Sample fill in the advance report on the host. Filling and sample of the advance report

According to paragraph 1 of Art. 9 of the Law of November 21, 1996 N 129-FZ (hereinafter - the law N 129-ФЗ) economic operationsconducted by the Organization should be issued by exclusive documents. As such used primary accounting documents. Requirements that they must respond to be taken to account are given in paragraph 2 of Art. 9 of the law N 129-FZ. So, in general rule "Permit" must be compiled in the form contained in the albums of unified forms of primary accounting documentation. The exceptions are cases where such albums do not provide for a special form. Then it is enough so that the document contains the mandatory details given in the same paragraph 2 of Art. 9 of the law N 129-FZ.
According to Art. 313. Tax Code Primary accounting documents - one of the data confirmation methods tax accounting. For example, by virtue of Art. 252 Code for the purpose of taxation of profit, only documented expenses are accepted, namely, confirmed by documents issued in accordance with the legislation Russian Federation or with customs of business turnover. In other words, the "primary" served as "excuse" for tax accounting, it should also meet the requirements of paragraph 2 of Art. 9 of the law N 129-FZ.
One of the forms of primary accounting documentation approved by the Resolution of the State Statistics Committee of Russia dated August 1, 2001 N 55 is (Form N AO-1). According to the instructions on the use and filling of the unified form "Advance Report", approved by the same decree of the State Statistics Committee of Russia N 55 (hereinafter referred to as instructions), it serves to take into account moneyissued to accountable persons on administrative and economic costs.
So, according to paragraph 11 of the Procedure cash operations (approved by the decision of the Board of Directors of the Bank of Russia of September 22, 1993 N 40, hereinafter referred to as the organization has the right to issue cash to employees from the cashier to economic needs, as well as the costs associated with CO. At the same time, 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 returning from a business trip to present a report on the amount of spent amounts and produce a final calculation on them. It is drawn up with the form of N AO-1 in one instance and at the same time it can be filled both manually and on the computer. However, in any case, storing it only in in electronic format It is impossible. It must be printed and sign not only at the accountant and accountant employee, but also at the Headbuche and Head of the Organization.

Filling order

So, the advance report is a bilateral document, which is filled not only by an accountable person, but also an accountant.
An employee who received money under the report on the revolving side of the form in columns 2 - 4 indicates the details of documents confirming the costs (date, number and name), and in column 5 - amounts of costs. If the money was issued in the currency, the amount in the currency should also be reflected in column 6.
All specified documents to which include cash and commodity checks, commodity overhead, strict reporting, transport documents (travel tickets, coupons), etc., are applied to the report. At the same time, they must be numbered by an accountable person in the order in which they are recorded in the report.
Checking the correctness of the reflected information, the target spending of funds, the availability of exclusive documents, the correctness of their design and counting amounts to fill advance report Accountant starts. It assigns the document number number, affixes the date and indicates the face of the form the name of the structural unit in which it works accountable person, His last name and initials, table number, position, as well as the appointment of an advance issued to him.
In this case, the employee is a receipt that the report and confirmation documents are taken to check, which is a tear-off part of the form N of AO-1, \u200b\u200blocated on the front side below. Here, the accountant should indicate F.I.O. The accountable person, the details of the advance report to which the receipt is attached, the amount of cash issued and the number of acquittal documents and their sheets, and also put their signature.
On the revolving side of the advance report in Count 7, the accountant must write down the amounts of expenses adopted for accounting for each of the confirmation documents. In column 9, the accounts are affixed (subaccount) accountingwhich debuts on these amounts. All data is transferred to the table on the front of the report, located on the right. Count 8 on the turnover is filled, if the accountable person reflects the data in column 6, that is, provided that the money was issued in the currency. It indicates the amounts of expenses adopted for accounting in the "currency" calculation.
In the table on the front side of the left, information includes the availability or overruns of the previous advance, as well as the data on the current advance ("Total received", "spent", "residue", "overrun"). In this case, the line 1a is filled only if the accountable person received money in the currency.
The tables indicate the final amount on the advance report after the inspection ("to the statement in the amount") and the number of acquittal documents attached to it and their sheets. Next, the signatures of the accountant and the Chief Accountant are affixed, and the report itself is submitted to the head of the organization, which affixed its signature and the amount approved by it in words and figures on the facial turnover of the form in the upper right corner.
Based on the approved report, final settlements are made with an employee for the advance report.
According to paragraph 13, the procedure for cash withdrawal cash with the cashiers of enterprises is made at the receipt of cash orders, signed by the chief accountant or the person authorized on this written order of the company's head. At the receipt cash order, it should be surrendered to the cashier and the balance of the advance of the advance.
The issuance of cash from the cash register by virtue of paragraph 14 of the Procedure should be issued by the expendable cash order. Accordingly, if there was an overrun, then such a reimbursment of an employee for the expenditure order.
The details of the parish or expense order, as well as the amount on which the compiled, are also indicated on the front side of the advance report and are certified by the cashier signature indicating the date.

