Amounts issued under the report reflect. Accounting for calculations with accountable persons. Report received

1. D Sch.50 "Cashier" to Sch.71 "Calculations with accountable persons"
2. D Sch.71 "Calculations with accountable persons" to sch. 26 "General expenses"
3. D Sch.71 "Calculations with accountable persons" to sch. 51 "Settlements"
4. D Sch.71 "Calculations with accountable persons" to sc .50 "Cassa"

Paid from the cash desk of the organization director of the organization

1. D 70 "Calculations with staff for paying for labor" to sch.51 "Settlement accounts"
2. d 70 "Calculations with staff on wage" KSh. 50 "Cassa"
3. D sch. 26 "General expenses" to sch.70 "Settlements with personnel on wage"

3. D sch. 20 "Basic Production" to Sch.70 "Calculations with Human Resources

46. \u200b\u200bRecording "D Sch. 51" Settlements "to Sch. 62" Calculations with buyers and customers "means ...

1. Offset previously received advances
2. Enumeration of advance supplier
3. Receipt of funds from the buyer in the final calculation

47. Record d sch. 60 "Calculations with suppliers and contractors" to sch. 51 "Settlement accounts" means:

1. Return money to customers
2. Transfer an advance supplier
3. Access funds from the buyer
4. The following advance payment

48. Cash movement operations are reflected in the account 50 "Cashier" on the basis of ...

1. Bank statements
2. Suitable and expendable cash orders
3.Avanx reports

49. Cash operation operations are reflected in the account 51 "Settlement Accounts" on the basis of ...

1. Bank statements
2. Payment orders
3. Paris and expenditure cash orders
4. Advance reports

50. Receipt of loans and loans is recorded in accounting on the account on the debit of account 51 "Current accounts" and the loan of accounts ...

1. 55 "Special Accounts in Banks"
2. 66 "Calculations on short-term loans and loans"
3. 58 "Financial Investments"
4. 91.1 "Other income"

Getting a prepayment from the buyer is reflected by the record ...

1. Dt sch. 51 "Calculated accounts" CCSC. 60 "Calculations with suppliers and contractors"
2. Dt sch. 60 "Calculations with suppliers and contractors" KT SC.10 "Materials"
3. Dt sch. 62 "Calculations with buyers and customers" CCCC. 51 "Calculated Accounts"
4.D-T sch. 51 "Calculated accounts" CCSC. 62 "Calculations with buyers and customers
5. Dt sch. 62 "Calculations with buyers and customers" CCCC. 60 "Calculations with suppliers and contractors"

54. Upon receipt from the buyers of an advance payment for the supply of products in taking into account, an entry is made on the debit of the account of 51 "settlement accounts" and the credit of the account ...

1.60 "Calculations with suppliers and contractors"
2. 62 "Calculations with buyers and customers"
3. 71 "Calculations with accountable persons"
4. 90 "Sales"

Taking on the balance of fixed assets acquired for the fee is reflected in the record ...

1. Dt sch. 01 "Fixed assets" CSC. 60 "Calculations with suppliers and contractors"
2. Dt sch. 01 "Fixed assets" CSC. 08 "Investments in non-current assets"
3. Dt sch. 08 "Investments in non-current assets" CCCC. 60 "Calculations with suppliers and contractors"

Accounting for the availability and movement of monetary documents is carried out on the account ...

1. 50 "Cassa"
2. 51 "Settlement accounts"
3. 55 "Special accounts in banks"
4. 57 "Translations in the way"

Accounting for calculations with buyers (customers) for the commodity and material values \u200b\u200band services provided to them are carried out on a synthetic account ...

1. 51 "Settlement accounts"
2. 60 "Calculations with suppliers and contractors"
3. 62 "Calculations with buyers and customers"
4. 91 "Other income and expenses"

The actual costs of acquiring fixed assets for fees are reflected in the account ...

1. 01 "Fixed assets"
2. 08 "Investments in non-current assets"
3. 20 "Basic Production"
4. 84 "Retained earnings (uncovered loss)"

59. Vacation of materials on general production needs is reflected in the account on the credit account 10 "Materials" and the debit of an account ...

