Filling out advance report forms new. How to fill out an advance report of an accountable person

With the help of an advance report, accountable persons confirm the spent amounts that were previously issued to them in advance.

The issuance of advance amounts can be carried out only on the basis of the order of the head, indicating the list of accountable persons, the terms and purposes for which funds are issued, as well as their size. For seconded workers, the issuance of money under the report can be made on the basis of or approved by the head.

The advance report form is a two-sided unified form No. AO-1 and must be completed in one copy by both the accountable person and the accounting officer.

Completing the advance report

Documents confirming the expenses incurred by the employee must be listed on the back of the form in columns 1-6, indicating the amount of expenses for them. These documents should be numbered in accordance with the order in which they are listed in the report.

In column 1, the accountable person indicates the serial number assigned to the source document.

Columns 2 and 3 indicate, respectively, the date of preparation of the received document and its number.

Column 4 indicates the type of expense incurred (for example, office expenses).

The amount of the expense incurred is indicated in column 5 if the expense was made in rubles, or in column 6 if the expense was made in foreign currency.

The total amount of expenses of the accountable person is indicated in the "Total" line in column 5 or 6.

2) Accountant.

The advance report filled out by the employee, together with supporting documents, is submitted to the accounting department. When accepting form No. AO-1 from an accountable person, the accountant signs for the acceptance of the document for verification, indicating its number and date, the total amount of expenses and the number of attached documents confirming the expenses incurred. At the end of the receipt, the date of submission of the report is indicated, after which the accountant's receipt is transferred to the accountable person.

The accountant, after checking the correctness of paperwork and spending funds, fills in columns 7-8 on the back of the form, indicating the amount of expenses accepted for accounting, and column 9, indicating the number of accounting accounts that are debited for the amount of expenses.

Next, the accountant fills in the front side of the AO-1 form, indicating: the balance (overspending) of the previous advance, the amount of the advance received from the cash desk of the organization, the amount of funds spent, the balance or overspending of the advance amounts, accounting records of operations accounting for expenses incurred.

Information for filling in the table of accounting entries is formed from the data in column 9 of the reverse side of the advance report.

After checking the correctness of arithmetic calculations, paperwork and spending funds for their intended purpose, the document is sent for approval to the head of the organization.

After the approval of the document, the accounting department writes off the accountable funds and makes the final settlement with the accountable person.

If the advance is not used in full, then the balance is handed over by the accountable person to the cash desk of the organization for

An accounting document confirming the expenditure of funds issued to an employee in advance is listed as an advance report - a form consisting of two sides: front and back.

The form of the form is filled out by the accountable person, attaching documents confirming the expenses to the report.

The accountant, having received a set of documents, checks them and fixes them in the advance report form in the places designated for filling out by accountants.

The report should be signed by the head, write off the accountable amounts

Subsequently, the report is placed in an album of unified forms, taking into account as cash transactions reduced to a single form No. AO-1.

Advance funds are issued to employees at the enterprise if hospitality or business expenses are planned.

To issue a certain amount of money, an order from the head on accountable persons is required, which indicates a list of persons and reasons for issuing.

The accountable person is the employees who are entitled to the amount for future expenses under the report.

There are certain terms in which a person is obliged to draw up an advance report on the funds spent.

Compilation of an advance report, examples

We write an advance report using the example of sending an employee on a business trip.

The accounting department and the personnel department collect and draw up the necessary documents for a business trip:

1. confirmation of sending an employee on a business trip,
2. service assignment.
3. It is recommended to draw up an agreement on liability with an accountable person, if it is approved in the accounting policy of the organization.

Upon presentation of the order and in the presence of an account cash warrant, the accountable person is given funds from the cash desk. For certain expenses, the employee must keep supporting documents.

After the employee returns from a business trip, he needs to draw up an advance report on the same day and submit it to the accounting department.

The accountant, after checking the report, translates it into a special program and writes it off, confirms the validity of the waste.

If there is an unspent amount, the employee pays the balance to the cashier, or, otherwise, the funds may be overspent, then a refund is made to the accountable person.

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If there are shortages from the employee's last advance report, the next advance payment is prohibited for issuance.

The employee does not have the right to transfer the advance to another person

All documents must be executed in accordance with the requirements established by law (Federal Law “On Accounting”) in order to avoid claims from the tax authorities and subsequent fines.

Advance report forms are filled out only according to the unified form No. AO-1, ​​they can be downloaded from official sources on the Internet.

Instructions for completing the advance report, examples

There are several ways to fill in: using special accounting programs or an electronic file in the format (Excel), which can be downloaded from the Internet. One part is drawn up by an accountable person, and the other by an accountant.

On the first page of the report form, the employee must indicate the required details:

• company name,
• the date of the report,
• position and initials.

The purposes for which the funds were issued are indicated in the column for the purpose of the advance payment.

The reverse side indicates the entire list of supporting documents. The required columns to fill in are from 1 to 6.

The sequence of specifying the list is carried out in order, including in the report itself, indicating the documents.

