs and expenses related to business trips to their employees. For issuing from the cash register, the expendable cash order is filled (form N Ko-2, approved by the State Statistics Committee of Russia from 18.08.1998 N 88). After registration, the document is signed by the head, chief accountant or authorized persons.
The institution can list funds and non-cash, such as an account, an open employee in a bank within " salary project"However, in order to avoid conflicts with verifying organizations, it is better to arrange special for accountable persons card bills in the bank.
Accountable person with all the options for issuing money to it (for business needs, for the purchase material valuesWhen directed to the office business trip and others), it is obliged to fill out an advance payment of cash consumed. According to paragraph 11 of the procedure for conducting cash transactions in Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation 22.09.1993 N 40, the persons who received cash under the report are obliged no later than three working days after the expiration of the term they are issued, or from the day of the return of these persons from a business trip, to present a report to the accounting department about spent amounts and make the final calculation on them. At the same time, the period for which cash is issued under the report is determined by the head of the organization. For budgetary institutions This period is usually determined by the rules budget accounting, approved by a higher manager, the budget institution itself.
The issuance of cash under the report is performed only by the person who is with the organization in labor relations Subject to the full report of a specific accountable person on the advancement previously issued to him. Transferring money issued by a report by one person else is prohibited.
So, employees who have received cash under the report are obliged no later than three working days after the expiration of the term they are issued, or from the day of returning from a business trip to present a report on the consuming amounts to the company's accounting and produce a final calculation.
Advance report applies to accounting funds issued to accountable persons. By the decision of the State Statistics Committee of Russia dated August 1, 2001 N 55 approved the form of an advance report (Form N of AO-1) to account for funds issued under the report on administrative and economic costs. Form N AO-1 applies from January 1, 2002 by legal entities of all forms of ownership, except for budgetary institutions.
The form of an advance report for budgetary institutions is approved by the Order of the Ministry of Finance of Russia dated September 23, 2005 N 123N. Thus, for budgetary institutions, an advance report is applied - form 0504049. This article will be discussed about filling out the advance report of budgetary institutions.
General rules for filling out an advance report
The advance report is applied to account for settlements with accountable persons. The form of the advance report is a bilateral document. Accountable faces provide information on themselves on the front side of the advance report and fill the columns 1 - 6 on the turning side about the actually spent amounts with the application of documents confirming the costs produced. In accounting, advance reports are verified for the correctness of the design and availability of documents confirming the costs of the costs, targeted consumption of funds and filled columns 7 - 10 of the course of the advance report, containing information on the costs adopted by the accounting department. Verified advance reports are approved by the head of the institution.
Amount paid in foreign currency, taken into account both in foreign currency and in rubles at the rate Central Bank RF. Repayment of the amount of debt in foreign currency by accountable persons and the reflection of this amount in the advance report in the ruble equivalent is made at the rate of the Central Bank of the Russian Federation at the date approval of the advance report by the head of the institution.
The amounts of the received advances are given with the date of receipt and codes of the corresponding analytical accounts of the budget accounting.
The procedure for taking into account the advance report
- Issuance of money under the report.
The basis for issuing money under the report in any case is an application for issuing money in which accountable person It is obliged to specify a specific goal of obtaining an advance, the time of money. The application is sent to the head of the institution. After appropriate visiting by the head, it enters the accounting department for issuing money. At the same time, the accountant is obliged to check the absence of a residue by the previous advance (as the corresponding mark is affixed by the application) and put the appropriate account. analytical accounting accounts 0 20800 000 "Calculations with accountable persons."
Note. In order of cash transactions, which establish the rules for issuing cash under the report, there are no limitations of the amount of issued amounts. Consequently, the organization may issue any amount under the report. However, it should be borne in mind that taking into account the limitations of the maximum amount of calculation of cash between legal entities (100 thousand rubles), in cases where the accountable person performs, for example, the purchase of goods from a third-party organization, acting on behalf of its company, The size of one payment should not exceed the established limit.
