Advance posting report in 1s 8.3 set. How to properly prepare an advance report? Sample and rules. Issuance of funds

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.).

Quite often, in the economic activities of an organization, employees of the company are given cash and non-cash funds (also monetary documents) for reporting purposes. Which are subsequently used to pay for the business needs of the enterprise, to purchase travel tickets, and to pay for hotel services during business trips. The list where accountable funds can be used is very large; it is not regulated by anyone. Let's look in this article at the topic where and is located.

How to find an advance report in the 1C program

To find an advance report, you need to select the “Bank and cash desk” section in the main menu of the “1C: Accounting” program version 8 Taxi interface, then in the “Cash desk” block find the “Advance report” position. After these steps, you will be taken to the “Advance reports” journal. Next, click on the “Create” button.

An advance report appears on the screen, which must be filled out, based on the primary documents submitted to the accounting department of the enterprise and attached to the advance report.

Filling out an advance report in the 1C program

The following fields are filled in the document header:

• Date of;
• Number;
• Organization;
• The accountable person can be an employee of the organization or an individual acting under a power of attorney;
• A warehouse is selected if goods and material assets are purchased, which are subsequently handed over to the warehouse to the financially responsible person.

The document, in the tabular part, has several tabs; they are filled out depending on the documents attached to the expense report and the funds received by the reporting party:

• Advances;
• Goods;
• Returnable packaging;
• Payment;
• Other.

In order for the first tab to be automatically filled in in the tabular part of the document when the accountable person receives an advance, it is necessary to create an advance report based on. This can happen when you select “Create based on” two positions, one of which is “Cash withdrawal”, the other is “Write-off from the current account”.

On the first tab, a position is also filled in when issuing monetary documents to the report; this could be, for example, a travel ticket purchased by an organization.

You can not create an advance report based on the transactions entered into the database, but manually select the document on receipt of the advance for the subreport by clicking on the “Add” button. After these steps, the field in the tabular part of the first tab “Advances” becomes active.

When purchasing goods for cash, from an accountable amount, you must fill out the second tab, which is called “Goods”.

In this case, in the tabular part of the document, you need to enter the following data:

• Expense document;
• The product range is selected from the directory;

Be careful, if this product is not in the “Nomenclature” directory, then you must first fill out a card for it, which indicates the name, unit of measurement and other details.

• Quantity;
• Price;
• VAT rate;
• Name of the supplier, taken from the “Counterparties” directory;
• Invoice details;
• Cost accounts and VAT account.

The amount and total will be filled in automatically.

When paying for goods or services to counterparties from accountable funds, the fourth tab in the expense report is filled in, which is called “Payment”. When you click it, a tabular section opens in which you need to fill in the following data:

• The expense document is the name of the document;
• Counterparty and agreement;
• The contents of the operation are filled in manually, without reference to the reference book.

The settlement accounts to which the amount of costs will be allocated are entered automatically, this is account 60 “Suppliers and contractors”, but this account can be changed by referring to the directory “”.

The fifth tab, “Other,” is filled out not only in cases of providing documents related to an employee’s business trip, but also to pay for the business needs of the enterprise and other expenses.

Just like on other tabs, fill in:

• Document (expense);
• Nomenclature;
• VAT amount;
• Total is filled in automatically;
• Provider;
• The indicator is set in the “Invoice” column whether there is an invoice or not;
• The indicator is set in the “BSO” column whether this is a strict reporting form or not;
• Fill in the invoice details;
• The cost account for accounting (accounting) is selected from the chart of accounts, and the cost sub-account is also selected from the directory;
• The expense account for NU (tax accounting) is selected from the chart of accounts for tax accounting, and the subaccount of expenses is also selected from the directory;
• Select a VAT account.

If necessary, some employees may be given funds for entertainment or business expenses of the enterprise. They have the right to receive money based on the order of the manager regarding the accountable persons, if their full name. and position are indicated in the list of people who have this opportunity.

Document form

The expenditure of money given to an employee in advance is confirmed using a primary accounting document - an advance report. The form is a unified form No. AO-1, ​​one part of which is filled out by the employee, the second by the accountant.

Return of accountable amounts according to the advance report

There are certain deadlines for submitting an advance report by the accountable person, within which the employee is obliged to report on the funds spent.