1. 20 "Basic Production"
3. 25 "general production costs"
4. 26 "General expenses"
5. 28 "Marriage in production"

60. Vacation of materials for general economic needs is reflected in the account on credit account 10 "Materials" and the debit of an account ...

1. 20 "Basic Production"
2. 23 "Auxiliary Production"
3. 25 "general production costs"
4. 26 "General expenses"
5. 28 "Marriage in production"

Accounting account 71 is used to reflect in posting information on the amounts of funds issued to employees under the report. What documents are made accountable operations and what postures are recorded by calculations with accountable persons - you will learn about this from our article.

The procedure for carrying out accountable operations

An accountable person is called an employee who received funds to use the enterprise's business needs.

The basis for issuing funds under the report is a statement filled by an employee and agreed by the signature of the head. The statement records the amount and purpose of issuing funds (, and the like). The form of an application for the issuance of accountable amounts is not established, the document is drawn up in arbitrary form.

In the fact of the implementation of the economic operation, an employee provides an accounting report and documents confirming the costs incurred (receipts, invoices, acts of completed work, consumables, etc.).). These documents are the basis for reflecting economic expenses.

If the amount of the funds previously received by the staff exceeds its actual expenses, then the amount of the difference is surreated by the employee in. In the case of recalculation of funds and its documentary confirmation, the amount of exceedable expenses is reimbursed by the employee through the cashier or in non-cash form.

It should be emphasized that the employee who has not reported on the previously obtained amounts cannot be issued funds for the implementation of new economic operations. Whether funds were issued in cash or the bank card in this case does not have.

Typical wiring 71 accounts

C are used to reflect operations with accountable persons. When issuing funds, the amount is carried out according to Dt 71, as expenses are classified - according to CT 71.

It can be done both in cash and in cashless form:

In case the amount of the funds issued was not completely spent, its residue can be returned:

Operations with accountable persons can be reflected using production accounts:

DT	Kt.	Description	Document
20	71	Reflection of accountable sums in the cost of main production
	71	Reflection of accountable amounts in the composition of the expenditures of the auxiliary production	Advance Report confirming documents
	71	Reflection of accountable amounts in the cost of marriage correction	Advance Report confirming documents
	71	Reflection of accountable amounts in the company's expenses	Advance Report confirming documents

At retail enterprises through an accountable person, expenses for sale may be incurred:

Products and materials acquired by the accountable person are recorded in accounting by such entries:

DT	Kt.	Description	Document
10	71		Advance report
41	71		Advance report

Example of accounting postings on 71 accounts

Officer of Consul LLC Petrenko S.P. funds were issued under the report in cashless form in the amount of 2500 rubles. For the purchase of paper. Actually Petrenko S.P. Consited 2840 rubles, VAT 433 rubles., What confirmed the advance report and commodity check. Experience in the amount of 340 rubles. Petrenko was enrolled on a bank card.

Such records were made in the account of LLC "Consul":

DT	Kt.	Description	Sum	Document
71		On the bank account Petrenko S.P. enrolled funds for tangents	2500 rub.	Payment order
10	71	Petrenko acquired purchased paper (2840 rub. - 433 rubles.)	2407 rubles.
	71	Reflected the sum of VAT	433 rubles.	Advance Report, Commercial Check
.1		VAT is reflected in the cost of expenses	433 rubles.	Advance Report, Commercial Check
71		On the bank account Petrenko S.P. credited the amount of reserved funds	340 rub.	Payment order

Accounting for accountable amounts is carried out in order to summarize data on the state of settlements. In particular, settlements are recorded with employees who are issued an advance for various needs.

What are the calculations with accountable persons

For settlements with employees, an off-balance sheet account 71 is used. It should be carefully monitored by the management of the organization. On this account, the amount issued by the employee is recorded. It is assumed that this money will be aimed at specific purposes:

Payment of various services.
Acquisition of stationery.
Acquisition of gasoline for service cars.
Buying tickets to the trip, payment of removable housing.
Acquisition of office equipment.