Postings in the advance report: the amount of expense for each operation, the debit of the account, sub-accounts are sequentially indicated.

After specifying all the total amounts, the form is signed and decrypted. On the front side, the amounts are entered in the “spent” column, those that are indicated on the previous side in the “total” column.

After receiving the document for checking the advance report, the accountant must draw up a receipt and give it to the accountable person.

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The accountant checks the postings and the accepted amounts, the numbers of the accounts for which the debit of expenses is kept, and indicates them on the back of the form.

If overruns or balances have been identified, from a previously received or current advance payment and for their accounting operations, then the accountant puts marks on the first page of the report form.

In case of spending funds for household needs, it is recommended to fill out a separate advance report

Documents in a foreign language must be translated into Russian, in accordance with the regulation on accounting and financial reporting in the Russian Federation.

After all the necessary formalities and checks of the accountant, the advance report is submitted for approval to the head of the organization.

The head prescribes the position on the front of the form, puts a signature with a transcript and the date of approval. Only after that the report will be accepted for accounting.

Failure to comply with the deadlines for the submission of the advance report

If the advance report is not submitted on time, a violation of cash discipline is established.

To consider possible cases of non-compliance with the deadlines for submitting an advance report, you can seek help from Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

It should be noted that responsibility for the advance report is not established, but the violation is recorded. Therefore, the organization may not expect penalties from the tax authorities.

To control the allocated funds for expenses is a task set for the organization, since this is a purely internal control of the management.

In case of non-return of the amount by the accountable person, the organization has the right to write them off from the employee's salary, only there are restrictions on the amount of deduction (Article 137 of the Labor Code of the Russian Federation). If the employee does not agree with the measures of the employer, the situation is resolved through the court.

Since the director is the person responsible for all the funds of the cash desk, the debt for non-return of accountable funds may not be attributed to the employee, but to the director. And then the accountant is at a loss: what to do with the advance payment for which the director did not give a report?

Advance reports - belong to the category of primary accounting documents that are used in accounting to account for financial costs incurred by an employee of an enterprise during a business trip. Also, this document is used in case of expenditure of material resources of the enterprise by hired personnel. In this article, we propose to consider the rules for filling out an advance report.

Purpose of the document

The form in question has a unified form No. "АО-1". It should be noted that legal entities have the legal right to use independently developed forms. However, the use of papers, taking into account a unified form, is more preferable. The task of the organization's management is to create an order containing information about officials entitled to receive accountable financial resources. Until 2018, such powers could only be vested in those employees of the enterprise with whom labor agreements were concluded.

Today, it is allowed to issue accountable funds to persons with whom a civil law agreement has been concluded.

It should be mentioned that the content of the order should disclose the purpose of spending the funds received, their maximum amount and a specific period of time. In the event that an employee of the enterprise is referred on a business trip, the issuance of material resources is carried out in accordance with the order for a business trip or on the basis of a business trip sheet.

An employee who has received funds to cover the costs of the entire business trip is required to report to the accounting department. The deadline for submitting the advance report is three days after the expiration of the period fixed on the pages of the order from the management of the enterprise. This document is one of the justifications for the expediency of spending the company's financial resources, which means the need to attach documents confirming the targeted nature of the use of accountable funds.

Nuances and subtleties

In order to confirm the feasibility of using accountable amounts, the employee must fill out advance reporting. Such a document is filled out on both sides, after which it is sent to the accounting department for verification. The verified report is sent to the management of the organization for approval. According to the current draft law, this primary accounting document is filled out in a single copy.

It should be noted that the number of the advance report in OKUD (All-Russian Classification of Management Documentation) was changed in 2015. Previously, this form bore the number "0504049". On March 30, 2015, the Ministry of Finance of the Russian Federation issued an order number fifty-two, assigning a new number to this form. To date, the advance report number is OKUD "0504505". Below, you can see what the advance report form looks like according to OKUD 0504505. This document has a tear-off part that must be transferred to an employee of the enterprise after an accounting audit.

The procedure for compiling the AO-1 form

According to the current legislation, each enterprise has the full right to independently draw up the document in question. However, there is a clear regulation that provides for mandatory details that must be present in such papers. These props include:

• registration number and date of compilation;
• company name;
• the amount of funds received and spent;
• list of attachments to the main document.

Advance reporting is completed in handwritten or typewritten form (on a computer). One of the important criteria is the certification of the document by the signature of an official with the necessary authority. In the case of an electronic version of the document, a digital signature of the head is required. This type of preparation of primary documentation is allowed only if an electronic document management system is used within the enterprise.

When deciding on the issuance of an accountable amount to an employee of the enterprise, the manager must issue an appropriate order. One of the important stages of writing a report is checking the line "Advance payment assignment". This line must exactly match the wording in the order of the company's management.

Below is an advance report, a sample filling.

