Advance report on a preferential passage Sample fill. Fill out an advance report

Often, the company has to carry out expenses at the expense of cash, which are issued to 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 for 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 documentsThe person can not be submitted if he did not fully report on the previous Advance. Some tax inspections During the inspection, impose a fine for it.

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 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".

If necessary, some employees may issue funds for representative or economic expenses of the enterprise. Get the money they have the right on the basis of the order of the head about accountable persons, if they are full name. and the position is listed in the list of people who have such an opportunity.

Form of document

The spending of money issued by an advance employee is confirmed by the primary account document - an advance report. The form is a unified form No. AO-1, \u200b\u200bone part of which fills the employee, the second - accountant.

Return of accountable amounts on the advance report

There are certain deadlines for the commissioning of the advance report by an accountable person in which the employee is obliged to report on the expended means.

After receiving funds, the accountable person is obliged within a period not exceeding three working days after the expiration date of the deadline for which funds are issued for a report, or from the date of employment, to present an advance report with the accompanying acquisition documents (clause 6.3 of instructions No. 3210 Y).

If the employee has not fully spent the money, an advance report is drawn up for the consumed part, it indicates the amount of unspent money - this is the return of accountable amounts advance report.

Also often the situation when the employee first spent its own cash, then brought documents and receives compensation. In this case, he must apply to the accounting department for reimbursement of incurred costs. Such calculations, the accountant also holds using the advance report. Therefore, this situation can be attributed to the return of accountable sums on the advance report.

If the employee did not carry out any expenses at all, he returns an accountable amount to the cashier and the advance report does not constitute.

It must be remembered: if the term of granting an advance report by the accountable person was not observed, this is considered a violation of the cash discipline (Article 15.1 of the Administrative Code of the Russian Federation).

Filling order

Now consider in detail the order of filling out the document.

Fills employee

Front side.

So, on the front side of the form No. AO-1, \u200b\u200bthe employee needs:

Specify the name of the company and the OKPO code.

2. Slide the date of drawing up the document and assign the number.

3. In the Count "Report in the amount" we introduce the amount that the employee spent on the host of the enterprise. For example, he was issued five thousand rubles, and he spent four thousand. Therefore, in this column, it points to four thousand.

4. Indicate the name and code of the structural unit.

5. After that, we indicate F.I.O. accountable person, his personnel Number and profession (position).

6. Enter the appointment of an advance.

7. On the left side of the table located on the front side of the form, indicate the amount of the amount received from the enterprise's cash desk (or on a bank card). If necessary, indicate the amount of money issued in the currency.

8. We indicate the final amount of funds received.

9. We indicate the amount spent on the business needs of the enterprise.

10. Indicate the size of the residue.

Coverage.

11. On the back of the form in graphs 1-6, the employee must list all documents (commodity, cash checks, etc.), confirming the costs produced by the employee, indicating the amounts spent. Documents must be numbered in accordance with the procedure for transferring them in the advance report.

Now, what information to the employee should be made to the appropriate graphs:

1 is the number of p / p, assigned to the document confirming the spending;
2 - the date of the receipt of the check;
3 - check number;
4 - the name of a document confirming the costs;
5 - here is made the amount of the flow rate in rubles;
6 - Filled if necessary. It indicates the amount of the flow rate in foreign currency;
the string of "Total" indicates the total amount of expenses.

12. After the employee filled the necessary fields, he must put his signature with decoding in the form. Next, the document is necessary to transfer to the accounting department. Accountant will check the correctness of filling.

Fills accountant

Front side.

13. Accountant After receiving the form, make sure that its fill is correct. If there are no errors, the accountant does not make an account in the Count "Report" and puts its signature.

After that, the accountant proceeds to further fill the form.

15. The accountant fills the tearless part of the form, signs it and reports to the employee

Coverage.

