Errors in settlements with accountable persons can lead to fines for cash violations, as well as additional personal income tax and contributions.
Therefore, it is important to correctly process the issuance of money against the report and avoid mistakes when filling out the advance report. See a sample of filling out an advance report in 2021, to which the inspectors will have no questions. [td]How you can’t give out money on account
Basic definitions and order of interaction between the parties
An advance report is a document that confirms and explains the expenditure of the Organization's funds issued to an employee, in this case, an accountable person.
The accountable person is the employee of the Organization who is entrusted with the task and given the money for it.
The list of people who can act as an accountable person, the amount of the advance amount and the deadline for submitting the report are determined by the head of the Organization.
Accountable amounts must be spent only for the intended purpose specified when issuing financial resources, and cannot be transferred by one accountable person to another.
Before the expiration of the deadline, the employee must report for the spent funds and bring properly executed primary documents to the accounting department, and return those not spent to the cash register or to the current account; the overexpenditure is paid by the Organization.
Three days are given for the preparation of reporting documents from the date of expiration of the period for which the money was issued. If during this time the primary documents never made it into the accounting department and the funds never arrived back at the cash desk or to the Organization’s current account, then the employee is recognized as indebted. It is important not to be confused; this amount does not apply to taxable income.
The appropriate actions of the accountant in this case:
1. Write a letter to the employee politely reminding him of his debt.
2. Draw up a reconciliation report with the employee.
3. Most likely, what will follow:
3.1 report from the employee;
3.2 an application from an employee with a request to withhold arrears from wages;
3.3 return of the debt amount from other sources of income.
4. If nothing happened from point 3, then the Organization has the right to sue the employee.
How to confirm expenses
You can’t just return the remaining money to the company’s cash desk. It is necessary to submit papers to the accounting department specialists confirming that the accountable funds were spent exactly for the purposes for which they were provided. Such evidence primarily includes cash and sales receipts, receipts, train tickets, strict reporting forms, etc. All of the above documents must have clearly legible details, dates and amounts.
Issuance of accountable amounts in 1C 8.3 Accounting step by step.
The basis for issuing an advance may be an order or instruction from the head of the Organization, or an application from an employee. Since 2018, writing an application from an employee is not mandatory. The application is written in any form, indicating the amount and what the funds are needed for. In this case, the next step will be the signing of this document by the Director of the Organization.
Issuing an advance amount through the cash desk in the 1C 8.3 Accounting program.
We create an expense cash order in the 1C 8.3 Accounting program: 1. Sequentially open the tabs: “Bank and cash desk” - “Cash desk” – “Cash documents” – “Cash withdrawal (creation)”
2. We indicate (fill out the document):
2.1 Type of transaction: “issuance to an accountable person.”
2.2 The number and date are assigned automatically by the program.
2.3 Recipient: select from the list of employees.
2.4 Amount: indicate the required amount, starting from the basis (order or application).
2.5 Cash flow item: “issuance of accountable amounts.”
2.6 Comment: it is convenient to indicate what served as the basis for issuing an advance, for example, “order No. 124A dated July 11, 2019” or “application from an employee dated July 11, 2019.”
2.7 Account: “50.01” (automatic)
2.8 Organization: select and list if the program maintains reports on several enterprises. If there is only one Organization, it will be automatically selected.
2.9 Open the “Details of the printed form” - fill out the “ground”: write the number and date of the order from the director or the date of the application from the employee.
3. Next, click “conduct”.
4. Check the wiring generated by the program. To do this, press the “Dt/Kt” button. Postings: debit 71.01, credit 50.01.
Check: if we open the balance sheet for 71 accounts, we will see that the employee has an advance amount.
5. Go to the newly created cash receipt order and send it for printing (icon with a picture of a printer).
6. Sign the accountable person, accountant and manager.
7. The next step is to issue money to the employee.
Transfer of funds in the 1C 8.3 Accounting program from the Organization’s account to the employee’s personal account.
We create a document in 1C Accounting 8.3, issuing funds by transferring non-cash funds to the employee’s personal account.
1. Sequentially open the tabs: “Bank and cash desk” - “Bank” - “Bank statements” - “Debit from current account (creation)”. We create a new document (payment order).
2. We indicate:
2.1 Type of transaction: “transfer to an accountable person”
2.2 The date and document number are assigned automatically.
2.3 Recipient: select from the list of employees.
2.4 Amount: we deposit the required amount specified in the basis for issuing the advance.
2.5 Purpose of payment: “issuance of funds on account for the purchase of office supplies based on order No. 1020A dated July 11, 2019.”
3. Write down the document and close.
4. Next, you will need to upload a file to send to the bank, or generate a payment order directly in the online bank (in organizations, communication with the bank is configured differently).
5. After a bank statement is received from the bank with the actual debit from the Organization’s current account, the accountant posts it in the program and again goes into the document created when transferring funds, ticks “confirmed by bank statement” and attaches the payment order. Post the document.
6. The program generates transactions: debit 71.01, credit 51.
Accounting by cards
The plastic fuel card payment system is the most convenient and profitable form of payment for fuel. The organization enters into an agreement with a fuel and lubricants supplier for the purchase of gasoline using a fuel card, which stores information about the established limits on the quantity and range of petroleum products and related services, as well as the amount of money within which petroleum products and related services can be obtained.
The posting of the cost of a fuel card (if there is one, since in most cases the card is used for free if it is returned) can be registered as a receipt - “Receipt (acts, invoices)” - create a receipt “Services (act)”).
