Basic definitions and order of interaction between the parties
An advance report is a document that confirms and explains the expenditure of the Organization's funds issued to an employee, in this case, an accountable person.
The accountable person is the employee of the Organization who is entrusted with the task and given the money for it.
The list of people who can act as an accountable person, the amount of the advance amount and the deadline for submitting the report are determined by the head of the Organization.
Accountable amounts must be spent only for the intended purpose specified when issuing financial resources, and cannot be transferred by one accountable person to another.
Before the expiration of the deadline, the employee must report for the spent funds and bring properly executed primary documents to the accounting department, and return those not spent to the cash register or to the current account; the overexpenditure is paid by the Organization.
Three days are given for the preparation of reporting documents from the date of expiration of the period for which the money was issued. If during this time the primary documents never made it into the accounting department and the funds never arrived back at the cash desk or to the Organization’s current account, then the employee is recognized as indebted. It is important not to be confused; this amount does not apply to taxable income.
The appropriate actions of the accountant in this case:
1. Write a letter to the employee politely reminding him of his debt.
2. Draw up a reconciliation report with the employee.
3. Most likely, what will follow:
3.1 report from the employee;
3.2 an application from an employee with a request to withhold arrears from wages;
3.3 return of the debt amount from other sources of income.
4. If nothing happened from point 3, then the Organization has the right to sue the employee.
What rules should an accountant follow?
The accountant must draw up a receipt for the accepted package of documents in the presence of the accountable person. This is done immediately after the first report is submitted. The receipt must indicate the date when the documents were received by the accountant.
The document is submitted for approval to management only after a thorough check. And agreement that there are no errors.
The manager gets acquainted with the contents of the document. If nothing is in doubt, he puts his signature, confirming the existence of the expenses themselves, as well as their compliance with the law.
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What do you need to know to fill out this document?
The accountant must perform a number of certain actions after receiving a report signed by the manager.
- You need to fill in the field where it says “Spent”. This indicates the amount of expenses that are officially approved by management and are based on the attached documents.
- “Balance/Overconsumption” is filled in separately Use a simple formula to fill out this field. Why do they also use the advance report compiled the previous time? A plus sign is placed if the employee did not spend all the money that was provided to him. The number will have a negative value if the responsible person remains in debt to management.
- There is a section of the so-called “Documentary Supplement”. Here they write how many documents served as an appendix to the report to prove the amounts spent.
- The values are calculated for the column called “Balance deposited\Overspend compensated.” This is necessary to determine the very fact of depositing the balance, funds that have not been spent. They are accepted at the box office. The cashier is responsible for checking that the item is filled out correctly. His signature will confirm the absence of errors.
The form can be prepared not only on paper, but also using the 1C program, in electronic form.
Reverse side of the expense report form.
Within what time frame must the responsible person submit the correct expense report?
The deadline for submitting a report is 5 days if the reporting person was given cash, and if this happened at the cash desk of the enterprise. The period is counted from the day the employee’s business trip ends.
It’s a different matter if funds were issued in the form of a corporate electronic payment device.
- When the form of payment is non-cash, the report is submitted before the end of the tenth banking day.
- With cash, the time is reduced to the end of the 3rd banking day following the last business trip day.
The use of personal means of payment leads to the fact that the rules become the same for cash and non-cash payments.
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The accountant must receive reports in a maximum of three days.
An example of filling out an advance report.
Issuance of accountable amounts in 1C 8.3 Accounting step by step.
The basis for issuing an advance may be an order or instruction from the head of the Organization, or an application from an employee. Since 2018, writing an application from an employee is not mandatory. The application is written in any form, indicating the amount and what the funds are needed for. In this case, the next step will be the signing of this document by the Director of the Organization.
Issuing an advance amount through the cash desk in the 1C 8.3 Accounting program.