Example . P.A. Skvortsovaya operating in Polyus LLC, the Secretary is instructed by the acquisition of stationery for the upcoming meeting of participants of a limited liability company. For these purposes, a cashier accountant, by order of the company's head, issued Skvortsova 10,000 rubles. For execution of the assignment, five working days was allocated, on July 26, the secretary acquired stationery in the amount of 7380 rubles, and on July 27, together with an accountant, amounted to an advance report. On the same day, the report was approved by the head of the company, and the unspent residue was made by Skvorts to the cashier at the arrival cash order N 54 of July 27, 2011

Unified Form N AO-1

REDUCH SIDE OF FORM N AO-1

Optimization limits

If desired, the organization may well refine any unified form of primary documentation. Such a right gives it the procedure for applying unified forms of primary accounting documentation, approved by the Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20. Not an exception and an advance report. In particular, it is absolutely free to refer to its format: to test or expand graphs and lines, include additional lines and deposit sheets in the form for convenience and process the necessary information. I agreed with this and the Ministry of Finance of Russia in a letter dated July 8, 2011 N 03-03-06 / 1/414.
Moreover, if necessary, the organization may supplement the form N AO-1 required by the requisites, against which financiers also do not act. However, those of the details that are already contained in the advance report, to remove from it, emphasize officials, the company is not entitled (including code, form number, document name). Thus, even if there is only a non-cash type of settlements with "sub-manifiers" using corporate credit and debit cards, Exclude from the form of the field provided for reflecting operations on issuing from the cash register and make money into it, the company cannot.
In particular, in the letter mentioned letter, the specialists of the financial department came to the conclusion that, for example, in order to tax return, the taxpayer must submit an advance report or strictly unified form N AO-1, \u200b\u200bor its finalized version, but in strict accordance with the requirements of paragraph 2 of Art. 9 of the Law N 129-FZ and the Resolution of the State Statistics Committee of Russia N 20 on the availability of mandatory details. At the same time, any changes made to the form must be accompanied by an appropriate organizational and administrative document of the organization; Simply put, the finalized form of an advance report must be fixed in accounting policies Organizations.

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 documentation, 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.

1. 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.
2. 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.
3. 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 totalAs well as information on what currency it was issued (if monetary units of other countries are used). 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.

The work of the business entity under certain conditions requires the work of cash to perform the supplied production tasks. Such expenses are often carried out through the order of accountable persons defined by the order. Among other things, at this disposal is determined by the goal, which accounting personnel can take the amount, as well as the period during which it can report. It is used to report an advance report.

The advance report is a form compiled by a materially responsible person who has been issued to the amount of funds established in the order to fulfill the manufacturing goal.

Money accountable person can be issued either in cash from the cashier, or by transferring funds to the employee's card account. Drawing up an advance report is the responsibility of the employee who was allocated to the reporting sums.

There is a unified form of an advance report developed by statistical authorities. Companies can use it in their activities, or developed by them, taking into account the existing features of the form. Most specialized programs include an advance report form Form AO-1.