Fig.1 Creation of the “Services” document
Fig. 2 Filling out a service document - production of a fuel card
In this case, the fuel card itself is taken into account as a strict reporting form on off-balance sheet account 006 and is reflected in accounting using a manual operation - menu “Operations” - “Operations entered manually”.
Fig.3 Operation entered manually – reflection of the fuel card
Please note that if a fuel card is produced free of charge, the card is also displayed on off-balance sheet account 006 “Strict reporting forms” at a conditional price - 1 card = 1 ruble.
At the end of the month, the fuel supplier provides documents reflecting the number of liters actually purchased, which is the basis for accounting in account 10.03.1 “Fuel” and is issued through “Receipt of goods (invoice)”, in the “Purchases” menu - “Receipt (acts, invoices."
Fig.4 Menu of the 1C: Accounting program “Purchases”
We create a new document “Receipt of goods (invoice), fill in the organization, supplier, contract, warehouse and add rows to the tabular part “Goods” using the “Add” or “Selection” button. When creating an item, be sure to specify the type of item - fuels and lubricants.
Fig.5 Nomenclature card for fuels and lubricants
Fig.6 Registration of receipt of fuel and lubricants
Thus, we received fuel and lubricants from the supplier. The wiring has been formed - Dt. 10.3 - Kt. 60.
Fig.7 Movement of the document “Receipt of goods (invoice)”
Advance report in 1C 8.3 Accounting.
Primary documents accepted for the report. With updates as of July 1, 2021.
What documents can be used for the report?
1. Cash receipts. From July 1, 2021, all sellers, including individual entrepreneurs, are required to issue checks or send them via email. Therefore, an online receipt or a receipt printed at the register must be requested for any purchase. An electronic check is just as suitable and legally binding as a printed one. In this case, it is important to indicate “electronic check” in the expense report. If an advance was issued for fuel, then a waybill must be attached to the receipt.
2. Payment receipts, if for some reason the seller does not issue checks, indicating the details and signature of the seller.
3. Travel documents.
3.1 It is important to include a boarding pass with your plane ticket, otherwise the Organization may lose expenses, and the employee’s personal income tax will be withheld.
3.2 If the employee traveled by train, the ticket issued at the ticket office must be attached to the report. If the ticket is electronic, then it must have a mark indicating that registration has been completed. Without a mark, the electronic receipt is not valid.
3.3 If an employee used taxi services and ordered through the application, then you must request an electronic receipt there and ask the driver for a receipt with his signature. Sometimes a Taxi Service Organization may offer to deliver a signed receipt to your Organization's address. To confirm the purpose of the trip, you need to ask the employee from the application to print out the same route that the ordered car followed.
4. Accommodation bills (on a business trip).
5. Invoices, delivery notes.
Without the presentation of such documents, the report is not valid.
What can be taken into account
Every accounting specialist and the employee himself should know the list of documents that can be attached as evidence of expenses to the expense report.
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Payroll form T-49: when used, sample filling, main errors, postings
These include:
- Sales receipts with cash register receipts attached to them. It is allowed to use these documents without a cash register if the company that issued them operates on imputation. At the same time, the sales receipt must contain all the details required by law that allow identification of the supplier.
- Receipts for cash receipts along with checks. In this case, either an invoice or an act for work or service is also required. At the same time, the latest documents must be issued to the organization or individual entrepreneur who squeezed out money for their employee to report, and not to him.
- Receipts, work orders and other BSO, which confirm the expenditure of the enterprise’s funds.
- Tickets and other transport documents issued for the carriage of passengers or goods. This also includes insurance policies issued by passenger companies and carriers.
Attention! In this case, additional requirements may be imposed on the documents. For example, documents drawn up in a foreign language should be translated into Russian in the part that relates to the decoding of expenses made by the employee. Documents that were issued on weekends at the enterprise are subject to thorough checks.
Rules and features of filling out the form for accountable persons
To fill out, reporting persons usually use the universal form AO-1 . The filling process begins from the front side. Here are just some of the data that is entered first:
- Column about the purpose of the advance payment. Expenses can be business or entertainment expenses.
- The date the report was compiled.
- Personnel Number.
- The employee's profession or position.
- Initials along with last name.
The reverse side is dedicated to documents confirming certain expenses. To do this, you need to fill out columns one through six.
What should be written in the report?
Supporting documents are numbered in the same order in which they are attached to the report form.
- The date of issue of the document along with the serial number is entered in the first two columns.
- The third should contain information about the number assigned to the evidence.
- In the fourth, they write about what type of expenses were incurred.
- In the fifth column indicate the amount if it is calculated in rubles.
- The sixth is needed by those who used foreign currency in carrying out activities.
For what reasons can registration of an LLC be refused? Read about possible problems in this article.
Where can I download a free sample in word format?
You can download a free sample of an expense report in Word format using this link.
Opposite the total line, write amounts both in Russian and foreign currencies.
Sample advance report.
A sales receipt without a cash receipt is valid in 2021
However, there are no requirements for a sales receipt to confirm the fact of purchase in consumer protection cases. There may even be no sales or cash receipts at all. In this case, the fact of purchase can be confirmed by testimony (clause 5 of article 18, clause 1 of article 25 of the Law of the Russian Federation dated 02/07/1992 No. 2300-1).
The sale of goods for cash is usually confirmed by issuing a cash receipt to the buyer. When using online cash registers, the required details of the cash register receipt contain all the necessary information about the seller and the goods sold (name, price, value). Therefore, drawing up a sales receipt at the same time as the cash register receipt is not required. What if the cash receipt is not issued or is lost? Is a sales receipt valid without a cash receipt?