Posting in accounting

In the accounting book of expenses that were made by an employee of the company during the period of a business trip, accounts of settlements with employees, expense accounts and other types of documents are used. In the event that the amount is issued in the form of cash, it is necessary to make this note: “Dt sch.71 Kt sch.50”. Such marks are fixed on the basis of a correctly drawn up cash receipt.

In the event that funds are credited to the bank card of an employee of the enterprise, the following note is made in the accounting book: “Dt sch.71 Kt sch.51”. To perform such operations, an accountant needs to fill out a payment order for a financial institution. After the employee returns from a business trip, it is his responsibility to provide the accounting department with a correctly executed advance report.

Based on this sheet and the corresponding annexes, the following entries are recorded in the accounting book:

1. "Dt sch.10 Kt sch.71"- in the situation when the accountable amount was spent on the acquisition of inventories.
2. "Dt sch.41 Kt sch.71"- in case of acquisition of inventory items.
3. "Dt sch.20, 23, 25.26 Kt sch.71"- in the case of spending on the needs of structural divisions of the enterprise.
4. "Dt sch.44 Kt sch.71"- in the situation when the expenses were made by a trade enterprise.

In a situation where an employee of an enterprise has unspent funds, he needs to transfer them to the company's management. When returning to the cashier, the code is indicated: “Dt sch.50 Kt sch.71”. In case of a reverse transfer from a bank card to the bank account of the enterprise, the code is fixed: “Dt sch.51 Kt sch.71”. In the event that the accountable amount was insufficient to perform certain operations, the company compensates the employee for financial expenses. In the case of payment through the cashier, the code “Dt sch.71 Kt sch.50” is indicated, and with a bank transfer “Dt sch.71 Kt sch.51”.

In some cases, the employee cannot provide the necessary documents confirming the expediency of expenses. Such a situation may arise when the documentation is lost or the receipts cannot be provided, due to expenses for personal needs. In this case, the code number 94 is used. In the book of accounting, a mark is made “Dt sch. 71”, which reflects the lack of funds. Further, the shortfall amount is deducted from the employee's salary in accordance with the posting code "Dt sch.70 Kt sch.94".

Terms used:

1. Dt (debit)- an act of transfer of funds.
2. ct (loan)- an act of full or partial return of the accountable amount.
3. mid- check.

Supporting documentation

During the processing of expenses related to a business trip, the accountant must be based on Decree No. 749 of October 13, 2008. This document says that an employee going on a business trip must obtain a travel certificate. It should be noted that there is a regulation regarding the form of the certificate. It must indicate the terms of the business trip, as well as be signed and stamped by the company's management.

The amount of expenses is considered according to checks, tickets and receipts provided to the accounting department. Data confirming the documents are an integral part of the advance report. Upon returning from a business trip, the employee must hand over the issued certificate. After that, reports are prepared for submission to management for approval. In order to reduce the risk of claims from the tax authorities, it is necessary to approach filling out paperwork with increased responsibility. In case of an incorrectly completed report, the accountant has the right to refuse to accept documentation.

The task of the employee is to collect all cash and sales receipts, as well as other forms of strict reporting. All of the above documents are attached to an A4 paper sheet. Such actions reduce the risk of losing important appendices to the advance report. Some accountants recommend that employees make a photocopy of every document in order to reduce the risk of losing records due to ink fading. Such appendices to the report allow the company to prove the expediency of financial expenses during a business trip, during the period of audits by the tax authorities.

Subtleties of filling out the report

Considering the question of how to properly issue an advance report, it should be noted some subtleties associated with the process of sending an employee on a business trip outside the Russian Federation. In this case, there is no need to issue a travel certificate, since all the necessary dates are recorded on the pages of a foreign passport.

After an official is selected for a foreign business trip, the task of the company's management becomes the preparation of the necessary order, which records the purpose of the business trip, position, surname and initials of the employee, as well as the destination. Self-setting of daily expenses is allowed. According to statistics, daily expenses do not exceed the amount subject to personal income tax. The company pays for the flight to the destination. The task of an official sent on a business trip is to prepare documents confirming the expenses for accommodation, flight, payment of state fees and translation services.

Rules for filling out an advance report

So, let's look at an example of filling out an advance report on a business trip. On the main sheet of the form, you should indicate the name of the enterprise and department where the work of the employee who returned from a business trip is carried out. Further, the position, purpose of the trip, the registration number of the form and the date of filling out the papers are indicated.

The tabular part reflects information about the financial resources that were issued to the official. It also records the amount of the advance payment received and the financial costs incurred during the business trip. Next, a summing up is carried out, where it is revealed whether unspent funds remain. On the reverse side of the document in question, a summary of information about the primary documentation is provided, confirming the fact of the targeted nature of the existing expenses. This type of documents includes sales and cash receipts, receipts, acts and invoices. It is important to note that the data must be systematized and recorded in chronological order. After organizing the information, they are attached to the main document.

After filling in all the necessary papers, the finished reporting is transferred to the accounting department to check the appropriateness of spending the amount. The correctness of filling out the documentation is also considered. After the audit, the accountant fixes the invoices that are attached to the expense report. After that, the documents are signed by the accountable person, which is then submitted for approval to the company's management.

