Return by the accountable person of the amount of the unspent advance payment. Return by the accountable person of the amount of the unspent advance payment Issuance of money accountable in 1s 8.3

ACCOUNTING FOR SETTLEMENTS WITH REPORTING PERSONS IN THE PROGRAM "1C: Accounting 8" (rev. 3.0)

, student of the Faculty of Business, group 34-01e

scientific director,

Stages of interaction between the organization and the accountable person:

1) Entering information about the accountable person in the directory Individuals

The program does not have a separate directory that stores information about accountable persons. For this purpose, a guide is used. Individuals. For the convenience of working in this directory, it is recommended to create the Employees group, in which all information about accountable persons is entered. Let's enter information about the accountable person (Fig. 1).

to open the directory Individuals, Choose a section Reference books on the toolbar on the left, then click on Individuals section Salary and personnel;

To enter information about the accountable person, click the button Create on the toolbar of the directory window. A window will appear on the screen for entering data on a new individual;

Rice. 1. Directory element Individuals

The full name field indicates the last name, first name and patronymic of the individual. Other information about the personal data of an individual is also entered: date of birth, gender, place of birth, passport data, various TIN, IFTS codes, and so on.

2) Issuance of cash to an accountable person

When issuing cash, the accountable person must draw up a document Expenditure cash order (RKO). For example, let's register the issuance of an accountable amount in the amount of 2500.00 rubles for the purchase of stationery (Fig. 2).

To create an RKO, click on the button extradition Cash withdrawal;

· in field Type of operation select a value from the list Issuance to an accountable person;

· in field Sum enter the amount of funds issued from the cash desk;

· in field Recipient select from directory Individuals the necessary employee of the organization to whom money is issued under the report;

· in field Base indicate the purpose for which the accountable amount is issued;

click on the button burn, which is located above the Operation type field.

When posting a document, in this case, a posting is formed: Dt 71.01 Kt 50.01-issuance of funds to an accountable person.

Rice. 2. Document window Cash withdrawal

This document allows you to get a printed form of cash register:

To generate and display the printed form of the document, click the button Expenditure cash order (KO-2) with a print icon on the right. A window for the printed unified form KO-2 will appear on the screen (Fig. 3).

button for printing a document Seal located on the left side of the document.

Rice. 3. Window of the printed form of the RKO document

The employee spends the organization's funds for the set goals, after which he is obliged to submit the Advance Report and attach supporting documents to it within three working days. The advance report in 1C serves to confirm by the employee (accountable person) the spent amount of money given to him earlier in advance.

to create a document Advance report, go to the section Bank and cash desk, paragraph Expense reports. In the list form, press the button Create. A new document form will open. The document reflects the amount of the advance payment received, the purpose of the advance payment, accounting entries are made on the submitted reporting documents, primary documents submitted by the reporting person are entered as applications.

The form of the document "Advance report" has four tabs. First you need to select an accountable person from the directory Individuals or, if the accountable person has not yet been entered, then add a new one. The Advances tab indicates the document for which the accountable funds were issued. There are three types of documents to choose from, namely:

Cash withdrawal;

Write-off from the current account;

Issuance of monetary documents.

first bookmark Advances serves to reflect advances received. Since we have already created the RKO, we need to click on the button Add under the advances tab and select the required cash register from the list (Fig. 5).

Rice. 5. Document window Advance report

In one "Advance Report" it is possible to reflect all the operations envisaged for writing off the advance payment issued to the accountable person.

Let's say that for this issued amount I purchased:

Paper for printing - 6 pack. 200 rubles each;

Printer cartridge - 1 pc. 1300 rub.

tab Products used to deposit acquired inventory items (Fig. 6).

Rice. 6. Advance report document window, Goods tab

After posting the document, you can see what postings the advance report makes in "1C: Accounting 8" (rev. 3.0) (Fig. 7).

Figure 7. Window of operations on the document Advance report

on the tab Payment reflects information on cash amounts paid to suppliers for acquired values ​​or given in advance against their future delivery;

· The Other tab is provided for displaying information about travel expenses, payment for general business needs, etc. Travel expenses include plane tickets, train tickets, gasoline expenses, and daily allowances. On the tab, you need to enter the date of the document (or expense), the number and amount of the expense.

