Money, as you know, loves counting. When counting money, especially general money, you need to regularly and regularly demand a detailed report from those who have been entrusted with managing it. This is the direct responsibility of the Board and the Audit Commission in horticulture. Demand a financial report on the expenditure of total funds - a guarantee against fraud! You can never trust anyone with uncontrolled money!
On this page, every 6 months it is planned to post reports on the receipt and expenditure of funds in SNT. Confirmation of expenses must be accompanied by documents and confirmed by an Act of the Audit Commission.
@It took 7 months in April to submit the annual balance sheet, and the audit commission did not start work.
@26.02.16 IMPORTANT NEWS. HISTORY REPEATS!
To the Chairman of the Board of SNT Flora Ivanov A.N.
From members of the board Zhokhov.A.V., Kazakov.A.V., Kostin.V.V.
Secondary reminder 01/14/16, Third reminder 02/20/16.
Appeal from members of the board to the Chairman of SNT Flora, Mr. Ivanov.A.N.
We kindly ask you to do so by 25.02. 2016, submit to the members of the board a report on the expenditure of funds with documentary evidence for the period from 08/09/2015 to 01/01/2016 in electronic form. If our requirements are not met, no confidence will be expressed in you as the chairman of SNT, of which all gardeners will be notified .
Board members have plenty of examples from Avlosevich-Enulev, when reports were presented privately to their associates, and those close to them persuaded gardeners to take their word for it. We remind you that the majority of board members have no secrets from gardeners. Everything must be transparent.
Financial report of the Chairman of the Board at the beginning and end of the period:
1. Balance at Otkritie Bank -
Balance in Sberbank-
Cash balance -
Collected in cash (Taran.T.I) -
Collected in cash (Ivanov.A.N) -
Funds spent:
Wage-
Electricity-
Garbage removal-
Other expenses (decipher).
2. Please inform us about the progress of Geokart LLC’s work and the ultimate goal of this work. Who will be the owner of public lands? And in what time frame is this work scheduled to be completed? Where are the documents for the privatization of public lands currently located?
3. It is necessary to start working with debtors through a lawyer (prepare a notification form) and start sending notices to debtors and gardeners who do not cultivate their plots about the deprivation of their rights to these plots. For violation of the charter. To apply judicial influence to individual members of the SNT who violate the charter.
4. For the site, you must send the charter in PDF, as well as all current agreements with third-party organizations. And other documents for the information of SNT members.
5. Why has the Financial Plan and Estimate for 2016 not yet been communicated to gardeners?
6. Land taxes previously paid by gardeners must be returned if they were paid twice (at the tax office and in the membership fee). The amount of land tax of 360 thousand must be urgently reduced, and then calculations must be made. In gardening, there are 300 plots of property.
7. From January 2016, it is necessary to switch to paying for electricity according to LO tariffs, according to 1 tariff meters and 2 tariffs day and night: 3.55 rubles / kW single-rate tariff, 3..71 rubles / kW - 2-rate day and 1.8 rubles /kW-night.
8.Financial plan and estimate for 2016, proposals from board members:
Clause 1.7 .1 of the estimate to put S= , Concrete mixers, gas trimer - cross out.
Clause 2.1.1 Tax on public lands. Find out from the tax office how much you need to pay?
Clause 2.4 cannot be introduced until the end of legal proceedings. Everything should remain as before. Accounting costs should also not be increased.
P.2.6 .2 Tree cutting - remove. Leave: Clearing......
P.2.6.5.Indicate on which tracks:
P.2.6.8. Exclude.
Clause 2.6.11 Arrangement of a security post with equipment for the guest site, agree on the amount and confirm all expenses.
P.2.6.12 Clarify what will be done?
P.2.7.3 50 thousand rubles.
P.2.7.4 after the bucket ext. reflective vests, suction hose for the pump.
P.2.7.5 + howler for the security post. 5 +1=6 thousand
P.2.7.6. Last paragraph Entrance to the Western Path.
