Accountable persons - who are they? How are mutual settlements with accountable persons taken into account, how to issue money under a report, how to document it and what entries should be reflected in accounting? You will find answers to these questions in the article below.
Who are accountable persons?
These are the employees of the enterprise who are given funds for the production of expenses related to the activities of the enterprise. That is, money cannot be issued for personal purposes, it must be spent only on the needs of the organization (economic needs, business trip, etc.). The issuance of money to accountable persons must be properly executed: documented and with the help of postings.
Accounting for settlements with accountable persons
To account for money issued under the report, account 71 is used, which is called “Settlements with accountable persons”. Analytical accounting on account 71 can be maintained for each individual accountable person.
71 accounting accounts are active-passive, which means that the rules for active and passive accounts are simultaneously fulfilled for it. What are these rules - read
Money under the report can be issued only to employees of the enterprise, and a list of these employees must be recorded in the order. The order on accountable persons is approved by the head. In the future, it will be possible to issue money only to persons specified in this order.
Documentation of the issuance of money
Money is issued to the accountable person on the basis of his application, which indicates the required amount and the period for which it must be issued. The head of the organization approves this application, the employee with the application goes to the cash desk of the organization to receive money.
The issuance of money under the report is carried out on the basis of an expenditure cash warrant. If this accountable person does not have a debt for the previous amounts issued, and he is included in the order on accountable persons, then the necessary cash amount is issued from the cash desk.
In accounting, the issuance of money under the report is drawn up using posting D71 K50.
Any amount can be issued, there are no restrictions in Russian legislation. But it must be remembered that the transfer of accountable money from one person to another is prohibited.
In addition to the fact that the employee can receive cash from the cash desk, he can also receive them to his bank account. This is especially convenient if the employee is on a business trip. If money is issued by non-cash, then posting D71 K51 is reflected.
The employee who received the amount of the sub-report must subsequently report on the funds spent: what they spent on and in what amount. In addition, he must provide documents confirming the expenses incurred.
Within three days after the expiration of the period specified in the employee's application, the accountable person must submit an advance report drawn up in the AO-1 form. The advance report reflects the purposes for which the received funds were spent, what is the amount spent by the accountable person. When submitting an advance report to the accounting department, the employee must also attach supporting documents.
If the accountable person did not spend the amount received in full, and he had money left, then they must be returned to the cash desk of the enterprise, while posting D50 K71 is drawn up and a document is filled out - a cash receipt order.
If the employee's expenses exceeded the amount received, then the overspending must be issued to the employee from the cash desk on the basis of an expense cash warrant, while posting D71 K50 is reflected.
Having received an advance report from the accountable person indicating the purposes for which the advance was spent, the accountant must make the necessary entries in order to write off the accountable person's debit debt account 71 from the accountable person.
Depending on the type of costs, the credit account 71 corresponds to the debit of the corresponding accounts.
If the advance is spent on the acquisition of material assets, then D10 K71 or D15 K71 is posted.
If the accountable amount was spent on a business trip, then posting D20 (23) K71 for manufacturing enterprises, or D44 K71 for trading.
If the advance is spent on the acquisition of fixed assets, then posting D08 K71.
If the advance is spent on the purchase of goods, then posting D41 K71.
If the employee did not submit an advance report and did not return the money within the prescribed period, then they are debited from the credit account 71 to the debit account 94 “Shortages and losses from damage to valuables” (posting D94 K71).
If the entire amount can be withheld from the salary of the accountable person, then posting D70 K94 is performed. If not, then the debt is debited to account 73 “Settlements with personnel for other operations”, then you can deduct the amount from the employee’s salary in installments every month (postings D70 K73).
Postings on account 71:
| Debit | Credit | the name of the operation |
| 71 | 50 (51) | Money issued to the employee in the account |
| 10, 15 | 71 | Material assets acquired with accountable money are taken into account |
| 41 | 71 | Accepted for accounting goods purchased with accountable money |
| 20, 23 (44) | 71 | Written off travel expenses to the cost of production (in sales expenses) |
| 50 | 71 | The accountable person returned the unspent amount to the cash desk of the enterprise |
| 94 | 71 | The amount of the advance payment not returned by the accountable person was written off |
| 73 | 94 | The amount of the employee's debt to the organization on the unreturned balance of the accountable amount is reflected |
| 70 | 73 | Withheld from the employee's salary the unreturned balance of the accountable amount |
Settlements with accountable persons mean settlements between the organization and its employees, due to the advance issuance of cash to them to pay for business, travel and other expenses.
The issuance of advance amounts of money to a specific employee of the organization, we recall, is possible only if he fully reports on previously received advances. In addition, the transfer of accountable amounts from one employee to another is not allowed. The organization, as a rule, receives funds intended to pay for business and travel expenses from the current account to the cash desk for issuing them to accountable persons. Organizations that have a constant cash income for goods sold are entitled to use cash for business and other expenses within the limits established by the credit institution.
