Advance report of fuel and filling sample. Fill out an advance payment report on a business trip

Why do you need an advance report

Advance report stands mandatory condition The procedures for issuing money reports. The employee must report on the spent spent in this way.

This document refers to the mandatory statements of the institution, and, therefore, is needed to be completed. Its main goal is complete control over financial expenses in budget organization. With the help of such a document, it is not only possible to check the movement of consumable funds issued for the fulfillment of the needs of the institution, but also to write off the spending.

Deadline

In the current fiscal year, the term of granting advance report Accountable face, as well as the order of filling, remained the same.

Provisions p. 6.3.

Instructions for filling out the advance report

Specifications of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-in legislative reports of the advance report with an accountable person. It must be decorated and presented to the accounting department within 3 days after the exit of the employee to work.

General rules

There is no single, legislatively regulated formal species. Accountant can lead advance reporting on unified form No. AO-1 or to independently develop a format, making an appropriate order.

Documentation can be conducted both in paper and in in electronic format. If filling in the institution is provided in electronic formThe JSC is signed by an electronic signature by 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. Reporting is formed within the three-day period since the expiration of the period to which accountable means (It must be determined by order or order), returning an employee from a travel trip or an employee's output after a hospital, provided that the specified day of the account return came to disability.
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 attached primary documentation confirming the costs (checks, tickets, discharge, accounts).

Report blank for unified form No. AO-1

Procedure for compilation

You need to reflect information:

• information about the establishment, number and date of the document being issued;
• about the employee who has received advancement;
• the amount of 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 certified by signatures of a responsible accountant who issued money and returned accountable amounts on the advance report, as well as the chief accountant and the person who received the required amount under the report.

An accountant is filled with a disruptive receipt confirming the verification of primary documents. After registration and separation, it remains at the accountable person.

On the revolving side, the employee is made by the detailed decoding of the reporting costs, and the responsible employee of the accounting indicates the amount to account and the accounting account through which costs will be carried out.

Advance reporting is formed in a single original instance. Since it is included in the nomenclature domestic workflow of the institution, it is not necessary to put print prints.

Corrections are excluded! When self-acceptance and all the more errors, you will have to make a new form.

Commander's report

In the event that the employee fills in connection with the business trip, the order of registration remains the same. Reporting should also be submitted for a three-day sentence from the return of an employee to workplace, and confirming primary documents of a business trip will be travel (air and railway) tickets, hotel service bills, checks. Without confirmation, only daily daily remains.

Compiled in one copy and signed by all responsible persons.

Sample of filling out the advance report 2018 by accountable person

Advance Report: Filling Instructions

Most likely, every employee of the budget institution is at least once, but received cash under the report. The institution issues cash from the cash register for economic needs and expenses related to business trips to their employees. For issuing from the cash register, the expendable cash order is filled (form N Ko-2, approved by the State Statistics Committee of Russia from 18.08.1998 N 88). After registration, the document is signed by the head, chief accountant or authorized persons.

The institution can list funds and non-cash, such as an account, an open employee in a bank within " salary project"However, in order to avoid conflicts with verifying organizations, it is better to arrange special for accountable persons card bills in the bank.

Accountable person with all the options for issuing money to it (for business needs, for the purchase material valuesWhen directed to the office business trip and others), it is obliged to fill out an advance payment of cash consumed. According to paragraph 11 of the order of reference cash operations in Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation 22.09.1993 N 40, the persons who received cash under the report are obliged no later than three working days after the expiration of the term they are issued, or from the day of the return of these persons from a business trip, to present a report to the accounting department about spent amounts and make the final calculation on them. At the same time, the period for which cash is issued under the report is determined by the head of the organization. For budgetary institutions This period is usually determined by the rules of budget accounting, approved by a higher disposal, the budget institution itself.

The issuance of cash under the report is performed only by the person who is with the organization in labor relations Subject to the full report of a specific accountable person on the advancement previously issued to him. Transferring money issued by a report by one person else is prohibited.

So, employees who have received cash under the report are obliged no later than three working days after the expiration of the term they are issued, or from the day of returning from a business trip to present a report on the consuming amounts to the company's accounting and produce a final calculation.

Advance report applies to accounting funds issued to accountable persons. By the decision of the State Statistics Committee of Russia dated August 1, 2001 N 55 approved the form of an advance report (Form N of AO-1) to account for funds issued under the report on administrative and economic costs. Form N AO-1 applies from January 1, 2002 by legal entities of all forms of ownership, except for budgetary institutions.

The form of an advance report for budgetary institutions is approved by the Order of the Ministry of Finance of Russia dated September 23, 2005 N 123N. Thus, for budgetary institutions, an advance report is applied - form 0504049. This article will be discussed about filling out the advance report of budgetary institutions.