P.2.7.8 100 thousand rubles.
9. Must be sent to [email protected] data in electronic form, as promised, about the payment of fees by gardeners in 2015 through Otkritie Bank, to adjust the list of debtors on the website.
10. Determine on the plan places for additional fire reservoirs where there are no site numbers, and also put on the plan the names of unnamed roads, Wind Rose, security post, guest parking, vegetable gardens, sports and children's playgrounds, wells.
11. For the site, please provide electricity meter readings for November 2015 and January 2016 (day/night), as well as payment amounts for these months. Etc. Available data.
12. When will we begin paying membership fees and electricity through Sberbank and will we stop collecting cash as was announced to gardeners? Explain the reason?
13. Why does the chairman not implement the decision of the board and the Ministry of Emergency Situations to purchase a fire siren? The issue was resolved by the board in September 2015.
14. Members of the board categorically prohibit the chairman from personally collecting funds from gardeners, and also without a general statement, where should the signatures of all those who made contributions on that day be and for what? The statement is published on the website.
15. Return the key to the electrical panel to the deputy. Chairman and provide the key to the board member responsible for energy. All gardeners should know who has the keys to the electrical panel. All data on electricity consumption should be published monthly on the website. 16. We oblige the chairman of the board to coordinate all appointments to positions in SNT with the board. This decision can be challenged at a general meeting of SNT members.
We expect a response by February 25, 2016. Board members A.V. Zhokhov, A.V. Kazakov, V.V. Kostin or 2/3 of the board members.
@This material is published due to the failure of the chairman of the board, A.N. Ivanov, to provide a report on the expenditure of money from gardeners at the request of board members.
Reading time: 2 minutes
When placing a child under guardianship and paying financial assistance for him, the state requires the guardian to provide an annual summary that reflects all costs. A report on the expenditure of funds by the guardian is submitted by February 1 of the following reporting year. Information from the document allows you to control the costs of maintaining a minor and the intended use of funds received by the guardian in the form of benefits or dividends.
How the report is compiled
To prepare the document, you need to obtain from the guardianship and trusteeship authorities (TPA) a standard form approved by Decree of the Government of the Russian Federation No. 423 in May 2009 (as amended in 2015). It can also be downloaded from Internet resources.
The report can be completed by hand using dark blue or black ink, or using a computer (in Excel).
The form of the guardian's or trustee's report on the storage, use of the property of a minor ward and on the management of such property consists of 6 sheets on which the guardian provides the following information:
- Page 1 states:
- Full name of the person reporting, his address and date of birth;
- ID card registration details;
- personal data of a minor placed in guardianship: his full name, place of permanent residence.
- In tabular form (page 2) information is provided on the availability of real estate (apartment, house), land plots and transport. Registration data of supporting documents is provided: sales and purchase agreements, leases, deeds of gift or will, and so on.
- A separate table on page 3 contains information on the movement of funds on bank deposits opened for a minor (deposit, current and others). If these are foreign currency funds, the guardian provides information about the amount converted into rubles, taking into account the rates of the Central Bank as of the date of generation of the report. Information is provided about shares (what share in which organization, their estimated value) and other securities owned by the child.
- On page 5, the guardian provides information about the changes he has made to the child’s property: sale, exchange, receipt of interest on deposits or payments on shares. These should be obtained permission from the PLO, so you need to indicate the registration data of the acts on the basis of which they were made. A separate table reflects other income of the minor:
- pensions,
- benefits,
- alimony,
- rent from rented housing and others.
- On the last sheet, the report compiler provides information on the costs of maintaining the child (treatment, rehabilitation, repairs of premises). There is no need to report everyday expenses for clothing, shoes, and hygiene products. Expenses must be confirmed by receipts, which are attached additionally.
The guardian confirms the submitted information with a signature. After submitting the report to the guardianship and trusteeship authorities, the visa of the head of the department and a stamp are affixed to the first page on the right under the name of the form.
