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 primary documentconfirming the company's cash expenditures.
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.
Drawing up an advance report is mandatory, this rule is enshrined 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.
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 advance report is a document that has passed the unification, it is used to control the employee regarding expenses during a business trip.
When specifying the amounts in this document from the employee, it is also required to confirm its costs (checks, invoices, etc.). When issuing money An employee for other expenses is also filled with an advance report.
The only condition is that the employee must be an accountable person according to the documentation (by order on the organization).
Advance report form that it is indicated in it
Face fill this species Report Indicates:
name of the organization;
date (the day in which the report is drawn up);
division (in which this employee is listed);
your data (Position name, personnel Number);
the purpose of receiving funds is specifically what they are planned to spend (accommodation, products, etc.)
On the other hand, the form of the employee must complete the table in which actual expenses are specified in detail, the date of expenses, the numbers of documents confirming certain costs. On against each of the items, the amount spent on the last one is indicated. At the end of the form is supported by an employee's signature. Upon returning from a business trip, the form must be passed to the accounting department with the documents attached to it confirming the costs.
An accountant of the organization that received a form must check it on the lack of errors, verify the specified and attached documents confirming the costs. Each forms is assigned unique number.
In the "Disquence" paragraph, it is indicated from whom this form was adopted, the amount that was spent, the most unique number, the date of the work of expenses and the adoption of the form, the number of documents confirming the costs was indicated. This form is fixed by an accountant signature. The receipt is broken down as confirmation of its adoption, after which the employee is given, which gave the form.
The accountant in paragraphs 7 and 8 indicates the amount that was taken to account, in paragraph 9, it is required to specify the debit of accounts (in which expenses will be written off).
The following item for execution of the accountant is to fill the table in which the issued amount of advance payment will be indicated, and the amount spent in fact. Depending on whether there is an overrun or residue, the accountant will have to fill the corresponding item. In the event of the presence of a balance, the accountant returns the residual amount according to the arrival cash order. If it turned out the overrun, the amount required to compensate the employee is issued in accordance with the expenditure order. Next, the item "The residue is submitted / residue is issued in the amount".
Unified Form AO-1 Used for reports of employees on advances received from the organization. We will deal with its design.
Where to download a form of unified form of AO-1
Form unified form The AO-1 and the instructions for completing it are approved by the decision of the State Statistics Committee of the Russian Federation of August 01, 2001 No. 55. Download form on our website.
Recall that currently the use of unified forms is optional. If desired, the advance report can be on a letterhead developed by the organization and approved by its head.
More about it - "Primary document: requirements for the form and consequences of its violation" .
Who and when is the advance report
Advance report is accountable person, that is, the employee:
- received money for the economic needs of the organization;
- or aimed at a business trip.
- the expiration of the period on which the funds specified in the statement of the employee about the issuance of money under the report are issued;
- employee exit to work, if the deadline for which money has expired during its illness or vacation;
- returning an employee from a business trip.
This is provided by sub. 6.3 p. 6 of the instructions of the Bank of Russia from 11.03.2014 No. 3210-y and paragraph 26 of the regulations on travel, approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749.
On the consequences of violation of this period, read in our material "If the employee has not reported on accountable within 3 days, and you did not hold them from his salary, you need to accrue contributions" .
The report is drawn up in one copy to which documents confirm the costs produced by the employee are applied. So that employees do not make mistakes, it is advisable to publish the instructions on the procedure for compiling advance reports.
Please note: recently, the advance report can be drawn up not only in paper, but also in electronic form.
More about it - "Advance report can be signed by an electronic signature" .
Sample filling out the unified form of AO-1 can be downloaded on our website.
The report is compiled. What's next
Having received an advance report from the employee, act in the following order:
- Establish an employee receipt in receipt of the report (this is a cutting part of the unified form of AO-1).
- Check the target expenditure of funds, the availability of exclusive documents, the correctness of their design and counting by the employee of the amounts.
- On the revolving side of the report, specify the amount of costs adopted for accounting, and accounts (subaccount) that debut on these amounts.
- Report a proven report to approval to the head or authorized to this face.
- Approved Report Take account.
- Calculate with the accounting program, having received an unused balance of an advance or exposing it overrun.
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 occurs on travel expenses or expenses associated with the household and household activities of the 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 transfer paper accounting professionals confirming that accountable means 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: fits structural subdivisionTo which he belongs, its tabletime, 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 information, the report and the paper attached to it is obliged to check chief Accountant and in the appropriate line (in words and numbers), indicate the amount approved to the report.
Then the accountant and the chief accountant are entered into the report, as well as information about the remaining or excessive toes - in the necessary cells indicates a specific amount and cash Orderby 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.
Advance Report - Blank 2016 free download canby reference from our resource in counting seconds. With it, it is drawn up the fact of the use of funds previously issued under the report.
What is the purpose of the form of an advance report of AO-1?
The main task of using blanca of the advance reportit is drawing up a detailed list of expenses with the application of exclusive documents made by the employee from the amount of funds provided to him earlier for strictly defined economic needs. The need to fulfill the specified action is due to a number of legislative acts:
- sub. 6.3 p. 6 of the instructions of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-y;
- clause 26 of the Government of the Russian Federation of October 13, 2008 No. 749.
As the main form in commercial organizations The AO-1 form is applied, enacted by the Resolution of the State Statistics Committee of the Russian Federation of 01.08.2001 No. 55.
For the design of the document no more than 3 days with one of the following dates:
- the final day of the period reserved by the employee for the use of money;
- day when an employee arrived from a business trip;
- the day when the employee came out of vacation or sick leave if the end of the allotted life of the means had to be on it.
Upon receipt forms of the advance report 2016 The year accountant takes it to verify and gives an employee of the tearful root, which is part of the form. This root draws a receipt.
Where to download the form of an advance report in form 0504505?
For organizations located on budget financing, Blank 0504505 is used, approved by the Order of the Ministry of Finance of Russia of 03/30/2015 No. 52n. It is properly issued such an advance report using the explanations contained in the approval of the forms. However, it is much faster and better to fulfill this job if download the form of an advance report on the form 0504049 for freefrom the site.
Also on various resources you can download the advance report form,and based on it to create your own work document.
Is it possible to download the advance payment form in Word for free?
Quickly, clearly, without failures download free form of an advance reportyou can link below. It is easy to use with all existing versions of text editors and fill on the computer.
So for commercial and budget organizations Provided different forms Advance reports. Any of them can be downloaded from our site.
