An expense report is a document that confirms the expenditure of funds issued to accountable employees. It is drawn up by the recipient of the money and provided to the accounting department for verification. After that, the expense report is submitted to the manager for approval. The expenses reflected in the document are subject to write-off in the manner established by the PBU. Let us further consider the features and sample filling in the advance report.
Disbursement of funds
Cash receipt by an accountable employee is carried out at the cash desk of the enterprise. The basis for this is an expense order. It should indicate the purpose of the funds.
The head of the enterprise issues an order stating the list of employees entitled to receive funds for household needs. In the same local act, time limits are established for which amounts can be issued.
Filing an expense report
This document is submitted to the accounting department within three days from the end of the period for which funds were issued. The form is handed over with the documents confirming the spending of money. In this case, the employee calculates the cost and balance of funds.
Sample expense report: front
The document is provided in one copy.
If you take any sample expense report, you can see that it is filled on both sides. On the front of the accountable employee indicates:
- Document Number.
- Date of filling in the expense report.
- F. I. O., position and department in which he works.
- Personnel number (if available).
- Advance appointment.
In the left part on the same side it is necessary to fill in the table. It provides data on the previous advance, funds received at present, the amount of expenses, cost overruns and balance.
Back side
The reverse part of the sample expense report is intended to indicate a list of documents confirming the costs. They may include:
- Travel certificate.
- Checks KKM.
- Receipts.
- Commodity, transport consignment notes.
- Invoices, etc.
The accountable employee also indicates the amount of expenses for the documents. The numbering of securities attached to the report is carried out in the order they are indicated on the form.
Nuance
On the front side there is line 1a, and on the reverse side - 6 and 8. In the expense report, these fields are filled in if the funds were issued to the accountable person in foreign currency. For example, an employee was sent on a business trip abroad.
Recommendations for an accountant
The specialist first fills the front side of the form. First of all, in the table “Accounting record” it is necessary to enter information on the numbers of offsetting accounts and amounts.
The back of the form reflects the expenses accepted for accounting. In the expense report, this information is entered in columns 7 and 8. In addition, the accounts (sub-accounts) are indicated for the debit of which the costs are posted (column 9).
After that, supporting documents are drawn up, the correctness of the design of the form and targeted spending of funds is checked. Having completed all the procedures, the accountant puts a mark on the report. He indicates that the document has been verified and the amount of expenses has been approved (it is written in numbers and in words).
On the front side, a receipt is also filled out, which is transmitted to the accountable employee.
On the form should be the signature of the person checking the document and Ch. accountants with transcripts.
If necessary, the report form contains information on the amounts of the balance or overspending, details of the documents (orders) for which the final settlement will be carried out.
Approval by manager and write-offs
The verified report is submitted to the director of the organization. He must sign it. To do this, in the upper part on the front side of the document there is a corresponding column. Signing the form can be done not only by the manager, but also by another authorized employee. After approval, the report is accepted for debit.
The rest of the advance is due at the cash desk of the enterprise.
Bans
If the accountable person is in arrears on previously made advances, the issuance of funds is not allowed. In addition, it is forbidden to transfer money received by employees to third parties.
Storage time
They are established by law. Different documents have their own storage periods. As a rule, enterprises choose the maximum period.
Based on sub. 8 1 of paragraph 23 of the article of the Tax Code, tax and accounting papers and other certificates must be stored for at least 4 years. Clause 4 283 of the Code provides a 10-year period for documents confirming losses. It is worth saying that information about expenses is used by organizations to reduce the taxable base.
In Federal Law No. 402 it is established that the initial documentation must be stored for at least 5 years from the date of completion of the reporting period.
Work in "1C"
An advance report is usually issued on a computer. To do this, you can use the program Exel or "1C". The latter is used in most enterprises. Let's consider briefly the design scheme in "1C".
To work, you need to open the document "expense report". It is created from the tab "Production" or "Cashier". In the menu, select the desired item.
After that the documentation log will open. Data on all reports is stored here. To create a new document, click on the "Add" button. Next you need to select "Individual".
After that, the necessary type of document is selected. For example, "Disbursement of funds at cash desks for cash settlement services". Next, the order log will open . Here you select the desired document.
The tabular part reflects the information present in the orders.
After that, the second tab is filled. Here you need to specify the products purchased by an accountable employee. For example, it can be forms. By clicking on the "+", you can add a new position.
If returnable packaging was used during the acquisition, this information must be reflected in the appropriate box.
When posting materials and goods using mid. 631 uses the "Payment" tab. The column "Other" reflects information on additional costs. For example, it may be the cost of fuels and lubricants, the use of the Internet, etc.
To display the document on paper, you need to click on the "Print" button.