The expense report is the primary document in the accounting office work. Its main purpose is to confirm the amount spent by the accountable person.
Bilateral unified form No. AO-1 - a single form for each legal entity of any form of ownership. An exception is only state employees who have been using the special form “0504049” since 2002.
The obligation to prepare an advance report falls on each employee who received money for a business trip or purchase of any material or goods (for example, office supplies or food products).
Business employee expense report
How to draw up an expense report, if the employee was sent by the organization to carry out any task in another city?
A business trip is an employee’s trip in order to perform their duties outside the company’s location. She never does without expenses that are compensated to the employee in accordance with applicable law.
Travel expenses include:
- Round trip, but only if the employee has tickets.
- Rental of housing (checks or receipts are required to be presented).
- Additional expenses included in the per diem.
- Telephone calls, mail, currency exchange, transit and commission fees, baggage ticket and any other event, without which the main purpose of the trip will not be achieved.
All of the above costs must be documented. If we talk about per diem, then their size is usually specified in the order or in the provision on business trips, published at each enterprise. The amount may vary depending on where the employee went: within the region, to another constituent entity of the Russian Federation, or abroad.
The legislation does not establish a maximum daily allowance, but if their value inside the country exceeds 700 rubles, and outside it - 2500 rubles, then they must be taxed with personal income tax. Problems with how to properly prepare an expense report after returning from a business trip should not arise. The deadline for submitting a document is no more than three days from the moment of arrival. If the reporting amount was not completely spent, then the difference must be returned to the cashier by means of a cash receipt, but if, on the contrary, there was an overspending, then the employee is compensated with everything using a cash register.
What are the consequences of an incorrectly prepared expense report?
An employee must correctly draw up an advance report on a business trip within three days, otherwise the regulatory body may consider this amount as income for which personal income tax and insurance premiums should be charged.
By the way, the adoption of the new version of Law No. 290- dated July 3, 2016 introduces some adjustments, for example, a serious fine for providing an improper check. It is also planned to start using special bank cards that meet the international standards of Visa and MasterCard for payment of travel expenses.
General rules
How to draw up an expense report? You just need to observe each of the following points:
1. The report must be prepared no later than three business days from the moment that:
- the time period specified by employees in the application for the issue of cash has expired;
- the employee went to work if the expiration of the period for which the money was issued was due to a vacation or illness;
- the employee returned from a business trip.
2. To prepare the report, use the unified form No. AO-1 or the form adopted by the enterprise.
3. An employee, together with an accountant who knows how to draw up advance reports correctly (an example is clearly available in the program used), must fill out a document.
4. The head is responsible for the approval of the reporting paper.
5. Any advance document must be accompanied by checks, invoices, tickets and other papers that confirm that the person actually spent the accountable funds.
Filling order
How to draw up an expense report?
The first or front part must be completed by an accountant. You can’t do without specifying the details of the document (number and date), information about the company and accountable persons, the amount of the advance payment issued, and summary information: funds spent and accounting accounts, on the basis of which you can judge the movement and write-off. In addition, an overrun or a returned unused advance should be indicated here.
The second part is a tear-off receipt that the expense report has been accepted for verification. After filling, the accountant must cut it and give it to an accountable employee.
The third part (the reverse side of the AO-1 form) must be completed collectively. The task of the accountable employee is to reflect the details and attach each correctly executed sales receipt for the advance report. The accountant will have to fill in the amount and the account, which will reflect the spent money.
The document must be signed by the employee, accountant and chief accountant. Only after this can the head approve it.
Reasonable overspending
How to draw up an overrun on an expense report? First you need to make sure its validity:
- spending of funds higher than allocated required the execution of tasks on behalf of the authorities;
- the employee has confirmation papers.
If at least one condition is not met, then the amount of money is not refundable.
Cash overrun compensation procedure
In the event of an overrun of funds, the accountant raises the question: expense report - how to draw it up correctly. A sample of an account cash warrant of form No. KO-2 can easily be found on the vast expanses of the Internet. The details of this document must be indicated in the report - the line "Cost overrun issued on a cash warrant".
The term for compensation of funds overspended by an employee is not established by law. Therefore, if the accountant did not immediately indicate the information about the expense order in the expense report, this will not entail any penalties.
Compensation terms for salary card overruns
At present, almost all organizations transfer salaries to employees on a bank card. Is it possible to return the amount spent on the expense report to the employee in the same way?
Legislation does not have a clear answer. The document itself involves only one form of reimbursement of the overspended reporting amount - cash.
In 2006, the Central Bank of Russia shared the same opinion in its letter No. 36-3 / 2408. At the same time, his own letter, but dated December 24, 2008 No. 14-27 / 513, contains information about the question: is it possible to use a bank card to calculate the accountable amount is not the competence of the Central Bank. That network enterprise must independently deal with its problems in this case. And so that the supervisory authority does not have unnecessary questions, it is recommended to use the cash register.
How to compensate for an employee’s personal money?
An employee of the organization can go to acquire the necessary goods (works, services) at his own expense. In this case, there is no need to fill out an expense report. How to draw up the above actions?
A statement and confirming the purchase of documents (cash receipts, invoices, strict reporting forms, travel documents, etc.) will be quite enough.
Preparation of an advance report in 1C
Each accountant should be familiar with a document such as an expense report. How to issue in 1C? The location of the document in the program is the “Bank and cash desk” section.
In the created window, you should first specify information about the organization and accountable persons. The “Add” button will make the table available, in which it is necessary to reflect all the information on the issued funds.
There are three types of advance payments:
- Cash documents. This takes into account air and train tickets, tickets, postage stamps and more.
- Cash. The main purpose of the document is to write off cash.
- Payment account. The document is necessary in order to take into account the debiting of the non-cash amount from the current account of the company.
In order to generate information on cash withdrawal, you need to start by creating a new expenditure cash order. After filling out the document, it should be printed out and handed over to the accountable person, so that the latter fills in the line on receipt of funds and signs it. Only then can you save and post the document.
Information on goods and materials purchased by an accountable person should be indicated in the tabular part of an expendable cash warrant. If the purchase of goods was accompanied by the issuance of an invoice, then it is necessary to put the SF flag, select the Supplier and fill in its details.
The section "Returnable packaging" requires filling in the information about the packaging that the Supplier is waiting for back.
The “Payment” section records the amounts paid to the supplier for previously purchased goods. The advance paid is reflected by posting D 60.02 To 71.01.
The “Other” tab is intended to account for other expenses of the accountable person (business trip, travel, fuel expenses, etc.).