Accounting for such settlements is kept on account 71 “Settlements with accountable persons”. This account is active-passive, since at the end of the accounting period there may be balances of both unused accountable amounts and expenses not reimbursed by the organization according to the submitted advance reports.
Accounting
The amount of money issued to the employees of the organization under the report is reflected in the accounting entry:
debit of account 71 “Settlements with accountable persons”, credit of accounts 50 “Cashier”, 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks”.
The targeted spending of these funds is drawn up by an advance report - a consolidated document, which gives the entire list and amounts of expenses incurred on the basis of the documents attached to it.
As primary supporting documents confirming the expediency of using accountable funds, sales receipts, invoices, cashier's checks, receipts for incoming cash orders, acts of work performed, invoices, invoices, transport documents, acts of purchasing material assets from individuals, etc.
It should be noted that only a properly executed advance report is the basis for accounting for transactions on settlements with accountable persons in the reporting period in which these transactions took place, i.e. based on the date of approval of the advance report by the head of the organization.
In addition to the accounting aspect of checking advance reports on the merits of expenses incurred by accountable persons, the organization must consider the content of this document based on the current tax legislation. Restrictions on cash settlements between legal entities apply to similar settlements through accountable entities. In other words, the facts of a direct contribution of funds received under the report of an employee of one organization to the settlement account of another counterparty organization are considered a violation of the current procedure for cash circulation. In such cases, penalties are applied to the violating organization in the amount of two times the amount deposited to the current account.
Moreover, organizations, when accepting advance reports from accountable persons, must fix the deadline for their submission, since they must be submitted to the accounting department no later than three business days after the expiration of the period for which they were issued, or from the day they return from a business trip. The need for information on the timing of the submission of advance reports is explained by the current procedure for including material benefits in taxable income
individuals. Material benefit from the use of the organization's funds by an employee can be obtained in cases of untimely return of unspent accountable amounts or their unreasonable receipt. At the same time, for tax purposes, it should be determined how many days the accountable amounts were used for other purposes. For this, the established and actual dates of the report on the expenditure of accountable amounts are compared. The identified material benefit is considered as the income of an employee of the organization, which is subject to a personal income tax of 13%. The composition of income also includes the excess of the daily allowance against the established norms and the payment of expenses that do not correspond to the nature of the production task.
Accountable amounts, as noted above, are issued not only for the purchase of inventories, payment for services and works, but also for travel expenses. In this regard, we will consider the current procedure for calculating travel expenses in accordance with the established norms for their reimbursement. Regulations regulate the composition of travel expenses reimbursed by the organization. So, as part of such expenses, payment for renting a dwelling is provided; daily allowance; travel expenses to the place of business trip and back; bedding costs.
Travel expenses associated with production activities are considered recognized expenses for ordinary activities and are included in the cost of production. At the same time, the organization needs information about the payment of travel expenses that exceed the established norms in order to subsequently adjust taxable profits. Such information is provided when reflecting travel expenses on the cost accounting accounts in the context of the sub-accounts "Costs within the approved norms" and "Costs in excess of the established norms".
The return of unused accountable amounts is reflected on the basis of an incoming cash order with an accounting entry:
debit account 50 "Cashier",
credit of account 71 "Settlements with accountable persons".
In cases where accountable persons do not return the advance amounts received earlier or do not submit an advance report on the spent accountable amounts, the write-off of such amounts is reflected in the accounting entry:
Accounting
debit of account 94 “Shortages and losses from damage to valuables”, credit of account 71 “Settlements with accountable persons”.
When deducting from the salary the previously received accountable amount or the amount for which the advance report has not been submitted, an entry is made:
debit of account 70 “Settlements with personnel for wages”, credit of account 94 “Shortages and losses from damage to valuables”.
Subject to the impossibility of recovering the balance of unspent accountable amounts from wages - entry:
debit of account 73 “Settlements with personnel for other operations”, sub-account 2 “Calculations for compensation for material damage”, credit of account 94 “Shortages and losses from damage to valuables”.
After the expiration of the limitation period, the amount of uncompensated material damage is written off to the losses of the organization with an accounting entry:
debit of account 91 "Other income and expenses", sub-account 2 "Other expenses",
credit of account 73, sub-account 2 "Calculations for compensation of material damage".
The use of accountable amounts in accounting is reflected in the credit of account 71 “Settlements with accountable persons” and the debit of accounts 07 “Equipment for installation”, 08 “Investments in non-current assets”, 10 “Materials”, 15 “Procurement and acquisition of material assets”, 41 "Products", etc.