When referring to a business trip, the reason for issuing money is the corresponding order of the head, after familiarization with which the employee is a statement with a preliminary calculation of funds that will be needed on a business trip.
There are also features of the preparation of applications for various situations.
- When the costs are manufactured.
Upon returning an employee from a business trip (or after the acquisition of commodity and material values, receipt of services and other), it consists of an advance report on a unified form, which should be passed to the accounting department. We remind you that it must be done no later than three days after returning from a business trip.
If it was spent less than received, the residue of unspent amounts is returned to the cashier at the receipt cash order.
If it was spent more than received, the overrun on the advance report is issued an employee on the consumable cash order.
- Accountant checks the target expenditure of funds issued by the employee.
- A proven advance report is approved by the head or authorized person.
About primary documents
In accordance with Art. nine Federal Law from 11/21/1996 N 129-FZ "On Accounting" (hereinafter - the law N 129-FZ) economic operationsImplemented by the organization should be issued by exclusive documents. These documents serve as primary accounting documents, on the basis of which accounting records. Primary accounting documents Accepted to account if they are drawn up in the form contained in the albums of unified forms primary documentation. Documents that are not provided in these albums should contain the mandatory details listed in paragraph 2 of Art. 9 of the law N 129-FZ.
Advance report
Upon the expiration of the established period, the employee of the Organization, which received cash under the report is obliged to submit an advance report to the accounting department with an application of all acquittal documents confirming the costs produced.
The confirmation documents attached to the advance report must meet the following basic requirements:
- confirming documents are submitted in the original;
- in form, they must comply with the adopted requirements for registration and filling in primary documents;
- by the nature of operations, the connection must be established by the confirmation of documents with the targeted purpose issued by the accountable person of the cash advances.
If the remaining money does not want to return
As we wrote above, if the employee was spent less than received, then the rest of the unspent amounts should be returned to the office of the institution at the receiving cash order.
For one reason or another, the employee can delay the return of the remaining sums, and then not to return them at all. If the employee did not return the balance of unused funds to the cash desk in a timely manner, Article should be guided by Art. 137. Labor Code The Russian Federation, which provides cases of deduction from wages An employee to repay his debt to the employer. In particular, retaining can be made to repay the unspent and timely returned advance payment issued in connection with a service business trip. At the same time, the employer must decide on holding no later than one month from the date of the deadline established to return an advance, and, provided that the employee does not dispute the grounds and sizes of deduction.
The employer declared a decision, as a rule, in the form of an order or order, although unified form Such an order is not established by regulatory legal acts. At the same time, the institution should be initially obtaining a written consent of the employee to hold amounts from wages. The total amount of deduction should not exceed 20% of the amount due to employee wage (after the tax on the income tax).
Fill out an advance report
The advance report is drawn up in one instance by an accountable person.
At the title part of the advance report, the accountable person indicates:
- the name of the organization by sending him on a business trip;
- structural unit (department, sector) in which an employee works;
- his last name, name and patronymic (Count "Accountable Person");
- position;
- appointment of advance (acquisition of values, payment for services, travel expenses and other).
An accountant for monitoring indicates the title part of the advance report of the information on the issuance of money (indicates the number and date of the document to which the money is issued, and the corresponding account number) and the data on the presence of a residue or overpowering for the previous advance payment.
On the title part of the advance report, there is also a table " Accounting", in which the accountant transfers the amount to accounting from the proceeding side of the advance report on the relevant correspondence of accounts.
At the bottom of the advance report, there is a section - the accountant's receipt is that the report is taken to verify with all the accompanying documents. The list indicates the name, name, patronymic of the accountable person, the number and date of the advance report, in words the amount of documented expenses, the number of accompanying documents, as well as the number of sheets in these documents. After filling in the entire report, the accountant takes it off with a cutting line and gives accountable face.
Before filling in the reverse side of the advance report, the accountable person must systematize primary documents (tickets, transport accounts, baggage receipts, accounts from hotels or other persons providing accommodation and accommodation services individual, purchasing acts, invoice, commodity invoices, etc.). Documents must be formed in chronological order, numb them. As a rule, documents of a small size (for example, a ticket in the train) need to stick to the A4 sheet.