After receiving the funds, the accountable person is obliged, within a period not exceeding three working days after the expiration date for which the funds were issued on account, or from the date of return to work, to present an advance report with attached supporting documents (clause 6.3 of Instruction No. 3210- U).

If the employee has not fully spent the funds, an advance report is drawn up for the spent portion, indicating the amount of unspent money - this is the return of the accountable amounts according to the advance report.

It is also not uncommon for an employee to first spend his own money, then bring documents and receive a refund. In this case, he must contact the accounting department with an application for reimbursement of expenses incurred. The accountant also makes such calculations using an advance report. Therefore, this situation can also be attributed to the return of imprest amounts according to the advance report.

If the employee has not made any expenses at all, he returns the accountable amount to the cashier and does not prepare an advance report.

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

Filling procedure

Now let's take a closer look at the procedure for filling out the document.

Filled out by employee

Front side.

So, on the front side of form No. AO-1, ​​the employee must:

Indicate the company name and OKPO code.

2. Enter the date the document was compiled and assign a number.

3. In the “report in amount” column we enter the amount that the employee spent on the household needs of the enterprise. For example, he was given five thousand rubles, but he spent four thousand. Therefore, in this column he indicates four thousand.

4. We indicate the name and code of the structural unit.

5. After this, indicate your full name. the accountable person, his personnel number and profession (position).

6. Enter the purpose of the 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 company’s cash desk (or to a bank card). If necessary, indicate the amount of money issued in foreign currency.

8. We indicate the total amount of funds received.

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

10. Indicate the amount of the balance.

Reverse side.

11. On the reverse side of the form, in columns 1-6, the employee must list all documents (sales receipts, cash receipts, etc.) confirming the expenses made by the employee, indicating the amounts spent. Documents must be numbered according to the order in which they are listed in the expense report.

Now about what information the employee should enter in the appropriate columns:

• 1 — payment number assigned to the document confirming expenses;
• 2 - date of check;
• 3 — check number;
• 4 - name of the document confirming expenses;
• 5 - the amount of expenses incurred in rubles is entered here;
• 6 - to be filled in if necessary. It indicates the amount of the expense incurred in foreign currency;
• the “Total” line indicates the total amount of expenses.

12. After the employee has filled out the required fields, he must put his signature on the form with a transcript. Next, you need to submit the document to the accounting department. The accountant will check that the form is filled out correctly.

Filled out by an accountant

Front side.

13. After receiving the form, the accountant must ensure that it is filled out correctly. If no errors are found, the accountant makes a note about this in the “report verified” column and signs it.

After this, the accountant proceeds to further fill out the form.

15. The accountant fills out the detachable part of the form, signs it and gives it to the employee

Reverse side.

16. The accountant records information in columns 7 and 8. The amounts of expenses accepted for accounting are indicated here. Column 9 indicates the numbers of accounting accounts that are debited for the amount of expenses. The amounts indicated by the employee and the accountant must be the same.

After this, the accountant fills out the front side of the expense report.

Front side.

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

• balance or overspending of the previous advance;
• the amount of the advance received from the enterprise's cash desk;
• amount of money spent;
• balance or overexpenditure of advance amounts;
• accounting entry - information is taken from the data in column 9, which is on the reverse side.

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

You can download the sample on our website.

Accountable amounts of money, transfers or documents are posted in accounting different ways. The type of advance entry may depend on the purpose for which the assets were issued to the employee, as well as on the type of activity of the company itself.

To solve the problems set by the management of the enterprise, some employees may be issued accountable assets, which include:

• amounts of money;
• non-cash funds transferred to a bank account or card;
• monetary documentation.

Employees who received assets are obliged to provide to the accounting department, which will indicate for what purposes and in what amount the funds were spent. Subsequently, the document is checked by an accountant and entered into the accounting records of the enterprise according to a certain scheme.

According to the law, full-time and freelance employees, as well as third parties, can receive reports if this is specified in the accounting policy documents.

How to lead correctly

Accounting for sub-reports is carried out according to count 71, according to which the issuance of funds is recorded as a debit (Dt), and the write-off is recorded as a credit (Ct).