The list of goals on which from the cash office of the enterprise can be issued in the summary of the amount is determined by the administration of the company. At this disposal is affixed by a sfamile list of workers, the amount, sums that can be paid to each employee, and the directions of consumption of funds.

Attention: An accountable person can speak the physician, with whom the organization issued a contract, and not just regular employees of the organization.

The requirements of the provisions of the regulations are as follows that when issuing the employee's summary of the amounts, the use of funds spending should be observed. It is impossible to get money for one event, and spend them to another goal.

Therefore, a feature of this document is that it first is checked by the accounting department, and then the director of the company is approved by the commercial director. In addition, the advance report is the register of primary documents that are applied to it as confirmation of the expenditure of funds.

Important: Costs can be reflected in accounting after the company's head signed an advance report. Revealed inaccuracies and errors are desirable to clarify and immediately correct. Since when conducting inspections, the controls often pay this document. special attention.

If they detect errors, the costs of this document will not necessarily be taken to account when calculating the taxable base.

In which case applied

Existing rules establish that cash paid to the employee to the report on the established objectives can only be used in the direction indicated in the order. A document confirming the payment employee is a consumable cash order containing the authorizing visa of the head.

The legislation also consolidates the period of time during which the employee must report on the costs. At the same time, the confirmation of the document is an advance report.

Attention: The main goal of this document is to confirm the validity of the company's expenditure officer, as well as compliance with the deadline report. With this document, there is a write-off of the previously issued funds from the liability of the physical.

The role of the advance report increases in confirming the expenses of the employee sent on a business trip. Currently, the list of documents issued during the design of a business trip is significantly reduced. All others can be filled at the discretion of the company itself.

Only one document remained as part of mandatory forms that need to be filling back from a business trip. The procedure for maintaining cash registers establishes the obligation to compile this form.

Attention: Only entrepreneurs are released from this requirement, for which the simplified procedure for conducting cash transactions.

Since calculations through accounters relate to cash calculations, it is also necessary to remember the existence of a limit of settlements between organizations, which is equal to 100,000 rubles at one time one contract. If the amount exceeds this size, non-cash payments should be applied.

What can be taken to account

In company officersTaking advance reports of accountable employees of the company should know which documents can be taken to account.

The list of confirmation consumption of the blanks included:

• A commercial check with an application to a cash receipt of a cash check. The commercial check can go without a check if the business entity that discharged him is exempt from the use of CKA. In this case, on commodity check All mandatory details must be present, which can be identified by the seller.
• Receipt to PKO with an application to it online check checks. At the same time, this package of documents must be included in the invoice or the act on the work (services). In these documents, the buyer should act as a Jurliso or IP, which issued the summary of the sum, and not the worker himself.
• Receipts, outfit and other license plates related to the BSO and are confirming documents produced by the expense employee.
• Tickets issued by transport companies, insurance policiesissued in cases of transportation of goods and passengers.

Such documents may establish additional requirements. For example, if the document on a foreign business trip is compiled in a foreign language, it is necessary to translate it part, which refers to the expenditure of funds into Russian.

Important: Special attention should be paid to the documents that are compiled on weekends, when the employee had to relax, and not fulfill his work duties.

Advance Report Blank 2018 free download

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Example of filling:

Sample of filling out the advance report in 2018

Consider on the steps how to fill out an advance report.

Front side

Filling the advance report form you need to produce starting from the upper line. There is indicated by the name of the company or FI. entrepreneur. In a separate table must be applied.

In graphs that are located near the name of the form, you need to make the document number and the date of its design.

On the right is the block of the graph, which begins with the phrase "I approve". It is intended to approve the filled document by the head. It should indicate the amount there in words, puts the position and full name, as well as the date of adoption of the document to account.

After that, the head put up his signature, thereby confirming the permission to take the amount of the report to account.

Then you need to record a goal for which money has been issued.

If the company's issuance continues to be issued a statement, then the goal in the report must fully coincide with the data on the application.

Attention: If the issuance of the report is issued by order, then the goal should be indicated on the basis of the real direction of the expenditure of funds. For example, on a business trip, for the purchase of materials, etc.