General rules for filling out an advance report

The advance report is applied to account for settlements with accountable persons. The form of the advance report is a bilateral document. Accountable faces provide information on themselves on the front side of the advance report and fill the columns 1 - 6 on the turning side about the actually spent amounts with the application of documents confirming the costs produced. In accounting, advance reports are verified for the correctness of the design and availability of documents confirming the costs of the costs, targeted consumption of funds and filled columns 7 - 10 of the course of the advance report, containing information on the costs adopted by the accounting department. Verified advance reports are approved by the head of the institution.

Amount paid in foreign currency, taken into account both in foreign currency and in rubles at the rate Central Bank RF. Repayment of the amount of debt in foreign currency by accountable persons and the reflection of this amount in the advance report in the ruble equivalent is made at the rate of the Central Bank of the Russian Federation at the date approval of the advance report by the head of the institution.

The amounts of the received advances are given with the date of receipt and codes of the corresponding analytical accounts of the budget accounting.

The procedure for taking into account the advance report

1. Issuance of money under the report.

The basis for issuing money under the report in any case is an application for issuing money in which accountable person It is obliged to specify a specific goal of obtaining an advance, the time of money. The application is sent to the head of the institution. After appropriate visiting by the head, it enters the accounting department for issuing money. At the same time, the accountant is obliged to check the absence of a residue by the previous advance (as the corresponding mark is affixed by the application) and put the appropriate account. analytical accounting accounts 0 20800 000 "Calculations with accountable persons."

Note. In order of cash transactions, which establish the rules for issuing cash under the report, there are no limitations of the amount of issued amounts. Consequently, the organization may issue any amount under the report. However, it should be borne in mind that taking into account the limitations of the maximum amount of calculation of cash between legal entities (100 thousand rubles), in cases where the accountable person performs, for example, the purchase of goods from a third-party organization, acting on behalf of its company, The size of one payment should not exceed the established limit.

When referring to a business trip, the reason for issuing money is the corresponding order of the head, after familiarization with which the employee is a statement with a preliminary calculation of funds that will be needed on a business trip.

There are also features of the preparation of applications for various situations.

1. When the costs are manufactured.

Upon returning an employee from a business trip (or after the acquisition of commodity and material values, receipt of services and other), it consists of an advance report on a unified form, which should be passed to the accounting department. We remind you that it must be done no later than three days after returning from a business trip.

If it was spent less than received, the residue of unspent amounts is returned to the cashier at the receipt cash order.

If it was spent more than received, the overrun on the advance report is issued an employee on the consumable cash order.

1. Accountant checks the target expenditure of funds issued by the employee.
2. A proven advance report is approved by the head or authorized person.

About primary documents

In accordance with Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (hereinafter - the law N 129-FZ) economic operationsImplemented by the organization should be issued by exclusive documents. These documents serve as primary accounting documents, on the basis of which accounting records. Primary accounting documents Accepted to account if they are drawn up in the form contained in the albums of unified forms primary documentation. Documents that are not provided in these albums should contain the mandatory details listed in paragraph 2 of Art. 9 of the law N 129-FZ.

Advance report

Upon the expiration of the established period, the employee of the Organization, which received cash under the report is obliged to submit an advance report to the accounting department with an application of all acquittal documents confirming the costs produced.

The confirmation documents attached to the advance report must meet the following basic requirements:

• confirming documents are submitted in the original;
• in form, they must comply with the adopted requirements for registration and filling in primary documents;
• by the nature of operations, the connection must be established by the confirmation of documents with the targeted purpose issued by the accountable person of the cash advances.

If the remaining money does not want to return

As we wrote above, if the employee was spent less than received, then the rest of the unspent amounts should be returned to the office of the institution at the receiving cash order.

For one reason or another, the employee can delay the return of the remaining sums, and then not to return them at all. If the employee did not return the balance of unused funds to the cash desk in a timely manner, Article should be guided by Art. 137. Labor Code The Russian Federation, which provides cases of deduction from wages An employee to repay his debt to the employer. In particular, retaining can be made to repay the unspent and timely returned advance payment issued in connection with a service business trip. At the same time, the employer must decide on holding no later than one month from the date of the deadline established to return an advance, and, provided that the employee does not dispute the grounds and sizes of deduction.

The employer declared declared, as a rule, in the form of an order or order, although the unified form of such an order is not established by regulatory legal acts. At the same time, the institution should be initially obtaining a written consent of the employee to hold amounts from wages. The total amount of deduction should not exceed 20% of the amount due to employee salary (after retention of income tax individuals).

Fill out an advance report

The advance report is drawn up in one instance by an accountable person.