The reverse side of the advance report is filled in the following order by graphs:
|
Indicates the document number in order depending on as an accountable face numbered and systematized them. Documents are applied to the advance report in order |
|
|
It is indicated by the date of the implementation of the economic operation, accompanied by cash payment, and said on the document. That is the date of the document. Regardless daily on the service business trip may indicate the date of registration order of the head for a business trip |
|
|
Specifies the document number (cash check number, ticket number |
|
|
document paid |
Indicates the recipient of funds, the maintenance of the operation (Payment of travel, buying goods, payment of bed accessories, daily and etc.), document name (ticket, receipt, Purchase Act, Patch, Traveling certificate, etc.) |
|
Indicates the amount of funds to be reimbursed enterprise for consumed by accountable person funds |
If the number of confirming documents exceeds the number of rows in the form of an advance report form, the reporting person receives a second rounded sheet of the form, if necessary, and the third, etc., the report form and is an advance report on several blanks. At the end of the first form of the report, it is indicated: "See the calculation by the calculation in the continuation of the advance report." At the top of the second and subsequent reports of reports is indicated: "Continuing the advance report ... Full name. N ...".
The completed advance report form must be signed by an accountable person.
The advance report of the accountable person, not corresponding to the above requirements, accounting and accounting is not accepted. The reporting person in this case remains the debtor of the enterprise to the amount of funds received under the report until the amount of these funds repayment.
Checking an advance report accountant
After receiving the accountant made by them, the accountant currently entered into it and the documents attached to it also checks such documents and correctly filling out the advance report. Check is carried out:
- in form - the presence of all confirming documents and applications to them, filling the details and the correctness of the execution of the advance report, the correctness of the transfer of data from the documents to the advance report, the presence of a reporting person subscriptions;
- in content - the compliance of the instructions of the purpose of the task received, their authenticity, the presence of details filled into them corresponding to the settings on a travel certificate, the date of the cost of real-time task execution;
- arithmetic check - certifies the correctness of calculating the total value of funds to be repurchased on this report, etc.
The completeness of the reporting person's report on the funds received is also checked, that is, returning the remainder of unspent funds by this person.
An accountant violations of the filling of the advance report are indicated by them on the report filled with an accountable face of this document. The accountant has the right to non-compliance with the established requirements for drawing up an advance report and documents to return them to accountable face for registration properly.
Reflection in budget accounting
In this section, we provide accounting wiring related to the issuance of cash under the report.
- The employee issued from the cashier an advance for a business trip:
Debit 0 20805 560 Credit 0 20104 610;
Debit 0 20802 560 Credit 0 20104 610;
- for accommodation in the hotel
Debit 0 20809 560 Credit 0 20104 610.
- The employee returned the remaining funds (unspent) issued for accommodation in the hotel:
Debit 0 20104 510 Credit 0 20809 660.
- The employee is issued from the cashier's funds over the amount spent (overrun) on the passage:
Debit 0 20805 560 Credit 0 20104 510.
O.V.Stedina
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Home - Documents
Advance report: Form, filling, issuing money
Form of the advance report
To make an advance report, you can use:
- unified form (No. AO-1), approved by the Resolution of the State Statistics Committee of Russia of August 1, 2001 No. 55;
- independently developed form of an advance report, approved by order of the head of the tourist company or an application to accounting policies. This rule is valid from January 1, 2013 (paragraph 4 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting"). At the same time, all requisites provided for by the legislation should be present in the independently developed document;
- electronic form. The Ministry of Finance of Russia allowed the companies to store advance reports in electronic form. At the same time, the advance report should be signed by a qualified electronic signature (electronic digital signature) (a letter dated April 12, 2013 No. 03-03-07 / 12250).
The procedure for issuing money under the report
The procedure for issuing funds to the report was determined by clause 4.4 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation "(approved by the Bank of Russia October 12, 2011 No. 373-P).
