How to correctly write an application for the issuance of money report

Issuance of accountable amounts

The general procedure for issuing funds for reporting is established in clause 6.3 of Procedure No. 3210-U. Therefore, an organization can issue accountable funds in the following ways:

• cash from the cash register;
• by cashless transfer to a bank card (see Letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-11-11/42288).

Cash can be issued to employees with whom an employment contract or a civil law contract has been concluded (see Letter of the Central Bank of the Russian Federation dated October 2, 2014 No. 29-R-R-6/7859).

IMPORTANT!

Immediately before issuing funds to an employee of the enterprise's accounting department, it is necessary to check whether the employee has any debt on previously issued advances. If there is no such information (the employee has not reported on previously issued funds), he does not have the right to receive other accountable amounts (paragraph 3, clause 6.3 of Order No. 3210-U).

Concept of working with AO-1

In order for an advance report in Form N AO-1 to be accepted for subsequent accounting as a financial document confirming the costs of business activities, a number of requirements and conditions for the main criteria for working with the document must be met.

Formation and submission of an advance report: who?

A person who, in accordance with the norms of Directive No. 3210-U, may be allowed to generate and submit a report on advance payments may be:

• full-time employee of the company,
• an individual who is in a relationship with an enterprise regulated by the terms of a contract or for the provision of services (equated to full-time employees, which is stipulated by the letter of the Central Bank of Russia No. 29-Р-Р-6/7859 dated 02.10.14),

to whom cash was previously issued from the company's cash register.

The issuance of money will be reported to: to whom?

Legislative norms do not establish a strict list of persons authorized to receive cash at the cash register. This function is left at the discretion of the owner and is formalized by an internal order.

To optimize the internal accounting and reporting system, the owner, under the terms of the LNA (enterprise order, order, instruction), is authorized to provide for the circle of persons who can draw up and submit Form OA-1 - an advance report on the costs of funds for various types of business needs.

Advance report

The 2021 advance report form remains unchanged. Do not forget that supporting documents must be attached to the advance report.

The law does not contain requirements for the mandatory use of unified forms of primary accounting documents. At the same time, each fact of economic life is subject to registration with a primary accounting document, which is determined by clause 1 of Art. 9 of Law No. 402-FZ. Organizations have the right to choose:

• independently develop report forms;
• use the unified form No. AO-1 (approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55).

An advance report in form No. AO-1 in Excel spreadsheet format is available for free at the end of the article, and an example of filling is shown in the figure below.

IMPORTANT!

All used primary documents must be approved in the accounting policy (Law No. 402-FZ, clause 4 of PBU 1/2008 “Accounting Policy of the Organization”).

After receiving the funds, the accountable person is obliged, within a period not exceeding three working days after the expiration date for which the funds were issued for the report, or from the date of return to work, to submit an advance report with attached supporting documents (clause 6.3 of Instruction No. 3210- U) to the accounting department. If the advance report is not drawn up in a timely manner, then this is a violation of cash discipline (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

AO-1 statement

It should be borne in mind that employees who do not have the skills to handle documents on accountable payments may be involved in working with the document, therefore, for the advance report, form AO-1, ​​a sample of filling out should be in the public domain - on the board with sample documents.

Time frame: within what time is the accountable person required to form and submit AO-1?

The employee must submit AO-1 about the amount spent, supporting financial documents attached to it, as well as the balance of the advance amount (if any) no later than 3 working days:

• from the end of the reporting period,
• from the first day off after the end of the business trip (if the expense order indicates the purpose of the advance payment - “travel expenses”).

Review and approval of AO-1: within what time frame?

After the accountable person prepares and submits the report, it must be checked and approved within the time limits established by the enterprise’s internal regulations, which are issued and approved at the beginning of each financial year.

To generate a report, an employee can obtain a form from the cashier or in the accounting department (if the enterprise uses the arbitrary standard AO-1) or can, if the enterprise uses the unified form AO-1, ​​at the end of the article, and fill it out in the prescribed form.

After passing AO-1, ​​the document is checked and approved by the manager. Based on the approved report, a final cash settlement must be made with the employee - return of the balance or payment of the overspent amount, if such is recognized by the manager as objective.

Data reflected in the report

An employee who previously received an advance report under cash settlement services fills out a free or unified form AO-1 advance report, which must reflect:

• the amount given to the employee from the cash register;
• the total amount of actual funds spent;
• amount of balance or overspending.