An employee for obtaining funds under the report must be applied. It is prescribed issued amount and purpose of spending. The list of accountable persons is indicated in the order of the head. The list needs to register this information:

Information about the employee (FULL NAME, position).
Objectives.
Amount.

For example, in the order of the head it is indicated that Ivan Ivanov can receive 10,000 rubles under the report. More this amount can not be given. However, the exception is traveling. A man traveling on a business trip can receive any amounts. However, there must be a corresponding order for a business trip.

Only financially responsible employees may be included in the list of accountable persons. That is, these are managers, their deputies, chiefs of departments, storekeepers. Minors cannot be logically responsible nor accountable persons.

After spending funds, the specialist must report on his spending. He is obliged to draw up and attach documents to it confirming the direction of spending. The report is sent to the accounting department. An employee cannot get a new amount before he does not report on old.

Regulatory regulation

Calculations with accountable persons are governed by the following regulatory acts:

FZ "On Accounting" No. 402 of February 6, 2011.
Regulations on accounting (part 10/99 "costs).
Account plan and instructions for its use.
Local acts of the organization itself.

The main document, on the basis of which calculations are carried out, is the procedure for maintaining cash transactions No.40 established by the decision of the Board of Directors of the Central Bank of September 22, 1993.

Accounting order

As a rule, the purpose of spending funds is to buy services or goods. In this case, the employee will act on behalf of the company. Consequently, the operations relating to Yul will be distributed to the operation. The maximum amount of calculations between Yul is 100,000 rubles on the basis of the indication of the bank No. 1843 - from June 20, 2007. If this limit is not respected, officials are expected to a fine of 4,000-5,000 rubles. The fine for Yul will be 40,000-50,000 rubles.

The issuance of funds for the report involves compliance with these rules:

The spending report should be provided in the accounting department within 3 days after the spending date.
The amount can only get the face to which it is intended.
A new advance can only be obtained after a report was drawn up for the past amount.

The supervisor needs to publish an order on the procedure for issuing amounts. This document determines these points:

The list of employees who have the right to receive the amount under the report.
The deadline for which money is provided.
The procedure for issuing an advance.

Accountable persons who are mentioned in the order must be familiar with it under the signature. The procedure for issuing and writing off funds must be fixed in accounting policies.

Funds are provided on the basis of a written statement. It is necessary to send it to the head of the company. Money is issued only if the manager deems the requirements in

application is reasonable. In this case, the leader must send the appropriate order to the accounting department.

The funds issued are debited on the basis of an advance report compiled by an accountable person. Documents are applied to it confirming the operation: checks, receipts, contracts. For account purposes, they can only be used if they are based on a unified form.

When checking reports, you need to pay attention to these items:

Information on cash and commercial checks should be similar. Dates in documents should not fall out on weekends.
In the commodity check must be all the required details. Cansira and printing must also be present.
A specific list of items that were purchased should be registered in the commodity check. For example, not "stationery products", but "handles, pencils and notebooks."

After completing the operation, the employee can remain money. The residue must be returned to the cashier on the basis. Also, funds for the operation may not be enough. That is, the employee will have to add to the amount of their money. Experience compensated for the employee also on the cash order.

What should I do if an employee remains after the operation of the operation, but he did not return them to the cashier? In this case, the head can hold funds from the salary. The basis for charging is Article 137 of the Labor Code of the Russian Federation. However, it is possible only when complying with the following conditions:

Holding can be made within a month from the date of return of the residue.
The size of the deduction cannot be greater than 20%.
The employee agrees with the foundations and the size of the deduction.
There is a written statement from the employee that he agrees to the procedure.

Important! If the conditions considered are not observed, the employer may challenge hold.

Accounting of accountable sums

In accounting, accountable amounts are recorded on the debate of account 71 and the account of the account 50. It is possible to produce funds both without non-cash and cash. The first way is convenient to transfer travel. Money can be transferred to a corporate bank card. She was framed on Yul. It is necessary to take into account that when calculating through the map, the Commission is charged. It must be taken into account when determining on the basis of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

In accounting, calculations on corporate cards will be reflected by these wiring:

DT55 kt51, 52. List money from the calculated card account.
Dt91 kt55. Payment of the Bank's Commission.