Then follow two tables. The data in them should make an accountant. In the left table, fixation of the movement of funds issued to the employee in the reports.

There are consistently affixed the residue or overpowering from the previous account, issued to the summary of the amount consumed, the unused residue or overrun.

The law establishes that the employee cannot receive a new amount into account if he still has a balance in the old report. If during the inspection, the controls of the authorities will identify such a fact, the company may be imposed on the company.

The right table is written accounting wiring According to the report.

Below, the accountant should indicate which number of documents attached the report to the report, and how many sheets they occupy.

After the report is approved, the accountant puts its signature and indicates the approved amount. After that, he must transfer the form to confirm the chief.

If, according to the results of spending, the amounts of the person remained unused funds, or it was overrun, then details cash document You need to point at the bottom of the form.

Overseas

Most of this side takes the table. In it, the reporting should make all available acquittal documents. For each form, one line is intended. It is impossible to leave empty lines.

IN field 1. The line number is entered in order. IN fields 2. and 3 The details of the document provided are recorded - its number and date of registration. The document may not have any numbers - then you need to put the battery or write "b / n".

IN field 4. The name of the document is made. Fields 5. and 6 are intended to affix the amount of the document. At the same time B. Count 5. It must be written in rubles, and in count 6. - The currency that the document is issued (if it is not drawn up in rubles).

Rows that will not be filled, you need to figure out the symbol "z". Next, it is necessary in the most recent row of the table to sum up the sum of all documents. Below, the subproducer stipulates its signature.

An accountant when checking should consider each document, as well as the validity of these expenses. In a positive case, it indicates the amount accepted in fields 7. and 8 . Next, B. field 9. He brings account account, on which the specified amount belongs.

The final information on this side must be transferred to the front side.

What to do if there are no supporting documents

After returning from a business trip, an employee can attach documents to the report with non-resistant defects (for example, damaged, wedrochi, etc.), or not to provide them at all (lost cash check, Get a duplicate is impossible).

But such events do not mean that it is impossible to accept the report from the employee. Despite the fact that it cannot provide justification documents, the commodity itself either the service can actually be obtained.

An accountant after the filing of the form still must check it out, and already the manager must then decide whether to approve the advance payment report on a business trip, or not.

In the case when the director decides to approve this document and fulfill the cost reimbursement, it must be remembered that without supporting documents, it will not work on the amount of the amount of the amount of income into the database.

Important : If the company is a VAT payer, but it is impossible to make VAT deduction on acquired materials.

Accounting wiring

Wiring, which should issue an accountant after processing an advance report depend on the purpose of receiving money in the report.

General rules for filling out the advance report are as follows:

1. The report is drawn up within 3 business days from the date:

• 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.

For violation of the worker's term, you can punish financially.

"The worker again detained the pemplete? Put the ruble " .

1. The report is issued according to the unified form of AO-1 or in the form adopted by the Organization.

You can download the report form on our site - see "Unified form No. AO-1 - Advance Report (download)" .

1. Filled by joint efforts of the employee and accountant.
2. Approved by the head.
3. As applications to the report, documents confirming the expenses incurred by the employee are checks - checks, accounts, tickets, etc.

How to fill out an advance report

The advance report can be divided into 3 parts conditionally:

• The first (facial) part fills the accountant. Requisites of the document (its number and date) are reflected, information about the organization and accountable person, about the advance issued by him, summary information about the consumed funds and accounting accounts, which reflect their movement and write-off, as well as information about the issuance of employee of overpowering or receiving From him unused advance.
• The second part is a disruptive receipt of the acceptance of the report to verification. The accountant fills it up, cuts off and issues the scope.
• The third part of the document (the reverse side of the Form AO-1) is filled collectively. The accountable worker involved in it by the details of the documents he confirms the spending carried out, as well as the amount of the flow rate "on the report". And the accountant stifles the amount adopted for accounting, and Buchhata, which "hangs" consumption.

Sign a report worker, accountant and chief accountant. It is then transmitted to the head for approval - the corresponding neck is on the front of the document.

