In the economic life of an enterprise, it is often necessary to give cash to an employee to carry out certain actions in the interests of and on behalf of the employer with a subsequent report. Most often, employees are advanced for the following purposes:
- Business trips.
- Acquisition of inventory for cash.
- Settlement in cash under paid services contracts concluded on behalf of the employer.
Upon completion of the assignment, the employee submits an advance report to the accountant, who will make the necessary entries.
How to issue money to an employee in a report
In order to correctly issue a cash payment in a sub-report, you must strictly follow Bank of Russia Ordinance 3210-U “On the Procedure for Cash Operations”. It is necessary to pay attention to the following points:
- In paragraph 6.3 it is said that money is given to an employee, which means that the recipient can only be a person who is officially employed at this enterprise.
- Issuance is made on the basis of the application of the recipient or the order of management, on which there is an indication of the amount of the advance, and for how long it is issued.
- Not later than 3 working days from the end of the period for which the money was given, the employee must submit a report to the accounting department, the time for further verification and processing is governed by the accounting policy regulation.
If the expiration of the period indicated in the application or order occurred during the employee’s illness or absence due to another valid, documented reason, the three-day period shall be counted from the day of going to work.
Preparation of an expense report
For the preparation of the advance report, the AO-1 form is provided, the code for OKUD is 0302001. On the front side, the accountable person shall fill out:
- name of company;
- structural subdivision;
- surname and initials;
- profession;
- appointment of advance.
Then, the left tab indicates the balance or overspending of previous advance reports, the amount received from the cash desk, the amount spent on the acquisition of goods and materials, and the balance or overspending of the current report is calculated. It should be noted that, according to the old Procedure for conducting cash transactions, it was forbidden to issue money to the employee in the report if there was a balance on previously issued advances, but there was no such requirement in the current document.
In the right table of the expense report, the accounting department fills in the entries reflecting the payment of money from the cash desk:
| Debit | Credit | Note |
| 71 | fifty | Cash paid out to the cash desk |
On the reverse side of the report data of all documents confirming expenses are filled in:
The accountable person fills in the amount according to the document, and the accounting employee accepted for accounting must fill out.
Purchase Report
Supporting documents for the report on the acquisition of goods and materials are invoices, invoices, cash register receipts, sales receipts, receipts for credit orders, and strict reporting documents. On the second page of the expense report, accounting entries will be made on the credit of account 71, only correspondence on debit is signed:
| Debit | Credit | Contents of operation |
| 10.1 | 71 | The acquisition of raw materials |
| 10.3 | 71 | Purchase of fuels and lubricants |
| 10.5 | 71 | Spare Parts Purchase |
| 41 | 71 | Purchase of goods |
Having completed its part, the accountable person signs and transmits the report to the accountant, who must fill out a receipt at the bottom of the first page, indicating how many documents, on how many sheets and how much he accepted. By signing and cutting off the receipt, the accountant transfers it to the accountable person.
Cash payment under service agreements
When writing out an expense warrant for receiving funds in a subreport, you need to remember that there is no legislative maximum amount to be disbursed, there are still restrictions. In the Instructions "On the implementation of cash settlements" No. 3073-U, the maximum amount of cash settlements between legal entities under one agreement of 100,000 rubles is determined. If payment is made in parts, or extended over a long period, it does not matter. Over 100 000 rub. cash cannot be paid.
Another nuance: if on business trips, goods and materials, service contracts, cash received in the form of revenue can be issued, then you will have to get money from a bank account to pay for a room rental contract, pay and repay loans, and deal with securities. Supporting documents for the payment of contracts are acts of work performed, checks of cash registers, receipts for a receipt order. Posting to the expense report will be as follows:
| Debit | Credit | Contents of operation |
| 60 | 71 | Payment was made to the contractor for the services provided. |
How to report on the use of per diems on a business trip
Business trips are an integral part of entrepreneurial activity. Departures of employees for the conclusion of contracts, acceptance of goods, to separate units require proper registration and reflection in accounting. Business trips are made out on the basis of a written decision of the head. A travel certificate is not necessary, you can confirm the number of days of stay by order, travel tickets, residence documents.
The amount of per diem is determined in the "Regulation on business trips", which is an annex to the collective agreement. The tax code does not limit the upper limit of per diem, but we must remember that the amount of per diem in excess of 700 rubles. on business trips in Russia and 2500 rubles. in foreign business trips taxed with personal income tax, and from 2017 and insurance premiums.
In the expense report on a business trip, the postings depend on what goals she pursued:
| Debit | Credit | Contents of operation |
| 20 | 71 | Travel expenses related to the main production activities |
| 44 | 71 | Travel expenses associated with the main activities of a trading company |
| 28 | 71 | Travel expenses associated with accompanying defective products |
Business trip report
Travel expenses on a business trip are confirmed by travel documents for all types of transport: airplane, train, bus, motor ship or boat, except for a taxi. Includes the cost of booking, baggage.
It is also allowed to reimburse costs to the employee who went on a business trip by personal transport. In this case, the confirmation of expenses will be the checks of gas stations, a certificate of fuel consumption rate, TCP, a certificate of distance to the purpose of the trip and vice versa. If all documents have been accepted and the expense report has been approved, the postings are similar to those for the per diem.
We draw up a report on accommodation on a business trip
Accommodation on a business trip can be paid in two ways: according to actual expenses and in a fixed amount. The payment method is fixed in the Regulation on business trips, if the second option is chosen, the amount for accommodation for one day is established. In the first case, you will have to provide hotel bills, KKM checks or certificates that the institution works without a cash register. Posting to the expense report is the same as per diem.
Formation of advance account transactions in 1C
The 1C program in the latest version has a very convenient algorithm for reflecting an advance report. At the time of issuing money from the cash desk, an accounting officer generates an “Advance Report” document, selecting an employee from the list of counterparties and filling out the line “Advance appointment”. In the debit order for account 71 on the debit, it is required to fill in the “Advance Report” subconto, the accountant selects the document created for the employee and fixes it in the debit order. In the document "Advance report", the function "Obtaining an advance" is selected and the expense order is attached.
If material assets were acquired, on the basis of the invoice provided, the document “Goods receipt on account 71” is created. This document is likewise linked to the expense report, and in this section you can select this receipt of materials. Thus, the report is tied to and reflects both the receipt of money and the capitalization of acquired goods and materials, it remains to print the form in which the boo will be reflected. postings on the expense report and all data on the employee: the presence of debt or overspending.
Work in the 1C program allows you to generate a report, as of any date, on employees' debts issued in advance, distribution of travel expenses by structural units. This is important for making management decisions.