If there is a discrepancy between the amount of the advance and the funds spent, the form in the postings section is filled out as follows:

Filling procedure

Let's look at how to fill out an advance report (see sample for 2020 below). For example, the unified form AO-1 “Advance report” is suitable.

The reporting person enters data in the following fields.

Filling out the front side of form No. AO-1:

• name of the organization that issued funds on account;
• Date of preparation;
• structural subdivision;
• details of the accountable person: full name, position, tab. number;
• purpose of the advance, for example: travel expenses, household expenses. needs, etc.;
• at the bottom you should indicate the number of attached supporting documents.

Filling out the reverse side of form No. AO-1:

• all details of the supporting document(s) confirming the expenses incurred;
• the amount of expenses incurred is reflected in the column “Amount of expenses according to the report.”

An employee of the financial or accounting service checks the fields filled in by the accountable person and additionally fills in the following fields:

• number;
• information about funds issued, broken down by amount: previous advances (balance or overexpenditure); issued from the cash desk for current expenses (for reference indicating currencies);
• “spent” - the approved amount should be indicated;
• “remaining/overexpenditure”—the amount of remaining funds is calculated;
• “accounting entry” - must contain entries that will be posted upon approval of the report.

After checking the correctness of filling out the document, accuracy, as well as the intended use of the issued funds, the form is sent for approval to the head of the organization.

After approval of the expense report, on its reverse side the amounts are indicated in the column “Amount of expense accepted for accounting” indicating the accounting accounts to which the expenses of the accountable person will be attributed. The advance report and the entries on it must correspond to the entries made in the accounting registers. Next, final settlements are made with the accountable person.

The detached part of the advance report is returned to the employee. This counterfoil is proof of reporting on accountable funds.

Sample filling AO-1

Sample of filling out an advance report in 2018

Let's look at how to fill out an advance report step by step.

Front side

The advance report form must be filled out starting from the top line. The company name or full name is indicated there. entrepreneur. The OKPO code must be entered in a separate table.

In the columns next to the name of the form, you need to enter the document number and the date of its execution.

On the right is a block graph that begins with the phrase “I approve.” It is intended for approval of the completed document by the manager. He must indicate the amount in words there, indicate his position and full name, as well as the date the document was accepted for accounting.

After this, the manager puts his signature, thereby confirming permission to accept the amount of the report for accounting.

Further information about the accountable person is indicated. You need to write down the name of the department where he works, his full name, position name and number assigned to the report card.

Then you need to write down the purpose for which the money was issued for reporting.

If at an enterprise the issuance of a report continues to be formalized by an application, then the purpose in the report must completely coincide with the data on the application.

Attention: if the issuance of the report is formalized by order, then the purpose must be indicated based on the actual direction of spending the funds. For example, for a business trip, for purchasing materials, etc.

Then follow two tables. The data must be entered into them by an accountant. The left table records the movement of funds issued to the employee for reporting purposes.

There, the balance or overexpenditure from the previous sub-report, the amount issued for the sub-report, the spent funds, the unused balance or overexpenditure are sequentially entered.

The law establishes that an employee cannot receive a new amount on his account if he still has a balance on the old account. If, during an inspection, regulatory authorities reveal such a fact, a fine may be imposed on the company.

The accounting entries for the report are recorded in the right table.

Below, the accountant must indicate how many documents the accountant attached to the report, as well as how many sheets they occupy.

After the report is approved, the accountant signs and indicates the approved amount. After this, he must submit the confirmation form to the chief accountant.

If, as a result of spending the amounts, the person has unused funds, or he has overspent, then the details of the cash document must be indicated at the bottom of the form.

Reverse side

Most of this side is occupied by a table. The accountant must include all available supporting documents in it. There is one line for each form. You cannot leave empty lines.

In field 1 , enter the line number in order. In fields 2 and 3 , write down the details of the document provided - its number and date of execution. The document may not have a number - then you need to put a dash or write “B/N”.

In field 4 , enter the name of the document. Fields 5 and 6 are intended for entering the document amount. At the same time, in column 5 it must be written in rubles, and in column 6 - in the currency in which the document is drawn up (if it is not drawn up in rubles).

Lines that will not be filled in must be crossed out with a “Z” symbol. Next, you need to summarize all documents in the very last row of the table. Below, the accountant puts his signature.

When checking, the accountant must consider each document, as well as the validity of these expenses. In the positive case, he indicates the amount accepted in fields 7 and 8 . Next, in field 9 he enters the accounting account to which the specified amount is allocated.

The final information on this side must be transferred to the front side.