At the title part of the advance report, the accountable person indicates:

• the name of the organization by sending him on a business trip;
• structural unit (department, sector) in which an employee works;
• his last name, name and patronymic (Count "Accountable Person");
• position;
• appointment of advance (acquisition of values, payment for services, travel expenses and other).

An accountant for monitoring indicates the title part of the advance report of the information on the issuance of money (indicates the number and date of the document to which the money is issued, and the corresponding account number) and the data on the presence of a residue or overpowering for the previous advance payment.

On the title part of the advance report, there is also a table " Accounting", in which the accountant transfers the amount to accounting from the proceeding side of the advance report on the relevant correspondence of accounts.

At the bottom of the advance report, there is a section - the accountant's receipt is that the report is taken to verify with all the accompanying documents. The list indicates the name, name, patronymic of the accountable person, the number and date of the advance report, in words the amount of documented expenses, the number of accompanying documents, as well as the number of sheets in these documents. After filling in the entire report, the accountant takes it off with a cutting line and gives accountable face.

Before filling out the back of the advance report, the accountable person must systematize primary documents (tickets, transport accounts, luggage receipts, accounts from hotels or other persons providing services for the placement and accommodation of an individual, the acts of procurement, invoice, consolidated invoices, etc. d.). Documents must be formed in chronological order, numb them. As a rule, documents of a small size (for example, a ticket in the train) need to stick to the A4 sheet.

The reverse side of the advance report is filled in the following order by graphs:

If the number of confirming documents exceeds the number of rows in the form of an advance report form, the reporting person receives a second rounded sheet of the form, if necessary, and the third, etc., the report form and is an advance report on several blanks. At the end of the first form of the report, it is indicated: "See the calculation by the calculation in the continuation of the advance report." At the top of the second and subsequent reports of reports is indicated: "Continuing the advance report ... Full name. N ...".

The completed advance report form must be signed by an accountable person.

The advance report of the accountable person, not corresponding to the above requirements, accounting and accounting is not accepted. The reporting person in this case remains the debtor of the enterprise to the amount of funds received under the report until the amount of these funds repayment.

Checking an advance report accountant

After receiving the accountant made by them, the accountant currently entered into it and the documents attached to it also checks such documents and correctly filling out the advance report. Check is carried out:

• in form - the presence of all confirming documents and applications to them, filling the details and the correctness of the execution of the advance report, the correctness of the transfer of data from the documents to the advance report, the presence of a reporting person subscriptions;
• in content - the compliance of the instructions of the purpose of the task received, their authenticity, the presence of details filled into them corresponding to the settings on a travel certificate, the date of the cost of real-time task execution;
• arithmetic check - certifies the correctness of calculating the total value of funds to be repurchased on this report, etc.

The completeness of the reporting person's report on the funds received is also checked, that is, returning the remainder of unspent funds by this person.

An accountant violations of the filling of the advance report are indicated by them on the report filled with an accountable face of this document. The accountant has the right to non-compliance with the established requirements for drawing up an advance report and documents to return them to accountable face for registration properly.

Reflection in budget accounting

In this section, we give accounting wiringrelated to the issuance of cash under the report.

1. The employee issued from the cashier an advance for a business trip:

Debit 0 20805 560 Credit 0 20104 610;

Debit 0 20802 560 Credit 0 20104 610;

• for accommodation in the hotel

Debit 0 20809 560 Credit 0 20104 610.

1. The employee returned the remaining funds (unspent) issued for accommodation in the hotel:

Debit 0 20104 510 Credit 0 20809 660.

1. The employee is issued from the cashier's funds over the amount spent (overrun) on the passage:

Debit 0 20805 560 Credit 0 20104 510.

O.V.Stedina

accountant,

consultant Employer Accounting

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Advance report: Form, filling, issuing money

Form of the advance report

To make an advance report, you can use:

• unified form (No. AO-1), approved by the Resolution of the State Statistics Committee of Russia of August 1, 2001 No. 55;
• an independently developed form of an advance report approved by order of the head of the tourist company or an application for accounting policies. This rule is valid from January 1, 2013 (paragraph 4 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting"). At the same time, all requisites provided for by the legislation should be present in the independently developed document;
• electronic form. The Ministry of Finance of Russia allowed the companies to store advance reports in electronic form. In this case, the advance report should be signed by a qualified electronic signature (electronic digital signature) (Letter of April 12, 2013 No. 03-03-07 / 12250).

The procedure for issuing money under the report

The procedure for issuing funds to the report was determined by clause 4.4 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation "(approved by the Bank of Russia October 12, 2011 No. 373-P).