16. The accountant writes information to columns 7 and 8. This indicates the amounts of expenses adopted for accounting. In column 9, accounting numbers are specified, which are debited on the amount of expenses. The amounts that the worker indicated and the accountant should be the same.

After that, the accountant is filled with the facial side of the advance report.

Front side.

17. On the front side in the right table, the accountant contributes the following information:

balance or overrun of the previous advance;
the size of the advance received from the enterprise's cash register;
the number of cash spent;
balance or overruns of advance amounts;
accounting - Information is taken from these Count 9, which is on the back of the side.

19. The director approves the document and returns it to the accounting department. After that, it is kept in the company's accounting of 5 years. After this period is destroyed.

You can download the sample on our website.

Advance reports include the category of primary accounting documents, which are used in accounting for accounting for the financial costs committed by an employee of the enterprise during a business trip. This document is also used in case of consumption. materials Enterprises of hired personnel. In this article, we propose to consider the rules for filling out the advance report.

A business trip is considered to be the direction of the employee for a short term for negotiations to another organization, a branch with verification and other activities that are outside the location of the workplace

Purpose of document

The form in question possesses a unified form NO "AO-1" should pay attention to the fact that legal entities Have the rightful right to use independently developed forms. However, the use of papers taking into account the unified form is more preferable. The task of the organization's management includes the creation of an order containing information about officials with the right to receive accountable financial means. Until 2018, such powers could only be assigned to those employees of the company, with whom labor agreements were concluded.

Today, it is allowed to issue accountable funds to those who are concluded by a civil law agreement.

It should be mentioned that the purpose of the received funds received in the content of the order, their maximum volume and specific period of time should be disclosed. In the event that the enterprise employee refers to a business trip, the issuance of material resources is made in accordance with the order of the service trip or on the basis of a travel sheet.

An employee who received financial resources to cover costs throughout the entire service trip must provide reports to the accounting department. The deadline for submitting an advance report is three days after the expiration of the period recorded on the order pages from the enterprise management. This document is one of the rationale for the feasibility of the company's financial resources, which means the need for the application of documents confirming the target nature of the use of accountable funds.

Nuances and subtleties

In order to confirm the feasibility of using accountable amounts, the employee needs to fill the advance reporting. Such a document is filled from both sides, after which it is sent to the accounting department. A proven report is sent to the Organization's management for approval. According to the current bill, this primary accounting document is filled in a single copy.

The spending of money issued by an advance employee is confirmed by the primary account document - an advance report

Attention should be paid to the fact that the number of the advance report in OKUD ( All-Russian Classifier Management documentation) was changed in 2015. Previously, this form wore the number "0504049". On March 30, 2015, the Ministry of Finance of the Russian Federation issued an order at a number of fifty-two, about the assignment of this form of the new number. To date, the number of the advance report - OKUD "0504505". Below, you can familiarize yourself with how the form of an advance report looks like an OKUD 0504505 form. In this document there is a tear-off part, which should be transmitted to the employee of the enterprise, after the accounting audit.

The procedure for compiling Blanca AO-1

According to the current legislation, each enterprise has full law independently draw up the document under consideration. However, there is a clear regulation that provides for mandatory details, which should be present in such papers. These details include:

registration number and date of compilation;
company name;
the amount of received and consumed financial resources;
list of applications to the main document.

Advance reporting is filled in handwritten or typewritten form (on a computer). One of the important criteria is the certification of the document by the signed officer with the necessary powers. In the case of an electronic version of the document, you need digital signature leader. This type of compilation of primary documentation is allowed only when within the enterprise is used electronic system Document management.

When making a decision on issuing the accountable amount, the employee of the enterprise, the manager needs to issue a corresponding order. One of the important stages of writing a report is to check the line "Appointment of an Advance". This string must accurately comply with the wording available in the order of the enterprise management.

Below is an advance report, a fill sample.