Supporting documents

Supporting documents can be divided into two groups:

• financial - confirm the fact of payment of funds and the expenditure of accountable amounts for their intended purpose;
• shipping documents - confirm the fact of receipt of material assets.

All supporting documents must contain the required details: name of the counterparty, date, content of the fact of economic life, quantity, cost, as well as full name, position and signature of the person who compiled the report.

Let's consider the features of filling out various types of supporting documents.

Cash receipt and strict reporting form

A cash receipt or a strict reporting form (hereinafter referred to as the SSR) confirms the actual payment (that is, the fact that the accountable person spent the money received). The forms must contain the mandatory details provided for in Art. 4.7 54-FZ.

Taking into account the specifics of their activities or the characteristics of their location, counterparties make calculations without using cash registers (clauses 2, 3, 5–7 of Article 2 of Law No. 54-FZ).

The required BSO details are:

• Name;
• series;
• BSO numbering;
• date of payment and date of registration of the BSO;
• name of the service provider indicating the tax identification number and address;
• name and cost of services;
• position, personal signature and full name. supplier employee;
• stamp (if available);
• imprint of the printing house that produced the form.

IMPORTANT!

The BSO must contain information about the printing house (name, address, TIN); The series and number of the form must be printed in a special line.

Sample application for issuance of accountable money

There is no standard approved form for writing an application for the release of funds to the account. Any company has every right to develop it independently, taking into account its specifics.

But it is important that it contains 4 details:

• Amount requested;
• The period during which you need to report;
• Status of debt according to previous reports;
• Executive visa.

Sample application for an employee

When an application is drawn up by any employee of the company, except the director, he needs to write at the top right to whom he is addressing this document - the position of the manager, his full name, the name of the company, and then a little lower - from whom, also the position and full name. ABOUT.

In the middle of the sheet you need to put the name of the form - “Application for the issuance of money to be reported” .

The text begins with the words of the request - “I ask you to issue an account of cash”, after which their size is indicated - both in amount and in literal terms, for how long and for what purposes. The period in days can also be written in numbers and letters.

Next, the employee needs to write the date of preparation and sign.

Below, the developer of the form must provide a line in which the accountant will mark the presence or absence of debt under the employee’s report.

Important! The issuance of new accountable amounts in the presence of funds already issued and not covered by supporting documents is prohibited. For this, the inspection authorities may impose a fine on the company and the official.

The accountant approves the information provided with his signature.

Next, the completed application must be signed by the director, who signs in confirmation of the requested amount and period.

Example of a statement for a director

Attention! The director of the company, despite his managerial status, is also an employee of the company. Therefore, on a general basis, he needs to draw up an application for the release of money for reporting. But its text is slightly different.

So, at the top the company name and position and full name are written down. director.

The text of the document begins with the phrase “It is necessary to issue a report.” It is not a request that is expressed to her, but the need to receive the requested amount is determined. Then he also sets the purpose of receipt, the amount and deadline of the report.

Then the manager needs to sign and date it. The same visa allows you to issue money, and therefore there is no need to re-sign the form.

Attention! The manager is also subject to the requirement not to issue new amounts until there is a report on the old ones. Therefore, the accountant also needs to check the debt and indicate his permission to issue money.

Accountable money can also be issued by transferring to a bank card. In this case, in the narrative part, the phrase about cash must be replaced with a request to transfer it to a plastic card. The remaining details do not change.

Sales receipt and invoices

The sales receipt does not have a unified form. Accordingly, each organization has the right to develop forms independently. This also applies to invoices. You only need to check the form for the presence of the required details.

It should be noted that these documents are shipping documents and do not contain confirmation of payment; accordingly, they do not reduce the amount of accountable amounts, except in cases where the acquisition of goods and materials is carried out from UTII payers who do not use cash registers. In this case, confirmation of costs will be a sales receipt (see Letter of the Ministry of Finance of Russia dated January 19, 2010 No. 03-03-06/4/2, dated November 11, 2009 No. 03-01-15/10-499, dated November 6, 2009 No. 03-01-15/10-492, dated 01.09.2009 No. 03-01-15/9-436).

Invoices and UPD

An invoice is a tax document, which in this case provides the opportunity to accept VAT as a deduction from the budget. Please note that invoices to individuals purchasing goods (work, services) for cash are issued only if they have a power of attorney to receive this form (clause 7 of Article 168 of the Tax Code).

The universal transfer document is both a tax and shipping document. According to the UPD, you can simultaneously accept inventory items and take VAT into account for deduction from the budget.