In the event that a person who has returned from a business trip has unspent funds, it is necessary to return the remaining amount to the cashier or accounting department. In the case of cost overruns, the company must make up for the loss of the employee. In a situation where an employee is in arrears on a previously issued advance, personal expenses are not compensated. The process of filling out such forms is quite simple, but it is necessary to take into account various nuances.

In order to avoid errors in the preparation of the document, you should consult an accountant.

Advance reporting is filled in by a person who arrived from a business trip and a representative of the accounting department. The task of the inspector is to analyze the correctness of the information provided. In addition, the employee must be issued an accounting receipt confirming the fact that the report was registered. A receipt is a tear-off part of the form, which indicates the registration code, the date of writing the report, the surname and initials of the official who received the accountable funds. Further, the amount of the accounted financial expenses and the number of additional investments to the report are indicated.

In the event that the reporting is incorrect, the accounting department retains the right to refuse to accept documents. In this situation, the official becomes the debtor of the enterprise. In case of refusal to reimburse the debt, the management of the organization has the full right to withhold the necessary funds from the employee's salary, in accordance with article one hundred and thirty-seven of the Labor Code of the Russian Federation. It should be noted that the deduction of funds is carried out with the consent of the employee. This fact must be documented. In the event that the employee refuses to cover the amount of expenses, the conflict that has arisen is resolved in court.

In contact with

Often a company has to make expenses out of cash, which is issued to strictly certain officials. In due time, they must submit a form such as an advance report, to which supporting documents are attached for the expenses they have incurred. The latter must be indicated in the application when issuing money. Consider how to fill out an advance report in the form of AO-1.

At the beginning of each year, it is desirable for the enterprise to issue an order for accountable persons, that is, persons who are allowed to receive funds for expenses for production purposes. It also defines the goals and the duration of the time during which spending is carried out.

Money can be issued on the basis of both employees of the enterprise and people attracted from outside under civil contracts. It is possible to transfer them to the accountant's card.

Pay attention! The obligation to draw up an advance report is established by the Procedure for Conducting Cashier Operations. It can not be compiled only for entrepreneurs who keep accounting in a simplified form.

This normative act strictly defines the list of directions for the issuance of funds to the account. These include the purchase of fuel, stationery, household and entertainment expenses, etc. For some transactions, only a non-cash order is provided. There is also a limit for cash settlements between companies under one contract, which is 100 thousand rubles.

The form of the advance report is established by the State Statistics Committee. Enterprises have the right to develop their own form on its basis, in accordance with the characteristics of economic activity.

An employee who has received money in a sub-report can fill it out on his own or transfer it to a responsible accountant who will automatically draw up an advance report Form AO-1 using supporting primary documents.

Based on the approved form, the employee of the enterprise will need to return the unspent money. To do this, apply.

Important! Upon returning from the seconded person must report on the amount spent within 3 working days after returning from it.

Advance report sample filling

Advance report in the form of AO-1 - front side

Let's take a closer look at how to fill out an advance report.

At the top of the form, the name of the company and its code are indicated according to the OKPO directory.

Below on the left, after the name of the document, you need to write its serial number and the date of compilation. The right part, which begins after the words "I approve", is filled in by the head of the company. There he indicates in words the total amount of the report, puts the position, signature, date of approval.

Important! It must be remembered that according to regulatory documents, a person cannot be given an account if he has not fully reported on the previous advance payment. Some tax inspectorates during the audit impose a fine for this.

After that, the form is divided into two tables, which are filled in by the accountant. On the left, the movement of funds is recorded - the balance or overspending, the amount received, the amount spent, the final balance.

In the right table, the accountant puts down the correspondence of the accounts and the amounts corresponding to them.

Below, the employee indicates how many documents he provides and how many sheets they occupy.

After verification, the accountant indicates in words and numbers its amount and signs it. The document is also certified by the chief accountant.

If the employee has a balance or overspending, you need to put down the number and date of the cash document and the amount of the transaction.

It is also necessary to fill in the tear-off part of the advance report for its registration in the journal.

Advance report in the form of AO-1 - the reverse side

This side is a table in which the accountable person enters information about the documents provided. Each of them should correspond to one line.

Column 1 contains the line number. In columns 2 and 3, the date and number of the supporting document are recorded, in column 4 - its name.

In column 5, the employee puts the amount of the document in rubles, or in column 6 - in foreign currency.

All empty columns must be crossed out. At the end of the table in the line "Total" the total amount is recorded. After filling out the accountable person certifies the correctness of the specified data with his signature.

After checking the correctness of the data and the validity of the expenses, the accountant fills in columns 7 and 8, where he puts the amount actually taken into account, and in column 9 indicates the corresponding account. In the future, the generalized data from these columns are transferred to the front side of the document.

Nuances

Under the report, you can issue amounts of more than 100 thousand rubles - this limit does not apply to settlements with employees. But the amount for any of the submitted documents should not exceed this limit.