If the term of providing an advance report by the accountable person was not observed, this is considered a violation of the cash discipline

Wiring in accounting

In the book accounting Expenditures that were fulfilled by the employee of the company for the service trip, the accounts of settlements with employees, expenses accounting accounts and other types of documents apply. In the case when the amount is issued in the form of cash, it is necessary to make this mark: "Dt sch.71 kt sch.50". Such marks are fixed on the basis of a proposed consumable cash order.

In the event that funding funds are credited to a bank card employee of the enterprise, such a mark is made in the book of accounting: "DT Sch.71 KT Sch.51". To make such operations, the accountant must complete the payment for financial institution. After the return of an employee from a service trip, his obligations include the provision of a correctly decorated advance report in the accounting department.

Based on this sheet and appropriate applications, the following entries are recorded in the account of accounting:

"Dt sc.10 kt sc.71" - In that situation, when the accountable amount was spent on the purchase of material and production reserves.
"Dt sch.41 kt sc. 71" - In the case of acquiring commodity values.
"Dt Sch.20, 23, 25,26 kt sc.71" - In the case of spending for needs structural units Enterprises.
"Dt sch.44 kt sc.71" - In that situation, when spending were made by a trading enterprise.

In that situation, when an enterprise employee remains unspent funds, he needs to transfer them to the company's management. When returning to the cashier, the code is indicated: "DT sc .50 KT sc. 71". When reversing with bank card At the bank account of the enterprise, the code is recorded: "Dt sc. 51 KT sc. 71". In the case when the accountable amount was insufficient to fulfill certain operations, the company compensates for the employee financial spending. In the case of payment via the cash register, the code "DT Sch.71 CT Sch.50" is specified, and bank transfer "DT sc. 71 kt sc.51".

In some cases, the employee cannot provide required documentsconfirming the expediency of expenses. Such a situation may arise with the loss of documentation or the impossibility of providing checks, in connection with spending on personal needs. In this case, the code is used at number 94. In the book of accounting, the mark "DT Sch.94 CT Sch. 71, which reflects the shortage of funds. Next, the amount of shortage is held from the employee's salary in accordance with the "DT Sch.70 KT Sch.94" posting code.

The advance report implies a bilateral unified form that obligatory must be filled with a responsible employee and accountant

Terms used:

DT (Debit) - Act of financial transfer.
CT (Credit) - Act of a complete or partial return of the accountable amount.
Sch. - score.

Supporting documentation

During the registration of expenses related to the service trip, the accountant should be based on the Resolution of NO 749 of October 13, 2008. This document suggests that the worker departing to the service trip should receive a travel certificate. It should be noted that there is a regulation regarding the form of a certificate. It should indicate the timing of a business trip, as well as stand signatures and printing of the company's manual.

The amount of expenses is considered on checks, tickets and receipts provided to the accounting department. Data confirming the documents are an integral part Advance report. Upon returning from the service trip, the employee is obliged to pass the issued certificate. After that, reporting is drawn up, for the transfer to the approval of the management. In order to reduce the risk of claims from tax authorities, it is necessary to approach the filling of securities with increased responsibility. With an incorrectly completed report, the accountant has the right to refuse to receive documentation.

The employee's task includes collecting all cash and commodity checks, as well as other strict reporting forms. All of the above documents are attached to a paper sheet of A4 format. Such actions make it possible to reduce the risk of losing important applications to the advance report. Some accountants recommend employees to make photocopy of each document in order to reduce the risk of loss of documentation due to the fading of ink. Such applications to the report allow the company to prove the feasibility of financial costs during the service business trip, during the period of inspections from the tax authorities.

Subtleties of report filling

Considering the question of how to make an advance report correctly, it should be noted some subtleties associated with the process of sending an employee to a service trip outside the Russian Federation. IN this case, There is no need to issue a travel certificate, since all the necessary dates are fixed on the pages of a foreign passport.