Providing a card employee company will be recorded as a issuance under the report of financial documents. These wiring are assumed:

Dt71 kt50, subaccount 3. Providing a report by an account of the settlement card at its nominal value.
Dt71 kt57. Getting cash. The record is made on the basis of ATM receipts.
DT50, subaccount 3 kt71. Returning the calculation card at its nominal value.

From all receipts and checks it is recommended to remove photocopies. This is due to the fact that checks have the property to fade. Consequently, it will not be possible to get any information. Executive spending must be issued using these wiring:

Dt26 kt71. Executive spending.
Dt26 kt71. Taking into account daily.
Dt70 KT68.01. The accrual of personal income tax on the difference between daily.
Dt10 kt60. Calling materials.
Dt71 kt50. Issuing recalculation to employees.

Postings are performed on the basis of orders, reports, receipts and checks.

The account of 71 accounting is an active-passive account "Calculations with accountable persons", serves to take into account the accountable amount issued and the return of unspent amounts. At enterprises, employees may allocate funds to the report on business spending, to buy materials or travel expenses. Consider how to keep accounting calculations with accountable persons and examples of accounting postings on account 71.

The account 71 is active, therefore, the balance of the account can be both debit and credit.

According to Dt account 71, the amounts of funds received by the employee are reflected;
According to CT account 71, cash spending is reflected.

Analytical accounting on the account "Calculations with accountable persons" is carried out for each accountable person separately.

Procedure for issuing

Under the advance report is allowed to issue money only to employees of the enterprise. Accountable amounts are issued in cash from the cashier or transferred by non-cash by a bank card.

The main rule when issuing money so that the employee reports to the accountable amount received. At enterprises, as a rule, they are consolidated by the order of those who have the right to receive funds to report, since they are subject to a material liability agreement:

When paying money to the accountable person should follow the rules:

Control the presence of a balance at the accountable person (according to the case of the system bu). Base: P.6.3 Instructions of the Central Bank of the Russian Federation No. 3210, which indicates that it is forbidden to issue funds to the subsection of an invertible employee for the previous amount obtained.
Get a written statement of the employee in an arbitrary form, with a reflection of the main details: the purpose of obtaining, the required amount, the term of the report, the date. The application should depend on the head of the company or an authorized person.

A 3-day period is set when the employee must report on the accountable amounts received, return funds to the cashier and submit a report. In case the employee has not reported to the prescribed period, then the amount received from the employee's income and accrual NDFL (Article 137 of the Labor Code of the Russian Federation). Wherein:

IMPORTANT: Holding from an employee can only be performed on a written application and no more than 20% of the wage (Article 138 of the Labor Code of the Russian Federation).

If the debt (especially a large amount), for a reporting person for a long time, is registered for a long time, then the tax inspector when checking may retrain such payment in the loan or to consider it in income (paragraph 3 of Article 137 of the Labor Code of the Russian Federation) and detach the NDFL.

The maximum amount of issuing a law is not provided to the report, but it is worth considering if the employee is calculated with counterparties on behalf of the enterprise, then at one contract you can pay no more than 100,000 rubles.

Advance report

All cash costs employee reflects in the advance report. An employee can spend accountable amounts for the purchase of goods, materials, OS, NMA, payment of the economic needs of the company.

The scheme presents the types of expenses on account 71 and primary documents that should be applied to the advance report:

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If an employee has an overruns on accountable amounts, that is, the employee has spent its personal cash, the enterprise has the right to compensate it subject to the established procedures.