NOTE! The advance report can be drawn up not only in paper, but also in electronic form.

For more information about this, see the article. "Advance report can be signed by an electronic signature" .

Advance reports in 2019: where to see the example and free download sample fill

Changes in advance reports In 2019 (as well as in 2017-2018) was not - this document is still obligatory for filling. If the advance report is drawn up in electronic form, It is necessary to use an electronic signature by all employees involved in filling it (a letter of the Ministry of Finance of 20.08.2015 No. 03-03-06 / 2/48232).

You can get acquainted with an example and a model of filling out an advance report on our website. Consider a conditional example.

Suppose, 01/21/2019 LLC "Iks" issued to his employee Smirnov O. D. Money in the amount of 20,000 rubles. For the purchase of 5 cartridges for printers. There was no unused advances. The purchase was committed on the same day, and the employee's report submitted the next day, that is, on January 22.

The employee spent only 18,950 rubles. (VAT Purchase has not been subject to. To. The seller applies USN). Unused funds in the amount of 1,050 rubles. He returned to the cashier immediately upon delivery of the report to the accounting department.

Let us give a sample of filling out the advance report for this situation.

Advance report stands mandatory condition . The employee must report on the perfect spending in due time in this way.

Sample fill in the advance report of 2019 by an accountable person refers to the mandatory reporting of the enterprise. Its main goal is complete control over financial expenses in budget organization. With the help of reporting, it is possible not only to check the movement of consumable funds issued to fulfill the needs of the institution, but also to write off the spending.

Who can become an accountable person

Accountable funds are issued by the head of the employee of the enterprise for the implementation of general industrial or general expenses. For issued amounts, an employee must report on a long time through an advance report. That is why the employee who received funds for the needs of the enterprise is called an accountable person.

Since 2014, not only direct employees of the enterprise, but also freelance employees who have concluded civil law contracts with the employer (paragraph 5 of the Central Bank of the Russian Federation No. 3210-y dated 11.03.2014).

Accountable funds can be transferred to the responsible employee not only in cash formbut also on bank card way non-cash transformation (Letter of the Ministry of Finance of the Russian Federation No. 03-11-11 / 42288 of August 25, 2014).

The employer can also determine the circle of accountable employees in a special order. Employees, in turn, must express agreement with this appointment. The manual order approves a list of responsible employees who can receive accountable funds.

All accountable persons must obligatory report on the costs produced by applying confirming documentation, and provide an advance report to the accounting department for a long time.

Deadline

Let's talk about the deadlines for calculating. In the current fiscal year the term of providing an advance report by an accountable person, As well as the order of filling, remained the same.

Provisions p. 6.3. Instructions Central Bank Russia from 11.03.2014 № 3210-in legislatively affirm the deadlines for the commissioning of the advance report by the accountable person. Documentation of documentation should be carried out within the deadline - the report must be issued and provided 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 issue an advance report on unified form No. AO-1 or to develop a personal report of the report by making the appropriate order.

Documentation can be conducted both in paper and electronically. If filling in the institution is provided in electronic form, then 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):

1. The report is formed within the three-day period since the expiration of the period to which accountable means is issued (it must be determined by order or order), the return of an employee from a travel trip or an employee's exit after the hospital, provided that the specified day of the account return came to disability.
2. In violation of the return period of advance money, the employer can apply to an employee of sanction, including material.
3. The accountant has full assistance to the accountable person in filling.
4. The document completed and decorated in accordance with all rules is signed by the head of the organization.
5. The reporting is attached primary documentsconfirming the costs produced (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 cash issued 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 assigned by signatures of a responsible accountant who issued money and adopted return of accountable amounts on the advance reportAs well as the chief accountant and the employee who received the required amount.

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 the errors will have to make a new form.

Step-by-step instruction

Filling out an advance report will not be much labor. It should be formed on the basis of the accountable employee and accountant.

An employee who received funds shall report fill out the front side.

