1 with accounting advance reports. Advance report: what can be taken into account. Reflection of previously issued accountable amounts in the advance report

In cases where funds against the report were issued for depositing them into the cash register of the supplier of goods (works, services) to pay off accounts payable, the Payment tab is filled in in the advance report.
Let's look at filling out a document when drawing up a payment report to a supplier using the following example.
Example 3-4
An employee of the organization Romanova S.S. On May 19, 2008, funds in the amount of 2,360 rubles were issued from the cash register. on account for depositing into the cash register of Veresk LLC as payment for act No. 1.
The next day, an advance report was submitted to the accounting department, to which was attached a receipt for PKO No. 56 dated May 19, 2008 about the receipt of funds at the cash desk of the organization Veresk LLC.
In the list of Advance reports (menu Cashier -> Advance report)
open the new document form, fill out the “header”, “footer” and the Advances tab (Fig. 3-20).


Go to the Payment tab, add a new line to the table section, in which we indicate (Fig. 3-21):
in the Counterparty column - Veresk LLC (selected from the Counterparties directory);
in the column Counterparty Agreement - act No. 1 dated May 16, 2008 (by selection from the directory Counterparty Agreements);
in the Amount column - 2360 rubles. (amount of funds deposited at the supplier’s cash desk);
in the columns Type of entry, document, Date of entry, document and Document number of a third-party organization - respectively, KPKO receipt, 05/19/2008, 56.
in the Contents column - payment for act No. 1 dated May 16, 2008;
in the Settlement Account column - the accounting account in which the repaid debt is recorded (account 60.01 “Settlements with suppliers and contractors” is entered by default);
in the Advance Account column - an accounting account in which the amount paid to the supplier should be taken into account if it is an advance (account 60.02 “Advances issued” is entered by default).

Under the report (or) subaccounting - what is the correct name for the funds issued to employees to solve certain production problems? How to prepare an advance report? Is it possible to issue sums of money on account to third parties? You will find answers to all these questions in this article.

To whom can amounts be issued for reporting?

To solve any production problems, an employer can give money to its employee. Since the employee needs to account for these funds by submitting an advance report to the employer, it is considered that they are issued on account.

Until 2014, it was accepted that cash should only be received on account from the employer’s cash desk and only its full-time employees could do this.

Since 2014 the situation has changed:

• Employers have the opportunity to issue sums of money on account non-cash by transferring to an employee’s bank card (his personal account). This was confirmed by the Ministry of Finance in its letter dated August 25, 2014 No. 03-11-11/42288.
• Now freelancers working under civil contracts can also be accountable persons. They are also referred to as employees in paragraph 5 of Bank of Russia Directive No. 3210-U dated March 11, 2014.

It would also be useful for the employer to establish a list of persons who can receive amounts of money on account. Such a list is approved by order of the head of the enterprise or is provided in the accounting policy.

Persons who received money on account must draw up an advance report for the amounts of money they spent, as well as provide primary documents proving the expenses. This rule remains unchanged.

Accountant checking expense report

• The end of the period for which he was given cash. It is indicated either in the person’s application for the issuance of funds on account, approved by the manager, which until August 19, 2017 was the only document giving the right to receive money, or at the disposal of the manager, from August 19, 2017 (Bank of Russia directive No. 4416-U dated June 19, 2017 ) which has become an independent document on the basis of which accountable amounts can be issued.
• Return of the responsible person from a business trip, return to work after vacation or illness, if the deadline for submitting the report expired during this period.

The application must have a visa from the head of the enterprise for permission to issue sums of money on account.

An enterprise has the right to set its own deadline for submitting advance reports to the accounting department. It must be reflected in internal local acts, for example, in your accounting policies or regulations on business trips.

The advance report is drawn up by the accountable person in form AO-1. You can also use a form independently developed and approved by the enterprise. It must not contradict the requirements of the Law “On Accounting” dated December 6, 2011 No. 402-FZ regarding the mandatory details of the primary accounting document.

On the reverse side of the report of form AO-1, ​​the employee lists the expenses incurred by him line by line, indicating the details of the supporting documents and the amounts. Supporting documents are needed for each of the lines and can be represented by any documents containing an indication of the fact of payment for them.

You can download the advance report form on our website using the link “Unified form No. AO-1 - Advance report (download)” .

The accountant checks the correctness of the amounts entered into the advance report according to the submitted supporting documents, and, if necessary, breaks them down by entering accounting accounts. The front side of the report is also filled out by the accountant. The accountable person is given a tear-off receipt confirming the submission of the advance report.

