The issuance of amounts from the cash register is reflected in the entry. Features of accounting for accountable amounts. The issuance of funds from the cash desk to accountable persons is reflected in the entry ...

Accounting accounting of settlements with accountable persons.

Accounting for settlements with accountable persons is kept on account 71 “Settlements with Accountable Persons” (A-P). Analytical accounting for the account is maintained for each accountable person. After issuance money to the employee, the accountant will make a posting:

Debit 71 - money issued under the report

Credit 50 (51)

Write-off accountable amounts spent is made on the basis of the approved advance report and is reflected in the credit of account 71.

WRITING OFF OF BUSINESS EXPENSES

Type of expense	Wiring
− acquired property	D 10 (08, 41) - materials are capitalized (fixed assets, K 71 goods) purchased by a reporting entity When buying valuables in retail, the employee must submit to the accounting department sales receipt or invoice and check tontrolno-cash machine (KKM).
− expenses are related to the needs of the main, auxiliary or service industries	D 20 (23, 29) - expenses of the accountable person are written off for expenses K 71 main (auxiliary, serving) production
− expenses related to management activities	D 25 (26) - paid by accountable persons for general production K 71 (general) expenses.
− expenses associated with the sale of finished products or goods	D 44 - the costs of accountable persons are included in the sales costs
- expenses for activities of a non-productive nature (for example, expenses for the implementation of sports events, recreation, entertainment, etc.):	D 91 - included in other expenses are the costs of the accountable

WRITING-OFF OF TRAVEL EXPENSES

Purpose of the business trip	Wiring
− purchase, delivery of fixed assets (equipment, cars, etc.)	D 08 - the costs of a business trip associated with the purchase are written off, K 71 delivery of fixed assets
− purchase, delivery of materials	D 10 - the costs of a business trip associated with the purchase are written off, K 71 delivery of materials
− purchase, delivery of goods	D 41 - the costs of a business trip associated with the purchase are written off, K 71 delivery of goods
− conclusion of contracts for the sale of products, study of sales markets in other regions, participation in exhibitions	D 44 - the costs of a business trip related to sales are written off
− participation in training seminars, meetings of shareholders, other purposes related to production activities	D 26 - the costs of a business trip necessary for K 71 management needs of the organization
− warranty repair of previously sold products (if a reserve for warranty repairs has been created)	D 96 - the costs of a business trip related to the return are written off, K 71 transportation of defective products
− a business trip of a non-productive nature (for example, checking a summer camp that is on the balance sheet of an enterprise)	D 29 (91) - business trip costs are written off, not directly To 71 related to production activities pre-
− elimination of the consequences of emergency situations	D 91 - the costs of a business trip related to By 71 elimination of the consequences of an emergency

If the employee has unspent advance balance, then within 3 days allotted for compiling the advance report, it must be returned to the cashier according to the incoming cash order.

2.4.2 Accounting for settlements with accountable persons

In accounting, such an operation is recorded by posting:

D 50 - the balance of the advance payment from the accountable person was returned to the cashier

If an employee reasonably spent money in an amount greater than the advance paid, then overspending amount is reimbursed to him from the cash desk of the organization on the basis of the approved advance report. This operation is documented by posting:

D 71 - expenses reimbursed to the employee in excess of the amount of the advance payment issued

If an employee did not return accountable amount within the stipulated time, then within a month(limitation period), by order of the head of the enterprise, it must be withheld from the employee's salary. This operation is documented by postings:

D 94 - the accountable amount not returned on time is reflected

D 70 - an unreturned accountable amount was deducted from the employee's salary

As long as the amount not returned on time is credited to the employee, it is regarded as a loan granted to him. In that case, the material benefit from the use of borrowed funds should be calculated. If the debt is written off at the expense of the organization, then this amount must be included in the total income of the employee and withhold personal income tax from it.

Accounting for settlements with personnel for other operations.

conducted on account 73 “Settlements with personnel for other operations” (A − P). Sub-accounts can be opened for the account: 73-1 “Settlements on granted loans”;

73-2 “Calculations for compensation of material damage”;

73-3 “Payments for goods provided on credit”;

73-4 “Settlements for insurance”, etc.

Accountable persons - employees of the enterprise who receive cash advances for the implementation of business expenses and for expenses on business trips. The procedure for conducting cash transactions determines the procedure for issuing money for a report. Issuance is made in the presence of a cash desk and without a cash desk, a check is issued from the cash desk of the bank.

Accountable amounts for household expenses are issued in the amount of a 2-day need for no more than 3 days. If outside the location of the enterprise - in the amount of a 10-day requirement up to 15 days. For business trips: for the cost of travel there and back, per diems and expenses for renting a dwelling.

If the travel worker is temporarily unable to work, then he is reimbursed for the rental of living quarters, except for those cases when the worker was in a hospital, and daily allowances are paid for the entire time until he could continue the assignment and return, but not more than 2 months.

Temporary disability and inability to return must be documented. The period of the business trip does not include days of temporary disability. The employee is reimbursed for the services of pre-purchasing tickets, the use of a bed, the insurance fee, the costs of booking accommodation, the use of public transport (except taxis), if they are outside the destination only on the basis of documents.

The day of departure is the day of departure of the vehicle from the place of permanent work, and the day of arrival is the day the vehicle arrives at the place of work. When departing to a place before 24:00, the current day is used; after 0:00, the next day.

If the destination is outside the city limits, the time of arrival to the station is taken into account. The mode of work and rest is determined by the enterprise that sent him. Instead of days of rest not used during a business trip, other days are not provided.

What postings to reflect the issuance of money

If an employee goes on a business trip on the order of the administration on a day off, then he is given another day of rest in accordance with the established procedure.

Received advances are allowed to be used by accountable persons only for the purposes for which they were issued. Within 30 days after returning from a business trip, accountable persons are required to submit an advance report on the amounts spent.

Settlements with accountable persons are recorded on the active-passive account 71 "Settlements with accountable persons". The issuance of cash is issued to the accountable person on the basis of a memo, which must indicate: the purpose of the expenditure, the timing and the amount required for this. The memo must be signed by the head of the enterprise, and only after that the accountant can issue a cash order for this amount, and the cashier can issue the accountable amount.

The accountable person must submit to the accounting department of the enterprise an advance report with supporting documents (sales receipts) on the fact of acquiring items for administrative and economic needs within the prescribed period. The accountable person returns the balance of the unused amount to the cash desk of the enterprise according to the cash receipt order.

The head of the enterprise can send an accountable person on a business trip (for example, on a trip for a certain period to another region or city to fulfill any instructions of the head).

When sending an accountable person on a business trip within the Russian Federation, a business trip certificate is issued in the accounting department of the enterprise, which must contain the following necessary details:

1) last name, first name, patronymic of the accountable person;

2) the destination of the business trip;

3) the name of the enterprise where the accountable person is sent;

4) the purpose of the business trip;

5) the term of the business trip.