This is cash to an employee for expenses related to the activities of a legal entity, individual entrepreneur, an expense cash order is drawn up in accordance with the administrative document (order of the head) of the company (IP) or a written statement of the accountable person.
Money in ACCOUNTING
Two changes in the cash procedure from 08/19/2017
- Accountable money It will be possible to issue it without a person’s application, based on an administrative document from 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 if there was a debt on a previously received amount of cash.
According to clause 6.3. Instructions of the Central Bank of the Russian Federation for issuing funds to an employee funds to account for expenses related to the activities of a legal entity or individual entrepreneur. An expense cash order is drawn up 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 about the amount of cash and the deadline. For which cash is issued, the manager’s signature and date. What can you give money for? An employee can spend the amount only for specific purposes. Which are specified in the application or order. Familiarize the employee with the order and sign it.
The organization is obliged to organize and carry out internal control of the 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 on account. To do this, the manager can issue an order.
Do not make the list of employees entitled to receive reporting money part of the order. If the list of accountables is approved as a separate document, it can be changed at any time. Changes to the accounting policy can only be made in strictly limited cases (Part 6 of the Law of December 6, 2011 No. 402-FZ).
To ensure the correctness of accounting, reliability of information and control when making payments to employees who received money on account, approve " "
Order on issuance of accountable amounts sample 2020
View the order for the release of funds from the cash register for reportingAn employee can spend the amount only for specific purposes. Specified in the order. Familiarize the employee with the order and sign it.
LLC "Gasprom"
TIN 4308123456, checkpoint 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 register
Kirov.... ...... .... ... ... ... ... 09/14/2017
In order to purchase office supplies, I ORDER:
Issue E.V. Ivanov from the cash register in the amount of 10,000 (Ten thousand) rubles. for a period of five calendar days.
Appoint chief accountant A.S. Petrova to be responsible for the execution of the order.
Director __________ A.V. Muller
I have read 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 time for the amounts they received in advance and provide sales receipts. To ensure that there are as few delays as possible, an organization may decide to hold money accountable for a long period of time. For example, for a year, or six months. Is this legal? Was there a report?
Order approving the deadlines for issuing money for reporting and submitting an advance report (filling sample)
Download... (.docx 14Kb)
1. Money can be issued for business expenses both to full-time employees and to persons working under civil contracts (letter of the Central Bank of the Russian Federation dated October 2, 2014 No. 29-R-R-6/7859).
2. The amount of funds reported to the director is not regulated by law.
3. Accountable person for cash payments with suppliers - no more than 100,000 rubles per agreement.
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SEQUENCE of issuing MONEY to ACCOUNTING
How is money issued? Step-by-step instructions are given.
1. Receive a written statement from the accountable person or an order from the manager
2. Check debt?
It is recommended to check whether the employee has reported on previous advances. You can use it to check. If as of the current date the employee has a debit balance on the sub-report. It is not recommended to issue money again, but it is not prohibited either! You can issue cash for household needs. Even if the employee has not repaid the debt on the previous advance. A requirement that an employee must first account for a previous advance. Bank of Russia instructions No. 3210-U were removed from subclause 6.3.
3. Complete the issuance of money and accounting entries
On the basis of an application or order endorsed by the manager, the cashier of the organization must issue a cash order in accordance with the accounting rules and indicate the purpose of the advance. Sample filling.
Draw up a cash order on the basis of a written application in any form, which you attach to the cash order. Accept an application only if it contains:
- a record of the amount of cash issued on account;
- a record of the period for which cash is issued;
- manager's signature;
- date of.
Debit 71 Credit 50 - money was issued from the cash register on account.
The 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). The payment order should indicate the purpose of the payment: for a report for business 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 on account should be fixed in the accounting policies of the organization.
Debit 71 Credit 51 - money was transferred from the current account against the report to the employee’s personal card.
Settlements on corporate cards are carried out using account 55. Money is reported to the person only at the time he withdraws funds from the card at an ATM.