In accordance with this provision, the issuance of cash worker for the costs associated with the implementation of the legal entity, an individual entrepreneur, is made on the consumable cash order on the basis of a written statement of the accountable person. The application is drawn up in an arbitrary form and contains the personnel inscription of the head about the amount of cash and the term for which cash is issued, the signature of the head and the date.
The accountable person is obliged in a period not exceeding three working days after the date of the expiration of the period on which cash is issued under the report, or from the date of employment to make the chief accountant or accountant (and in their absence - to the manager) an advance report with the attached confirmation documents. Checking the advance report by the chief accountant or accountant (supervisor), his approval by the manager and the final settlement on the advance report is carried out on time set by the head.
Cash issuance under the report is carried out under the condition full repayment accountable person of debt on previously received under the report of cash.
If the employee spent the money less than he was issued, that is, on the advance report there is a rest, then the unexified funds should be returned to the cashier on the next business day after the deadline (specified in the application) or on the day of employment after a business trip.
If the employee spent more money than he was issued under the report, it was reflected in an advance report, then after approval of the advance report, the head reserves the employee of the expenditure order, whose details are entered into an advance report.
Based on the data of the approved advance report of the Accounting, accountable monetary amounts.
Filling an advance report
The advance report is drawn up in one copy by accountable person and employee of accounting.
On the front side of the advance report should be indicated: the name of the company (entrepreneur), the division, the name of the employee, his position and the appointment of an advance.
On the back of the form, the accountable person records the number, date, name and list of documents confirming the costs (receipts, transport documents, checks of KKM, commodity checks, travel certificates and other acquittal documents). The amounts of costs are reflected in column 5. If the money was issued in the zavaluta (for travel abroad), then the column 6 employee also reflects the amount of currency. Documents attached to the advance report are numbered by an accountable person in the order of their record in the report.
If the documents are compiled in a foreign language, then their lasting translation into Russian is required (paragraph 9 of the Regulations on accounting and accounting reporting In the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N).
Such a translation can be made as a professional translator and specialists of the agency itself (a letter of the Ministry of Finance of Russia of March 20, 2006 No. 03-02-07 / 1-66).
Accounting Travel Tourism Checking target use funds, the availability of exclusive documents confirming the costs produced, the correctness of their design and counting amounts.
In columns 7-8 (reverse side of the form) indicate the amounts of expenses adopted for accounting.
Accounts (subaccount) that debut on these amounts are indicated in column 9.
Errors when making advance reports
If there is an incorrect registration of the advance report, a situation may occur when the tax authorities will not accept the costs specified in it.
Consider the most common errors.
1. The advance report is not approved by the head of the company.
In accordance with subparagraph 5 of paragraph 7 of Article 272 Tax Code The date of the implementation of non-evaluation and other expenses is recognized as the date of approval of the advance report. Thus, if an advance report is not approved by the head, it is controversial to recognizing the consumption on it.
2. The lack of mandatory details when independently developing a form of an advance report.
As previously spoke, from January 1, 2013 documenting Accounts with accountable persons can be carried out on the basis of independently developed forms in the presence of mandatory details, established by paragraph 2 of Article 9 of Law No. 402-FZ.
How to fill out an advance report
Thus, the presence of mandatory details relates to a documentary confirmation of expenses. In accordance with Article 252 of the Tax Code of the Russian Federation, expenses recognized substantial and documented costs carried out (incurred) by the taxpayer. The same requirement (the presence of mandatory details) applies to primary documentsattached to the advance report that confirm the costs produced.
3. Lack of product names in cash and commercial checks.
It often happens when the accountable person applies only a cash receipt ( sales receiptThe invoice is missing) with the total amount of expenses. According to tax authorities, in the absence of cash and commodity checks, indicating the name of goods, such sums cannot be considered a reasonable consumption.
4. The absence of acquittal documents when applying "Simplified" with the object of taxation "Revenues".
In the letter of the Ministry of Finance of Russia of October 30, 2013 No. 03-11-11 / 46198, the regulatory authorities report the following.
