Advance report: what can be taken into account, a sample of filling, basic transactions

Every business entity periodically has a need to carry out business expenses in order to ensure the functioning of the enterprise. Basically, they are made in cash through the accountants, who are determined in a special order of the head. In this case, the costs must be carried out for the purposes for which the money was issued.

An advance report is a document drawn up by a financially responsible person in the event of production or business expenses for which they were previously issued from the cash desk or by transferring money to the company.

This form is required to fill out if funds were issued to the account. Rosstat recommends using the document form AO-1.

The list of persons of the enterprise who are allowed to issue money is determined by a special order. It is desirable to reflect in it the list of accountants, the amount of amounts that may be given to them, and also to fix the purpose of spending these funds.

Both persons working at the enterprise and people involved under contractual agreements can be accountable.

The legislation requires that employees who have been given funds to make expenses, carry them out for the established purposes, and the manager, having checked all the documents submitted to the advance report, approved these expenses.

Only after the expense report has passed the approval procedure, these expenses can be included in the cost of the enterprise. Thus, this form is the primary document confirming the company's cash expenses.

Attention! When drawing up and accepting an advance report, one must remember that the regulatory authorities will necessarily look at it during the audit, and if it is drawn up with inaccuracies or the attached documents do not meet the established requirements, then the costs of this document will be excluded from taxation.

When is the expense report applied?

The funds given to the employee must be used strictly for the established purposes or returned to the cashier of the enterprise back. The main document for the payment of amounts to the account is, on which the manager's visa must be affixed.

In the local acts of the enterprise, the terms are fixed during which the accountable employee must report or return the previously issued money. An advance report must be drawn up if they have incurred expenses. This document allows you to write off the issued amounts from the accountant for expenses.

Each employee returning from a business trip must draw up an advance report on a business trip. In this regard, its role is increasing, since many previously compiled documents have become optional. In fact, the advance report remained the only report submitted by the traveler to his superiors.

Drawing up an advance report is mandatory, this rule is enshrined in the Procedure for conducting cash transactions. Only entrepreneurs who keep records according to a simplified procedure are exempted from the preparation of this document.

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Important! However, one should not forget that there is a limit for cash settlements between organizations or individual entrepreneurs in the amount of 100,000 rubles. Above this amount, only non-cash payments should be used, which excludes accountability.

What can be taken into account

Each accounting specialist and the employee himself should know the list of documents that can be attached as confirmation of expenses to the advance report.

These include:

• Sales receipts with KKT receipts attached to them. It is allowed to use these documents without CCP, if the company that issued them works on an imputation. In this case, the sales receipt must contain all the requisites provided for by law that allow the supplier to be identified.
• Receipts to along with checks. In this case, either an invoice or an act for work or service is also required. At the same time, the last documents must be issued for the organization or individual entrepreneur who squeezed money into account to their employee, and not on him.
• Receipts, work order and other SRFs, in which the spending of the enterprise's funds is confirmed.
• Tickets and other transport documents issued for the carriage of passengers or goods. This also includes insurance policies that are issued by passenger companies and carriers.

Attention! In this case, additional requirements may be imposed on the documents. For example, documents drawn up in a foreign language should be translated into Russian in the part that relates to the decoding of the expenses incurred by the employee. Documents that were drawn up at the company on weekends are thoroughly checked.

Advance report form, sample 2018 download

Sample of filling out an advance report in 2018

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

Front side

The advance report form is filled out from the very top line, where the name of the company or full name is entered. entrepreneur. On the right, you need to indicate if it is assigned.

Below, in the fields located near the name of the document, the serial number and the date when it was issued are entered.

The block on the right begins with the phrase "Approve." It must be completed by the director of the firm. The amount is written there in words, full name. and the title of the managerial position, date of approval. Below the director must put his signature, thereby approving the expenses and allowing them to be taken into account.

In the following fields, you must enter the name of the structural unit where the accountant works, his full full name, job title and number according to the timesheet.

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Important! Previously, the goal stated on the expense report had to match the goal from the issuance application to the sub-report. Currently, applications are allowed not to be drawn up, so the goal is set based on the direction of the expenses incurred (for cellular communications, the purchase of materials, etc.).

After that, the document is divided into two tables. The accountant enters information in them. The left one reflects the movement of accountable funds for the employee - the balance from the previous issue or overspending, the amount issued, the amount spent, the current balance.

Attention! From August 19, 2017, the employee can receive the amounts in the account without reporting for the previous advance.

Accounting entries are entered in the right table.

Below the accountant must record the number of documents that the employee provided, and on how many sheets they are located.

After completing the check, the accountant must sign and indicate the approved amount in words. Further, the form is transferred to the chief accountant for consideration.

If the employee, after submitting the report, revealed the sums of money that he needs to return, or vice versa, it is necessary to compensate for the unnecessarily spent, then the details of the cash document are put down below.

Attention! At the time of checking the advance report, the employee is issued a receipt for its acceptance. It briefly duplicates the information of the adopted document.

Downside

On this side there is a table in which the accountant enters all the attached documents. One line is allocated for each form.

Column 1 records the ordinal number of the line. Columns 2 and 3 reflect the number and date of the reporting document. If there is no number, then a dash or "B / N" is put.

In column 4, the name of the document is entered.

Columns 5 and 6 are reserved for indicating the amount of the document. In column 5, it is entered in rubles, and in column 6 - in currency (if it is issued in it).

All lines that will remain empty must be crossed out with the "Z" symbol. Further, in the very last line "Total", the grand total of the amount for all documents is summed up, and below the accountant puts his signature.

When checking, the accountant looks at the documents and the justification of the costs, and in columns 7 and 8 he enters the amount accepted according to the document for accounting. In column 9, the accounting account is entered, to which the costs are attributed.

General information from these three columns, after a complete check, is transferred to the front of the document.

What if there are no supporting documents

If an employee has attached documents with irreparable defects (for example, damaged) to the advance report, or has not attached them at all (the cashier's receipt is lost, it is impossible to get a duplicate), this does not mean that the advance report cannot be accepted.

It must be remembered that the goods or works for which money was issued can actually be received. In such a situation, the accountant still needs to check the submitted document, and the manager himself decides whether to approve it or not.

If the manager makes a positive decision and gives an order to reimburse the accountable person for the funds spent without supporting documents, it must be remembered that all these costs cannot be taken into account when calculating the tax for this period. If the organization works with VAT, then the input tax cannot be deducted either.

Accounting entries

Postings made after filling out the advance report depend on the purpose of receiving the advance:

D08, 10, 41 - K71 - materials purchased by the reporting person are capitalized

If the employee left an advance payment without actually receiving the goods, then the posting is done:

D60, 76 - K71 - prepayment was made to the supplier

Accounting entries based on the results of a business trip:

D20 - K71 - expenses for a business trip were written off, the purpose of which was to perform work under an agreement with the customer;

Д44 - К71 - business trip expenses related to advertising or sale of company goods;

D08 - K71 - business trip expenses related to the purchase of new equipment, machinery, etc.

D28 - K71 - the business trip was associated with the return of the marriage to the supplier.

If the company applies the general regime, then VAT must be allocated from travel expenses:

Д19 - К71 - the amount of VAT on business trip expenses was taken into account;

D68 - K19 - VAT offset was made.

If the employee has an unused advance payment on a business trip, he must return it:

Д50 - К71 - unused advance payment for a business trip is returned in cash to the cashier using a cash receipt order;

D51 - K71 - unused advance was transferred to the current account

D70 - K71 - unused advance withheld from the accrued salary