All employees who receive money in the subreport are required to know how to fill out the expense report correctly. Therefore, the accountant should help in filling out the forms, and not do everything for the employee.
An expense report is prepared personally by the employee in one copy. An expense report form is completed on both sides. On the front side, you must write the name of the enterprise, department of the organization, date of filling, name, position and indicate for what purpose the funds issued to him in the sub-report were received and spent. The number of primary documents and attached sheets to the report is indicated.
In the tabular part of the form indicate the amount received, reflect the balance or cost overruns. On the reverse side, all supporting documents are listed in chronological order indicating the amount of costs. The total amount of money is summed up and a personal signature is put. The originals of all documents are attached to the form. It is more practical to stick documents on sheet A4 and number them.
In the event that there are more than the attached documents than the lines, several forms of the reverse sides of the report are applied to the expense report and the inscription “continuation of advance report No. ____ from ____, full name” is made on each top.
The accountant makes entries on the form indicating the offsetting accounts, amounts and details of cash orders, for which they are finally settled with the employee.
Next, in accounting, make a note on the verification of the report, approve the amount, set the date. The accountant and the chief accountant of the enterprise undersign, then they are submitted for approval to the head. After approval, the expense report is carried out in the accounting department, the rest of the money is paid to the cashier on an incoming cash warrant, and the amount of the overrun is given to the employee of the expenditure cash warrant or transferred to his salary project account.
An employee can write a statement himself with a request to withhold the amount of the balance from his salary, or by decision of the management this can be done if the money is not returned within a month after the settlement deadline.
Cash from the cash desk can be issued on a sub-report only to those employees with whom an employment contract has been concluded and who have reported fully for the previous amounts. First, the employee writes with his own hand a request to give him the necessary amount of money, indicates the purpose of the spending and puts a personal signature. The manager approves the amount, sets the time limits for disbursement of funds and the provision of a report, puts a date and signature. After that, the accountant has the right to issue funds in a personal report to the employee.
Donate money to outsiders. A report on the money that has been spent must be submitted within three business days after the deadline set by the manager. I will explain with examples:
1.After returning from a business trip, you need to fill out an advance report, bring travel documents, a travel certificate, travel insurance, baggage receipts, a ticket for pre-sale tickets, receipts for payment for a hotel room or an apartment rental agreement with an individual. All this - no later than three working days after the end of the trip.
2. In the case of the purchase of goods and materials for the enterprise or payment for services or lease, the receipts report shall be accompanied by receipts, purchase certificates on the market, sales contracts, KKA checks, invoices, invoices no later than three days from the date of shipment of the goods or payment for services.
3. Postage and negotiations are confirmed by receipts, invoices, paper checks.
The advance report is provided after spending the previously issued money as an advance. Destination goals can be very different:
1. household needs
2. Postage
3. travel expenses
4. notarial acts
When reimbursing employees for a trip on a business trip at their own expense, an expense report is not prepared. On the basis of the manager’s order on a business trip and reporting documents, the accounting department transfers or issues cash in full of the funds spent. No application is required from the employee.