The travel certificate must be signed by the head of the enterprise. The current legislation provides for the following guarantees and compensation payments for business trips:

1) preservation of the place of work (position) and average earnings for the seconded employee during the entire time of the business trip;

2) payment of per diems for the time spent on a business trip;

3) payment of travel expenses to the destination and back;

4) payment of expenses for renting a dwelling. In accounting, transactions with accountable persons are reflected in the following entries:

1) an advance payment for travel expenses has been issued:

Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cashier”;

2) reflects the costs of renting a dwelling (excluding VAT):

Debit of account 44 “Expenses for sale”, Credit of account 71 “Settlements with accountable persons”;

3) the amount of VAT paid for renting a dwelling is taken into account:

Debit account 19 "Value added tax on acquired values",

Credit of account 71 "Settlements with accountable persons";

4) return of the unused amount to the cash desk from the accountable person:

Debit account 50 "Cashier",

Documents confirming the expenditure of accountable amounts are attached to the advance report, a completed travel certificate is attached to business trips, etc.

In the accounting department, advance reports are checked and the amounts subject to approval by the management of the enterprise are determined.

For the amounts issued under the report, an entry is made:

The following entries are made for the amounts spent, accepted and approved according to expense reports:

Debit of accounts 25 “General production expenses”, 26 “General expenses”, 10 “Materials”,

Credit of account 71 "Settlements with accountable persons".

Unspent amounts are returned to the cash desk of the enterprise:

Debit of account 50 "Cashier", Credit of account 71 "Settlements with accountable persons".

For business trips abroad, the issuance of an advance payment in foreign currency is reflected in the accounting as follows:

Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cashier”.

Accountable amounts not returned by employees on time are debited as follows: Debit 94 “Deficiencies and losses from damage to valuables”, Credit 71 “Settlements with accountable persons”.

If these amounts can be deducted from the salary, then an entry is made:

Debit 70 “Settlements with personnel for wages”, Credit 94 “Shortages and losses from damage to valuables”.

If they cannot be held:

Debit 73 "Settlements with personnel for other operations",

Loan 94 "Shortages and losses from damage to valuables."

Analytical accounting is maintained for each advance issue. Issuance of new advances can be only with a full report on the previous advance. Transferring the advance to another person is not allowed.

Normative base

Cash accountable funds are issued from the cash desk to employees only in order to meet the needs of the organization.

The issuance of funds from the cash desk to accountable persons is reflected in the entry ...

This is not an easy procedure. For its implementation, there is a certain algorithm (we talked about it in the article on how to organize settlements with accountants), any deviation from which will lead managers and responsible persons to audits by regulatory tax authorities and subsequent administrative responsibility. Therefore, when wondering what the maximum amount can be taken as a sub-report, it is necessary to be guided only by the current legislation and the accounting policy of the organization.

The maximum accountable amount in 2018 is regulated by local regulations: accounting policies and regulations on settlements with accountable persons. The legislative basis for these documents for a budgetary institution should be the Instructions of the Bank of the Russian Federation of March 11, 2014 No. 3210-U, taking into account the amendments made by the Instruction of the Central Bank of the Russian Federation of June 19, 2017 No. 4416-U, as well as the Order of the Ministry of Finance of Russia of August 26, 2004 No. 70n, Order Ministry of Finance of the Russian Federation dated February 10, 2006 No. 25n and the Budget Code of the Russian Federation.

What is the maximum amount to report in 2018

The rule that establishes a limit on settlements within the framework of one agreement in the amount of 100,000 rubles between organizations does not apply to settlements between a budgetary institution and its employees. Legislatively, the maximum amount accountable to an employee has no restrictions. However, organizations themselves have the right to set a limit on the amounts advanced as travel and business expenses, and to prescribe it in their accounting policies and collective agreements. Also, the institution needs to develop a regulation on settlement with accountants.

The maximum amounts that are issued to posted workers are determined by calculation on the basis of the rates for reimbursement of the cost of travel, the number of days on a business trip, as well as the rates of daily allowance.

Important changes from 19.08.2017

The amendments dated August 19, 2017, introduced into Bank of Russia Directives No. 3210-U dated March 11, 2014, established a number of changes in the procedure for settlements with accountants. Now, according to the Instruction of the Central Bank of the Russian Federation of June 19, 2017 No. 4416-U, the accountable person no longer needs to write an application. The main basis for advance payment will be an order or other administrative document of the head of the institution.

Other innovations are also significant:

new advance funds can be received without reporting on previous ones;
old-style checks are accepted into the list of documents confirming payment;
accountable money can be transferred to any bank card, including salary;
you can pay with a personal bank card even if the funds were issued in cash (letter of the Federal Tax Service dated 06/22/2011 No. ED-4-3 / 9876). This item must be included in the order on the accounting policy of the organization (letter of the Ministry of Finance of the Russian Federation of August 25, 2014 No. 03-11-11 / 42288).

In connection with all legislatively adopted innovations, organizations also need to make changes to orders on accounting policies, collective agreements and regulations on conducting cash transactions and settlements with accountable persons.

This is cash to an employee for expenses related to the activities of a legal entity, an individual entrepreneur, an expense cash warrant is issued in accordance with the administrative document (order of the head) of the company (IP) or a written statement of the accountable person.

Money in SUB-REPORT

Two changes in the cash Procedure from 19.08.2017

accountable money can be issued without a person's application, according to the administrative document of the head of the organization. Moreover, the administrative document is drawn up for each cash withdrawal.
The last paragraph of clause 6.3 was deleted, according to which it was impossible to issue a new advance payment if there was a debt on a previously received amount of cash.

According to paragraph 6.3. Instructions of the Central Bank of the Russian Federation for the issuance of funds to an employee funds to account for expenses related to the activities of a legal entity, an individual entrepreneur. An account cash warrant is issued in accordance with the administrative document (order of the head) of the company (IP). Or a written statement from the employee. Compiled in any form and containing an inscription on the amount of cash and the term. On which cash is issued, the signature of the head and the date. What can you give money for? An employee can spend the amount only for specific purposes. Which are spelled out in a statement or order. Familiarize the employee with the order under the signature.

The organization is obliged to organize and exercise internal control of the committed facts of economic life (Law of December 6, 2011 No. 402-FZ). The procedure for monitoring business transactions, including the issuance of money to accountable persons, is determined by the head of the organization. Therefore, it is he who usually limits the list of employees. Who have the right to receive money under the report. To do this, the leader can issue an order.

Do not make the list of employees eligible to receive money accountable as part of the order. If the list of accountants is approved as a separate document, then it can be changed at any time. It is possible to make changes to the accounting policy only in strictly limited cases (part 6 of the Law of December 6, 2011 No. 402-FZ).

To ensure the correctness of accounting, the reliability of information and control in settlements with employees who received money under the report, approve ""

Order on the issuance of accountable amounts sample 2020

See the order for the issuance of funds from the cash desk under the report
An employee can spend the amount only for specific purposes. prescribed in the order. Familiarize the employee with the order under the signature.

Gasprom LLC

TIN 4308123456, KPP 430801001, OKPO 98756423
full name of the organization, identification codes (TIN, KPP, OKPO)

ORDER No. 1984

on the issuance of accountable amounts from the cash desk

Kirov.... ...... .... ... ... ... ... 14.09.2017

In order to purchase office supplies, I ORDER:

Issue E.V. Ivanov from the cash desk in the amount of 10,000 (Ten thousand) rubles. for a period of five calendar days.

Responsible for the execution of the order to appoint the chief accountant A.S. Petrova.

Director __________ A.V. Muller

Acquainted with the order:

E.V. Ivanov

A.S. Petrova

What sanctions are possible if you issue accountable money for a year?