If an invoice is attached to the report for expenses, then you need to enter “SF submitted”, indicate the invoice number and date in the corresponding line details, then when making an advance report, the system will automatically generate the document “Invoice received”. Let's say that we sent another employee on a business trip for 3 days from November 19 to November 21. Per diems are determined in the amount of 700 rubles. in a day. Travel expenses amounted to 7080 rubles. (including VAT 18%). The advance report will look like this (Fig. 8):

Rice. 8. Document window Advance report. Tab Other

6) Return of unused funds

Refunds of unused funds are issued in two cases. Firstly, if the accountable person did not use the issued funds at all. In this case, you need to draw up an incoming cash order for the entire amount of previously issued funds. The second option, if the employee partially used the issued funds, then the remaining funds are returned to the cash desk of the enterprise according to the Incoming cash order document, and an Advance report is issued for the amount of funds used. Let's assume that you spent 2400 rubles. of the previously issued 2500 rubles. We will draw up an advance report in the amount of 2400 rubles. (Fig. 9) and PKO in the amount of 100 rubles (Fig. 10).

Rice. 9. Window of the printed form of the document Advance report

To issue a refund of unused funds to the cashier, select the section Bank and Cashier, Further - Cash documents. Click on the button to create a PSP Admission located on the left above the list of cash documents. A document window will appear on the screen. Cash flow;

in the drop down list Type of operation select position Accountable return;

· in field Sum enter the amount of money unspent by the accountable person and returned to the cashier;

· in field Accountable person and Taken from an employee of the organization is indicated who returns unspent funds. The remaining fields of the document are also filled in: basis, application, accounting account.

The posted document generates the following posting:

Dt 50.01 Kt 71.01 - receipt of funds from an accountable person to the cashier

Rice. 10. PKO document window when returning unspent funds

7) Arrangement of additional payment in case of overspending of funds.

If an employee spent more than he received from the cash register, then an Expense report document is issued for the amount spent, and another document is generated for the amount exceeded by the expense report - an expense cash warrant. In this case, select the type of operation Cash withdrawal to an accountable person. The amount field indicates the missing amount that will be issued to the accountable person.

Conclusion. Having studied the process of accounting for settlements with accountable persons in the program "1C: Accounting 8" (rev. 3.0), one can note both positive and negative points. So, for example, the program supports cash settlements with accountable persons through the cash desk and through the bank using payment cards, which is very convenient. The pluses also include the fact that when posting the Expense Report document, all goods and materials purchased by the accountable person are automatically credited; debts to suppliers are repaid at the expense of accountable funds; the debt is written off from the accountable person. But there are several points that the program "1C: Accounting 8" (rev. 3.0) did not pay due attention to, and which should be taken into account:

Firstly, the program does not provide for automatic control over settlements with accountable persons, which could prevent the issuance of the next advance payment, while the accountable person did not repay the previous advance payment. Therefore, before making a decision on the issuance of an advance, you should check whether the accountable person has a debt. Secondly, when posting the Advance Report document, compliance with the travel cost standards is not automatically tracked.

In general, we can say with confidence that the program "1C: Accounting 8" (rev. 3.0) offers convenient solutions for maintaining documentation and reporting on accountable persons.

Bibliography

1., Minitaeva accounting process in complex information systems // Slavic forum. 2015. No. 4 (10). pp. 27-33.

2. Minitaeva - communication technologies as a tool for environmental regulation of harmful substances into the atmosphere // Slavic forum. 2015. No. 2 (8). pp. 194-200.

3. Minitaev's approach to solving the problem of creating a human-machine interface using the dual principle // Software products and systems. 2013. No. 4. P. 19.

4., Stepanova approaches to automating the budgeting processes of a commercial organization// Leasing. 2015. No. 8. pp. 32-37.

5. Minitaeva of the modern system of state financial control in Russian statehood // Bulletin of the Russian Economic University. . 2015. No. 6 (84). pp. 88-93.