Unused accountable amounts must be returned by the employee to the company's cash desk. However, if the employee has not returned the balance of funds unspent according to the advance report submitted, from 08/19/2017 this does not serve as a basis for not issuing him money for regular expenses.

In case of justified overspending (the employee spent more than was issued, and this was agreed upon by the manager), the amounts of money are reimbursed to the accountable person. In total, the expense report must have 4 signatures: the reporting person; the accountant who checked the report; the chief accountant and the manager who approves it.

You can see a sample of filling out an advance report in the material “Sample for filling out an advance report in 2019” .

Accounting of advance reports

Let's look at some accounting entries for accounting for advance reports.

Example

LLC "Zagadka", against a report from the cash register, gave its staff employee cash in the amount of 50,000 rubles. for business expenses (purchase of building materials). The advance report was submitted by the employee within the deadline established by the enterprise, the expenses were documented. The employee spent 38,000 rubles, including VAT of 5,797 rubles. The remaining cash was returned to the company's cash desk.

The following entries will be made in accounting:

• Dt 71 Kt 50 - issuance of the amount of 50,000 rubles from the cash register for reporting to an employee on an expense cash order.
• Dt 10 Kt 71 - construction materials purchased by the accountable person according to the invoice in the amount of 32,203 rubles were capitalized.
• Dt 19 Kt 71 - VAT allocated on purchased materials in the amount of RUB 5,797.
• Dt 50 Kt 71 - funds in the amount of 12,000 rubles unused by the accountable person were returned to the enterprise’s cash register according to the cash receipt order.
• Dt 68 Kt 19 - VAT in the amount of RUB 5,797. accepted for reimbursement from the budget (if there is an invoice from the supplier and the VAT amount is allocated as a separate line in the cash register/sales receipt, receipt order).
• Dt 91 Kt 19 - VAT in the amount of RUB 5,797. written off as other expenses of the enterprise (in case it cannot be accepted for reimbursement from the budget due to the lack of an invoice).

For more information about the rules for reflecting VAT on advance reports, read the article “The procedure for reflecting VAT on advance reports in accounting” .

Results

An advance report is a summary of information about the funds received by the employee, the amounts spent from these funds and the remaining unused balance of money (or overspending). Each of the amounts spent is confirmed by its supporting document, on the basis of which the accountant makes the appropriate accounting entry or entries if the amount requires a breakdown (for example, when allocating VAT or dividing the amount paid simultaneously for materials and services).

An advance report in 1C serves to confirm by an employee (accountable person) the spent amount of money previously given to him in advance. Let's look at step-by-step instructions using an example of how to correctly make, fill out and post an advance report in 1C Accounting 8.3 (3.0).

By the way! Filling out an expense report in 1C 8.2 (2.0) is no different. You can safely use these instructions for older versions of the program.

How to make a new expense report

To create and fill out an “Advance report” in 1C 8.3, go to the “Bank and cash desk” menu, select “Advance reports”. In the list form, click the “Create” button. A new document form will open.

The advance can be issued for the following purposes:

• postage;
• purchase of returnable packaging;
• settlements with suppliers;

In the document, these operations are reflected in the corresponding tabs.

The first tab “Advances” is used to reflect advances received. For the sample, I specially previously created a document “Cash expenditure order” with the type of operation “Issue to an accountable person” and added it to the tabular section “Advances” ().

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Thus, we see that behind employee Bazin A.V. there is an unspent advance of 1000 rubles.

In one “Advance report” you can reflect all the envisaged transactions for writing off the advance payment issued to the accountable person.

Let's assume that for this amount he purchased:

• optical mouse – 200 rub.;
• made an advance payment to the supplier - 600 rubles;
• Filled the car with gasoline - 200 rubles.

We enter all this data into the document.

As we can see, the accountable person had an overspend of 100 rubles. Now the expense report can be posted and printed:

In accounting. Its main purpose is to confirm the amount spent by the accountable person.

Bilateral unified form No. AO-1 - a single form for each legal entity of any form of ownership. The only exceptions are state employees who have been using the special form “0504049” since 2002.

The responsibility for preparing an advance report falls on each employee who receives money for a business trip or the purchase of any material or product (for example, office supplies or food).

Advance report of a posted employee

How to properly prepare an advance report if an employee was sent by an organization to perform some task in another city?

A business trip is a trip by an employee to perform his job duties outside the company's location. It never comes without expenses that are subject to compensation to the employee in accordance with current legislation.

Travel expenses may include:

• Round trip travel, but only if the employee has tickets.
• Rent of living space (checks or receipts are required to be presented).
• Additional expenses included in the daily allowance.
• Telephone conversations, postal items, currency exchange, transit and commission fees, baggage tickets and any other event, without which the main purpose of the trip will not be achieved.