Accountants do not always have time to report on the amounts received in advance and provide sales receipts within the prescribed period. In order to have as few delays as possible, the organization may decide to draw up money for accountability for a long period of time. For example, for a year, or six months. Is it legal? Was there a report?

Order on approval of the timing of the issuance of money for the report and the submission of an advance report (sample filling)
Download... (.docx 14Kb)

1. It is possible to issue money for household expenses both to full-time employees and to persons working under civil law contracts (letter of the Central Bank of the Russian Federation dated 02.10.2014 No. 29-R-R-6 / 7859).
2. The amount of funds issued as a report to the director is not regulated by law.
3. An accountable person in cash settlements with suppliers - no more than 100,000 rubles under one contract.

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SEQUENCE of issuing MONEY in SUB-REPORT

How is the money issued? Step by step instructions are given.

1. Obtain a written statement from the accountable person or an order from the head

2. Check debt?

It is recommended to check whether the employee has reported on previous advances. You can use to check. If for the current date there is a debit balance for the employee on the subreport. It is not recommended to issue money again, but it is not forbidden either! You can give out cash for household needs. Even if the employee has not repaid the debt on the previous advance. The requirement that the employee must first account for the previous advance. The instructions of the Bank of Russia No. 3210-U were removed from subparagraph 6.3.

3. Issue the issuance of money, posting a sub-report

On the basis of an application or order endorsed by the head, the cashier of the organization must issue an expenditure cash order in accordance with the accounting rules, indicate the purpose of the advance. Sample fill.

Draw up an expense cash warrant on the basis of its written application in any form, which is attached to the cash warrant. Accept the application only if it contains:

a record of the amount of cash issued under the report;
a record of the period for which cash is issued;
manager's signature;
date.

Debit 71 Credit 50 - money issued from the cashier under the report.

An accountable person can transfer money to a card - salary or corporate (letter of the Ministry of Finance of Russia dated August 25, 2014 No. 03-11-11 / 42288). In the payment order, the purpose of the payment should be indicated: for a report for economic needs, for a report for a business trip, etc. In the application, the employee must indicate a request to transfer accountable money to his personal card, indicating the details.

Note: The procedure for issuing money for a report should be fixed in the accounting policy of the organization.

Debit 71 Credit 51 - money was transferred from the current account under the report to the employee's personal card.

Settlements on corporate cards are carried out using account 55. Money is put under the account of a person only at the moment he withdraws funds from the card at an ATM.

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4. Control the period of use of accountable amounts

The period for which funds are issued is indicated in the application. The accountable person must submit an advance report and / or return the money (balance) received within three working days after the deadline specified in the application (clause 6.3 of the Instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U), or return from a business trip (clause 26 Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

If you violate the deadlines for submitting an advance report, the IFTS may accrue personal income tax to the employee, considering the amount issued as income (clause 8 of the letter of the Ministry of Finance of the Russian Federation, the Federal Tax Service of the Russian Federation of December 24, 2013 No. SA-4-7 / 23263).

The timing of the issuance of funds under the report for various needs can be fixed in the order for the enterprise. For economic needs, the period of the report on the amounts received can be set to any.

5. Approve the advance report

An accountable person can report for the money spent using. All documents confirming the costs must be attached to the advance report - sales receipts, waybills, acts, invoices, etc. The rest of the money must be returned to the cash desk of the enterprise. If the employee has spent part of his personal money, after checking the report, he will be reimbursed for the overspending.

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Compliance with accounting for CASH TRANSACTIONS, cash DISCIPLINE and the use of cash registers in the report

The period for which cash can be issued to employees is not limited by law. The most important thing here is that this deadline for issuing money to the account is endorsed by the head of the organization. Because in a written application of an employee, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the head and the date of signing the application is put.

Those. in general, the procedure for issuing cash against the report on expenses related to the implementation of activities remained the same. As before, the basis for such extradition is the statement of the employee with the resolution of the head.

However, earlier the amount of cash and the period for which they were issued had to be written by the head in his own inscription in his own hand. Now, both the amount and the term are indicated in the text of the application, and the head writes only “issue”. This is closer to reality. The application form for the issuance of money under the report has remained free.

Therefore, the director, when signing an application for the issuance of money, at his discretion, has the right to decide to whom and for how long to issue money in each specific situation. For example, for an urgent purchase of a fax, of course, he can allocate one day. And on a statement under the report of an employee going on a long business trip, the manager can make an entry about the annual period.

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Legislation the period given to the employer to reimburse the employee's expenses related to the business trip of the latter, is not installed. The organization itself establishes this period in local acts, for example, in the provision on the size and procedure for reimbursement of travel expenses of employees.

Individual entrepreneurs those who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be drawn up, the cash book may not be maintained!!!

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Is it necessary to comply with the cash limit when spending accountable funds by an employee

Yes need. But only if these funds are issued for settlements under contracts of an organization or entrepreneur. Because when an employee pays accountable cash on his own behalf for services rendered to him personally, the settlement limit does not apply. This approach is applied, for example, to expenses on a business trip. For example, an employee's out-of-pocket expenses for paying for a mini-bar in a hotel or dry cleaning at the expense of the organization are not subject to a limit.

Is it necessary to apply CCP if the organization buys goods through an accountant

There is no need. The employee who received the money in the account acts on behalf of the organization. Thus, it turns out that in fact two legal entities make one settlement, which should be drawn up with one check. This check is generated by the seller. This is confirmed by the letters of the Ministry of Finance dated September 05, 2018 No. 03-01-15 / 63182, dated August 20, 2018 No. 03-01-15 / 58956, Federal Tax Service dated August 10, 2018 No. AC-4-20 / 15566, Federal Tax Service for Moscow dated 08/14/2018 No. 17-15/176342.

Is it necessary to break the check when the organization issues money to the accountant, and also when he returns the rest of the money to the cashier

So, the organization has the right to transfer accountable money to the same bank card to which the employee's salary is transferred, provided that this is provided for by the accounting policy. At the same time, if an accountant wants to completely protect himself from unnecessary disputes with regulatory agencies, if possible, carry out all calculations on accountable amounts through the cash desk.

In any case, there is no responsibility for transferring the employee's accountable money to the same bank card to which his salary is transferred. To the number cash violations(violations of the procedure for working with cash and conducting cash transactions) transfer of accountable amounts to a salary card not applicable ().

Cashless settlements with accountable persons: accounting and tax implications
Often material values are acquired by accountable persons of the organization. You can issue money to the account from the cash desk of the enterprise. Is it safe to pay for goods and services from a corporate card or from an employee's personal card? Accounting for such transactions and their tax consequences will be considered in this article.

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QUESTIONS AND ANSWERS on the sub-report, advance report

Can a contracting physicist be given cash on account?

Theoretically, there are no restrictions. The Central Bank writes about this in the Letter of the Central Bank of the Russian Federation dated 02.10.2014 No. 29-Р-Р-6/7859.

After all, a work contract concluded with an individual refers to civil law contracts, and the existence of such an agreement allows you to issue money on account.