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4. Monitor the period of use of imputed amounts
The period for which funds are issued is specified in the application. The accountable person must submit an advance report and/or return the money received (balance) within three working days after the period 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 the advance report, the Federal Tax Service may charge 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, Federal Tax Service of the Russian Federation dated December 24, 2013 No. SA-4-7/23263).
The timing of the issuance of funds on account for various needs can be fixed in the order for the enterprise. For business needs, any reporting period for amounts received can be set.
5. Approve the expense report
An accountable person can report for the money spent using. All documents confirming expenses must be attached to the advance report - sales receipts, invoices, acts, invoices, etc. The rest of the money must be returned to the company's cash desk. If an employee has spent some of his personal money, after checking the report, he will be reimbursed for the overspending.
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Compliance with ACCOUNTING OF CASH OPERATIONS, cash DISCIPLINE and the use of cash registers in reporting
The legislation does not limit the period for which cash can be issued to employees. The most important thing here is that this deadline for issuing money for reporting 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 the cash is issued, the signature of the manager and the date of signing of the application are affixed.
Those. In general, the procedure for issuing cash on account for expenses associated with carrying out activities remains the same. As before, the basis for such issuance is the employee’s statement with the manager’s resolution.
However, previously the amount of cash and the period for which it was issued had to be written by the manager in his own handwriting in his administrative inscription. Now, both the amount and the deadline are indicated in the text of the application, and the manager only writes “issue.” This is closer to reality. The application form for the issuance of money on account remained free.
Therefore, the director, when signing an application for the issuance of money, has the right, at his own discretion, to decide to whom and for how long to issue the money in each specific situation. For example, of course, he can allocate one day for an urgent purchase of a fax. And on the application for 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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Individual entrepreneurs that, 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 business activity, cash documents may not be drawn up, the cash book may not be maintained!!!Legislation the period given to the employer to reimburse the employee's expenses related to the latter’s business trip has not been established. The organization itself sets this period in local regulations, for example in the regulations on the amount and procedure for reimbursement of travel expenses for employees.
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Is it necessary to comply with the cash limit when an employee spends accountable funds?
Yes need. But only if these funds are issued for settlements under agreements of an organization or entrepreneur. Because when an employee pays on his own behalf with accountable cash for services rendered to him personally, the payment limit is not applied. This approach is applied, for example, to expenses on a business trip. For example, there is no limit on an employee’s cash expenses for a minibar in a hotel or dry cleaning at the expense of the organization.
Is it necessary to use CCP if an organization buys goods through an accountant?
No no need. The employee who received the money on account acts on behalf of the organization. Thus, it turns out that in fact two legal entities make one settlement, which should be issued with one check. This check is generated by the seller. This is confirmed by letters from the Ministry of Finance dated 09/05/2018 No. 03-01-15/63182, dated 08/20/2018 No. 03-01-15/58956, Federal Tax Service dated 08/10/2018 No. AS-4-20/15566, Federal Tax Service for Moscow dated 08/14/2018 No. 17-15/176342.
Is it necessary to punch a check when the organization gives 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 for 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 irregularities(violations of the procedure for working with cash and conducting cash transactions) transfer of accountable amounts to a salary card not applicable ().
Non-cash payments with accountable persons: accounting and tax consequences
Often material assets are acquired by accountable persons of the organization. You can issue money for reporting from the company's cash desk. Is it safe to pay for goods and services from a corporate card or from an employee’s personal card? We will consider accounting for such transactions and their tax consequences in this article.
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QUESTIONS AND ANSWERS on sub-reports, advance reports
Is it possible to give a contractor physicist cash on account?
In theory there are no restrictions. The Central Bank writes about this in Letter of the Central Bank of the Russian Federation dated 10/02/2014 No. 29-Р-Р-6/7859.
After all, a contract concluded with an individual is a civil contract, 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 accountable to a physicist-contractor, then you have the right to give such people cash under cash settlements with the wording “for the execution of such and such a contract.” The Directive () does not say that cash expenses associated with the conduct of the activities of a legal entity can be paid exclusively by issuing money on account - it simply establishes rules for the case when such expenses are paid through issuing money on account.