In accordance with this provision, the issuance of cash worker for the costs associated with the implementation of activities legal entity, individual entrepreneur, is made on the consumable cash order on the basis of a written statement of the accountable person. The application is drawn up in an arbitrary form and contains the personnel inscription of the head about the amount of cash and the term for which cash is issued, the signature of the head and the date.

The accountable person is obliged in a period not exceeding three working days after the date of the expiration of the period on which cash is issued under the report, or from the date of employment to make the chief accountant or accountant (and in their absence - to the manager) an advance report with the attached confirmation documents. Checking the advance report by the chief accountant or accountant (supervisor), his approval by the manager and the final settlement on the advance report is carried out on time set by the head.

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

If the employee spent the money less than he was issued, that is, on the advance report there is a rest, then the unexified funds should be returned to the cashier on the next business day after the deadline (specified in the application) or on the day of employment after a business trip.

If the employee spent more money than he was issued under the report, it was reflected in an advance report, then after approval of the advance report, the head reserves the employee of the expenditure order, whose details are entered into an advance report.

Based on the data of the approved advance report of the Accounting, accountable monetary amounts.

Filling an advance report

The advance report is drawn up in one copy by accountable person and employee of accounting.

On the front side of the advance report should be indicated: the name of the company (entrepreneur), the division, the name of the employee, his position and the appointment of an advance.

On the back of the form, the accountable person records the number, date, name and list of documents confirming the costs (receipts, transport documents, checks of KKM, commodity checks, travel certificates and other acquittal documents). The amounts of costs are reflected in column 5. If the money was issued in the zavaluta (for travel abroad), then the column 6 employee also reflects the amount of currency. Documents attached to the advance report are numbered by an accountable person in the order of their record in the report.

If the documents are compiled in a foreign language, then their lasting translation into Russian is required (paragraph 9 of the Regulations on accounting and accounting reporting In the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N).

Such a translation can be made as a professional translator and specialists of the agency itself (a letter of the Ministry of Finance of Russia of March 20, 2006 No. 03-02-07 / 1-66).

Accounting Travel Tourism Checking target use funds, the availability of exclusive documents confirming the costs produced, the correctness of their design and counting amounts.

In columns 7-8 (reverse side of the form) indicate the amounts of expenses adopted for accounting.

Accounts (subaccount) that debut on these amounts are indicated in column 9.

Errors when making advance reports

For improper design The advance report may occur when the tax authorities will not accept the costs specified in it.

Consider the most common errors.

1. The advance report is not approved by the head of the company.

In accordance with subparagraph 5 of paragraph 7 of Article 272 Tax Code The date of the implementation of non-evaluation and other expenses is recognized as the date of approval of the advance report. Thus, if an advance report is not approved by the head, it is controversial to recognizing the consumption on it.

2. The lack of mandatory details when independently developing a form of an advance report.

As previously spoke, from January 1, 2013 documenting Accounts with accountable persons can be carried out on the basis of independently developed forms in the presence of mandatory details, established by paragraph 2 of Article 9 of Law No. 402-FZ.

How to fill out an advance report

Thus, the presence of mandatory details relates to a documentary confirmation of expenses. In accordance with Article 252 of the Tax Code of the Russian Federation, expenses recognized substantial and documented costs carried out (incurred) by the taxpayer. The same requirement (the presence of mandatory details) applies to the primary documents applied to the advance report that confirm the costs produced.

3. Lack of product names in cash and commercial checks.

It often happens when the accountable person applies only a cash receipt (a commercial check, the bill is missing) with a total amount of expenses. According to tax authorities, in the absence of cash and commodity checks, indicating the name of goods, such sums cannot be considered a reasonable consumption.

4. The absence of acquittal documents when applying "Simplified" with the object of taxation "Revenues".

In the letter of the Ministry of Finance of Russia of October 30, 2013 No. 03-11-11 / 46198, the regulatory authorities report the following.

Despite the fact that expenses are not taken into account when determining tax base For organizations and individual entrepreneurs who apply a simplified tax system with an object "Revenues", the current procedure for maintaining cash transactions (clause 4 of Article 346.11 of the Tax Code of the Russian Federation) is maintained.

The reporting person is obliged on time not exceeding three working days after the date of the expiration of the period on which cash is issued under the report, or from the date of employment, present the chief accountant or accountant (and in their absence - to the head) an advance report with the accompanying confirmation documents . Based on this, organization or individual entrepreneursApplying a simplified tax system with an object in the form of income should be carried out in the generally established procedure for issuing advance reports and documents confirming costs.

Often, the company has to carry out costs at the expense of cash, which are issued strictly defined officials. IN deadlines They must submit such a form as an advance report to which confirming documents on the costs produced by them. The latter must be specified in the application when issuing money. Consider how to fill out an advance report on the form of AO-1.