But if you do not want to assign the status of an accountant to a contractor physicist, then you have the right to issue cash to such people according to cash settlement with the wording "for the execution of such and such an agreement." The Ordinance () does not say that cash expenses related to the conduct of a legal entity can be paid exclusively by issuing money for a report - it simply sets out the rules for the case when such expenses are paid through issuing money for a report.

But still, it would be useful to add a clause to the contract with the contractor, where a list of expenses at the expense of the organization necessary for the execution of the contract will be given, and where it will be said that money can be issued to the contractor from the cash desk. And in the RKO, make a reference to this particular clause of the contract.

Accountable persons pay by bank transfer using a personal card, despite the fact that they initially received cash for expenses.

Accounting documents testify to the transaction by non-cash payment. The Federal Tax Service believes that it is possible to take into account the expenses paid by the card (letter of the Federal Tax Service dated 06/22/2011 No. ED-4-3 / 9876).

You have not forgotten that when transferring funds to personal bank cards of employees to pay for household needs (goods, materials), the order on the accounting policy of the organization should provide for provisions that determine the procedure for settlements with accountable persons using their personal bank cards (letter of the Ministry of Finance of the Russian Federation dated August 25 .2014 No. 03-11-11/42288).

In the column "Buyer" of the sales receipt, BSO is written "Private person"

If the accountable person does not ask the seller to issue documents for the organization, the seller in the "Buyer" column will write "Private person". Is it possible to account for such an invoice as an expense?

In order to reduce the taxable base for income tax, taxpayers have the right to take into account such invoices. Expenses for taxation purposes are accepted subject to the conditions of clause 1: expenses must be justified and documented.

Properly executed primary documents (waybills, acts) can confirm expenses. According to Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ, each fact of economic life is subject to registration with a primary accounting document. At the same time, the form of such a document must contain the mandatory details established by paragraph 2 of Art. 9 of Law No. 402-FZ:

Title of the document; date of preparation of the document; the name of the organization on behalf of which the document is drawn up;
the content of the business transaction; business transaction meters in physical and monetary terms; the names of the positions of persons responsible for the performance of a business transaction and the correctness of its execution;
personal signatures of the said persons.

The requisite "Buyer" does not apply to mandatory requisites. Therefore, the absence of this attribute or the indication in the name of the buyer "Individual" does not prevent the acceptance of invoice costs.

The employee bought goods and materials at his own expense and brought checks. How can these expenses be reimbursed?

Tax authorities assess such situations differently. In some cases, the employee is considered an accountable person, in others, the operation is regarded as the acquisition of property from the employee.

One of the possible options may be to conclude an assignment agreement with an employee (). In this case, the organization instructs the employee to find and purchase certain goods and materials with the specified characteristics and undertakes to compensate the employee for the costs incurred in acquiring this property.

Is there a maximum amount that can be given to an accountable person? For what period is it permissible to issue accountable funds?

There is no legal limit on the amount of money that can be issued to an employee. Also, there is no single maximum period for the use of accountable amounts.

Unreturned accountable funds are recognized as taxable income in the following cases:

if the debt cannot be recovered due to the expiration of the limitation period. The date of receipt of income will be the date from which such collection became impossible;
if the employer has decided to forgive the debt on accountable amounts. The date of receipt of income will be the date of the decision to forgive the debt.

Thus, if the employer decides not to collect the mentioned amounts from the former employee (to forgive the debt), they are considered as payments made within the framework of the employment relationship. Accordingly, such payments should be subject to personal income tax and insurance premiums.

Universal form of the Advance report

Since 2013, it has been allowed to use their own forms, and not unified ones. Therefore, you can abandon the unified advance report form - form No. AO-1. And develop your own form about the advance report. The main condition: the advance report must contain all the required details established by Part 2 of Law 402-FZ "On Accounting". The rest of the fields can be removed from the advance amounts report form.

Form download: Excel (58 kb)

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New advance report form

The unified form of the AO-1 form is very cumbersome, there are a lot of unnecessary fields. The table where accounting records are reflected is not needed. Since the wiring can be seen in .

The table on the back of the report is also unnecessary.

The receipt, which is an anachronism under the cut line, is also thrown out, has not been of any use for a long time, and therefore it can be safely thrown away.

What to Leave on the Advance Statement Form ?

Data on the previous advance - balance or overrun. They allow you to see at a glance if there are outstanding obligations between you and the employee.

It is also better to leave information about applications, that is, about supporting documents, sales receipts. After all, such papers are an important and integral part of the report. Without them, you simply cannot confirm expenses. See, for example, the letter of the Federal Tax Service of Russia for Moscow dated July 19, 2012 No. 17-15/64647.

Form download: Excel (48 kb)

How to reflect in the organization's accounting the deduction from the employee's salary of the balance of the accountable amount issued for travel expenses that was not returned in a timely manner?

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ADDITIONAL RELATED LINKS

Clarifications are given about cash transactions and cash discipline in 2014 in accordance with the draft Directive of the Central Bank of the Russian Federation No. 3210-U. The accounting of cash at the cash desk, maintaining and filling out the cash book for individual entrepreneurs are described. Given the calculation of the balance, a sample and the ability to download the cash limit form and order.
The procedure for the use by legal entities and individual entrepreneurs of cash received at their cash desks, as well as the maximum amount, is indicated.

Accountable money is a certain amount of money of a budgetary organization issued to an employee for the implementation of expenses for the intended purpose.

These could be expenses:

travel allowances;
for the economic needs of the institution;
representative.

The main regulatory document regulating mutual settlements with accountable persons is Instructions of the Central Bank of Russia No. 3210-U dated 03/11/2014. It is possible to issue accountable money only to employees of the organization with whom labor or civil law contracts have been concluded.

Until 08/19/2017, there was a ban on debtor employees, that is, employees who were indebted were forbidden to give money on account. The changes approved by the new Instructions No. 4416-U dated 08/19/2017 canceled this ban.

How to issue

To do this, it is necessary to draw up two documents: an application from an employee, which indicates the amount, target direction, estimated calculation and other information, and an order from the head to issue money to the account.

Additionally, the organization must develop and approve the following mandatory local documents:

Regulations on settlements with accountable persons.
Order on the approval of the maximum amount of the account (not limited by law).
An order to establish the maximum period for which money is issued (regulatory restrictions are not established).
An order to establish a deadline for the provision of an advance report on the issued money (no more than three working days).

At the request of the head, the organization may establish a list of employees who are allowed to issue accountable funds.

For violation of the procedure for issuing funds, the inspectors have the right to impose a fine under Article 15.1 of the Code of Administrative Offenses of up to 50,000 rubles on a legal entity.

How to report to an employee

Let's say that the employee has already submitted an application to the manager and received approval.

Based on the order, the cashier issues cash from the cash desk of the organization, or the accounting department transfers it to the employee’s card.

When making a purchase, the employee must be sure to keep supporting documents.

When an employee has finished spending, he faces the question of how to account for accountable money. To do this, he must draw up an advance report and submit it to the accounting department. The document should indicate: how much he received, how much he spent and for what purposes, what is the balance. Attach supporting documentation to the report (receipts, checks, waybills, tickets, etc.).

The report is checked by the responsible accountant or chief accountant. It is then submitted to the manager for approval. After that, final settlements are made with the employee: the return of the unused balance of accountable funds or the additional payment of overspending. If the employee does not want to return the unspent balance, then the amount can be withheld from his salary.

How does the leader report?