Examples of standard wiring 71

No. p / p	Contents of the host Operations	Debit	Credit	Documents based
1	Payment of cash in scope	71	50	Coussira's report, expenditure order
2	Listed in the report on travel cards on a bank card	71	51	Bank statement, payment order
3	Listed funds to the Corporate Card	71	55	Extract from special accounts
5	Adopted expenses on the advance report on the purchase of fixed assets	08	71	Act about acceptance of works and services
6	Called materials acquired by accountable person	10	71	Overhead, Documents of transportation, act of reception
7	Reflects the amount of expenses for production and economic needs	20/26/44	71	Advance Report, Officer Task, Business Report
9	Recorded goods for resale acquired by the accountable person	41	71	Advance report and overhead
11	Return to the cashier of the poor funds	50	71	Coussira's report
12	Accrued debt for non-refundable amounts of accountable	73	71	Advance report

Consider practical examples with wiring 71 on issuing, spending and returning accountable funds.

Example 1. Reimbursement of overpowering on the advance report - wiring

Officer Romashka LLC Ivanov I.I. The funds are highlighted in the report in a non-cash form in the amount of 2 500 rubles. (on the bank card) to acquire stationery. In fact, Ivanov I.I. spent 2,840 rubles. The actual expenses were drawn up an advance report and the reports were applied to the report (sales receipt). Experience of funds on the advance report amounted to 340 rubles. Cash were enrolled by Ivanov I.I. on a bank card.

Increased Romashki LLC formed 71 accounts:

Example 2. Return of accountable amounts on the advance report - wiring

Between Romashka LLC and Vasilek LLC, a contract for the provision of transport services in the amount of 7,200 rubles is concluded., Incl. VAT. To pay for services under the contract Worker LLC "Romashka" Ivanov A.B. I received a sum of 7,500 rubles in the summary. After the calculations with LLC "Vasilek" Ivanov A.B. Passed the advance report, and the balance returned to the cashier.

Accountant LLC "Romashka" formed wiring:

DT	Kt.	Description	Amount, rub.	A document base
26/44	60	The services of LLC "Vasilek" are reflected as part of the costs (7,200 rubles - 1,098 rubles)	6 102	Certificate of completion
19	60	The amount of VAT is highlighted from the cost of transport services.	1 098	Certificate of completion
68/2 VAT	19	The amount of VAT from the cost of transport services is adopted to deduct	1 098	Act of work performed, invoice
71	50/1	From the cash register LLC "Romashka" Ivanov AB Received funds for report	7 500	Expendable Cash Order, accountable person
60	71	Accounting reflects the payment for the services that Ivanov A.B. On behalf of Romashka LLC	7 200	Advance report, the act of work performed
50/1	71	The balance of unproved funds is returned to the cash register LLC "Romashka" (7 500 rubles. - 7,200 rubles) Ivanov A.B.	300	Expendable Cash Order, Advance Report, Act of Completed Work

Example 3. Accounting Wirings on Commandable Costs

Worker Vasilkov I.I. Posted on a business trip for 3 days, the amount of 20,000 rubles is issued to the summary. Daily compile 2,000 rubles.

Upon return, it gives an advance report with attached acquittal documents:

Railway tickets worth 8,000 rubles, including VAT 1,220 rubles, isolated a separate line.
The account of the hotel on the laying of strict reporting by 5,000 rubles, incl. VAT 763 rub. VAT is also highlighted by a separate line.

Reflection of travel expenses 71 in the wiring:

DT	Kt.	Contents of operation	Amount, rub.	A document base
71	50	Issued funds in the subsection of Vasilkov I.I. From the cashier	20 000	Account cash warrant
20	71	Celebrated costs for tickets without VAT	6 780	Advance report, railway ticket
19	71	VAT on ticket spending	1 220	Railway ticket
68.DS.	19	VAT is directed to deduction	1 220	Record in Shopping Book
20/44	71	Written off costs for accommodation (hotel) without VAT	4 237	Strict Reporting Blank, Cash Check Hotel
19	71	VAT highlighted on hotel costs	763
68.DS.	19	VAT is directed to deduction	763	Record in Shopping Book
20/44	71	Written off daily	6 000	Advance report
50	71	An employee returned unproved funds to the cashier	1 000	Cash order

Accidental funds are issued an employee for expenses, directly related to the work of the organization, where it consists in the state. For example, it may be travel money or finances allocated monthly to buy stationery, or payment of printing materials.