All of the above expenses must be documented. If we talk about daily allowances, their amount is usually specified in the order or in the regulations on business trips issued at each enterprise. The amount may differ depending on where the employee went: within the region, to another constituent entity of the Russian Federation or abroad.

The legislation does not establish a maximum daily allowance, but if its value within the country exceeds 700 rubles, and outside it - 2,500 rubles, then they must be subject to personal income tax. Problems with how to correctly draw up an advance report after returning from a business trip should not arise. The deadline for submitting the document is no more than three days from the date of arrival. If the accountable amount was not fully spent, then the difference must be returned to the cash register using a cash receipt order, and if, on the contrary, there was an overspending, then the employee is compensated for everything using a cash receipt order.

What are the consequences of an incorrectly completed expense report?

The employee must complete the registration correctly within three days, otherwise the supervisory authority may consider this amount as income on which personal income tax and insurance premiums must be calculated.

By the way, the adoption of the new version of Law No. 290-FZ dated July 3, 2016, introduces some adjustments, for example, a serious fine for providing an improper check. It is also planned to start using special bank cards that meet the international standards of Visa and MasterCard to pay for travel expenses.

General rules

How to properly prepare an advance report? You just need to follow each of the following points:

1. The report must be drawn up no later than three working days from the moment:

• the period specified by the employees in the application for the issuance of funds has expired;
• the employee returned to work if the expiration of the period for which the money was issued was due to vacation or illness;
• the employee returned from a business trip.

2. To prepare the report, you should use the unified form No. AO-1 or the form accepted by the enterprise.

3. The employee, together with an accountant who knows how to correctly draw up expense reports (an example is clearly available in the program used), must fill out the document.

4. The manager is responsible for approving the reporting paper.

5. Any advance document must be accompanied by checks, invoices, tickets and other papers that confirm that the person actually spent the accountable funds.

Filling procedure

How to properly prepare an advance report?

The first or front part must be completed by the accountant. It is impossible to do without indicating the document details (number and date), information about the enterprise and accountable persons, the amount of the advance payment, summary information: funds spent and accounting accounts, on the basis of which one can judge the movement and write-off. In addition, overspending or refunded unused advances should be indicated here.

The second part is a tear-off receipt indicating that the expense report has been accepted for verification. After filling it out, the accountant must cut it off and give it to the reporting employee.

The third part (the reverse side of the AO-1 form) must be filled out collectively. The task of the reporting employee is to reflect the details and attach each correctly executed sales receipt for the advance report. The accountant will only have to fill in the amount and the accounting account, which will reflect the money spent.

The document must bear the signatures of the employee, accountant and chief accountant. Only after this can the manager approve it.

Justified overspending

How to properly document overexpenditure on an advance report? First you need to make sure it is justified:

• spending more than allocated funds was required to complete a task on behalf of superiors;
• The employee has supporting documents.

If at least one condition is not met, then the amount of money is not refundable.

The procedure for compensating for overruns at the cash register

In case of overspending, the accountant is faced with the question: how to properly prepare an advance report. No. KO-2 can be easily found on the vast expanses of the Internet. The details of this document must be indicated in the report - the line “Overexpenditure issued by cash order.”

The deadline for compensation for overspent funds by an employee is not established by law. Therefore, if the accountant did not immediately indicate information about the expense order in the expense report, this will not entail any penalties.

Conditions for compensation for overspending on a salary card

Currently, almost all organizations transfer employees' salaries to a bank card. Is it possible to return the amount overspent according to the advance report to the employee in the same way?

The legislation does not have a clear answer. The document itself suggests only one form of reimbursement for the overspent accountable amount - cash.

The Central Bank of Russia shared the same opinion in 2006 in its letter No. 36-3/2408. At the same time, his letter, dated December 24, 2008 No. 14-27/513, contains information that the question: whether it is possible to use a bank card to calculate the accountable amount is not within the competence of the Central Bank. Then the network enterprise must independently deal with its problems in this case. And so that the regulatory agency does not have unnecessary questions, it is recommended to use the cash register.

How to compensate an employee’s personal money?

An employee of an organization can go out to purchase the necessary goods (works, services) at his own expense. In this case, there is no need to fill out an advance report. How to correctly complete the above steps?

An application and receipts confirming the purchase, invoices, strict reporting forms, travel documents, etc. will be sufficient).

Preparation of an advance report in 1C

Every accountant should be familiar with such a document as an expense report. How to properly register in 1C? The location of the document in the program is the “Bank and Cash Desk” section.

