Business trip expense report. Expense report form

To account for funds that are issued to employees of the organization during trips or for other needs, a special form is used. It is called a “ business trip expense report ”. This document is a confirmation of the use of money. The basis for the issuance of funds is the order of the head. In this article you will find a sample of an expense report on a business trip, you will learn the rules for submitting a form.

Workflow

To be sent on a business trip it is necessary to issue:

• order;
• job assignment;
• certificate.

Upon return, you must submit a report on the performance of the job.

The employee must always keep a travel certificate with him. At each point, notes are made in it about the time of arrival and departure. According to Art. 168 of the Labor Code of the Russian Federation, the employer must reimburse the employee for such expenses: travel, rental, per diem, other expenses, which were agreed with the management.

Usually money is given to the employee before leaving. In accordance with the Regulation on conducting cash transactions in the territory of the Russian Federation, this operation is executed by a cash warrant (CSC) on the basis of an application from an employee, which indicates the amount and terms. Funds are provided: cash from the cash desk, bank check, corporate card, money transfer.

Decor

Since 2002, legal entities of all forms of ownership have been using special form No. AO-1. An advance report on a business trip, the form of which can be taken in the accounting department of an enterprise, is filled out in one copy within three days from the moment of return. He is handed over to the financial department for verification.

On the front side the following data is indicated:

• Name of the organization;
• document number and date;
• name of the unit;
• F. I. O. employee, his position;
• purpose of funds: huzhudu, business trip, acquisition of materials, etc .;
• The table declares data on the previous advance, if any. It also indicates the amount disbursed, the part spent, the balance of the funds or the cost overrun (in rubles and kopecks).
  

The expense report form is filled in from both sides. On the back there is a list of documents that confirm expenses (checks, tickets, receipts, etc.), their numbers and dates, and the amount of expenses. Below, under the table, the person accountable must put his signature.

Accounting notes

After receiving the form, the financial officer must fill in the following details:

• “Accounting record” - postings with the numbers of sub-accounts on which the spent amounts are reflected;
• composition of applications - the number of documents submitted;
• the approved amount of money spent is fixed and the chief accountant signs;
• balance paid or overspending;
• number and date of FFP or RKO;
• under the cut line is a receipt on the acceptance of documents for verification. Here, the accountant records the initials of the employee, the number and date of the report, the amount spent (in words), the number of documents submitted.

A completed expense report on a business trip is submitted for approval to the head of the organization.

Upon returning from a business trip, the employee must return:

• certificate;
• job assignment;
• expense report on a trip with documents that confirm expenses.

If a card was used, then it is necessary to attach checks from ATMs. In the case of a business trip abroad, the employee must provide copies of the passport and pages marked with the date of border crossing.

A trip report, an example of which will be presented later, is submitted to the manager for approval. The unspent part of the funds is returned to the cash desk immediately or deducted from the salary. The maximum amount is limited to 20% of the income level, in rare cases - 50%.

Entering data into the program "1C Accounting"

Based on the completed and approved advance report, the program generates postings on the use of funds. To do this, a document of the same name is provided, which opens through the Cashier menu on the toolbar.

In the journal you need to create a new form by clicking on the "Add" button. The following details are filled in it:

• "Phys. person ”- F. I. O. employee.
• “Appointment” - “travel expenses”.
• On the “Advances” tab of the tabular part of the document indicates the number of cash accounts for which funds were issued.
• In the lower part of the window, the “Application” field indicates the number of documents submitted.
• On the tab “Other” the expenses are indicated, which are indicated in the document “Trip Report”.

Example

Ticket for travel number 8956 from 03/20/14 - 2500 rubles. without VAT.

A receipt for accommodation No. 1245 dated 03/20/14 - 2400 rubles. without VAT.

Reference calculation (per diem) - 600 rubles. without VAT.

After holding the document, the following transactions should be formed: DT 26 KT 71.01.

Per diem

This is a separate part of the expenses that is not documented. Money is issued for the employee’s own needs. The size of the per diem is the same for all settlements. According to the law, the maximum daily allowance that is not subject to personal income tax is 700 rubles. Amounts in excess of this figure must be taxed at a rate of 13%. The amount of per diem for overseas trips depends on the country of destination. The calculation is made on calendar days, including weekends and holidays, travel time. Payment can be made in cash based on the application of the employee or by bank transfer. The second option is used more often. But when transferring such amounts to “salary” cards, tax risks may arise that are associated with the re-qualification of funds. In order not to cause conflicts, the organization should reflect in the accounting policy the possibility of transferring money to any details of employees. Otherwise, government agencies may charge additional personal income tax on them, insurance premiums, as well as fines and penalties.

A few words about foreign business trips. The organization can issue money to the employee in cash in rubles, foreign currency or transfer it to a card. The size of the per diem is determined by the collective agreement or local legal acts. The period of stay on a business trip is calculated by the marks in the passport. In the event of a forced delay on the way, the per diem is paid by decision of the management.

Business Trip Advance Report Example

Business name
EDRPO number

Advance Report No. 10 of 04/01/2015

Individual: Ivanov A.A. Department: Workshop Position: Electrician

Appointment: huzhuda

Report on the use of funds provided for business trip No. __-______
or under report No. RKO -15 of 04/19/2015 the amount of 500 rubles. 00 kopecks

Report checked:
Total received: 500 rubles. 00 kopecks

Total returned to approval: 0 rub. 00 kopecks

(filled out by an accountant)

Total received: 500 rubles.

Spent 500 rubles. 00 kopecks

Balance: 0.00 rub.

Report confirmed in the amount of: 500 rubles. 00 kopecks

Cost overrun: 0 rubles 00 kopecks.

Application: 1 documents

1. check No. 1245 of 04/20/2015.

The entered balance in the amount of ___________ is drawn up by PKO No. ____ dated _____.
Cost overrun issued: CSC No. ___ of ____.

Date Signature

This completes the expense report form. All expenses are fixed taking into account cents.

Conclusion

The expense report on a business trip confirms the use of funds by employees. The form indicates: by whom, when and how much money has been spent. All checks and receipts that confirm the use of money are attached to it. The form is handed over to the accounting department, and then to the head of the organization.