He needs to specify the following information:

• brief, complete name of the organization, its code in accordance with the classification of OKPO;
• report details - its number and date;
• next, it is necessary to leave a place to visit the reporting by the company's head - after checking the document, the accountant heads his signature, a date and indicates the accountable amount in words;
• surname, name and patronymic of the accountable person, his position, the table number and the structural unit;
• appointment issued summary.

After making the primary information, the accountable service must be fill in the tabular part of the report.

If you are guided by the form of AO-1, \u200b\u200bthe employee should fit information into the left and right table.

The left table indicates data on advanced cash:

• total amount;
• currency unit Advance - ruble or foreign currency;
• rest or overrun (if available).

The right table provides accounting information: accounts and subaccounts for which an advance will be carried out, indicating the exact costs of costs. This part fills the accountant.

The facial part of the document also places the place for the General Accountant resolution. After checking the information of the table and documents granted on time, the chief puboin prescribes numbers and in words the reporting amount.

If an overrun is formed on an advance or, on the contrary, the balance of cash, it also needs to be reflected in the reporting. The acquisition (consumable) cash order is indicated, on the basis of which the operations with the residues were performed.

After the tabular part of the report, the accountant, the cashier and the chief accountant are signatures.

First of all, the table provides details and the name of all applications - confirming documentation (checks, accounts, tickets, receipts). It is necessary to prescribe not only their number and date, but also accurate accounting amount and accounts, subaccounts for which these operations will be carried out. The table part of the reverse side assures his signature a person who received an advance.

At the end, the accountant is drawn up, which will be cut off and transferred to the employee. The cutting part confirms the fact that the employee reported for the advanced advance and provided everything required documents. Accountant under his signature fills data: Full name The responsible worker, the details of AO-1, \u200b\u200bthe sum of the advance in words, the number of acquittal documents and the date that the employee was reported. The accountant signs the document only if the reporting is provided within the deadline.

As an accountant check report

As mentioned above, the advance report must be provided in the accounting department. At the same time, the company has the right to define its term for providing a report by consolidating this standard in its local legal acts, as well as in accounting policies.

After the reporting on the issued Advance will be provided to the accounting department, it must be checked. An accountant must check not only the correctness of filling out documentation, but also the correctness of the amounts deposited, and their compliance with the checks and other confirming registers.

After checking, the accountant fills the front of the report and gives the responsible employee of the disruptive receipt confirming the passing reporting.

TERMS OF THE RESPONSE 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 provided for a three-day period from the time of the employee's return workplace, but confirming primary documents Business trips will be travel (air and railway) tickets, hotel service bills, checks. Without confirmation, only daily daily remains.

Compiled in one instance and signed by all responsible employees.

Advance report for individual entrepreneurs

Separate question - reports individual entrepreneurs And the deadlines for their submission. For example, if IP has the ability to maintain economic accounting, then the filling of advance reports is not required. In the case of economic accounting, the IP should fill out the book of income and expenses in accordance with established rules. IP should be made financial reports for tax Inspection For the purpose of the correct taxation procedure. However, it is worth remembering that it is possible to conduct business accounts only if the entrepreneur issued a simplified tax system. In such cases, reports are drawn up on the basis of actually produced costs and decorated postings.

If IP is on the main tax system, then the advance report is in the same manner and on the same time as the company. According to the instructions of 3210-y, the statements can be formed in specialized accounting programs.

The procedure for drawing up an advance report for IP:

• the accountable person writes a statement on the provision of an advance, then the expendable cash order is written to it;
• the accountable person is reported on the costs produced, applying all checks;
• the advance report is formed;
• cost data is entered into the book of income and expenses.

Thus, the presence of an advance report of the accountable person of an individual entrepreneur located on the USN is not obligatory. The legislation is not provided regulations, establishing the duty and deadlines for submitting reports on advancement for SP on simplified.

Similar is the situation for individual entrepreneurs on UNVD. All parish I. consumables Reflected in the book of accounting of income and expenses, and is confirmed by the arrival and expenditure orders, respectively. All documentation and reporting are confirmed by the signature of the IP itself. Details of the parish I. expendable orders They are brought to the book of accounting according to the timing of their execution.