The issuance of money in the account is made in a certain order that requires compliance with all rules. First of all, a statement should be written from the accountable person on the need to allocate it means for production costs. The statement is also drawn up when funds are needed to the head of the enterprise, since these costs are necessarily subject to accounting wiring.

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You can receive accountable funds as cash at the cash desk and on the bank card. Regarding the term for which money is issued, he is determined by the head of the company.

How is the process of issuing funds account? What nuances should the enterprise employees know about? And how is the cost check?

Central Details

All accounting persons who received money for production costs are required to submit a full report of what the company's funds were spent on. The statement of costs is provided to the company's accounting department, to which receipts and checks from purchases, fees for accommodation in the hotel, fare, etc.

The rules for issuing subsequent money, as well as further considerations on the costs established by the procedure for conducting cash transactions in the Russian Federation. So, according to them, enterprises have the right to issue accountable funds not only by the staff of the main office, but also to branches not consisting on independent.

In addition, the legislation regarding sub-funded funds is established as follows:

the issuance of money can be carried out by employees only with the purpose of paying the costs associated with the activities of the Company (for example, payment of a business trip);
the person who received accountable funds is obliged for three working days, upon completion of the period specified in the application when issuing money, or from the date of arrival from a business trip, to report on the amounts spent by the company's accountant;
employees of the Organization, who previously not submitted for the previous rates issued by him, cannot receive new funds.

With regard to the transfer of the money issued to a third party, the reporting person does not have the right to make such transactions.

The main reason for the issuance of accountable funds is the order of the Director of the enterprise. However, without the consent of the employee to receive money, the accounting did not have the right to write their employee.

To get travel or executive cash, accountable person needs to write a corresponding statement, indicating the amount, the term of use of money and information regarding the purpose of their issuance.

The application is compiled in free form, as there are no special forms to obtain accounts. An exemplary application will be asked by an accounting officer.

Total moments

The procedure for maintaining cash transactions is not a specific set amount that is allowed to be issued into account. The size of economic spending the organization determines independently depending on the type of their purpose.

The same applies to the terms of use of funds: Accounting establishes them in accordance with the order of the head of the organization. At the same time, if it states that the funds are issued, for example, for six months, the employee is not obliged to return them ahead of time or to make a monthly expense report.

An exception is a personal initiative, in other cases no one has the right to force a reporting person to compile an advance report before the expiration of the use of money.

Cash accountable funds issued by employees to pay for household needs, reimbursement of gasoline purchase costs or payment of travel in public transport are issued to a specific circle of persons. The list of data of employees is determined by the head of the organization and it is also approved.

Cash under the report for travel purposes is issued within the amount established at a particular enterprise. Determines the amount of the organization's management. If necessary, it can be enlarged.

The basis for issuing travel is the order of the head on the direction of the employee to the office.

If in a statement to issue an employee of an organization will not indicate the period for which he receives money, the cost of expenses will need to provide within three working days after their receipt.

Order and documents

The basis of the procedure for issuing accountable funds is to draw up an order of the higher management. Only on its basis, the accounting of the organization has the right to write off from the main account of the enterprise a negotiable amount for production costs. The order form can be downloaded on the Internet or make it in free form, an example of which also with ease to find on the Internet.

The order must contain such information:

a list of persons who believe the issuance of accountants;
staff posts;
amounts assumed to be issued under the report;
utilization of funds;
date of submission of advance reporting.

All employees who believe the issuance of money for a further report should be binding on the order and put their signatures, thereby confirming the fact that they have read the order and agree to receive funds.

Also with these persons, it is necessary to conclude a material liability agreement and only after that they can be sent to the cashier to receive cash.

What documents are needed for registration of rates?

The legislation of the Russian Federation on the conduct of cash records is established a list of documents necessary for the provision of money upon issuance under the report:

, containing the reason for issuing funds, as well as data on the initiator of the issuance and recipient (note is not needed if the initiator is the director of the enterprise);
which amounts to and assures the head;

If the funds are written off from the organization's accounting accounts related to labor orders, then one of the following documents may additionally need to receive cash:

travel certificate;
book of registration of travel officers;
working task;
power of attorney for payment of expenses on behalf of the company;
accounting book of existing powers.

