Advance Statement is ... Advance Statement: Sample Filling

An advance report is a document that confirms the spending of funds issued to accountable employees. It is drawn up by the recipient of the money and submitted to the accounting department for verification. After that, the expense report is submitted to the manager for approval. The expenses reflected in the document are subject to write-off in accordance with the procedure established by the PBU. Consider further the features and a sample of filling out an advance report.

Disbursement of funds

The receipt of cash by the accountable employee is carried out at the cash desk of the enterprise. The reason for this is an expense order. It should indicate the intended purpose of the funds.

The head of the enterprise issues an order, which fixes the list of employees who have the right to receive funds for economic needs. The same local act establishes the terms for which the amounts can be issued.

Delivery of an advance report

This document is transferred to the accounting department within three days from the end of the period for which the funds were issued. The form is handed over together with papers confirming the spending of money. In this case, the employee calculates the costs and the balance of funds.

Sample of filling out an expense report: front side

The document is provided in one copy.

If you take any sample of an expense report, you can see that it is completed on both sides. On the front, the accountable employee indicates:

• Document Number.
• Date of filling out the advance report.
• Full name, position and department in which he works.
• Personnel number (if any).
• Appointment of advance payment.

On the left side, on the same side, you must fill in the table. It provides data on the previous advance, funds received now, the amount of expenses, cost overruns and the balance.

Downside

The reverse part of the sample of the advance report is intended to indicate the list of documents confirming the costs. They can be:

• Travel certificate.
• Cash register receipts.
• Receipts.
• Commodity, transport waybills.
• Invoices, etc.

The reporting employee also indicates the amount of expenses for documents. The numbering of papers attached to the report is carried out in the order of their indication in the form.

Nuance

On the front side there is line 1a, and on the back side - 6 and 8. In the advance report, these fields are filled in if the funds were issued to the accountable person in foreign currency. For example, an employee was sent on a business trip abroad.

The specialist fills out the front of the form first. First of all, it is necessary to enter information on the numbers of the corresponding accounts and amounts in the "Accounting record" table.

The reverse side of the form reflects the costs accepted for accounting. In the advance report, this information is entered in columns 7 and 8. In addition, the accounts (subaccounts) are indicated, on the debit of which the amounts of costs are posted (column 9).

After that, supporting documents are drawn up, the correctness of the form and the targeted spending of funds is checked. After completing all the procedures, the accountant puts a mark on the report. He indicates that the document has been checked, and the amount of costs has been approved (it is written in numbers and in words).

On the front side, a receipt is also filled in, which is transferred to the reporting employee.

The form must be signed by the employee who checked the document and Ch. accountant with transcripts.

If necessary, information on the amounts of the balance or overruns, details of the documents (orders) for which the final settlement will be carried out is entered into the report form.

Approval by the manager and write-off of amounts

The verified report is forwarded to the director of the organization. He must sign it. To do this, there is a corresponding column at the top of the front side of the document. The form can be signed not only by the manager, but also by another employee with authority. After approval, the report is taken into account for debiting funds.

The remainder of the advance is credited to the cash desk of the enterprise.

Prohibitions

If the accountable person is in arrears on previously provided advances, the issuance of funds is not allowed. In addition, it is prohibited to transfer money received by employees to third parties.

Storage periods

They are established by law. Different retention periods are set for different documents. As a rule, enterprises choose the maximum period.

Based on signature. 8 1 of paragraph 23 of the Tax Code, tax and accounting papers and other certificates must be kept for at least 4 years. Clause 4 283 of the Code provides for a 10-year period for documents confirming losses. It should be said that information on expenses is used by organizations to reduce the taxable base.

Federal Law No. 402 establishes that it is necessary to store primary documentation for at least 5 years from the end of the reporting period.

Work in "1C"

On the computer. To do this, you can use the program Exel or "1C". The latter is used in most enterprises. Let's briefly consider the design scheme in "1C".

To work, you need to open the document "Advance report". It is created from the "Production" or "Checkout" tab. In the menu, select the desired item.

This will open the documentation log. This is where all reports are stored. To create a new document, you need to click on the "Add" button. Next, you need to select "Individual".

After that, the required type of document is selected. For example, "Disbursement of funds at cash desks for cash settlement services". Next, it will open Here the desired document is selected.

The tabular section reflects the information contained in the orders.

After that, the second tab is filled. Here you need to indicate the products purchased by the reporting employee. For example, it can be letterheads. By clicking on the "+", you can add a new position.

If returnable packaging was used during the purchase, this information must be reflected in the appropriate column.

When posting materials and goods using the account. 631, the "Payment" tab is used. The "Other" column contains information on additional costs. For example, this can be the cost of fuel and lubricants, Internet use, etc.

To output a document to paper, you need to click on the "Print" button.