We create an expense cash order in the 1C 8.3 Accounting program: 1. Sequentially open the tabs: “Bank and cash desk” - “Cash desk” – “Cash documents” – “Cash withdrawal (creation)”
2. We indicate (fill out the document):
2.1 Type of transaction: “issuance to an accountable person.”
2.2 The number and date are assigned automatically by the program.
2.3 Recipient: select from the list of employees.
2.4 Amount: indicate the required amount, starting from the basis (order or application).
2.5 Cash flow item: “issuance of accountable amounts.”
2.6 Comment: it is convenient to indicate what served as the basis for issuing an advance, for example, “order No. 124A dated July 11, 2019” or “application from an employee dated July 11, 2019.”
2.7 Account: “50.01” (automatic)
2.8 Organization: select and list if the program maintains reports on several enterprises. If there is only one Organization, it will be automatically selected.
2.9 Open the “Details of the printed form” - fill out the “ground”: write the number and date of the order from the director or the date of the application from the employee.
3. Next, click “conduct”.
4. Check the wiring generated by the program. To do this, press the “Dt/Kt” button. Postings: debit 71.01, credit 50.01.
Check: if we open the balance sheet for 71 accounts, we will see that the employee has an advance amount.
5. Go to the newly created cash receipt order and send it for printing (icon with a picture of a printer).
6. Sign the accountable person, accountant and manager.
7. The next step is to issue money to the employee.
Transfer of funds in the 1C 8.3 Accounting program from the Organization’s account to the employee’s personal account.
We create a document in 1C Accounting 8.3, issuing funds by transferring non-cash funds to the employee’s personal account.
1. Sequentially open the tabs: “Bank and cash desk” - “Bank” - “Bank statements” - “Debit from current account (creation)”. We create a new document (payment order).
2. We indicate:
2.1 Type of transaction: “transfer to an accountable person”
2.2 The date and document number are assigned automatically.
2.3 Recipient: select from the list of employees.
2.4 Amount: we deposit the required amount specified in the basis for issuing the advance.
2.5 Purpose of payment: “issuance of funds on account for the purchase of office supplies based on order No. 1020A dated July 11, 2019.”
3. Write down the document and close.
4. Next, you will need to upload a file to send to the bank, or generate a payment order directly in the online bank (in organizations, communication with the bank is configured differently).
5. After a bank statement is received from the bank with the actual debit from the Organization’s current account, the accountant posts it in the program and again goes into the document created when transferring funds, ticks “confirmed by bank statement” and attaches the payment order. Post the document.
6. The program generates transactions: debit 71.01, credit 51.
Advance report in 1C 8.3 Accounting.
Primary documents accepted for the report. With updates as of July 1, 2021.
What documents can be used for the report?
1. Cash receipts. From July 1, 2021, all sellers, including individual entrepreneurs, are required to issue checks or send them via email. Therefore, an online receipt or a receipt printed at the register must be requested for any purchase. An electronic check is just as suitable and legally binding as a printed one. In this case, it is important to indicate “electronic check” in the expense report. If an advance was issued for fuel, then a waybill must be attached to the receipt.
2. Payment receipts, if for some reason the seller does not issue checks, indicating the details and signature of the seller.
3. Travel documents.
3.1 It is important to include a boarding pass with your plane ticket, otherwise the Organization may lose expenses, and the employee’s personal income tax will be withheld.
3.2 If the employee traveled by train, the ticket issued at the ticket office must be attached to the report. If the ticket is electronic, then it must have a mark indicating that registration has been completed. Without a mark, the electronic receipt is not valid.
3.3 If an employee used taxi services and ordered through the application, then you must request an electronic receipt there and ask the driver for a receipt with his signature. Sometimes a Taxi Service Organization may offer to deliver a signed receipt to your Organization's address. To confirm the purpose of the trip, you need to ask the employee from the application to print out the same route that the ordered car followed.
4. Accommodation bills (on a business trip).
5. Invoices, delivery notes.
Without the presentation of such documents, the report is not valid.
Is a sales receipt valid without a cash register in 2021?
- document's name;
- serial number;
- date and time of receipt of goods or services;
- Name of the organization;
- TIN;
- list of goods or services;
- number of units received;
- total amount;
- Full name of the seller (cashier);
- seller's signature.
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As a rule, these include cash register receipts, but organizations such as individual entrepreneurs and LLCs are legally allowed to conduct business without using a cash register. Therefore, it is advisable for them to issue sales receipts manually.