Why basic goals

Substatement payments are manufactured in order to pay the cost necessary for the normal operation of the enterprise. These funds are issued both to employees of the company and contractors provided to organizations their services.

The legislation establishes a list of basic costs that the company has the right to compensate for accountable money.

So, the appointment of payment may be as follows:

payment of office trips (business trip);
housing employee at the expense of the firm;
for the purchase of commodity values;
executive expenses;
payment of works and services performed for the organization;
purchase of stationery and household accessories for the offices of the company, etc.

It is forbidden to involve accountable funds in the process of the main monetary turnover of the Organization: carry out major calculations between enterprises and private entrepreneurs. The maximum limit that the director is entitled to write down the report for operations related to the increase in fixed assets does not exceed 100 thousand rubles.

Deadlines

Mandatory condition of accounting payments - the presentation of the accounting report on the cost. It should be submitted after the expiration of the means, namely three days after its end.

The issuance of money in the account is carried out for the time that the company will indicate. Each enterprise independently determines not only the amount, but also the duration of the use of money under the report.

The fact is that the law does not provide for the specific period of return of the data. Organizations can give them, for example, both for three days and six months. For each employee, the Director itself determines the time of consideration.

Money under the report The company has the right to issue both employees consisting in their staff and contracting organizations. However, with the latter, there may be problems associated with submitting an advance report.

The fact is that there are often cases of hiring unfair contractors who know that not to be listed in the company and cannot be held with them any means, they simply do not fulfill obligations to present a report on costs, which is why problems arise in the company's accounting.

What to do in this case? To issue funds during the work of an enterprise that is not consisting in the state, follows only after the contractor signs paper liability to the company. Also, the management of the Organization for the purpose of reinsurance is entitled to make some changes to the contract, for example, to indicate that with a late submission of a report, the amount issued to the Contractor will accrue 1% for each overdue day.

In addition, issuing funds under the report, it is necessary to hold the following rules:

when transferring money to the bank card, the accountant must specify the appointment of the payment, as the accountable;
the application for funds should contain information regarding the form of issuance: cash or non-cash;
instruct an employee regarding the fact that the funds received by them cannot be transferred to other employees, otherwise, when checking, not to avoid difficulties;
not to write money without a previously compiled statement, otherwise the enterprise will threaten a fine of 50 thousand rubles;
the money spent in foreign currency should be translated into rubles.

In the latter case, an employee for a more accurate cost count must have a document confirming the exchange rate, according to which he exchanged. If there is no such document, then accounting converts currency in rubles at the current rate of the Central Bank of the Russian Federation.

Nuances of the procedure

You can issue new accountable money only after an employee's advance report for previously received funds for expenses. If the employee has unlocked debts on this fact, then writing money to him, the company will break the cash discipline, which is punishable by a fine.

With regard to the submission of the report, it is carried out in writing. The legislation provides for a special form of a form to be completed, as well as a list of mandatory documents required for presentation in order to prove the fact of the costs.

The advance report is handed over to the employee during three days from the date of the end of a business trip or the period specified in the application for issuance.

What you should remember

Require a report from the employee for the costs of the funds received, only if he received money for expenses in advance. If he spent personal money, which the company then reimbursed, issuing subsessions, then the advance report should not be filed. In this case, it is enough before issuing money to take a statement from the employee to compensate for expenses in the interests of the enterprise and documents confirming them: receipts, checks, overhead, etc.

If an employee does not present the relevant documents, then when checking the accounts will be perceived by the tax authorities, as an income and accrue NDFL.

With regard to the return of the remaining funds, then return the employee of them is entitled to any convenient way for it:

cash in cash;
on the account of the company.

However, in this case, there may be a problem with the bank itself. So, some financial institutions refuse to accept cash if the company issued them in electronic form.

To avoid this problem, listing the funds through the bank, it is not necessary to mention that this is a reported refund. It is best to indicate money as other arrivals, or by annuling a receipt order, return the balance of the funds to the employee and return the deduction of debt from wages.