6. Stepanova of accounting and analytical procedures and their reflection in corporate information systems // International Journal of Applied and Fundamental Research. 2016. No. 2-1. S. 138.

7. Stepanova enterprise management systems // International Journal of Applied and Fundamental Research. 2016. No. 1-3. S. 457.

8. Minitaeva of mathematical methods for monitoring the impact of pollutants on the environment // Successes of modern natural science. 2016. No. 2. S. 48-52.

9. , Nedelkin accounting and analytical systems at a manufacturing enterprise in the real sector of the economy // International Journal of Applied and Fundamental Research. 2016. No. 1-3. pp. 457-458.

10. , Mezhakov modeling on the example of a predictive reliability model using artificial neural networks // Uchenye zapiski Rossiyskogo gosudarstvennogo sotsial'nogo universiteta. 2014. No. 2 (124). pp. 25-29.

11. Minitaev's approach to solving the problem of creating a human-machine interface using the dual principle // Software products and systems. 2013. No. 4. P. 19.

Accountants are often faced with the need to create advance reports when making cash payments to employees. This document is required to confirm the amount spent or monetary documents issued to the employee earlier.

Let's take a simple example. Employee and issued a certain amount to buy a ticket. Upon his return, he presents this ticket to the accountant in order to confirm how much money he actually spent. Then the accountant on its basis makes an advance report.

Many more examples could be cited. This is the purchase of materials, goods (stationery, household inventory, etc.), payment for, daily allowances, postage and much more.

In this article, we will look at the step-by-step instructions for creating an advance report in 1C 8.3 and give a sample of filling it out.

Issuance of funds

First of all, the employee is given money or monetary documents. You can issue this operation in 1C 8.3 through cash documents and monetary documents, respectively. They are located in the "Bank and cash desk" section.

In addition to the above methods, you can use the debit from the current account, but in our example this option will not be considered, because this type of operation is more common with cash rather than bank transfer.

Below is an example of cash disbursement to an accountable person. It generates postings on accounts Dt 71.01 - Kt 50.1. The accounting account is substituted, but it can be changed when filling out the document.

This document is also used in cases where there has been an overrun of the funds issued. Simply put, the employee was given 1,000 rubles, and he spent 1,500 rubles with the permission of the head. The difference of 500 rubles should be issued in cash.

Making an advance report in 1C

The design of this document is almost the same in both version 3.0 (8.3) and 2.0 (8.2), so this article is suitable for everyone.

To make a new advance report, you need to go to the "Bank and cash desk" menu and select the "Advance reports" item. In the list form that opens, click on the "Create" button.

First you need to select the employee for whom the document is issued and the department.

The first tab lists the documents by which the employee received this money. Currency and amount will be set automatically.

Let's take a quick look at the contents of the remaining tabs:

• The "Goods" tab contains a list of goods and materials that were purchased by the accountable person. When specifying accounting accounts for these goods, postings on receipt will be generated.
• The third tab contains data on the returnable packaging that the employee received from the supplier.
• The "Payment" tab contains data on the amounts paid by suppliers for previously purchased goods, prepayment.
• Other expenses are listed on the "Other" tab. In our case, we will report on this tab.

You must post the document before printing. The printed form of this document is in the menu "Print" - "Advance report (AO-1)".

As we can see in the printed form and at the bottom of the document form, this employee has overspending.

This means that he spent more money than he was originally given. In our example, the difference of 100 rubles will be reflected in account 71.01. As previously indicated, the difference in the amounts must be returned to the employee using the cash disbursement document document.

See also video instructions for filling out an advance report in 1C:

Learning to draw up expense reports using examples (1C: Accounting 8.3, edition 3.0)

According to my observation, for novice accountants, the preparation of advance reports is a significant difficulty at first.

Today we will consider the basics of this case, as well as the most popular cases from life. All experiments will be set in 1C: Accounting 8.3 (edition 3.0).

So, let's begin

It’s not for me to tell you that 71 accounts are responsible for settlements with accountable persons in the accounting department:

extradition assets is reflected to the employee on the debit of this account, and write-off - on the loan.