But it would still be useful to add a clause to the contract with the contractor, which will provide a list of expenses at the expense of the organization necessary for the execution of the contract, and where it will be stated that money can be issued to the contractor from the cash register. And in 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.
Reporting documents indicate that the transaction was carried out by bank transfer. The Federal Tax Service believes that it is possible to take into account expenses paid by card (letter of the Federal Tax Service dated June 22, 2011 No. ED-4-3/9876).
You have not forgotten that when transferring funds to the personal bank cards of employees to pay for business needs (goods, materials), the order on the organization’s accounting policy should include provisions defining the procedure for settlements with accountable persons through 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 “Buyer” column of the sales receipt, the BSO says “Private individual”
If the accountable person does not ask the seller to draw up documents for the organization, the seller will write “Private individual” in the “Buyer” column. Is it possible to include such an invoice in expenses?
In order to reduce the taxable base for income tax, taxpayers have the right to take into account such invoices. Expenses for tax purposes are accepted subject to the conditions of clause 1: expenses must be justified and documented.
Properly executed primary documents (invoices, 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. Moreover, the form of such a document must contain the mandatory details established by clause 2 of Art. 9 of Law No. 402-FZ:
- Title of the document; date of document preparation; name of the organization on behalf of which the document was drawn up;
- content of a business transaction; measuring business transactions in physical and monetary terms; names of positions of persons responsible for carrying out a business transaction and the correctness of its execution;
- personal signatures of these persons.
The “Buyer” detail is not a mandatory detail. Therefore, the absence of this detail or the indication in the name of the buyer “Private individual” does not prevent the acceptance of expenses on the invoice.
The employee bought goods and materials at his own expense and brought receipts. How to reimburse these expenses?
Tax authorities assess such situations differently. In some cases, the employee is considered an accountable person, in others, the transaction is regarded as the acquisition of property from the employee.
One of the possible options may be to conclude an assignment agreement () with the employee. In this case, the organization instructs the employee to find and purchase certain goods and materials with 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 funds that can be issued to an employee. There is also no single maximum period for using accountable amounts.
Unreturned accountable funds are recognized as taxable income in the following cases:
- if the debt cannot be collected due to the expiration of the statute of limitations. 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 (forgive the debt), they are considered as payments made within the framework of the employment relationship. Accordingly, such payments must be subject to personal income tax and insurance premiums.
Universal advance report form
Since 2013, it has been allowed to use your own forms, rather than unified ones. Therefore, you can refuse the unified advance report form - Form No. AO-1. And develop your own form for the advance report. The main condition: the advance report must contain all the mandatory details established by Part 2 of Law 402-FZ “On Accounting”. The remaining fields from the report form on advance amounts can be removed.
Download form: Excel (58 kb)
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New advance report form
The unified form form AO-1 is very cumbersome, there are many unnecessary fields. A table showing accounting records is not needed. Since the postings can be seen in .
The table on the back of the report is also unnecessary.
The receipt, which is under the cutting line - this is an anachronism, 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 expense report form ?
Data about the previous advance payment - balance or overspending. They allow you to immediately see if there are any 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 will not confirm expenses. See, for example, letter of the Federal Tax Service of Russia for Moscow dated July 19, 2012 No. 17-15/64647.
Download form: Excel (48 kb)
How to reflect in the organization’s accounting the deduction from an employee’s salary of the balance of the accountable amount issued for travel expenses that was not returned to him in a timely manner?
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| ADDITIONAL LINKS on the topic |
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Explanations 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. Describes the accounting of funds in the cash register, maintaining and filling out a cash book for individual entrepreneurs. A calculation of the balance, a sample and the opportunity to download a cash limit form and an order are given. -
The procedure for the use of cash received by legal entities and individual entrepreneurs in their cash registers, as well as the maximum amount, is indicated.