Unified form Report refers to the documentation that is subject to strict reporting intended for transmission tax author

After it is selected executive For a foreign business trip, the task of the company's management becomes the preparation of the necessary order, which records the appointment of the office, the position, the name, and the initials of the employee, as well as the destination. An independent setting of daily costs is allowed. According to statistics, daily costs do not exceed the amount taxable income tax individuals. From the company, the flight is paid to the flight to the destination. The task of an official sent to the official business trip includes the preparation of documents confirming the cost of accommodation, flight, payment state duties and translators services.

Rules for filling out an advance report

So, let's consider an example of filling out the advance payment report on a business trip. On the main sheet of the form, specify the name of the enterprise and the department where labor activity An employee who returned from the office trip. Further indicates the position, the purpose of the trip, the registration number of the form and the date of filling the papers.

The table part reflects information about financial resources that were issued by the official. It also records the amount of the advanced advance and financial costs committed during a business trip. Next is the summary of the results, where it is revealed whether unspent funds remained. On the reverse side of the document under consideration, a generalization of information on primary documentation confirming the fact of the target of the existing spending is given. TO this kind Documents include commodity and cash receipts, receipts, acts and overhead. It is important to note that the data should be systematized and recorded in chronological order. After organizing information, they are attached to the main document.

After filling out all the necessary papers, the finished reporting is transmitted to the accounting department to verify the expediency of the amount spending. Also discusses the correctness of the filling of documentation. After checking, the accountant records accounts that are attached to the cost report. After that, the signature of documents is made by the accountable person, which is further transferred to approval by the Company's management.

In the event that a person who returned from a business trip remains unspent funds, it is necessary to return the remaining amount in the cashier or the accounting department. In the case of reserving funds, the company must fill the employee's losses. In that situation, when an employee has a debt on previously issued advance, personal expenses are not compensated. The filling process of such forms is quite simple, but it is necessary to take into account various nuances.

In order to avoid mistakes in drawing up a document, an accountant consultation should be obtained.

The document can be compiled in paper or in electronic format, with the obligatory assurance of the signature of the company's immediate management

Advance reports are filled with a person who arrived from a business trip and a representative of the accounting department. The task of the verifier includes an analysis of the correctness of the information provided. In addition, the employee must be issued an accounting receipt, confirming the fact of the decision of the report on accounting. The reception is the tearless part of the form, where the registration code is specified, the date of writing the report, the name and initials of the official who were received accountable means. Further indicates the amount of accountable financial spending and the number of additional investments to the report.

In the event that the reporting is incorrectly, the accounting department remains right in refusing to adopt documents. In this situation, the official becomes debtor of the enterprise. If you refuse to compensate for debt, the management of the organization has the full right to hold the necessary funds from the employee's salary, in accordance with Article one hundred thirty-seven TC Russian Federation. It should be paid to the fact that the retention of financial resources is carried out with the consent of the employee. This fact should be witnessed in document formal. In the case when the employee refuses to cover the amount of expenses, the resulting conflict is solved in court.

The procedure for filling out the advance report.

The advance report is one of the documents that enters 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 dense 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 packet of documents in the presence accountable 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.

Opening a flower store - a good idea own business. See the link.

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. From type primary documents It also depends on whether an accountant will take to deduct "entrance" VAT varieties.

Open your business on the franchise is much easier than from scratch. All - by reference.

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

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.
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.
Purchase of fuel. Relevant for drivers who acquire something at gas stations. The rules for them are the same as when purchasing retail. Drivers give cash checks at the refueling 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.

How to keep working hours? Sample and fill rules you will find.

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:

If a business trip is planned in advance and enters the plan of business trips, an employee can write an application for an advance payment for official expenses. They include accommodation, travel to the place of travel and back, food. It is about these traits, he must report upon arrival back to the workplace.

Dear readers! The article talks about typical ways to solve legal issuesBut every case is individual. If you want to know how solve your problem - Contact a consultant:

Applications and calls are accepted around the clock and seven days a week..

It's fast i. IS FREE!