If an employee goes on a business trip abroad, then you can give him accountable amounts in foreign currency. Her company independently exchanges at the bank. In this case, this amount is indicated at the exchange rate that was established on the date of issue.

Since 2015, it has been allowed to report to contractors. He is also obliged to provide an advance report after spending the funds. However, in this case, the column "Personnel number" is not filled in, and in the column "Position" the "contractor" is indicated.

The accountable amount can be transferred to the employee on the card. To do this, he must submit an application, and the details of the operation (date and number of the payment order) are indicated in the column “Advance payment received”.

Why do you need an advance report?

The advance report is a prerequisite for the procedure for issuing money. The employee must report the expenses made in this way.

This document refers to the mandatory reporting of the institution, and, therefore, is required to be filled out. Its main goal is complete control over financial spending in a budgetary organization. With the help of such a document, you can not only check the movement of expendable funds issued to fulfill the needs of the institution, but also write off the expenses incurred.

Deadline

In the current financial year, the deadline for submitting an advance report by an accountable person, as well as the procedure for filling it out, remained the same.

The provisions of clause 6.3.

Instructions for filling out the advance report

Instructions of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U legally establish the deadlines for submitting an advance report by an accountable person. It must be drawn up and submitted to the accounting department within 3 days of the employee's return to work.

General rules

There is no single, legally regulated formal form. An accountant can keep advance reporting in a unified form No. AO-1, ​​or independently develop a format by issuing an appropriate order.

Documentation can be kept in both paper and electronic form. If filling in the institution is provided in electronic form, then the JSC is signed by an electronic signature by each of the participants in the accountable process.

There are a number of generally accepted filling rules (Resolution of the State Statistics Committee No. 55 of 08/01/2001):

1. Reporting is generated within a three-day period from the expiration of the period for which the accountable funds were issued (it must be determined by order or instruction), the employee's return from a business trip or the employee's exit after sick leave, provided that the specified day of return of the report fell on the time of incapacity for work.
2. In case of violation of the term for the return of advance money, the employer may apply sanctions to the employee, including material ones.
3. The accountant provides full assistance to the accountable person in filling out.
4. A document filled out and executed in accordance with all the rules is signed by the head of the organization.
5. The primary documentation confirming the expenses incurred (checks, tickets, statements, invoices) is attached to the reporting.

Report form according to the unified form No. AO-1

Compilation procedure

You need to provide information:

• information about the institution, number and date of the document being drawn up;
• about the employee who received the advance payment;
• the amount of funds issued and their intended purpose;
• actual expenses (all supporting primary documents are attached).

The front part also contains data on the movement and write-off of the advance and on analytical accounts that reflect the accounting of funds in the organization. All completed information is certified by the signatures of the responsible accountant who issued the money and accepted the return of the accountable amounts under the advance report, as well as the chief accountant and the person who received the required amount for the report.

The accountant fills in a tear-off receipt confirming the verification of primary documents. After registration and separation, it remains with the accountable person.

On the reverse side, the employee enters a detailed breakdown of the costs of the report, and the responsible accounting officer indicates the amount to be accounted for and the account through which the costs will be posted.

Advance reporting is formed in a single original copy. Since it is included in the nomenclature internal document flow of the institution, it is not necessary to put a seal.

Corrections excluded! If you make blots and even more so errors, you will have to draw up a new form.

Travel report

In the event that an employee fills out in connection with a business trip, the procedure for registration remains the same. Reporting must also be submitted within three days from the moment the employee returns to the workplace, and travel (air and railway) tickets, bills for hotel services, checks will be supporting primary business trip documents. Without confirmation, only daily allowances remain.

It is drawn up in one copy and signed by all responsible persons.

A sample of filling out the advance report 2018 by an accountable person

Advance report: instructions for filling out

Most likely, each employee of a budgetary institution at least once received money under the report. The institution issues cash from the cash desk for household needs and expenses associated with business trips of its employees. For issuance from the cash desk, an account cash warrant is filled out (form N KO-2, approved by the Decree of the State Statistics Committee of Russia dated 18.08.1998 N 88). After registration, the document is signed by the head, chief accountant or authorized persons.

An institution can also transfer funds non-cash, for example, to an account opened for an employee in a bank as part of a "salary project". However, in order to avoid conflicts with inspection organizations, it is better to issue special card accounts in a bank for accountable persons.

The accountable person, in all options for issuing funds to him (for household needs, for the acquisition of material assets, when sent on a business trip, etc.), is obliged to fill out an advance report on the funds spent. According to paragraph 11 of the Procedure for conducting cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 N 40, persons who received cash on account are obliged no later than three business days after the expiration of the period for which they were issued, or from the day the return of these persons from a business trip, submit to the accounting department of the organization a report on the amounts spent and make a final settlement on them. At the same time, the period for which funds are issued for the report is determined by the head of the organization. For budgetary institutions, this period, as a rule, is determined by the rules for maintaining budgetary records approved by the higher manager, the budgetary institution itself.