Despite the fact that expenses are not taken into account when determining tax base For organizations and individual entrepreneurs who apply a simplified tax system with an object "Revenues", the current procedure for maintaining cash transactions (clause 4 of Article 346.11 of the Tax Code of the Russian Federation) is maintained.
The reporting person is obliged on time not exceeding three working days after the date of the expiration of the period on which cash is issued under the report, or from the date of employment, present the chief accountant or accountant (and in their absence - to the head) an advance report with the accompanying confirmation documents . Based on this, organization or individual entrepreneursApplying a simplified tax system with an object in the form of income should be carried out in the generally established procedure for issuing advance reports and documents confirming costs.
Learning to execute advance reports on examples (1C: Accounting 8.3, Editorial 3.0)
2016-12-08T12: 30: 37 + 00: 00In my observation for novice accountants, the decoration of advance reports is a significant difficulty at first.
Today we will consider the basics of this case, as well as the most popular cases of life. All experiments will be put in 1C: Accounting 8.3 (edition 3.0).
So, let's begin
I do not tell you that for calculations with accountable persons in the accounting department answers 71 accounts:
Issuance asset The employee is reflected in the debit of this account, and write-off - on the loan.
Well, for example, they gave 5000 under the report from the cash register:
Why I said asset? All because we can issue an employee:
- Cash funds (from the cash register through the RKO)
- Non-cash cash (transfer from a conscientious account of the organization to the employee card account)
- Monetary documents (for example, aircraft tickets for a business trip)
Let's consider each of the examples listed above.
Cash issuance from cash
To issue an advance from the cash register, we issue a consumable cash order (in Troika this is a cash issuance document):
In the form of operation, we indicate the "issuance of accountable face":
The wiring turned out to be:
Cashless cash
In this case, the transfer of funds is carried out on the employee's card account (the invoice to which is attached bank cardWith the help of which an employee can remove this money).
In the top three, this operation is issued by the usual document "write-off from the current account":
We also do not forget to specify in the form of a "transfer of accountable person" operation:
The wiring turned out to be:
Issuance of cash documents
The monetary document may be, for example, a ticket to the aircraft that the organization acquired for an employee who travels on a business trip.
After purchase, this ticket is taken into account by the debit of the account of 50.03:
When issuing this ticket, an employee under the report (for a business trip) of the Accounting declares the document "issuance of money documents":
And on the "Monetary Documents" tab indicates this very ticket:
The wiring turned out to be such (they wrote off a ticket from the account 50.03):
Separately mention:
- We have the right to issue only employees of the organization to persons with whom the labor or civil law contract is concluded.
- The list of such persons is approved by a separate order of the head.
- In the same order, the maximum term is negotiated through which the employee must report to accounting; If the employee leaves for a business trip - then this period is automatically extended before it returns.
Employee is reported
But the assets are issued an employee not just so, but to fulfill a certain service order. Therefore, the moment occurs when the employee must report to the accounting department in the form of AO-1.
This is such a printed form in which it is indicated:
- all that we issued an employee under the report
- everything that he spent this money (or did not spend, or maybe there was an overrun
- this form includes acquittal documents (checks, invoices, acts, tickets ...)
Here is an example of the form of AO-1:
This report (AO-1) is compiled by an employee together with the accounting department and is approved by the head. At the bottom itself, the number of documents and sheets on which they are attached to the report are (checks usually glue to the sheets of A4 format).
So, to print such a report (AO-1), to write off an employee of an arrears of 71 accounts, as well as accept the cost of the Troika there is a document "Advance Report".
Let's lie briefly on its bookmarks:
Examples of advance reports from life
Fill in the tab "Advances":
I must say that this tab is not displayed in the wiring of the document, but only for printed form AO-1.
Fill in the bookmark "Goods" (bought a bunch of everything and put on the top ten):
Here are the wiring of this bookmark:
Fill out the "Payment" tab (Gasim debt to suppliers, well, or pay an advance):
Here are the wiring:
Examples of filling out the "Other" bookmark.