Making a report on a business trip, in conclusion, the total amount of consumed funds is indicated. If the amount is more than the advance payment, accounting should list the difference. At less cost, the employee must make funds in the cashier.

The advance report is one of the documents, the compilation of which is clearly governed by law. It is drawn up by a commodited employee as a confirmation of all the expenses incurred.

Together with him, the originals should be provided with the originals for expenses. In general terms, the advance report is a document in which a list of travel expenses is listed.

Is required?

Appointment of an advance document: confirmation of spending issued before the advance payment or receipt after the command of the consumed tool. From this it follows that the compilation of the report is necessary.

Legal acts:

Article.252, paragraph 1 of Article 264 of the Tax Code of the Russian Federation: travel expenses - These are the costs of production and implementation relating to other costs.
Art.313, Article.314 of the Tax Code of the Russian Federation: Information should be confirmed primary documentation. These include a business report. Without it, it is impossible to confirm the costs made, including an employee issued an advance. Costs are taken to account, according to the date of registration.

The advance report is the basis for accounting:

list money to cover official expenses;
confirmation of financial expenses, when issuing funds in advance before a business trip.

How to fill out a advance payment report 2019?

A business report is the final stage of the entire procedure: from the compilation to the return of the employee.

Corrected report must confirm financial expenseswhich, in turn, affect taxes.

The advance report should be an employee aimed at a business trip. After filling, it is transmitted to the accounting department for verification.

At the final stage, the document is signed by the head. The consumed tools are listed (in the absence of an advance) or the difference with greater flow rate than the advance.

Requirements for document

How to make an advance report correctly to tax audit He was accepted?

The report refers to strict reporting documents. It is filled in the form of Blanca No.Ao-1, it is used to account for funds, which were issued to a trial person.

The document is drawn up in one instance on paper or filled electronically.

Note that in new form Blanca, only lines appeared: the accountant's detection is that he received a report from the employee. The rest of the document has not changed.

Form and sections

How to fill out:

Front side: Personal data of the employee are filtering, a document confirming the issuance of money, information on the previous advance payment.
Cooperation: Specifications are indicated, document number, name, amounts, documents confirming operations (columns 1-6).

All expenses must be confirmed documented. The list of documents is given later. They must be stored and on arrival glue to a separate sheet A4.

The amount to payment will directly depend on the receipts and checks provided.

Filling Sample (example)

An example of a debt of the advance payment report 2019:

Example of filling out an advance report

Who signs and coordinates?

Each document must be signed by a person who filled out. Only after that the report to the accounting report is possible. It checks the correctness of filling.

The head of the enterprise and the chief accountant should put his signature on the document. Only after that the funds can be listed that the employee paid independently.

Terms of delivery

After arriving from a business trip for 3 days, an employee must compile and submit an advance report.

Accompanying documents

Resolution No. 749 of 13.10.2008 installed a specific package of travel documents:

Travel certificate of the installed sample. It is drawn up in each business trip in the territory of the Russian Federation. The letterhead is affected by the date, printing and signature upon disposal of the organization. The receiving side launches the print, the signature and the date of entry, similar to the disposal. When returning an employee of Accounting, the date of arrival.
Checks, receipts confirming.
Checks, tickets - all costs associated with travel destination and back (train tickets, life insurance at the passage, checks on a paid road, etc.)
, approved by the head.
Other expenses associated with a business trip.

All documents must be filled accordingly. When reinforcing them to the advance report, each document is glued with adhesive to the A4 sheet.

In violation of the requirements or absence of originals of the documents specified in the report, accounting has the right to not pay the costs produced by the employee. In cases of making a tax audit, a violation and imposition of a fine will be revealed.

Accounting should be carefully familiar with the documents that the employee provides to confirm its expenses.

The most common - cash check.

If it does not specify what product was purchased, it is necessary to provide it with a commodity check or receipt.