Accounting entries must be made for each asset transaction. For example, a company gave 10,000 to an employee to purchase ironing equipment, this is what the documentation would look like:

There are other types of postings - their choice is based on the type of operations with the report and the purposes for which it is aimed.

Receiving funds from the company's cash desk by an employee: Dt 71 Kt 50, basis - cash order.

Transferring money from the company's cash desk to an employee's bank account or card: Dt 71 Kt 51, 52 or 55, base – .

Issuance of travel documentation to a posted worker: Dt 71 Kt 50-3.

Refund of funds not spent by the employee: Dt 50, 51, 52 or 55, basis - employee’s joint stock company, cash receipt order for the remaining amount, bank statement.

Reimbursement to the employee of personal funds spent on the purchase of material objects for the company: Dt 08, or 15, Kt 71, basis - advance report and acceptance certificate.

Company expenses for employee travel: Dt 20, 23, 25, 26, 29 or 44 Kt 71, basis - JSC, documents confirming expenses (checks, receipts, etc.).

Calculation of VAT (value added tax) for JSC: Dt 19 Kt 71, basis – JSC and account.

Issuance of overexpenditure to an employee: Dt 71 Kt 50 or 51, basis - cash settlement order (CSO) and payment order.

Separately, amounts that were not returned by the employee on time should be taken into account. This is done by posting to withhold the required amount of money from the employee’s salary. This is recorded by debit 70 and credit 73, and the basis is the salary slip.

Deadline for submission and delivery

All deadlines for submitting advance reports must be discussed with the employer before the release of funds from the company’s cash desk. In a statement addressed to the manager, the reporting employee must indicate:

• the purpose for which the assets are taken;
• the amount of money to be reported;
• deadline for submitting the advance report.

Thanks to these important points, the employer will be able to quickly determine the deadline for submitting the joint stock company, and the accountant will easily make the necessary entries.

Employees who received funds from the company are required to submit an advance report within 3 days after the completion of the period specified in the asset release document. If the report was drawn up during a person’s long absence from the workplace (due to a business trip, vacation, sick leave, etc.), then an advance report (AO) is provided no later than 3 days after return.

Statement

At the time of submitting documents to the accounting department, the employee who took the assets under report must write a receipt. It indicates that he submitted everything necessary and the report was accepted for verification. The following must be signed on the receipt:

• reporting employee;
• director of company;
• Chief Accountant;
• responsible officer.

After the verification work, the accountant approves the package of documents from the manager and receives his signature.

Storage

Once the received report has been verified by the company's accountant and the appropriate entries have been made, the balance amounts are returned or withheld, the document is sent for storage.

According to the articles of the Tax Code of the Russian Federation, advance reports in commercial or non-state enterprises are stored for different times depending on the type of paper:

• 4 years– storage period for accounting and tax reports, statements, advance reports on which taxes are calculated;
• 10 years– the period for primary documentation in which expenses due to losses incurred are transferred to the coming periods;
• 5 years– for initial advance reports.

In government organizations, these types of documents must be stored for at least 5 years.

At the stage of checking the submitted expense report, the accountant may find out that the employee has spent more funds than those issued by the company. In this case, the enterprise must return the difference employee.

Overspending can be called:

• a situation where an employee has fully completed the tasks set by management when issuing accountable assets, and more funds have been spent;
• a situation where the employee presented evidence of personal expenses - checks, receipts, warranty cards paid by him, etc.

Accounting for overexpenditure is carried out by issuing a cash receipt order (in the KO-2 form) for an amount equal to the reimbursement of the employee’s personal expenses. Funds are issued from the company's cash desk and are not subject to taxes, insurance contributions or pension contributions.

Rules for maintaining a joint stock company

The algorithm for working with joint stock companies is conventionally divided into 12 simple steps:

1. Submitting an employee's application to receive accountable assets.
2. Issuance of funds from the company's cash desk.
3. Directing the funds received by the employee for the purposes specified in the application.
4. Filling out the advance report form in form AO-1 (common for all categories of enterprises).
5. Attaching to the JSC documents confirming the employee’s overspending.
6. Registration of a receipt for the submission of all necessary documents to the accounting department.
7. Start of JSC audit in accounting department.
8. Determining whether the form is filled out correctly, whether there are any blots, corrections or third-party signatures.
9. Preparation of all necessary accounting entries.
10. Confirmation of the legitimacy of the provided checks or receipts-evidence of overspending.
11. Completion of the JSC inspection, submission of documents for approval to management.
12. Sending JSC for storage.