At the beginning of each year, the company is desirable to publish an order on accountable persons, that is, those who are allowed to receive cash for expenditures in production purposes. Here are the purpose and the duration of time during which spending is carried out.

Money can be issued on the basis of both employees of the enterprise and attracted by people from civil contracts. It is possible to list them on the currency card.

Pay attention! The obligation of the advance report is established by the procedure for maintaining operations at the checkout. It can not be only entrepreneurs who lead accounting in a simplified form.

The normative act Strictly determines the list of directions for issuing funds to the report. These include the acquisition of fuel, stationery, economic and representative expenses, etc. For some operations, only cashless order is provided. There is also a limit of calculation of cash between companies on one contract, which is 100 thousand rubles.

The form of the advance report is established by the State Statistics Committee. Enterprises have the right to develop their own form on its basis, in accordance with the peculiarities of economic activities.

An employee who received money in the reports can fill it with independently or transfer the responsible accountant, which in automatic mode will be an advance report of the AO-1 form using confirming the primary documents.

Based on the approved form, the employee of the enterprise will need to return the unsighted money. To do this should be applied.

Important!Upon returning from the commander, should report on the amount spent within 3 working days after returning from it.

Advance Report Filling Sample

Advance Report on the form of AO-1 - facial side

Consider in more detail how to fill out an advance report.

At the top of the form indicates the name of the company and its code according to the OKPO directory.

Below to the left, after the name of the document, you need to write its sequence number and date of compilation. The right side that begins after the words "I approve" is filled with the company's head. There, he will prescribe a final amount of the report, puts the position, signature, approval date.

Important! It must be remembered that according to regulatory documents, the person cannot be submitted if he has not fully reported on the previous advance. Some tax inspections During the inspection, impose a fine for this.

After that, the form is divided into two tables that are filled with an accountant. In the left, cash flow is recorded - the balance or overrun, the amount obtained, the amount spent, the final residue.

The accountant is in the right table of accountant accounts and the corresponding amounts.

Below the employee indicates how many documents it provides and how many sheets they take.

After checking, the accountant indicates in words and numbers its sum and signs it. Also, the document assures the chief accountant.

If the employee has a balance or extension of funds, you need to put the number and date cash document and the amount of the operation.

You must also fill out and the tear-off part of the advance report to register it in the journal.

Advance Report on the form of AO-1 - the back

This Party is a table in which the accountable person enters information about the documents provided. Each of them should correspond to one line.

In Count 1 put the line number. In columns 2 and 3, the date and number of the confirmation document is recorded, in column 4 - its name.

In Count 5, the employee puts the amount on the document in rubles, or in Count 6 - in the currency.

All empty graphs need to do. At the end of the table in the string "Total" is written total amount. After filling, the accountable person assures the correctness of the specified data by its signature.

An accountant after checking the correctness of the data and the validity of the costs fills the graphs 7 and 8, where it puts the amount actually accepted to account, and in column 9 indicates the corresponding account. In the future, generalized data from these graph is transferred to them on the front of the document.

Nuances

A summary of more than 100 thousand rubles can be issued under the report - this limit does not apply to settlements with employees. But the amount according to any of the documents submitted should not exceed this limit.

If the employee goes on a business trip abroad, then you can give it accountable amounts in the currency. Her company will independently exchange in the bank. In this case this amount Indicate the course that was set to the date of issue.

Since 2015, it is allowed to issue in subsection to contractors. It is also obliged to provide an advance report after spending. However, in this case, the Count "Tabel Number" is not filled, and the "Contractor" specifies in the "position" column.

The accountable amount can be transferred to the employee to the card. To do this, he must apply, and the requisites of the operation (the date and number of the payment order) are indicated in the column "Received an advance".

When issuing accountable monetary sums At the enterprise, the employee arises the need to compile an advance report.

Consider what the procedure for issuing such a document is valid in 2019 in order not to violate the legislation and not run into claims from the auditory structures.

The obligation of the accountable employee is to submit a report and documents on time, which can justify the costs incurred.

But in the preparation of such reporting, it is worth adhere to clear rules, which are established not only by the legislation of Russia, but also by the company's head through the approval of local documents.

Total moments

The advance report is one of the documents compiled in the enterprise, in the preparation of which it is worth adhere to laws.

We'll figure it out in which regulatory documents It is given a definition and what provisions of the legislation should be based on accountants and accountable employees of the company.

What it is?

Under the advance report understand the type accounting documentWhat is needed for the report of the company's employee on spending money for the purchase of goods, services, works.

Such a document should be provided to the accountant with the documentation, which will confirm the validity of the costs incurred.