The issuance of cash under the report is made only to a person who is in an employment relationship with the organization, subject to the full report of a specific accountable person on the advance payment previously issued to him. The transfer of money issued under the report by one person to another is prohibited.

So, employees who received cash under the report are obliged, no later than three working days after the expiration of the period for which they were issued, or from the day they return from a business trip, to present a report on the amounts spent to the accounting department of the enterprise and make a final settlement on them.

To account for funds issued to accountable persons, an advance report is used. Decree of the State Statistics Committee of Russia dated 01.08.2001 N 55 approved the form of an advance report (form N AO-1) for accounting for funds issued under the report for administrative and business expenses. Form N AO-1 has been applied since January 1, 2002 by legal entities of all forms of ownership, except for budgetary institutions.

The advance report form for budgetary institutions was approved by Order of the Ministry of Finance of Russia dated September 23, 2005 N 123n. Thus, for budgetary institutions, the Advance Report is used - form 0504049. This article will focus on filling out the Advance Report by budgetary institutions.

General rules for filling out an advance report

The advance report is used to account for settlements with accountable persons. The advance report form is a two-sided document. Accountable persons provide information about themselves on the front side of the expense report and fill in columns 1-6 on the reverse side of the amounts actually spent, attaching documents confirming the expenses incurred. In the accounting department, advance reports are checked for correct execution and availability of documents confirming the expenses incurred, targeted spending of funds, and columns 7-10 of the reverse side of the advance report are filled in, containing information about the expenses accepted by the accounting department for accounting. Verified advance reports are approved by the head of the institution.

Amounts paid in foreign currency are accounted for both in foreign currency and in rubles at the exchange rate of the Central Bank of the Russian Federation. The repayment of the amount of debt in foreign currency by accountable persons and the reflection of this amount in the advance report in ruble terms are carried out at the exchange rate of the Central Bank of the Russian Federation on the date of approval of the advance report by the head of the institution.

The amounts of the advance payment received are given with the indication of the date of receipt and codes of the corresponding analytical accounts of budgetary accounting.

The procedure for accepting an advance report for accounting

1. Issuance of money under the report.

The basis for the issuance of money under the report in any case is an application for the issuance of money, in which the accountable person is obliged to indicate the specific purpose of receiving the advance, the period for receiving the money. The application is sent to the head of the institution. After the appropriate approval by the head, it enters the accounting department for the issuance of money. At the same time, the accountant is obliged to check the absence of a balance on the previous advance payment (which is indicated on the application with a corresponding mark) and put down the appropriate analytical account of account 0 20800 000 "Settlements with accountable persons".

Note. In the Procedure for conducting cash transactions, which establishes the rules for issuing cash on account, there are no restrictions on the amount of amounts issued. Therefore, the organization can issue any amount under the report. However, it must be borne in mind that, taking into account the restrictions on the maximum amount of cash settlements between legal entities (100 thousand rubles), in cases where the accountable person makes, for example, the purchase of goods from a third-party organization, while acting on behalf of its enterprise, the size of one payment should not exceed the established limit.

When sending on a business trip, the basis for issuing money is the corresponding order of the head, after reading which the employee draws up an application with a preliminary calculation of the funds that he will need on a business trip.

There are also features of drawing up statements in various situations.

1. When expenses are incurred.

Upon the return of an employee from a business trip (or after the acquisition of inventory, receipt of services, etc.), he draws up an advance report in a unified form, which should be submitted to the accounting department. We remind you that this must be done no later than three days after returning from a business trip.

If less was spent than received, then the balance of unspent amounts is returned to the cashier according to the incoming cash order.

If more was spent than received, then the overspending on the advance report is issued to the employee on the expense cash warrant.

1. The accountant checks the targeted spending of funds issued to the employee.
2. The verified expense report is approved by the manager or an authorized person.

About primary documents

In accordance with Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ), all business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary documentation. Documents, the form of which is not provided for in these albums, must contain the mandatory details listed in paragraph 2 of Art. 9 of Law N 129-FZ.

Advance report

After the expiration of the established period, the employee of the organization who received the funds under the report is obliged to submit an advance report to the accounting department with all supporting documents confirming the expenses incurred.

Supporting documents attached to the advance report must meet the following basic requirements:

• supporting documents are submitted in the original;
• in form, they must comply with the accepted requirements for processing and filling out primary documents;
• according to the nature of the transactions, the connection of supporting documents with the intended purpose of the cash advance issued to the accountable person should be established.

If they do not want to return the remaining money

As we wrote above, if an employee spent less than received, then he must return the remainder of the unspent amounts to the cash desk of the institution according to a cash receipt order.

For one reason or another, an employee may delay the return of the remaining amounts, or even not return them at all. If the employee did not return the balance of unused funds to the cash desk in a timely manner, Art. 137 of the Labor Code of the Russian Federation, which provides for cases of deductions from the employee's salary to pay off his debt to the employer. In particular, deductions may be made to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip. In this case, the employer must decide on the deduction no later than one month from the date of expiration of the period established for the return of the advance, and provided that the employee does not dispute the grounds and amounts of the deduction.