Well, for example, they gave out 5000 for a report from the cash register:

Why did I say assets? This is because we can give an employee:

• Cash (from the cash desk through cash register)
• Non-cash funds (by transfer from the organization's current account to the employee's card account)
• Cash documents (for example, plane tickets for a business trip)

Let's look at each of the examples above.

Withdrawal of cash from the cash register

To issue an advance from the cash desk, we draw up an account cash warrant (in the top three, this is the document "Cash withdrawal"):

In the operation type, specify "Issuance to an accountable person":

The wiring went like this:

Issuance of non-cash funds

In this case, the transfer of funds is carried out to the employee's card account (an account to which a bank card is linked, with which the employee can withdraw this money).

In the top three, this operation is documented in the usual document "Debit from the current account":

Also, do not forget to indicate in the form of the operation "Transfer to an accountable person":

The wiring went like this:

Issuance of monetary documents

A monetary document can be, for example, a plane ticket that an organization has purchased for an employee who is traveling on a business trip.

After purchase, this ticket is debited to account 50.03:

When issuing this ticket to an employee for a report (before a business trip), the accounting department draws up the document "Issuance of monetary documents":

And on the tab "Money documents" indicates this same ticket:

The posting turned out like this (the ticket was written off from account 50.03):

I will mention separately:

• We have the right to issue a report only to employees of the organization - persons with whom we have concluded an employment or civil law contract.
• The list of such persons is approved by a separate order of the head.
• The same order specifies the maximum period after which the employee must report to the accounting department; if the employee leaves on a business trip, then this period is automatically extended until his return.

Employee reports

But after all, assets are issued to an employee for a reason, but for the performance of a specific official assignment. Therefore, there comes a time when the employee must report to the accounting department in the form of AO-1.

This is such a printed form that indicates:

• everything that we issued to the employee under the report
• everything that he spent this money on (or did not spend, or maybe there was an overspending)
• supporting documents are attached to this form (checks, invoices, acts, tickets ...)

Here is an example of an AO-1 form:

This report (AO-1) is compiled by the employee together with the accounting department and approved by the head. At the very bottom, the number of documents and sheets on which they are attached to the report is indicated (checks are usually glued in whole bundles on A4 sheets).

So, in order to print such a report (AO-1), write off the employee's debt on 71 accounts, and also accept expenses in the top three, there is a document "Advance report":

Let's take a quick look at his bookmarks:

Examples of advance reports from life

Fill in the tab "Advances":

I must say that this bookmark is not displayed in any way in the postings of the document, but is only for the AO-1 printed form.

We fill in the "Products" tab (we bought a bunch of everything and put it on the top ten):

Here are the wiring of this bookmark:

We fill in the "Payment" tab (we extinguish the debt to suppliers, or we pay an advance):

Here are the wiring:

Examples of filling in the "Other" tab.

Payment for communication services:

Payment for advertisements in the newspaper:

Write-off of daily allowance and debt for travel tickets:

Payment for some services (immediately charged to 26):

By the way, on the tabs "Goods" and "Other" there is a checkbox "SF", if you check it, then the invoice received will be entered on this line.

One of the most difficult sections in the accounting of public institutions is settlements with accountable persons. In this article, I want to consider the most common errors of accountants when keeping records in this section in the 1C program: Accounting of a state institution 8 edition 1.0.

So, the first mistake is the choice of the fourth subconto for account 208 “Types of settlements with accountable persons”.

This subconto is used for situations when settlements are made on monetary documents (food stamps, etc.). In most cases, the calculations are carried out in the usual way - in money. But 1C users fill out this subconto, because the program makes it possible to do this, and diligent accountants are used to filling out all the fields so that the document runs without errors.

Thus, if settlements on monetary documents are not used, then the fourth subconto for account 208 does not need to be filled out!

The second common mistake is the wrong order of date and time in accounts payable documents.

In the picture above, three blocks with these details are highlighted. In a document, not only the date matters, but also the time - hours, minutes, seconds.