The advance amounts can only be issued when publishing, in which there is a list of accountable persons, reflected deadlines, the goals that money may be issued, their size.

Purpose of the document

With the help of an advance report, employees of companies are provided confirmation of the expended amounts, which was previously issued by order of the employer.

How to fill out an advance report?

Advance reports are filled with employees who were issued targets organization. A completed form of an employee of the company's accounting staff is transferred, authorized persons are checked and sign.

All the remaining funds accountable employee must return to the company's cash register in accordance with the approved rules.

The sum above the provided limit is issued by software. On the basis of advance reports write off the money issued.

Unified New Form Blanca (AO-1)

Use the regulated form of primary accounting documentation AO-1 (OKD 0302001), which is adopted by the government (in accordance with).

Apply such a form to take into account money, which is issued to the face, which is considered accountable, for economic or other costs.

After approving the compiled form of an advance report, the accountant writes off and conducts in accounting.

If necessary, reimbursement of expenses over limits. Such a document should be in one instance on paper or electronically.

To prevent this, find out when it is worth submitting a report to management and how many such forms should be kept in the enterprise.

Putting in accounting

The person that received accountable money should be within 3 days after the end of the deadlines that they are issued, to submit a report. All deadlines for the provision of documentation establishes the company's head.

Such features are discussed in paragraph 11 of the rules of conducting all cash transactions in Russia, which was adopted.

The report is submitted:

Storage in the organization

The period during which advance reports will be stored, established by the legislation of the Russian Federation.

There is one "but" - such terms 3. Documentation with information on storage time can be divided into such groups:

• tax (when calculating tax payments);
• accounting.

Terms are negotiated in such provisions:

The company must ensure the safety of such documents, provide for safe conditions.

When changing the manual, documents must be transmitted in accordance with the rules registered in the local documents of the enterprise ().

The main source is, where it is indicated that the report should be stored at least 5 years (subparagraph 4 of paragraph 4 of the second section).

Availability of documents confirming the costs

If you need to send employee to a business trip, such references are issued:

• document, which will confirm the direction of the employee in;
• In the company.

After the order is presented and the expendable cash order will be drawn up, the accountable person receives money from the cashier.

If such an employee will spend the funds issued, he must be asked for certificates, which will confirm costs.

After returning a comma employee to submit an advance report and related documents to the accounting department.

If the employee spends more money, and not justified, excessive amount From the advance report deducted from the profits of such an employee.

All references are drawn up according to the requirements prescribed in the legislative documents. If you break them, you are waiting for claims from representatives of tax structures, fines.

Frequently asked Questions

There are a number of nuances that should be remembered by companies that practice the issuance of accountable funds to their personnel.

For example, do not everyone know how to be with the numbering of advance reports, what features of the preparation of a document on economic needs. Newbies also allow errors when filling out the form in the 1C program.

How to make JSC on economic needs?

For example, the employee is issued money for business needs at the checkout. He puts signature in.

After completing the task, the act of work performed is submitted, which is signed by the Commission. Should the Accounting Document, what will confirm the closure of the advance?

But to obtain the amount, all employees shall write a statement, which reflects such data:

• amount amount;
• the period on which funds are obtained;
• date;
• signatures of the manual.

Previously, director put on every sum and timelines. In 2019, such information can be typed on a personal computer.

From the manager it is only required to put a signature. Sample application:

If the employee does not report on the means that the report was issued earlier, it does not have the right to get another amount.

The right to make transfer to the settlement accounts of accountable funds appeared after approval.

To enumerate the card you need:

1. Put the mark B. accounting documentation The mark that cash from the cashier is listed on the employee's card.
2. Get a statement from the employee with the same account and details of the account.
3. Must contain a mark that funds are accountable.
4. In accounting policies, accounting policies are being developed and enshrined the form of advance reports, where it is an item for reflecting money that is listed on the card.
5. Ask an employee to keep the slick after payment is made.

Cash will now also be reflected in tax and accounting:

It is allowed to reflect accountable money that are listed on corporate maps. The statement is written in free form, the leader is published.

Remember that it is not necessary to write off accountable amounts on income tax until the employee will be presented an advance report with all the necessary documents.

Should not be accrued insurance contributions and hold the tax on the income of an individual. VAT may be included in air tickets. Otherwise, just follow the simple rules.

The procedure for filling out the advance report.

The advance report is one of the documents that is included in accounting reports. It is needed to confirm the spending of funds, which are issued to employees in the form of an advance. But on this, the rules and features of the document do not end.

Self advance report It has the form of a form filled with facial and rounds. Two subcames should take part in filling: an accountant and the second employee.

The unified form of forms contains fields where each of the responsible employees is affiliated.