An invoice and UPD are not documents confirming payment of material assets, and accordingly, they do not reduce the amount of accountable amounts.

IMPORTANT!

New invoice and UPD forms have been introduced in 2021!

New invoice and UPD formats have been approved Supporting documents for individual transactions

The procedure for documenting travel and hospitality expenses requires special consideration. Below we note the key points for these cost groups.

Travel expenses

After the amendments adopted by Government Decree No. 749 “On the specifics of sending employees on business trips” (hereinafter referred to as Decree No. 749) come into force, the forms of a travel certificate, official assignment and report on work performed on a business trip are not required to be filled out. Organizations have the right to stipulate in local regulations the need to fill out these forms.

If the organization decides not to use travel certificates, then to confirm the daily allowance it is necessary to attach a free-form accounting certificate to the advance report for the business trip. The form of the certificate should be approved as part of the accounting policy.

The legislation does not limit the amount of payments in the form of daily allowances to employees of the organization. The amount of daily allowance payment should be approved by order or indicated in the regulations on travel expenses. Daily allowances are exempt from payment of insurance premiums in an amount not exceeding 700 rubles for each day of being on a business trip in the Russian Federation, and no more than 2,500 rubles for each day of being on a business trip abroad (clause 2 of Article 422 of the Tax Code). In the same amount, daily allowances are not included in the employee’s income when calculating personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).

We should not forget that when traveling to an area where the employee has the opportunity to return home every day, or when sending an employee on a one-day trip, daily allowances are not paid (clause 11 of Resolution No. 749).

E-ticket

The advance report for business trip 2021 must be completed taking into account the opinion of the Ministry of Finance set out in letter No. 03-03-06/1/35214 dated 06/06/2017. This letter clarifies that if an airline ticket is purchased electronically, the electronic ticket receipt and boarding pass are the documentary evidence for income tax purposes.

In this case, the boarding pass must confirm the fact of air transportation services to the accountable person. As a rule, this requisite is an inspection stamp.

If there is no inspection stamp on the printed electronic boarding pass, the taxpayer must confirm the fact that the accountable person has provided air transportation services in another way.

Accounting for services provided by carriers

Very often, a luxury travel ticket includes the cost of services (meals, basic necessities and hygiene items, including bedding, printed materials, etc.).

The Ministry of Finance in letter No. 03-03-РЗ/37488 dated June 16, 2017 explained how the cost of additional services is taken into account.

The cost of additional services when traveling in luxury cars is not subject to personal income tax (clause 3 of Article 217 of the Tax Code).

For the purposes of taxing the profits of organizations, the cost of additional services is taken into account entirely as part of other expenses (clause 12, clause 1, article 264 of the Tax Code).

But regarding VAT, the opinion is the opposite: if the amount of additional fees and services is formed taking into account the cost of food services, the amount of VAT is not deductible (clause 7 of Article 171 of the Tax Code of the Russian Federation).

Entertainment expenses

None of the current regulations contains instructions on the volume and procedure for processing entertainment expenses. Based on this, the organization must independently develop and approve in its accounting policies or a special regulatory act a list of supporting documents that confirm the validity and business purposes of entertainment expenses made by accountable persons.

To correctly reflect the costs of receiving and servicing Russian and foreign delegations, we recommend drawing up the following documents (see Letters of the Ministry of Finance No. 03-03-06/4/26 dated 03.22.2010 and No. 03-03-06/1/807 dated 11.13.2007 ):

• an order appointing a commission to verify the legality of writing off entertainment expenses;
• general estimate for receiving a delegation signed by the head of the organization indicating the person responsible for receiving the delegation and a list of expenses (detailed);
• a document indicating: the purpose of the delegation’s arrival (for example, an invitation), the meeting program, the composition of the delegation indicating the positions of both the invited party and the organization;
• a certificate of spent souvenirs or samples of finished products indicating what, to whom and how much was awarded;
• calculation of the buffet service performed: indicating the type of products, price, quantity and total amount, signed by the person in charge and the person who served the table.

Documents confirming the purchase of products, souvenirs and other inventory items must be attached to the reports.

IMPORTANT!

Representation expenses include expenses in an amount not exceeding 4% of the taxpayer’s expenses for wages for the reporting (tax) period. The following expenses are not recognized as entertainment expenses:

• expenses for organizing entertainment;
• vacation-related expenses.

The date of recognition of entertainment expenses issued through an accountable person is the date of approval of the advance report by the head of the organization.