The employer draws up the decision made, as a rule, in the form of an order or instruction, although there is no unified form of such an order established by regulatory legal acts. In this case, the institution must first obtain the written consent of the employee to deduct amounts from wages. The total amount of withholding must not exceed 20% of the amount of wages due to the employee (after withholding personal income tax).

Completing advance report

The advance report is drawn up in one copy by the accountable person.

On the title part of the advance report form, the accountable person indicates:

• the name of the organization that sent him on a business trip;
• structural unit (department, sector) in which the employee works;
• his surname, name and patronymic (column "Accountable person");
• position;
• appointment of an advance (acquisition of valuables, payment for services, travel expenses, etc.).

The accountant, for exercising control, indicates on the title part of the advance report form information on the issuance of money (indicates the number and date of the document on which the money was issued, and the corresponding account number) and data on the presence of a balance or overspending on the previous advance.

On the title part of the advance report form there is also a table "Accounting entry", into which the accountant transfers the amounts to be recorded from the reverse side of the advance report according to the corresponding correspondence of accounts.

At the bottom of the advance report there is a section - the accountant's receipt that the report was accepted for verification with all attached documents. The receipt indicates the last name, first name, patronymic of the accountable person, the number and date of the advance report, in words the amount of documented expenses, the number of attached documents, as well as the number of sheets in these documents. After filling out the entire report, the accountant tears off the receipt along the cut line and gives it to the accountable person.

Before filling out the reverse side of the advance report, the accountable person must systematize the primary documents (tickets, transport invoices, baggage receipts, invoices from hotels or from other persons providing accommodation and accommodation services for an individual, purchase certificates, invoices, waybills, etc.). d.). Documents must be formed in chronological order, numbered. As a rule, small documents (for example, a train ticket) must be pasted onto an A4 sheet.

The reverse side of the advance report is filled in the following order in the columns:

If the number of supporting documents exceeds the number of lines in the advance report form, the accountable person receives the second back sheet of the form, if necessary, the third, etc., report forms and draws up an advance report on several forms. At the end of the first form of the report, it is indicated: "For the end of the calculation, see the continuation (continuations N) of the advance report." At the top of the second and subsequent forms of reports, it is indicated: "Continuation of the advance report ... Full name N ...".

The completed advance report form must be signed by the accountable person.

An advance report of an accountable person that does not meet the above requirements is not accepted by the accounting department for verification and accounting. The accountable person in this case remains the debtor of the enterprise in the amount of funds received under the report until the amount of these funds is repaid.

Checking the advance report by an accountant

After receiving from the accountable person the advance report completed by him and the documents attached to it, the accountant checks such documents and the correctness of filling out the advance report. Verification is carried out:

• according to the form - the presence of all supporting documents and their annexes, filling in the details and the correctness of the advance report, the correctness of the transfer of data from the documents to the advance report, the presence of the signature of the accountable person;
• in terms of content - the compliance of the submitted documents with the purpose of the assignment received, their reliability, the presence of the details filled in them, the corresponding marks in the travel certificate, the dates of the costs to the real time of the assignment are determined;
• arithmetic check - verifies the correctness of the calculation of the total amount of funds to be repaid under this report, etc.

The completeness of the report of the accountable person on the funds received is also checked, that is, the return by this person of the balance of unspent funds.

The violations of filling out the advance report revealed by the accountant are indicated by him on the form of this document filled out by the accountable person. The accountant has the right, in case of non-compliance with the established requirements for the preparation of an advance report and documents, to return them to an accountable person for proper processing.

Reflection in budget accounting

In this section, we provide accounting entries related to the issuance of funds for the report.

1. An advance payment for a business trip was issued to the employee from the cash desk:

Debit 0 20805 560 Credit 0 20104 610;

Debit 0 20802 560 Credit 0 20104 610;

• for hotel accommodation

Debit 0 20809 560 Credit 0 20104 610.

1. The employee returned the remaining funds (unspent) issued for hotel accommodation:

Debit 0 20104 510 Credit 0 20809 660.

1. The employee was given funds from the cash desk in excess of the amounts spent (overspending) for travel:

Debit 0 20805 560 Credit 0 20104 510.

O.V. Shedina

accountant,

Consultant, Publishing House "Accountant's Advisor"

Home — Documents

Advance report: form, filling out, issuing money

Advance report form

To prepare an advance report, you can use:

• unified form (No. AO-1), approved by the Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55;
• self-developed advance report form, approved by order of the head of the travel company or an appendix to the accounting policy. This rule has been in effect since January 1, 2013 (Clause 4, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). At the same time, all the details provided for by law must be present in the independently developed document;
• electronic form. The Ministry of Finance of Russia allowed companies to store advance reports in electronic form. In this case, the advance report must be signed with a qualified electronic signature (electronic digital signature) (letter dated April 12, 2013 No. 03-03-07/12250).