Just like any other worker. It is necessary to draw up a report, attach checks and other supporting documents, return the balance of the amount issued.

A situation in which the director of an institution refuses to report or return funds is not common. But if the question arose of how to recover accountable funds from the director, the accountant of a budgetary institution can be recommended:

Competently explain to the manager what threatens his behavior: administrative, and in some cases criminal liability, which may cause him to be removed from duties.
Tell about the amount of fines that will be issued by inspectors for violation of cash discipline, for misrepresenting financial statements.
Recall that unrecovered funds may be used for other important expenses of the institution, including bonuses or development of activities.

It is impossible to withhold funds from wages without the order and consent of the head. The unreturned amount of the sub-report should be subject to taxation, that is, withhold personal income tax and accrue insurance premiums.

Requirements for the issuance of money under the report are constantly changing. In order to avoid miscalculations in the work, today it is necessary to be guided by the Instruction of the Bank of Russia dated March 11, 2014 N 3210-U. However, the main mistakes are not made due to ignorance of the new norms of legislation. The reason for them is rather in the habit of incorrectly performing this or that operation when processing funds. That's what we'll talk about in this article.

Mistake No. 1. Without a statement

Funds are issued against a report without receiving an application from the person to whom the money is transferred. For example, a company urgently needs to make notarized copies of documents; in order to be in time, the accountant simply issues the funds without requiring the employee to make a corresponding application. Subsequently, no one also remembers such a paper. However, the absence of a statement is a mistake. According to clause 6.3 of Directive N 3210-U, for the issuance of cash against a report on expenses associated with the implementation of activities, an expenditure cash warrant must be issued in the form 0310002. Such paper must be prepared on the basis of a written application of the accountable person, drawn up in any form and containing an entry about the amount of cash and the period for which they are issued, the signature of the head and the date.
I recommend that you prepare in advance templates for applications for the issuance of funds for a report, in which the employee will only enter his last name, first name, patronymic, amount and period for which the money is issued.

Mistake No. 2. Unspent money

Funds issued under the report and unspent must be returned to the cash desk of the enterprise within three days. It will be a mistake if the employee does not do this. As well as if he returns the funds much later or the expense is not confirmed by primary documents.
Within the meaning of clause 6.3 of Directive N 3210-U, the accountable person is obliged to either submit an advance report or return the cash.
In order to avoid mistakes, it is advisable to familiarize the employee in advance with the need to return the funds. This can be done if you let him read the internal documents of the company, fixing the obligation to return the money issued under the report, or prescribe the corresponding obligations in the employment contract. Another way out of the situation is the preparation of an advance report.
If the employee has not returned the unspent accountable amount within the prescribed period, then the employer needs to take measures to recover it. For these purposes, in accordance with Art. 137 of the Labor Code of the Russian Federation, he has the right to withhold an unreturned advance from his salary, however, taking into account the 20 percent limit provided for in Art. 138 of the Labor Code of the Russian Federation, with each payment of earnings. Such a decision is made no later than one month from the date of expiration of the period established for the return of the advance, and provided that the employee does not dispute the grounds and amounts of deduction (Letter of Rostrud dated 09.08.2007 N 3044-6-0).

Error No. 3. Previously issued

Companies and individual entrepreneurs can issue cash on account only to those persons who have reported on previously issued funds. If the employee did not do this, then it would be a mistake to give him a new "batch" of money.
According to clause 6.3 of Directive N 3210-U, the accountable person is obliged, within a period not exceeding three working days from the date of expiration of the period for which cash was issued, or from the date of entry to work, to present to the chief accountant or accountant (in their absence, to the head) an advance report with supporting documents attached.
Therefore, before issuing funds under the report, it is necessary to check whether the employee has reported for the previous amounts, whether he returned the unspent funds.
This mistake often leads to litigation. As an example, we can cite the Resolution of the Ninth Arbitration Court of Appeal dated February 25, 2014 N 09AP-47328 / 2013 in case N A40-144835 / 13.
At the same time, payments using corporate cards are not equated to cash payments, but are recognized as non-cash, therefore, the said rule does not apply to them (Resolution of the Ninth Arbitration Court of Appeal N 09AP-10884/2013).

Note. The director took money from the company's cash desk, but returned it the same day. The next day, the manager wanted to take another 144,000 rubles, and the accountant gave this money. As a result, the inspection held the company liable under Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. And the referees agreed with her.

Error No. 4. There is no advance report

In some cases, the expense report, which confirms the expenditure of funds, may simply not be in the company, for example, it was lost. Another mistake is the incorrect filling of this document, for example, such inaccuracies include: the absence of an advance payment, mandatory details of the report; discrepancy between the amounts of issued and actually spent funds, which are confirmed by primary documents; absence of signatures of the accountable person and the chief accountant.
The unified form of the advance report (form N AO-1) was approved by the Decree of the State Statistics Committee of Russia dated August 1, 2001 N 55. However, from January 1, 2013, its use is not mandatory. If the company uses its own approved form, then it must contain the mandatory details provided for in Art.

9 of Law N 402-FZ:
1) the name of the document;
2) the date of its compilation;
3) the name of the company that prepared the document;
4) the content of the fact of economic life;
5) the value of natural and (or) monetary measurement, indicating the units of measurement;
6) the position of the employee who made the transaction, operation and responsible for its execution;
7) signatures.
The absence of an advance report or its incorrect completion is a very common violation. In order to avoid such an error, it is necessary to check the existence of the report, as well as its content. In order for documents to be checked on an ongoing basis, it is advisable to appoint a person responsible for the revision of the document. It can be an accountant or an internal audit specialist. Relevant responsibilities must be specified in the employment contract with the employee.

Error N 5. Limit violated

The maximum amount of cash settlements under one agreement between legal entities, as well as between companies and individual entrepreneurs is 100,000 rubles. (Instruction of the Bank of Russia dated 07.10.2013 N 3073-U "On the implementation of cash payments"). This restriction also applies if the buyer's accountable person deposits cash into the supplier's cash desk. However, spending on the issuance of money by an employee under the report is carried out without taking into account the maximum amount of calculations.
Recall that previously there was a restriction on the issuance of funds under the report (Instruction N 1843-U). And such an error can be identified by auditors for previous periods as part of an audit for three years. That means it's too early to relax.
If possible, make payments by bank transfer. Calculations of "live" money are recommended to be carried out only in case of emergency, for example, if the company needed pens or paper for the printer.

Mistake #6. No primary documents

Any fact of economic activity of the company must be confirmed by primary papers. However, firms often forget to issue such documents.
Article 9 of the Law "On Accounting" establishes that the primary accounting document must be drawn up when the fact of economic life is committed, and if this is not possible, immediately after its completion. The expenditure of funds must be documented. For example, a check, a receipt, an act of acceptance and transfer, a TORG-12 invoice, railway and air tickets, payment orders.
In the absence of primary documents, it will be impossible to confirm that the funds were spent exactly for the purposes indicated by the employee in the advance report. Officials will definitely pay attention to this during the audit.