The first is the time of the document in the program. It must be the earliest. Then comes the time of documents for issuing money and documents for posting goods or services. It should be a little later than the document time. And the third is the date and time of the “Expense Report” document that you print out as a primary document - it should be the latest, a difference of at least one second is considered acceptable.

And another common mistake is to indicate different subconto 208 accounts in documents for one expense report.

According to the text of the error, it is clear that the wrong advance payment to the accountable person was selected in the “Purchase of materials” document, so it is not attached to the required document.

Carefully approach the choice of subconto, and all the details will be correctly reflected in the document.

So, do not fill out the fourth subconto if the calculations are made in money. Keep track of time and control which documents are selected as the third subcont.

If these conditions are met, there will be no problems in settlements with accountable persons.

- a fairly common situation that almost all employers periodically encounter. What options for the return of accountable amounts are acceptable and how to reflect the return in accounting?

Features of the return of money to the cashier by an accountable person

Organizations (IP) can issue funds under the report in two ways:

• by transfer to an employee's account or a corporate card (letter of the Ministry of Finance of the Russian Federation dated 05.10.2012 No. 14-03-03 / 728);
• issuance of cash (instruction of the Bank of Russia "On the procedure for conducting cash transactions ..." dated March 11, 2014 No. 3210-U).

If the employee has not used all the accountable money issued to him, he must return them within the time limits established for this by the employer (clause 6.3 of Directive No. 3210-U).

The amount of the refunded amount is determined based on the results of the verification and approval of the advance report on the amounts spent. Such a report must be drawn up no later than 3 working days from the date of expiration of the period for which the money was issued (clause 6.3 of Directive No. 3210-U). The issuance period is fixed in an application drawn up by the employee for the issuance of an advance, or in the employer's administrative document on the issuance of money under the report. From 08/19/2017 (instruction of the Bank of Russia dated 06/19/2017 No. 4416-U), the execution of an application by an employee is no longer a prerequisite for the payment of accountable amounts. It can be carried out on the basis of the administrative document of the head of the legal entity (or individual entrepreneur).

IMPORTANT! Instruction No. 3210-U extends its rules only to the rules for issuing and returning funds in cash. For non-cash settlements on accountable amounts, its provisions do not apply, and the employer using this method must approve the procedure for settlements with accountants by an internal document.

Is it possible to return the accountable funds to the current account

The current legislation does not prohibit employees from returning accountable amounts to the employer's settlement account. However, in order to avoid disputes with the tax authorities, it is necessary to fix in the internal regulatory document the possibility of the accountable persons returning unspent funds to the company's settlement account or to fix such a return option in the application (instruction) for the issuance of advance amounts.

To identify the transfer, the employee making the transfer must specify in the purpose of the payment that he is returning the accountable amounts.

And yet, the best way to return accountable funds, excluding any disagreements with the controllers, is to the cash desk of the enterprise.

How is the amount of return of funds taken under the report reflected in accounting

The company, having received the accountable amounts from the employee, reflects in the accounting entries:

• Dt 50 Kt 71 - cash return to the cash desk;
• Dt 51 Kt 71 - return of accountable amounts to the ruble bank account of the enterprise;
• Dt 52 Kt 71 - return of the report to the company's foreign currency account;
• Dt 94 Kt 71 - reflection of the debt of the accountant if he does not return the amounts issued.

How to return money from a subreport if an employee no longer works for you

In a situation where the employee did not return the accountable money and quit, you can do the following:

• If the employee has not yet been paid a salary, then the debt can be withheld from his salary, subject to the decision of the manager and the consent of the employee. At the same time, the deduction should not exceed 20% of the salary (Article 138 of the Labor Code of the Russian Federation).
• If all settlements with the employee are terminated or if he does not agree with the amount of the amounts withheld, the debt can only be collected in court.

About whether it is possible to delay the payment of funds due to the employee upon dismissal, if he did not return the accountable amounts, read the material .

Results

The return of accountable amounts can be carried out both in cash and in non-cash form. To minimize the risks of disputes with the tax authorities, the possibility of refunding funds in a non-cash form should be fixed in an internal regulatory act.