Controversial moments and check

Often, when receiving and issuing subsessive means, problem points arise, to solve that need immediately and in place. Often, inexperienced accountants postpone their decision for later and discharge the need for the necessary amount that then ends with fines or dismissal.

The table below shows examples of controversial moments that arise quite often:

Situation	Decision
The employee urgently needed accountable, and the leader is not at work.	To arrange an order can deputy director or accountant, but only in the presence of a power of attorney for this procedure.
The head orally asked to allocate money to him for a further report.	The issuance of accountants is carried out exclusively if there is a written statement and director not an exception.
The employee needs the amount of more than the established limit of 100 thousand.	Make a deal is possible only in cash. If money needs to be translated into a bank card, then the limit exceeding will be considered a violation of cash registers.
Money is discharged by the Contractor from the cashier to buy building materials by.	In 2020, all persons employed under the legal civil contract are legally legally employees of the enterprise. Therefore, the issuance of accountable in this case is not a violation of the cash discipline.
In accounting insist on signing the Treaty on Material Responsibility.	If an employee consists in the state of the organization, then the signing of this contract is not mandatory. In case of no return, the debt can be kept from its wages.

Cash from the cashier

In order for the company to make the issuance of cash under the report, it must have a cashier. For this reason, accountable money can be obtained exclusively through the cashier of the trading organization, which is special for such purposes.

Any amounts issued from the cashier be it a salary or funds for the expenses of the enterprise, allocated to employees on the basis of an expenditure order, which records the following information:

employee data that has received money;
amount;
special purpose;
order number;
term of use;
date of issue.

The amount of accounting is determined by the director of the company, and it also removes the desired amount from the equivalent account of the enterprise. If there is not much money, they can be taken from the cash balance located at the checkout at the time of the employee's appeal.

Scheme for director

The issuance of accountants for the head of the company is carried out in the same manner as in the case of other employees. No features and privileges in obtaining expendable money under the report for directors law is not provided for, because they are the same employees of the company, like everyone else.

The procedure for registration, as in general cases, begins with the compilation of the order and writing the application. The only difference is that in the statement it is not necessary to write "Director LLC ...", it is enough to specify the name of the company and assure a document by signing and printing.

If the tax audit finds out the fact of issuing the directory to the directory, but the statements will not be discovered, then the firm is facing a fine of 50 thousand for violation of the legislation regarding the conduct of cash transactions.

Algorithm

To accrunet funds in the legislation, a certain order consisting of several stages was established:

checking about debts for previously issued amounts;
making a statement;
registration of the expenditure order;
wiring orders at the checkout;
check box office.

The statement is written in free form addressed to the head of the enterprise and personally an employee who will be distinguished by money. It necessarily indicates the amount of cash and the term of use.

The expenditure order is issued by the chief accountant, the cashier or the management company. Signs it as an accountant or director, depending on which of them is in the workplace.

Before issuing funds, the cashier is obliged to check the resulting consumor, and also to make sure the personality of the accounting person by requiring a passport or other document.

After the cash book is recorded about the order received and issued to the report. Responsible for this process is an accountant or chief accountant if they are not in the workplace, the record contributes.

Reflection in Accounting

All cash spending firm are reflected in the accounting report. In addition, each financial transaction has its own encoding established by the Tax Code of the Russian Federation.

So, if the accountants were issued for office or household costs, or to pay for repair work for the enterprise, then in the tax accounting report, this operation is carried out on 44-FZ - federal law related to the field of sales, services and work to ensure municipal and state needs .

Accounting wiring for the issuance of money under the report is made on the day of debiting funds from the company's total account. If the Tax Report does not specify the funds of the funds as accountable, then the FTS will take it for violation. In addition, a tax fee will be seized for obtaining this money from the reporting person.

All accounting reports of the enterprise are conducted in the program 1C, accountable funds are not an exception. In case of no return, the balance of money or the spent report on the time limits, the missing amount is reflected both on the loan - the calculation with accountable persons and the debit is shortage and loss.