Mistake No. 7. Only a check

When paying for goods (works, services) in cash, for documentary confirmation of expenses, along with a cash receipt, other primary documents are also required, indicating the connection between the expenses incurred and the activities of the enterprise aimed at generating income. Such clarifications are given in the Letter of the Federal Tax Service of Russia dated June 25, 2013 N ED-4-3 / [email protected]
Therefore, it is not enough for the accountable person to take only a check in order to confirm that the expenses were made for corporate purposes.
In order to avoid disputes, it is necessary to specify in the local act which documents confirm the expenses, as well as instruct employees what papers they should collect.

Error N 8. There is no cash order

Having taken an application from an accountable person for the issuance of funds for a report, the accountant may forget to issue a cash warrant. However, the form of such a document is even documented. In accordance with paragraph 6.4 of Directive N 3210-U, the issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for conducting cash transactions is carried out in the manner established by the legal entity, according to an account cash order 0310002.
Thus, the absence of a warrant is a mistake. To avoid it, it is necessary to regulate the issuance and execution of this document in the accounting policy. In addition, in the employment contract with the accountant, it is necessary to prescribe clear responsibilities for issuing warrants when registering funds for the report.

Mistake N 9. Accrual of personal income tax

If the employee did not return the money, these funds are considered as his benefit. However, a situation may arise when the employee did not return the cash as a result of forgetfulness. Or, for example, he really spent the money, but did not report on it, as he went on a business trip.
The Treasury believes that a taxable benefit may arise from debt forgiveness. In one of their letters, the specialists of the department indicated that on the date of forgiveness of the debt, the employee will receive the right to dispose of the funds and he will have taxable income (Letter of the Ministry of Finance of Russia dated September 24, 2009 N 03-03-06 / 1/610).
However, the courts do not agree with this position. The arbitrators believe that as long as there is a possibility that the employee will report, there is the possibility of withholding unused amounts (since the limitation period has not expired), the funds issued should not be recognized as the economic benefit of the employee (Resolution of the Federal Antimonopoly Service of the Volga District dated April 1, 2013 N A55 -15647/2012).
In my opinion, it is inappropriate to charge personal income tax in this case. Indeed, in such a situation, a dispute with the employee is possible, and he can still return the money.

Error No. 10. The weight of currency legislation

As a general rule, foreign exchange transactions between residents are prohibited. That is, for example, a company cannot give $10 to an employee from the cash register to buy stationery. However, there are exceptions to this rule. For example, in foreign currency, you can issue an advance for a foreign business trip (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 18, 2008 N 10840/07 in case N A33-1127 / 2007). But the issuance of foreign money often leads to litigation.
One more question: is it possible to issue cash against a report in rubles to a foreign employee? In the Resolution of the Third Arbitration Court of Appeal dated February 11, 2014 in case N A69-3113 / 2013, the court indicated that it was possible to do so. The arbitrators concluded that the issuance of rubles to a foreigner is not included in the List of currency and other operations of residents and non-residents, contained in Appendix 2 to Instructions of the Bank of Russia dated June 4, 2012 N 138-I. Thus, the issuance of funds by a company to its foreign employee under the report cannot be attributed to a foreign exchange transaction. A similar conclusion was made in the Resolution of the Third Arbitration Court of Appeal dated February 5, 2014 in case N A69-3098 / 2013.
The receipt by an employee of cash in foreign currency is generally prohibited. But you can issue currency for a business trip.
When issuing foreign currency, you need to correctly fill out an advance report. Details related to it (line 1a of the front side of the form, columns 6 and 8 of the reverse side of the form) are filled in only if funds in foreign currency are issued to the accountable person in accordance with the procedure established by the current legislation of the Russian Federation. They must not be forgotten. If the transaction is carried out in a currency, then you need to check the details of the advance report.

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Issuance of cash under the report

The procedure for issuing cash to an employee against a report on expenses associated with the implementation of the activities of a legal entity, an individual entrepreneur

6.3 Instructions of the Bank of Russia No. 3210-U dated March 11, 2014.

To receive cash from the cash desk, an employee (accountable person) must submit to the accounting department an application drawn up in any form and containing an entry:

- about the amount of cash;

- about the period for which cash is issued;

- signature of the head (individual entrepreneur, other authorized person) and date.

Based on the application, the accountant draws up an expense cash warrant 0310002.

The issuance of cash under the report is carried out on the condition full repayment by the accountable person of the debt on the amount of cash previously received under the report.

The accountable person is obliged, within a period not exceeding three working days after the date of expiration of the period for which the cash was issued for the report, to present to the chief accountant or accountant (in their absence - to the head, individual entrepreneur, other authorized person) an advance report with attached supporting documents.

In cases of receipt of cash on account for travel expenses, the employee is obliged to submit an advance report no later than three working days from the date of entry to work.

The check of the advance report is carried out by the chief accountant or accountant (in their absence - the head, individual entrepreneur, other authorized person). The internal regulations of the organization (individual entrepreneur) should establish the terms:

— checking the advance report;

— approval of the advance report by the head (individual entrepreneur, other authorized person);

- final settlement of the advance report.

Sample internal regulations for settlements with accountable persons

By order of the head of Our Firm LLC, Organization Standard 08-06.14 “Settlements with accountable persons, paperwork” was approved.

The standard states the following:

Cash for household needs, the purchase of fuel and lubricants, office supplies are issued from the cash desk of the organization under the report of employees, the list of which is approved annually by order of the head.

2. Cash for travel expenses is issued from the cash desk of the organization under the report of seconded workers if there is an order to send the employee (employees) on a business trip (unified forms No. T-9, No. T-9a).

3. The basis for issuing an account cash order 0310002 for the issuance of cash from the organization's cash desk is an application in the form in accordance with Appendix No. 1 to this Standard.

4. The following procedure for issuing and signing an application is established:

1) the employee fills out and signs the application. The application can be completed by hand or by computer;

2) the senior accountant puts a note on the application that the employee has no debt for the amount of cash previously received under the report;

3) the application is submitted for signature to the financial director;

4) the financial director considers and signs the application no later than the next working day;

5) on the basis of a signed application, an accountant for accounting for cash transactions draws up an expenditure cash order for cash withdrawal against the employee and passes it to the cashier with the application attached;

6) the employee (except for seconded employees) is obliged, on the day after the expiration date of the period for which cash was issued for the report, to present to the senior accountant an advance report (unified form No. AO-1) with supporting documents attached;

7) a seconded worker is obliged to submit an advance report (unified form No. AO-1) to the senior accountant on the day he starts work;

8) the senior accountant checks the advance report and the primary documents attached to it, if necessary, settles issues on the advance report with the accountable person within 2 working days and, if a complete package of supporting documents is available, submits the advance report for signature to the chief accountant;

9) when an accountable person acquires inventory items, the senior accountant transfers invoices, invoices, and in their absence, copies of sales receipts, cash receipts, other documents confirming payment and acquisition of inventory items (their name, quantity and price) , accountant for accounting materials;

10) the chief accountant signs the advance report on the same day and submits it to the financial director for approval;

11) the financial director reviews, approves the advance report and submits it to the senior accountant within 2 working days;

12) in case of overspending on the advance report, cash is issued to the employee on the basis of a memo from the senior accountant signed by the chief accountant in the form in accordance with Appendix No. 2 to this Standard;

13) the approved advance report and the memo are transferred to the chief accountant for final settlement with the employee within 2 working days from the date of approval of the advance report.