Payment of communication services:
Payment of ads in the newspaper:
Write off daily and debt for travel tickets:
Payment for some services (Immediately write off on 26):
By the way, on the bookmarks "Goods" and "Other", there is a daw "SF", if you put it, then the invoice is entered on this line.
Often, the company has to carry out costs at the expense of cash, which are issued strictly defined officials. IN deadlines They must submit such a form as an advance report to which confirming documents on the costs produced by them. The latter must be specified in the application when issuing money. Consider how to fill out an advance report on the form of AO-1.
At the beginning of each year, the company is desirable to publish an order on accountable persons, that is, those who are allowed to receive cash for expenditures in production purposes. Here are the purpose and the duration of time during which spending is carried out.
Money can be issued on the basis of both employees of the enterprise and attracted by people from civil contracts. It is possible to list them on the currency card.
Pay attention! The obligation of the advance report is established by the procedure for maintaining operations at the checkout. It can not be only entrepreneurs who lead accounting in a simplified form.
The normative act Strictly determines the list of directions for issuing funds to the report. These include the acquisition of fuel, stationery, economic and representative expenses, etc. For some operations, only cashless order is provided. There is also a limit of calculation of cash between companies on one contract, which is 100 thousand rubles.
The form of the advance report is established by the State Statistics Committee. Enterprises have the right to develop their own form on its basis, in accordance with the peculiarities of economic activities.
An employee who received money in the reports can fill it with independently or transfer the responsible accountant, which in automatic mode will be an advance report of the AO-1 form using confirming the primary documents.
Based on the approved form, the employee of the enterprise will need to return the unsighted money. To do this should be applied.
Important!Upon returning from the commander, should report on the amount spent within 3 working days after returning from it.
Advance Report Filling Sample
Advance Report on the form of AO-1 - facial side
Consider in more detail how to fill out an advance report.
At the top of the form indicates the name of the company and its code according to the OKPO directory.
Below to the left, after the name of the document, you need to write its sequence number and date of compilation. The right side that begins after the words "I approve" is filled with the company's head. There, he will prescribe a final amount of the report, puts the position, signature, approval date.
Important! It must be remembered that according to regulatory documentsThe person can not be submitted if he did not fully report on the previous Advance. Some tax inspections During the inspection, impose a fine for it.
After that, the form is divided into two tables that are filled with an accountant. In the left, cash flow is recorded - the balance or overrun, the amount obtained, the amount spent, the final residue. 
The accountant is in the right table of accountant accounts and the corresponding amounts.
Below the employee indicates how many documents it provides and how many sheets they take.
After checking, the accountant indicates in words and numbers its sum and signs it. Also, the document assures chief Accountant.
If the employee has a balance or the costs of the funds were carried out, you need to put the number and date of the cash document and the amount of the operation.
You must also fill out and the tear-off part of the advance report to register it in the journal.
Advance Report on the form of AO-1 - the back
This Party is a table in which the accountable person enters information about the documents provided. Each of them should correspond to one line.
In Count 1 put the line number. In columns 2 and 3, the date and number of the confirmation document is recorded, in column 4 - its name.
In Count 5, the employee puts the amount on the document in rubles, or in Count 6 - in the currency.
All empty graphs need to do. At the end of the table, a total amount is recorded in the "Total" string. After filling, the accountable person assures the correctness of the specified data by its signature.
An accountant after checking the correctness of the data and the validity of the costs fills the graphs 7 and 8, where it puts the amount actually accepted to account, and in column 9 indicates the corresponding account. In the future, generalized data from these graph is transferred to them on the front of the document.
Nuances
A summary of more than 100 thousand rubles can be issued under the report - this limit does not apply to settlements with employees. But the amount according to any of the documents submitted should not exceed this limit.
If the employee goes on a business trip abroad, then you can give it accountable amounts in the currency. Her company will independently exchange in the bank. In this case this amount Indicate the course that was set to the date of issue.
Since 2015, it is allowed to issue in subsection to contractors. It is also obliged to provide an advance report after spending. However, in this case, the Count "Tabel Number" is not filled, and the "Contractor" specifies in the "position" column.