In the created window, you must first indicate information about the organization and accountable persons. The “Add” button will make available a table in which you need to reflect all the information about the funds issued.

There are three types of advance:

• This takes into account air and train tickets, vouchers, postage stamps, etc.
• Cash. The main purpose of the document is to write off cash.
• Checking account. The document is necessary in order to take into account the debiting of a non-cash amount from the company’s current account.

To generate information about cash issuance, you need to start by creating a new cash receipt order. After filling out, the document should be printed and given to the accountable person so that the latter fills out the line about receipt of funds and signs. Only after this can you save and post the document.

In the tabular part of the cash receipt order, you should indicate information about the goods and materials purchased by the accountable person. If the purchase of goods was accompanied by the issuance of an invoice, then you must check the SF flag, select the Supplier and fill out its details.

The “Returnable packaging” section requires filling out information about the packaging that the Supplier is waiting for back.

The “Payment” section records the amounts paid to the supplier for previously purchased goods. The advance payment issued is reflected by posting D 60.02 K 71.01.

The “Other” tab is intended for accounting for other expenses of the accountable person (business trip, travel, fuel expenses, etc.).

If the business trip is planned in advance and is part of the travel plan, the employee can write an application for an advance on business expenses. These include accommodation, travel to and from the business trip, and meals. It is these expenses that he must report upon arrival back to his workplace.

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Having compiled a report on the business trip, the final amount of funds spent is indicated. If the amount is greater than the advance payment, the accounting department must transfer the difference. For lower costs, the employee must deposit funds into the cash register.

An advance report is one of the documents, the preparation of which is clearly regulated by law. It is drawn up by the posted employee as confirmation of all expenses incurred during the business trip.

Along with it, original documents for expenses must be provided to the accounting department. In general terms, an expense report is a document that lists travel expenses.

Is it required?

The purpose of the advance document is to confirm the expenditure of the advance issued before the trip or to receive the funds spent after the trip. From this it follows that drawing up a report is mandatory.

Legal acts:

• Article 252, paragraph 1 of Article 264 of the Tax Code of the Russian Federation: travel expenses are production and sales expenses related to other expenses.
• Article 313, Article 314 of the Tax Code of the Russian Federation: information must be confirmed by primary documentation. This also includes a business trip report. Without it, it is impossible to confirm expenses incurred, including advances issued to an employee. Expenses are taken into account according to the date the report is issued.

The advance report is the basis for accounting:

• transfer funds to cover business expenses;
• confirmation of financial expenses when issuing funds in advance before a business trip.

How to fill out an advance report for a business trip 2019?

The business trip report is the final stage of the entire procedure: from preparation to the return of the employee.

A properly compiled report should confirm financial expenses, which, in turn, affect taxes.

An advance report must be prepared by an employee sent on a business trip. Once completed, it is sent to the accounting department for verification.

At the final stage, the document is signed by the manager. The funds spent (in the absence of an advance) or the difference if the expense is greater than the advance are listed.

Document requirements

How to prepare an advance report correctly so that it is accepted during a tax audit?

The report is a strictly reporting document. It is filled out according to form No. AO-1 and is used to account for funds that were issued to the traveler.

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

Note that in the new form of the form, only the lines appeared: a receipt from the accountant that he received the report from the employee. The rest of the document has not undergone any changes.

Form and sections

How to fill it out correctly:

• Front side: The employee’s personal data, a document confirming the issuance of money, and information on the previous advance are filled in.
• Reverse side: the dates of expenses, document number, name, amounts, documents confirming transactions are indicated (columns 1-6).

All expenses must be documented. The list of documents is given below. They must be stored and glued to a separate A4 piece of paper upon arrival.

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

Sample filling (example)

An example of preparing an advance report for a business trip 2019:

Who signs and agrees?

Each document must be signed by the person completing it. Only after this is it possible to transfer the report to the accounting department. She checks that it is filled out correctly.

The head of the enterprise and the chief accountant must put their signature on the document. Only after this can the funds that the employee paid independently be transferred.

Due dates

After arriving from a business trip, the employee must draw up and submit an advance report within 3 days.

Accompanying documents

Resolution No. 749 of October 13, 2008 established a certain package of travel documents:

• Travel certificate of the established form. Issued for every business trip in the Russian Federation. The form is dated, stamped and signed upon departure from the organization. The receiving party affixes a stamp, signature and date of entry, similarly for departure. When the employee returns, the accounting department enters the date of arrival.
• Checks, receipts, confirming .
• Receipts, tickets – all expenses associated with travel to and from the business trip location (train tickets, travel life insurance, toll road receipts, etc.)
• , approved by the manager.
• Other expenses related to business travel.