Application No. 1

Financial Director of Our Firm LLC

________________________________

From (full name and position of the employee)

APPLICATION No. ___

from "__" ________ _______

I ask you to issue a report __________ rub. for __________________ for a period of ___________.

In accordance with Organization Standard 08-06.14, I undertake:

1) submit an advance report no later than _________;

2) in case of incomplete use of the amount of cash received under the report, deposit the balance of cash _________ into the cash desk of the organization.

In case of non-payment of the balance of cash to the cashier, I ask you to withhold the unused accountable amount calculated according to the advance report from my salary.

Worker:(position, signature, signature transcript)

Senior Accountant: the last receipt of cash under the report is _________, there is no debt .

Allowed: Financial Director

Application No. 2

To the Organization Standard 08-06.14

Chief Accountant of Our Firm LLC

_____________________________________

From _______________, senior accountant

MEMO No. _____

from "___" ________ ____

To be issued (position, full name of the accountable person) overspending on Advance Statement No. _____ dated __________, approved by the CFO (FULL NAME.) in the amount of ______ rub. __ kop.

Payment details:

- received under an account cash warrant No. _____ from _________ - _______ rubles. __ kop.;

— approved advance report in the amount of ______ rubles. ____ kop.;

- overspending - ____ rub __ kop.

Senior Accountant:(signature, transcript of signature).

I authorize for payment (indicate the date of payment):

Chief Accountant(signature, signature transcript, date)

Accounting accounting of settlements with accountable persons.

Accounting for settlements with accountable persons is kept on account 71 "Settlements with accountable persons" (A-P). Analytical accounting for the account is maintained for each accountable person. After issuance money to the employee, the accountant will make a posting:

Debit 71 - money issued under the report

Credit 50 (51)

Write-off accountable amounts spent is made on the basis of the approved advance report and is reflected in the credit of account 71.

WRITING OFF OF BUSINESS EXPENSES

Type of expense	Wiring
− acquired property	D 10 (08, 41) - materials are capitalized (fixed assets, K 71 goods) purchased by a reporting entity When buying valuables in retail, the employee must submit to the accounting department sales receipt or invoice and check tontrolno-cash machine (KKM).
− expenses are related to the needs of the main, auxiliary or service industries	D 20 (23, 29) - expenses of the accountable person are written off for expenses K 71 main (auxiliary, serving) production
− expenses related to management activities	D 25 (26) - paid by accountable persons for general production K 71 (general) expenses.
− expenses associated with the sale of finished products or goods	D 44 - the costs of accountable persons are included in the sales costs
- expenses for activities of a non-productive nature (for example, expenses for the implementation of sports events, recreation, entertainment, etc.):	D 91 - included in other expenses are the costs of the accountable

WRITING-OFF OF TRAVEL EXPENSES

Purpose of the business trip	Wiring
− purchase, delivery of fixed assets (equipment, cars, etc.)	D 08 - the costs of a business trip associated with the purchase are written off, K 71 delivery of fixed assets
− purchase, delivery of materials	D 10 - the costs of a business trip associated with the purchase are written off, K 71 delivery of materials
− purchase, delivery of goods	D 41 - the costs of a business trip associated with the purchase are written off, K 71 delivery of goods
− conclusion of contracts for the sale of products, study of sales markets in other regions, participation in exhibitions	D 44 - the costs of a business trip related to sales are written off
− participation in training seminars, meetings of shareholders, other purposes related to production activities	D 26 - the costs of a business trip necessary for K 71 management needs of the organization
− warranty repair of previously sold products (if a reserve for warranty repairs has been created)	D 96 - the costs of a business trip related to the return are written off, K 71 transportation of defective products
− a business trip of a non-productive nature (for example, checking a summer camp that is on the balance sheet of an enterprise)	D 29 (91) - business trip costs are written off, not directly To 71 related to production activities pre-
− elimination of the consequences of emergency situations	D 91 - the costs of a business trip related to By 71 elimination of the consequences of an emergency

If the employee has unspent advance balance, then within 3 days allotted for compiling the advance report, it must be returned to the cashier according to the incoming cash order. In accounting, such an operation is recorded by posting:

D 50 - the balance of the advance payment from the accountable person was returned to the cashier

D 71 - expenses reimbursed to the employee in excess of the amount of the advance payment issued

This operation is documented by postings:

D 94 - the accountable amount not returned on time is reflected

D 70 - an unreturned accountable amount was deducted from the employee's salary

Accounting for settlements with personnel for other operations.

kept on account 73 “Settlements with personnel for other operations” (A − P). Sub-accounts can be opened for the account: 73-1 “Settlements on loans”;

73-2 "Calculations for compensation for material damage";

73-3 "Settlements for goods provided on credit";

73-4 "Settlements for insurance", etc.

Accounting account 71 is used to reflect in the postings information on the amounts of funds issued to employees under the report. What documents are used to draw up accountable transactions and what accounting entries reflect settlements with accountable persons - you will learn about this from our article.

The procedure for the implementation of accountable operations

An accountable person is an employee who has received funds for their use for the economic needs of the enterprise.

The basis for the issuance of funds for the report is an application filled out by an employee and approved by the signature of the head. The application fixes the amount and purpose of disbursement of funds (, etc.). The form of an application for the issuance of accountable amounts has not been established by law, the document is drawn up in an arbitrary form.

Upon the completion of a business transaction, the employee submits to the accounting department an advance report and documents confirming the expenses incurred by him (receipts, invoices, certificates of work performed, invoices, etc.). These documents are the basis for reflecting business expenses in accounting.

If the amount of funds previously received by the employee exceeds his actual expenses, then the amount of the difference is surrendered by the employee to. In case of overspending and its documentary confirmation, the amount of excess expenses is reimbursed to the employee through the cashier or in a non-cash form.

It should be emphasized that an employee who has not reported on previously received amounts cannot be issued funds for new business operations. Whether the funds were issued in cash or on a bank card in this case does not matter.

Typical postings for 71 accounts

C is used to reflect transactions with accountable persons. When issuing funds, the amounts are carried out according to Dt 71, when allocating expenses - according to Kt 71.

It can be made both in cash and in non-cash form:

If the amount of funds issued has not been fully spent, its balance can be returned:

Transactions with accountable persons can be reflected using production accounts:

Dt	CT	Description	Document
20	71	Reflection of accountable amounts as part of the costs of the main production
	71	Reflection of the accountable amounts as part of the costs of auxiliary production	Advance report, supporting documents
	71	Reflection of accountable amounts as part of the cost of correcting marriage	Advance report, supporting documents
	71	Reflection of accountable amounts as part of the costs of servicing production	Advance report, supporting documents

At retailers, sales expenses may be incurred through an accountable person:

Goods and materials purchased by an accountable person are recorded in the following entries:

Dt	CT	Description	Document
10	71		Advance report
41	71		Advance report

An example of accounting entries on 71 accounts

An employee of Consul LLC Petrenko S.P. funds were issued against the report in non-cash form in the amount of 2500 rubles. to buy paper. In fact, Petrenko S.P. spent 2840 rubles, VAT 433 rubles, which was confirmed by the advance report and sales receipt. Overspending in the amount of 340 rubles. Petrenko was credited to a bank card.