Fastens all the head. These fields should be provided for even those who are engaged in the development of their own forms.

An employee must apply all documents that can serve as evidence and excuses. It is recommended to stick them on a tight sheet of cardboard, then storage will be more convenient.

Where can I download a free sample in Word format?

Download a free specimen report in Word format.

Opposite the total line write amounts as in russian currencyand foreign ones.

What rules should an accountant adhere to?

The accountant must draw up a receipt of the adopted package of documents in the presence of a reported person. This is done immediately after the report is first. The receipt must necessarily indicate the date when the documents were obtained by an accountant.

For approval to management, the document is transmitted only after a thorough check. And consent with the fact that there are no errors.

The head acquaints with the content of the document. If nothing is in doubt, he puts his signature, confirming the fact of the existence of the expenses themselves, as well as their compliance with the law.

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What you need to know to fill this document?

The accountant must fulfill a number of certain actions after receiving the report with the signature of the head.

• It is required to fill in the field where it is written "Considered." It indicates the amount of expenses that are officially approved by manuals are based on the attached documents.
• Separately filled in graph "The remainder \\ overrun". Use an easy formula to fill this field. For which they use the same advance report compiled by the previous time. A sign is put with a plus card if the employee spent not all the money that he was provided. Negative value among the number will be in the event that the responsible person remains to lead the leadership.
• There is a section of the so-called "Documentary Supplement". Here they write how many documents were the application to the report to proof on the amount consumed.
• Values \u200b\u200bare calculated for the graph called "The residue is made \\ overrun compensated." This is necessary to determine the very fact of making a balance, funds that were not spent. Take them at the checkout. The cashier is responsible for checking how correct item is filled. His signature will confirm the absence of errors.

The form can be issued not only on paper, but also using the 1C program, electronically.

What time is the responsible person must submit the correct advance report?

The deadline for submission of the report is 5 days if cash is given to the account, and if this happened at the enterprise's cash desk. The term is counted from the day when the employee ended a business trip.

Another thing - if the issuance of funds in the form of a corporate electronic payment device has occurred.

• When the form of calculations is non-cash, the surrender of the report occurs until the end of the tenth banking day.
• With cash, the time is reduced to the end of the 3 banking day following the last businesspeople.

Use personal payment tools It leads to the fact that the rules become the same, for cash and non-cash settlement.

The accountant must receive reports to the maximum for three days.

What documents can play the role of the application?

Without confirming documents, the report simply will not accept. The type of primary documents depends on whether the accountant will be able to accept the "entrance" variation of VAT to deduct.

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There are several types of documents that are attached to the advance report:

1. When buying small things in stores. You can contact regular stores to purchase stationery, other similar little things. Then buyers are issued checks, cash registers with commodity. From the seller it is not necessary to require the provision of a commercial check if the checkout already writes about names with quantity and cost. But in this case, the accountant does not accept the "entrance" VAT. In this case, the invoice is required.
2. Small wholesale acquisitions for cash. In this case, employees do not buy something in retail. Then he is asked to provide a power of attorney issued by the management of the enterprise. The representative must be said to require such papers from the seller: a receipt for parish order; invoice; invoice. This is especially important for valuables that are subject to VAT.
3. Purchase of fuel. Relevant for drivers who acquire something at gas stations. The rules for them are the same as when purchasing retail. Drivers are given cash checks on the gas stations themselves. This document describe the amount with prices, the number of liters along with the type of fuel used. In this case, there is no invoice. In costs without discharge of VAT, the entire amount spent on the purchase of gasoline is included.

During the estimated day, the Supplier transmits a fuel sample report along with the invoice, if the organization concludes an agreement with the fuel company, contributes an advance payment for fuel on non-cash settlement.

At each refueling, the driver then simply give a check confirming that the fuel was obtained. The employee must report not for the funds received, and for how much the fuel should be used.

Without the advance reports of drivers, mutual settlements with suppliers are complicated.

The advance report is a document that facilitates interaction not only between employees, but also with suppliers of various products.

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Thanks to this document, the leadership in the account will be literally every penny. And the staff will more responsibly relate to the cash obtained on current costs.

On the order of filling out the advance report in 1C Accounting, you will learn from this video:

An accounting document confirming the expenditure of funds issued by an advance employee is within an advance report - a form consisting of two sides: facial and revolving.

The form of the form fills the accountable person by attaching documents confirming costs to the report.

Accountant, having received a set of documents, checks them and records in the form of an advance report in places allotted to fill in accountants.

The report should be signed by the manager, to write off accountable amounts.

Subsequently, the report is placed in the album of unified forms, given as cash transactions given to uniform No. AO-1.