The procedure for issuing funds under the report

The procedure for disbursing funds against a report is determined by Clause 4.4 of the Regulations on the Procedure for Conducting Cash Transactions with Banknotes and Coins of the Bank of Russia on the Territory of the Russian Federation (approved by the Bank of Russia on October 12, 2011 No. 373-P).

In accordance with the said Regulations, the issuance of cash to an employee for expenses related to the activities of a legal entity, an individual entrepreneur, is carried out according to an expense cash warrant on the basis of a written application of an accountable person. The application is drawn up in any form and contains the head's handwritten inscription on the amount of cash and the period for which cash is issued, the head's signature and date.

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued for the report, or from the day of starting work, to present to the chief accountant or accountant (and in their absence, to the manager) an advance report with attached supporting documents. Checking the advance report by the chief accountant or accountant (manager), its approval by the head and the final settlement of the advance report are carried out within the time period established by the head.

The issuance of cash under the report is carried out subject to the full repayment by the accountable person of the debt for the amount of cash previously received under the report.

If the employee spent less money than he was given, that is, there is a balance according to the advance report, then he must return the unspent funds to the cash desk on the next business day after the deadline (indicated in the application) or on the day he returns to work after a business trip.

If the employee spent more money than he was given under the report, that is, the expense report reflects the overspending, then after the approval of the expense report by the manager, the overspending is returned to the employee according to the cash order, the details of which are entered in the expense report.

Based on the data of the approved advance report, the accounting department writes off the accountable amounts of money.

Completing the advance report

The advance report is drawn up in one copy by the accountable person and the accounting officer.

On the front side of the advance report, the following must be indicated: the name of the company (entrepreneur), subdivision, the name of the employee, his position and the purpose of the advance.

On the reverse side of the form, the accountable person writes down the number, date, name and list of documents confirming the expenses incurred (receipts, transport documents, KKM checks, sales receipts, travel certificates and other supporting documents). The amounts of expenses incurred are reflected in column 5. If the money was issued in foreign currency (for business trips abroad), then in column 6 the employee also reflects the amount of currency. The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.

If the documents are in a foreign language, then their line-by-line translation into Russian is required (clause 9 of the Regulation on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

Such a translation can be made both by a professional translator and by specialists of the travel agency itself (letter of the Ministry of Finance of Russia dated March 20, 2006 No. 03-02-07 / 1-66).

The accounting department of the travel agency checks the intended use of funds, the availability of supporting documents confirming the expenses incurred, the correctness of their registration and calculation of amounts.

In columns 7-8 (back side of the form) indicate the amount of expenses accepted for accounting.

Accounts (sub-accounts) that are debited for these amounts are indicated in column 9.

Errors in the preparation of advance reports

If the expense report is incorrectly drawn up, a situation may arise when the tax authorities will not accept the expenses indicated in it.

Let's take a look at the most common mistakes.

1. The advance report is not approved by the head of the company.

In accordance with subparagraph 5 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation, the date of non-operating and other expenses is recognized as the date of approval of the advance report. Thus, if the advance report is not approved by the head, then the recognition of the expense on it is controversial.

2. Absence of obligatory requisites for self-development of the advance report form.

As mentioned earlier, from January 1, 2013, the documentation of settlements with accountable persons can be carried out on the basis of independently developed forms if they contain the mandatory details established by paragraph 2 of Article 9 of Law No. 402-FZ.

How to fill out an advance report

Thus, the presence of mandatory details refers to documentary evidence of expenses. In accordance with Article 252 of the Tax Code of the Russian Federation, reasonable and documented costs incurred (incurred) by the taxpayer are recognized as expenses. The same requirement (presence of mandatory details) applies to the primary documents attached to the advance report, which confirm the expenses incurred.

3. The absence of the names of goods in cash and sales receipts.

It often happens when the accountable person applies only a cash receipt (sales receipt, invoice is missing) with the total amount of expenses. According to the tax authorities, in the absence of cash and sales receipts indicating the name of the goods, such amounts cannot be considered a reasonable expense.

4. Absence of corroborative documents when applying the "simplification" with the object of taxation "income".

In the letter of the Ministry of Finance of Russia dated October 30, 2013 No. 03-11-11 / 46198, the regulatory authorities report the following.

Despite the fact that expenses are not taken into account when determining the tax base for organizations and individual entrepreneurs using the simplified taxation system with the object “income”, the current procedure for conducting cash transactions remains (clause 4 of article 346.11 of the Tax Code of the Russian Federation).

The accountable person is obliged, within a period not exceeding three working days after the date of expiration of the period for which the cash was issued for the report, or from the date of going to work, to present to the chief accountant or accountant (and in their absence, to the manager) an advance report with attached supporting documents . Based on this, organizations or individual entrepreneurs using the simplified taxation system with an object in the form of income must draw up advance reports and documents confirming expenses in the generally established manner.