Are electronic documents without the stamp and signature of the customs authorities confirming the expenditure of funds at customs as confirmation of VAT payment?
Question: We have an information service “Personal Account” on the FCS website, where we can receive a report on the expenditure of funds. Electronic declaration of goods is currently being carried out. Electronic documents without the seal and signature of the customs authorities on the expenditure of funds at customs are confirmation of VAT payment or must they be requested in writing with certification.
Answer: No, they are not.
There must be an electronic signature or seal.
You can confirm the payment of VAT by submitting a report on the expenditure of funds made as advance payments (Letter of the Ministry of Finance of Russia dated June 30, 2008 No. 03-07-08/159). You have the right to request such a report from the customs authority on the basis of clause 4 of Art. 73 Labor Code of the Customs Union, part 5, art. 121 of Law No. 311-FZ. The report form was approved by Order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554. The Customs Code of the Customs Union talks about the paper form of the report. But Law 311-FZ does not clarify this rule. In any case, the report contains the mandatory “Signature” attribute.
Rationale
How to get a deduction for VAT paid at customs upon import
Documenting
Documents confirming the right to deduction when importing goods are:
- foreign economic agreement (contract);
- invoice (account);
- customs declaration. When filing a customs declaration in electronic form using the UAIS - a paper copy of it (letter of the Ministry of Finance of Russia dated March 2, 2015 No. 03-07-08/10606);
- payment documents.
In practice, to pay VAT when importing goods, some importers transfer an advance to the customs account, from which, when the obligation to pay tax arises, the customs debits the required amount (). As these amounts are written off against VAT, the importer, subject to the established rules, can apply tax deductions. In this case, you should request from the customs office a Report on the expenditure of funds made as advance payments (clause 4 of Article 73 of the Customs Code of the Customs Union). This report (along with the documents listed above) is confirmation of the fact that an advance payment of tax has been used.
Importers do not have the right to deduct advance payments before they are credited to VAT. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated June 21, 2012 No. 03-07-08/158.
When importing imported goods, do not issue an invoice. Please indicate the customs declaration number in column 3 of the purchase book. When importing from the Customs Union, this column indicates the number and date of the application for the import of goods and payment of indirect taxes with notes on the payment of VAT. This is stated in subparagraph “e” of paragraph 6 of section II of appendix 4 to.
Please indicate the details of the payment order confirming the payment of VAT in column 7 of the purchase book (subparagraph “k”, paragraph 6 of section II of Appendix 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Keep customs declarations (their copies certified by the head of the organization or the chief accountant) and payment documents confirming payment of VAT for four years (paragraph 5, paragraph 13 and paragraph 3, subparagraph “a”, paragraph 15 of Appendix 3 to the Government Decree RF dated December 26, 2011 No. 1137).
Along with payment documents indicating payment of VAT at customs, you can use confirmation in the form approved by Order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554. This document confirms the payment of VAT when importing goods and is issued by customs at the request of the organization. Similar explanations are contained in letters from the Russian Ministry of Finance
Cash expenditure report
Long time spent generating expense reports
Select a period and click “Generate” - a report with all items and amounts of expenses is already ready.
No analysis of expenses by day, month or year
Set the required type of report (by day, month or year) to find out which items need to reduce costs.
How to generate a report?
1. Find the “Cash Expenditure Report” tab in the “Accounting” section.2. Specify the period for which you want to generate a report and select its construction type. Click "Generate".
You have built a report.
How to “read” a report?
Let’s first look at the tabular part: it displays the cost items that were entered into the “Cash Expense” document. If some fields are empty, as in the screenshot, it means that the articles were not listed in the document.
If you need to go to a specific movement article, double-click on it - the article will open.
The columns contain all actual costs - by day, month or year. The last column, “Total,” shows the total expenses for each item for the selected period.
Let's turn to the diagram, which is located below the tabular part: it helps to assess which expenses in the company are maximum and which are minimum.
Now you know the structure of the cash expense report.