Advance funds are issued to employees in the enterprise, if representative or economic costs are planned.

To issue a certain amount of money requires the order of the head about accountable persons, where the list of persons and the causes for issuing are specified.

The accountable person is the staff who are supposed to be the amount for future expenses under the report.

There are certain deadlines in which a person is obliged to draw up an advance report on the expended means.

Sustainment of the advance report, examples

We write an advance report on the example of the employee's departure on a business trip.

Accounting and personnel department collect and design required documents On a business trip:

1. confirmation of the direction of the employee on a business trip,
2. official task.
3. With an accountable person, it is recommended to draw up a material liability agreement, if approved in Accounting policies Organizations.

Upon presentation of the order and in the presence of consumables cash OrdersThe accountable person is issued funds from the cashier. With certain estimates, an employee will definitely retain supporting documents.

After returning an employee from a business trip, he needs to make an advance report on the same day and pass it into accounting.

Accountant, checking the report, transfers it to a special program and produces a write-off, confirms the validity of the waste.

If there is an unspent amount, the employee contributes the balance of funds to the cashier, or in the opposite case, the tools can be overwhelmed, then the accountable person is returned.

When there are no shortcomings from the past advance report from an employee, the next advance is prohibited for extradition.

The employee has no right to transfer an advance to another person.

All documents must be issued in accordance with the requirements established by the legislation ( the federal law "On Accounting") to avoid claims of tax authorities, subsequent fines.

The advance report forms are filled only by unified form No. AO-1, \u200b\u200byou can download them from official sources on the Internet.

Instructions for filling out an advance report, examples

There are several ways to fill: with special accounting programs or an electronic file in format (excel) that can be downloaded from the Internet. One part is issued by an accountable person, and the other is an accountant.

On the first page of the report form, the employee must specify the required details:

• company name
• date of the report,
• position and initials.

The goals for which funds were issued are indicated in the column appointment of an advance.

On the revolving side indicates the entire list of exclusive documents. Required columns for filling - from 1 to 6.

The sequence of instructions in the list is carried out in order, including in the report itself with an indication of documents.

Postings in the advance report: consistently indicate the amounts of consumption for each operation, debit accounts, subaccount.

After specifying all the final sums, the form signed and decrypted. On the front side fits the sums in the Count "spent", those that are designated on the previous side in the column "Total".

After receiving a document on checking an advance report, the accountant must make a receipt for receipt and give the accountable person.

The accountant is checked by wiring and accepted amounts, account numbers for which the debit of expenses is conducted, and indicates them on the reverse side of the form.

If the costs of funds or residues were revealed, from the previously received or current advance payment and their accounting operations, then the accountant lies marks on the first page of the report form.

In the case of spending funds for economic needs, it is recommended to fill a separate advance report

Documents in a foreign language must be translated into Russian, in accordance with the Regulations on accounting and accounting reporting in the Russian Federation.

After all the necessary formalities and audits of the accountant, the advance report is transferred to approval by the head of the organization.

The head prescribes the position on the front of the form of the form, puts signature with decoding and approval date. Only after that the report will be taken to account.

Non-compliance with the timing of the advance report

In the event of not an advance report on time, a violation of the cash discipline is established.

To consider possible cases of non-compliance with the periods of providing an advance report, you can seek help from article 15.1 of the Administrative Code of the Russian Federation.

It should be noted that the responsibility for the advance report is not established, but the violation is fixed. Therefore, the organization may not expect penalties from tax authorities.

Control the dedicated costs for expenses - the task set for the organization, as it is a purely internal control of the manual.

In case of no return of the amount by an accountable person, the organization has the right to write them off from the employee's salary, only there are restrictions on the amount of retention (Article 137 of the Labor Code of the Russian Federation). If an employee does not agree with the measures of the employer, the situation is permitted through the court.

Since the director is a responsible person for all cash funds, debt for the non-return of accountable funds can be listed as an employee, but for the director. And then the accountant is lost: what to do with the advantage, according to which the director did not give a report?

It is required to find out where to enable the advance payment by which there is no advance report (from the employee or director).

What about the fact that the employee does not provide an advance report on time?

Earlier tax Service It was said that income tax is written off with such accountable amounts. But, as it turned out, this statement is not the norm of legislation.

Since the cash is listed as an employee as a debt to the organization, but are not its income.

An employee who granted an advance report after, repudits debt. Accordingly, NDFL from this income is not written off.

It is wrong to say that at that moment, when an employee did not provide a report, he automatically received income. Following these measures, the insurance premiums are not required to accrue.

Because they can be accrued only for payments in favor of individuals and their remuneration. Consequently, the employee will be debt, and no accruals occur.

Sample form of an advance report, download