Types of documents confirming perfect expenses:

Cash check - Committed with tax audit, confirms the fact of payment. When storing the check, you need to comply with certain rules. With wetting or long-term depression, information may disappear. Such a check can not be attached to reimbursement. Some organizations work without cash register Or on the cash check only the final amount is broken. In these cases, it is necessary to request a commercial check.
Sales receipt - It indicates a detailed description of the economic operation, quantity, price, final amount, organization name, date, signature and post filling. The advance report is applied with cash check. In the absence of the latter, the organization-seller's organization should stand. Note, the amount and date in commodity check Must coincide with the cashier check.
Forms of strict statements. The document should necessarily indicate the name, the requisites of JUR.LITS, economic operation, price, amount, date, position and signature of the filling.

Wiring

71 - "Calculations with accountable persons" (refer to active-passive accounts);
70 - "Calculations with personnel on labor payment";
51 - "Settlement account";
50 - "Cashier";
94 - "Nude and loss of the enterprise."

When the report approved, wiring looks as follows:

When issuing an advance: An accountant is issued by RKO and cash funds are issued. Upon receipt, the employee signs the consumage. DT71-KT50
When transferring funds from a settlement account to the employee's current account: DT71-KT51 is compiled. In this case is issued payment order to the bank. Confirmation of cash receipt is a bank statement.
Cash issued, it is necessary to close the amount. This is possible after the employee's arrival from a business trip and confirm costs with relevant documents. Wiring: DT10-KT71 - Purchase of materials, DT41-KT71 - Buying goods, Dt20-KT71, DT26-KT71, DT44-KT71 - Trade or production activities of the enterprise.
When the amount of consumed agents are more issued, the reverse starting wiring is prepared and the money is returned to the cashier. PKO is drawn up: DT50-KT71 or DT51-KT71 (at the current account).
If there is an advance payment for a business trip, the money is listed as an employee from the cashier. RKO is drawn up: DT71-KT50 or DT71-KT51 (from the current account).
In the case when the employee lost checks or spent money on personal purposes that are not related to a business trip, the following wiring is drawn up: DT94-KT71 - cash with a reported person is debited in shortage of the enterprise. DT70-KT94 - the amount of the shortage should be deducted from wages The employee who could not report on the advance payment.

Nuances of drawing up when traveling abroad

Registration of the employee in the procedure is somewhat more complicated than in Russia.

Basic expenses when traveling abroad:

. The size is established by the organization independently and fixed on local acts. The amount up to 2500 rubles / day is not subject to tax on the income of physical. Therefore, organizations usually stop at this amount. Before crossing the border with a foreign country and on returning back, their size is equal to the maximum possible in the territory of the Russian Federation. Recommendation: When determining expenses, focus on living wage host country
Travel costs - Payment to the destination is paid separately. Travel around the city by taxi, bus - sometimes taken into account on travel expenses.
Living expenses - Hotel, hotel. Any costs must be supported by receipts, accounts, checks.
Registration of passport and visa - Expenditures on the state, consultation of specialists can be written off for travel expenses.
Other expenses: Fees and duties, transit vehicle.

A foreign business trip is made in the same way as a service trip across Russia. An order is published on the direction of the employee on a business trip. It indicates the number and date of the order, the name of the name of the employee, the position, destination (with the country), the purpose of the business trip.

Travel certificate is not issued. The date of departure and arrival is fixed in the passport. Upon arrival, an employee issues an advance report and attaches documents confirming costs. Unnecessary cash is returned to the current account in the organization. When overpowering, accounting issues their employee.

Thus, we looked at how to make an advance report. It is issued after each business trip accompanied by expenses.

An employee must compile it within 3 days after return. Accounting checks the correctness of the design and transmits to the coordination to the head. After the director's signature, the employee list funds if the flow exceeded the advance.

If the advance was more expensive, the employee must return them to the enterprise's cash desk. With its reluctance, the accounting in a compulsory written off its salary.