The following entries were made in the accounting of Consul LLC:

Dt	CT	Description	Sum	Document
71		To the bank account of Petrenko S.P. funded for household needs	2500 rub.	Payment order
10	71	Received paper purchased by Petrenko (2840 rubles - 433 rubles)	2407 rub.
	71	Reflected VAT amount	433 rub.	Advance report, sales receipt
.1		VAT reflected in expenses	433 rub.	Advance report, sales receipt
71		To the bank account of Petrenko S.P. overspending amount credited	340 rub.	Payment order

Account 71 of accounting is an active-passive account “Settlements with accountable persons”, serves to record issued accountable amounts and return unspent amounts. In enterprises, employees can allocate funds to account for household expenses, for the purchase of materials or travel expenses. Consider how to keep records of settlements with accountable persons and examples of accounting entries on account 71.

Account 71 is active-passive, so the account balance can be either debit or credit.

Account Dt 71 reflects the amount of money received by the employee;
Account 71 CT reflects the expenditure of funds.

Analytical accounting on the account "Settlements with accountable persons" is kept separately for each accountable person.

The procedure for issuing a subreport

Under the advance report, it is allowed to issue money only to employees of the enterprise. Accountable amounts are issued in cash from the cash desk or transferred by bank transfer to a bank card.

The main rule when issuing money is for the employee to report for the previously received accountable amount. At enterprises, as a rule, they fix the order of persons who have the right to receive funds as an account, since an agreement on liability is concluded with them:

When paying money to an accountable person, the following rules must be observed:

Check the balance of the accountable person (according to the accounting register). Reason: clause 6.3 of the instructions of the Central Bank of the Russian Federation No. 3210, which states that it is prohibited to issue funds as an account to an unreported employee for a previously received amount.
Receive a written application from the employee in any form, reflecting the main details: the purpose of receipt, the required amount, the deadline for submitting the report, the date. The application must be endorsed by the head of the company or an authorized person.

A 3-day period has been established when the employee must report for the accountable amounts received, return the funds to the cashier and submit a report. If the employee did not report within the prescribed period, then the amount received by him should be withheld from the employee’s income and personal income tax should be charged (Article 137 of the Labor Code of the Russian Federation). Wherein:

Important: deductions from an employee can only be made upon a written application and no more than 20% of the salary (Article 138 of the Labor Code of the Russian Federation).

If a debt (especially a large amount) for an accountable person has been registered for a long time, then the tax inspector, during an audit, can reclassify such a payment as a loan or consider it income (paragraph 3 of article 137 of the Labor Code of the Russian Federation) and charge additional personal income tax.

The maximum amount of issuance to the account is not provided for by law, but it should be taken into account that if an employee settles accounts with counterparties on behalf of the enterprise, then under one contract you can pay no more than 100,000 rubles.

Advance report

The employee reflects all expenses of funds in the advance report. An employee can spend accountable amounts on the purchase of goods, materials, fixed assets, intangible assets, payment for the company's business needs.

The diagram shows the types of expenses on account 71 and the primary documents that should be attached to the advance report:

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If an employee has an overspending on accountable amounts, that is, an employee has spent his personal money, then the company has the right to reimburse it subject to the established procedures.

Examples of typical postings on account 71

No. p / p	The content of households. operations	Debit	Credit	Foundation Documents
1	Payout of cash to account	71	50	Cashier's report, expense note
2	Listed in the sub-report for travel expenses on a bank card	71	51	Bank statement, payment order
3	Funds are transferred to the sub-report on the corporate card	71	55	Statement from special accounts
5	Adopted expenses on the advance report on the purchase of fixed assets	08	71	Act on acceptance of works and services
6	Materials acquired by an accountable person are credited	10	71	Waybills, transportation documents, acceptance certificate
7	The amount of expenses for production and economic needs is reflected	20/26/44	71	Advance report, job assignment, business trip report
9	Goods for resale purchased by an accountable person are credited	41	71	Advance report and invoices
11	Return to the cashier of unspent funds	50	71	Cashier's report, receipt order
12	Accrued debt on unpaid amounts of the accountable person	73	71	Advance report

Consider practical examples with postings on account 71 for the issuance, expenditure and return of accountable funds.

Example 1: Advance Statement Overspending Reimbursement - Postings

An employee of Romashka LLC Ivanov I.I. funds were allocated to the account in non-cash form in the amount of 2,500 rubles. (on a bank card) for the purchase of stationery. In fact, Ivanov I.I. spent 2,840 rubles. An advance report was drawn up for actual expenses and supporting documents (sales receipt) were attached to the report. The cost overrun on the advance report amounted to 340 rubles. The funds were credited to Ivanov I.I. to a bank card.

Romashka LLC generated entries on account 71:

Example 2: Advance Statement Refund - Postings

Romashka LLC and Vasilek LLC concluded an agreement for the provision of transport services in the amount of 7,200 rubles, incl. VAT. To pay for services under the contract, the employee of Romashka LLC Ivanov A.B. received in the account the amount of 7 500 rubles. After making settlements with Vasilek LLC, Ivanov A.B. handed over the advance report, and returned the rest of the funds to the cashier.

The accountant of Romashka LLC generated the following postings:

Dt	CT	Description	Amount, rub.	A document base
26/44	60	Services of Vasilek LLC are reflected in the cost structure (7,200 rubles - 1,098 rubles)	6 102	Certificate of completion
19	60	The amount of VAT is allocated from the cost of transport services	1 098	Certificate of completion
68/2 VAT	19	The amount of VAT from the cost of transport services is accepted for deduction	1 098	Certificate of completion, invoice
71	50/1	From the cash desk of Romashka LLC Ivanov A.B. received funds under the report	7 500	Expenditure cash warrant, accountable person's statement
60	71	The accounting reflects the payment for services, which was carried out by Ivanov A.B. on behalf of Romashka LLC	7 200	Advance report, certificate of completion
50/1	71	The balance of unspent funds was returned to the cash desk of Romashka LLC (7,500 rubles - 7,200 rubles) by Ivanov A.B.	300	Account cash warrant, advance report, act of work performed

Example 3: Accounting entries for travel expenses

Worker Vasilkov I.I. sent on a business trip for 3 days, he was given an account of the amount of 20,000 rubles. Daily allowance is 2,000 rubles.

Upon returning, he submits an advance report with supporting documents attached:

Railway tickets for the amount of 8,000 rubles, including VAT 1,220 rubles, are highlighted in a separate line.
Hotel invoice on a strict reporting form for 5,000 rubles, incl. VAT 763 rub. VAT is also highlighted separately.

Reflection of travel expenses on account 71 in postings:

Dt	CT	Contents of operation	Amount, rub.	A document base
71	50	Funds were issued to account to Vasilkov I.I. from the cash register	20 000	Account cash warrant
20	71	Written off ticket costs without VAT	6 780	Advance report, railway ticket
19	71	Allocated VAT on ticket costs	1 220	Railway ticket
68.VAT	19	VAT sent for deduction	1 220	Purchase book entry
20/44	71	Written off accommodation (hotel) expenses without VAT	4 237	Form of strict reporting, hotel cash receipt
19	71	Allocated VAT on hotel expenses	763
68.VAT	19	VAT sent for deduction	763	Purchase book entry
20/44	71	Daily allowance written off	6 000	Advance report
50	71	The employee returned unspent funds to the cashier	1 000	Incoming cash order