All documents must be completed accordingly. When attaching them to the expense report, each document is glued to an A4 sheet with glue.

If the requirements are violated or the original documents specified in the report are missing, the accounting department has the right not to pay the expenses incurred by the employee. In cases of entry, a tax audit will reveal a violation and impose a fine.

The accounting department should carefully review the documents that the employee provides to confirm his expenses.

The most common one is a cash receipt.

If it does not indicate what product was purchased, it must be provided with a sales receipt or receipt.

Types of documents confirming expenses incurred:

• Cash receipt— required during a tax audit, confirms the fact of payment. When storing a check, you must follow certain rules. If you get wet or stay in the sun for a long time, the information may disappear. Such a check cannot be attached to reimbursement of expenses. Some organizations operate without a cash register or only print the total amount on the cash receipt. In these cases, you must request a sales receipt.
• Sales receipt– it indicates a detailed description of the business transaction, quantity, price, total amount, name of the organization, date, signature and position of the person filling it out. The advance report is attached along with the cash receipt. In the absence of the latter, the PM must bear the seal of the selling organization. Please note that the amount and date on the sales receipt must match the cash receipt.
• Strict reporting forms. The document must indicate the name, details of the legal entity, business transaction, price, amount, date, position and signature of the person completing it.

Postings

• 71 – “settlements with accountable persons” (applies to Active-Passive accounts);
• 70 – “settlements with personnel for wages”;
• 51 – “current account”;
• 50 – “cash desk”;
• 94 – “shortages and losses of the enterprise.”

When the report is approved, the transactions look like this:

• When issuing an advance: The accountant prepares the cash register and funds are issued. Upon receipt, the employee signs the consumable. Dt71-Kt50
• When transferring funds from a current account to an employee’s current account: wiring Dt71-Kt51 is being compiled. In this case, a payment order is issued to the bank. Confirmation of receipt of funds is a bank statement.
• The funds have been issued and the amount needs to be closed. This is possible after the employee arrives from a business trip and the expenses are confirmed with relevant documents. Postings: Dt10-Kt71 – purchase of materials, Dt41-Kt71 – purchase of goods, Dt20-Kt71, Dt26-Kt71, Dt44-Kt71 – trade or production activities of the enterprise.
• When the amount of funds spent is greater than the amount issued, a reverse transaction is made and the money is returned to the cash desk. The PKO is issued: Dt50-Kt71 or Dt51-Kt71 (to the current account).
• If the advance payment for a business trip is insufficient, the money is transferred to the employee from the cash desk. RKO is issued: Dt71-Kt50 or Dt71-Kt51 (from the current account).
• In the event that an employee has lost checks or spent money on personal purposes that are not related to a business trip, the following entry is drawn up: Dt94-Kt71 - funds from the reporting person are written off as the company's shortfalls. Dt70-Kt94 - the amount of the shortfall must be deducted from the salary of the employee who was unable to report on the advance payment.

Nuances of drafting when traveling abroad

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

Basic expenses when traveling abroad:

• . The size is set by the organization independently and fixed in local acts. Amount up to 2500 rubles/day is not subject to personal income tax. therefore, organizations usually stop at this amount. Before crossing the border with a foreign country and upon returning back, their size is equal to the maximum possible on the territory of the Russian Federation. Recommendations: when determining expenses, focus on the cost of living of the host country.
• Travel expenses– payment to the destination is paid separately. Traveling around the city by taxi or bus is sometimes included in travel expenses.
• Living expenses- hotel, hotel. Any expenses must be supported by receipts, invoices, checks.
• Registration of a passport and visa— expenses for state duty, consultations with specialists can be written off as travel expenses.
• Other expenses: fees and duties, vehicle transit.

A foreign business trip is processed similarly to a business trip in Russia. An order is issued to send the employee on a business trip. It indicates the number and date of the order, last name, first name, patronymic of the employee, position, destination (with country), purpose of the trip.

A travel certificate is not issued. The date of departure and arrival are recorded in the passport. Upon arrival, the employee prepares an advance report and attaches documents confirming expenses. Excess funds are returned to the organization's current account. In case of overspending, the accounting department issues them to the employee.

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

The employee must complete it within 3 days of returning. The accounting department checks the correctness of the registration and submits it to the manager for approval. After the director’s signature, funds are transferred to the employee if the expense exceeds the advance payment.

If the advance was greater than the expense, the employee must return it to the company’s cash desk. If he does not want to, the accounting department forcibly writes it off from the salary.