The accountable amount can be transferred to the employee to the card. To do this, he must apply, and the requisites of the operation (the date and number of the payment order) are indicated in the column "Received an advance".
Filling the advance report occurs in cases where employees of enterprises and organizations receive from accounting under the report of some amount of money for expenses accompanying their professional activities.
Files
Most often, cash issuance takes place on travel expenses or costs associated with household goods company (buying stationery, office paper, furniture items, etc.). But before issuing finance, the accountant must receive the appropriate order or order from the director of the enterprise, in which the exact amount and purpose of issuing an advance payment will be indicated.
After the expenses will be made, an employee who received money is obliged to return the balance of the company's cashier or, if it has been overrun, get over the cashier excessively spent money. It is at this stage that the document is issued called "Advance Report".
How to confirm costs
Just to return the remaining money in the cashier of the enterprise is impossible. It is necessary to transmit paper accounting professionals, confirming that the accountable funds were spent precisely on those goals they were provided. As such evidence, in the first place there are cash and receipts, train tickets, shades of strict reporting, etc. All of the above documents should have clearly read details, dates and sums.
Reporting Rules
To date, there is no unified, strictly mandatory to fill out a report of the report, however, most of the old-fashioned accountants prefer to use a previously generally accepted form. This is understandable: all the necessary information is included in it, including -
- information about the organization that issued money
- employee who received them
- accurate amount of funds
- the goals for which they were intended.
- here they also reflect the costs with the application of all confirmation documents. In addition, the report contains the signatures of accounting staff who issued money and the rest, as well as the employee who was issued by accountable funds.
It is not necessary to put the printing on the document, since it is part of the company's internal workflow, besides since 2016 legal entitiesAs previously, the IP have a complete legal right not to use print prints and stamps to sight.
A document is created in the only original instance, and it is not worth delaying with its filling - by law, it must be decorated with a maximum through three days After the money is spent.
Since the advance report refers to the primary accounting documentationHis fill it should be treated very carefully and try not to make mistakes. In cases where it was not possible to avoid this, it is better to fill out a new form.
An example of drawing up an advance report
Despite the serious name and important Document, its filling is not great difficulty.
The first part of the document fills the employee who received money under the report.
- At the beginning, the company name is written and its OKPO () code is indicated - this data must be compiled by the registration papers of the company. Further fits the accounting report number and the date of its compilation.
- On the left, there are several lines for approval of the director of the enterprise: here after filling out the entire report, the manager will need to make an amount in words, put the signature and the date of approval of the document.
- Then there is information about the employee: the structural unit fits, to which it refers, its table number, surname, name, patronymic, indicates the position and appointment of an advanced advance.
In the left table The accountable employee introduces information about the funds issued, in particular, indicates total, as well as information on what currency it was issued (if used cash units other countries). Below fits the amount of the balance or overrun.
In the right table The accounting specialist contributes. This includes information on accounting accounts and operations, in particular the subaccounts on which money and specific amounts pass.
The table indicates the number of applications to the advance report (i.e., documents confirming costs).
After filling out all necessary informationThe report and the accompanying paper is obliged to check the chief accountant and in the appropriate line (in words and figures) to indicate the amount approved to the report.
Then, autographs of the accountant and the chief accountant are made to the report, as well as information about the remaining or excessive extensive means - in the right cells indicates a specific amount and a cash order for which it passes. The cashier who accepted the balance or outstanding overrun also puts its signature under the document.
The revolving part of the advance report contains information about all documents attached to it: fits here
- them full list indicating details, dates of issuing, titles, the exact amount of each consumption (issued and adopted),
- as well as the accounting subaccount number by which they pass.
Under the table, the accountable person must put his signature, which will indicate the reliability of the data generated.
The last section (cutting part) includes a receipt of an accountant to which the accountable employee transferred the documents proving the costs. Here are indicated
- surname, name, patronymic of the employee,
- number and report date,
- the amount of funds issued to expenditures (in words),
- as well as the number of documents confirming costs.
Then the accountant must put his signature under the document and the date of filling out the document and transfer this part to the employee who has granted the report.