The presence of any blots or corrections in a document obliges the accountant not to accept it for consideration. Accordingly, the amount reflected in it is automatically considered unconfirmed in the expense and is withheld from the salary of the reporting employee. That is why you should be careful about filling out the form on the part of the employee and scrupulously checking it on the part of the accountant.

conclusions

An advance report is one of the few documents that does not change its purpose and form over the years. Therefore, the practice of state and non-state companies proves it importance when working with any monetary assets from the cash register. This the only document, confirming the intended use of funds by the employee, and therefore proving his legal behavior.

When starting to register accountable funds and completing an accounting audit, the manager must look carefully all documents, since it is he who retains the right to reduce or increase the period for providing AO for a specific employee. Also, his signature on the package of papers at the time of approval automatically proves that all controversial and conflict situations with the remainder of the assets have been resolved and the parties have no claims against each other.

All the nuances of drawing up an advance report in the 1C program are presented below.

In the business activities of an organization, preparing expense reports is one of the most common actions of an accountant. Most payments made in cash are processed advance reports: this and travel expenses, and various business purchases.

Upon reporting, an employee of the organization is given cash from the cash register (or monetary documents, for example, air tickets). This is formalized by an expenditure cash order or the document “Issue of cash documents.”

After making expenses, the employee reports, providing the accounting department with documents confirming the expenses incurred, and fills out an advance report for making final payments.

Let's look at the procedure for entering a document " Advance report" For example 1C Accounting 8.2 edition 3.0.

If you are working in the program 1C Accounting Enterprise edition 2.0, then it’s okay - the “Advance Report” document in these editions is almost identical. There is some difference in , but you can find the document in the program menu.

You can open the list of documents “Advance reports” in the accounting section “Bank and cash desk”, subsection “Cash desk” in the navigation panel, item “Advance reports”.

Using the “Create” button, enter a new document.
In the header (top) of the document you must indicate the main details:

• organization (if the default organization is specified in the user’s personal settings, it is selected automatically when entering new documents);
• warehouse where purchased goods are received accountable person material values;
• an individual is an employee of an organization who reports for the funds issued to him on account (this detail is required to be filled out).

The document form “Advance report” has five tabs.

On the “Advances” tab, select the document by which accountable funds were issued. There are three types of documents to choose from:

• issuance of monetary documents;
• account cash warrant;
• debit from the current account.

If funds were issued to the accountable person, then you must select the document that reflects the issue.

In the list of documents that opens, select an already created one or create a new document.

When you enter an expense cash order from the “Advance report” document, the transaction type “Issue to an accountable person” is automatically inserted into the cash register, the recipient is the accountable person selected in the advance report, and the accounting account. All we have to do is select the cash flow item and indicate the advance amount.

After posting the document, select it, and the amount and currency of the issued advance will be automatically entered in the “Advances” tabular section of the “Advance Report” document.

Stationery supplies were purchased with the advance payment. Their purchase must be reflected on the “Products” tab. On this tab, information about purchased inventory items is entered.

On the “Containers” tab, information about returnable containers received by the accountable person from suppliers (for example, drinking water bottles) is filled in.

The “Payment” tab contains information about cash amounts paid to suppliers for purchased assets or issued in advance against future deliveries.

The “Other” tab is intended to display information about travel expenses. This could include daily allowances, tickets, or gasoline costs. On it you enter the name, number, date of the document (or expense), and the amount of the expense.

Goods, services and other expenses are selected from the directory ““. In the corresponding tabular parts of the document, the details “Accounting account” and “VAT accounting account” are provided, which are filled in automatically if item accounting accounts are configured in the system (article on how to set them up -).

If an invoice is attached to the report for expenses, then you need to check the “Invoice presented” checkbox, indicate the date and invoice number in the corresponding line details, and when conducting an advance report, the system will automatically generate the “Invoice received” document. The same mechanism for generating the received invoice is provided on the “Products” tab.

After posting, the document will generate transactions:

From the document you can generate and print form AO-1 “Advance report”:

Thus in the program 1C Accounting 8.2 are introduced expense reports.

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