Analytical accounting of settlements with wards is kept for each accountable person, reflecting the amount of debt formation on the advance payment received from the cash desk of the organization, as well as the amount of write-off of this debt as the advance report is submitted and these expenses are charged to expense accounts or inventories, depending on the purpose and the nature of the use of imprest amounts.
12.7. Settlement Accounting With personnel for other operations
In addition to settlements on wages with depositors and accountable persons, there may be other types of settlements with employees of the enterprise. The most common settlements in connection with the purchase
Chapter XII. Accounting for settlement transactions
goods on credit, obtaining loans for individual housing and cooperative construction, acquiring a household, to compensate for material damage. For their accounting, account 73 “Settlements with personnel for other operations” is used, to which sub-accounts can be opened: 73-1 “Settlements for loans granted”, 73-2 “Calculations for compensation of material damage”, 73-3 sold on credit, etc.
Sub-account 73-1 “Settlements on loans granted” reflects settlements with employees of the organization on loans granted to them (for example, for individual and cooperative housing construction, the purchase or construction of garden houses and the improvement of garden plots, housekeeping, etc.). The debit of account 73 “Settlements with personnel on other transactions” reflects the amount of the loan granted to the employee of the organization in correspondence with account 50 “Cash” or 51 “Settlement accounts”. For the amount of payments received from the employee-borrower, account 73 “Settlements with personnel for other operations” is credited in correspondence with accounts 50 “Cashier”, 51 “Settlement accounts”, 70 “Settlements with personnel for wages” (depending on the adopted payment order).
Sub-account 73-2 “Calculations for compensation of material damage” takes into account calculations for compensation for material damage caused by an employee of the organization as a result of shortages or theft of monetary and inventory items, marriage, as well as compensation for other types of damage.
In the debit of account 73 “Settlements with personnel on other transactions”, the amounts to be recovered from the perpetrators are credited to accounts 94 “Shortages and losses from damage to valuables” and 98 “Deferred income” (for missing inventory items), 28 "Marriage in production" (for losses from defective products), etc.
On the credit of account 73 “Settlements with personnel on other operations”, entries are made in correspondence with the accounts:
cash accounting - for the amount of payments made;
70 “Settlements with personnel for wages” - for the amount of deductions from the amounts for wages;
94 “Shortages and losses from damage to valuables” - for the amount of shortages written off in case of refusal to collect due to the groundlessness of the claim.
Accounting
On subaccount 73-3 “Settlements for goods sold on credit”, settlements with the organization’s personnel for goods purchased by them on credit are taken into account.
The operation for issuing a loan to an employee is reflected in the debit of account 73-3 “Settlements for goods sold on credit” and the credit of account 66 “Settlements on short-term loans and borrowings” or account 67 “Settlements on long-term loans and borrowings”.
Deductions from wages of employees in repayment of debts on loans are recorded in the debit of account 70 “Settlements with personnel on other transactions” and the credit of account 73-3 “Payments for goods sold on credit”. When paying off debt on loans, accounts 66 or 67 are debited and account 51 “Settlement accounts” is credited.
Analytical accounting on account 73 “Settlements with personnel on other transactions” is maintained for each employee of the organization
In some cases, cash is spent accountable persons who receive money from under the report for administrative and operating expenses.
So, travel expenses include in (works, services). Within three days after returning from a business trip, the accountable person is obliged to account for the amounts received and spent. Compiled advance report with supporting documents (tickets, hotel bills, etc.). The advance report is approved by the head of the organization. The unused balance of the accountable amounts shall be handed over by the accountable person to the cash desk according to the incoming cash order. The overspending is issued from the cash desk according to the expenditure cash order. If the accountable person has not submitted an advance report or has not returned the unused balance of accountable amounts to the cashier, then this amount is deducted from the accrued wages.
Accounting for accountable amounts is kept on an active account 71 "Settlements with accountable persons". The debit balance of this account means the amount of debt of accountable persons of the organization. Debit turnover means the amounts issued under the report, or the reimbursement of overspending. The credit turnover shows the amount of the amounts used in accordance with advance reports, as well as the amounts not used and handed over to the cashier.
Accounting for all accountable amounts is kept in the journal-warrant, which reflects entries on the credit of account 71 in correspondence with the debit of the corresponding accounts. The basis for filling out this accounting register are expenditure and receipt cash orders, as well as advance reports. The latter must be checked arithmetically and in substance, that is, the necessity and expediency of spending must be established. When processing the advance report, the accountant puts down on it and on the documents attached to it the corresponding accounts in accordance with the directions of expenses.
The debit of the active account 71 "Settlements with accountable persons" reflects the following operations
The issuance of accountable amounts from the cash desk is made out by postings:
- credit of account 50 "Cashier".
The issuance of amounts in compensation for overspending is reflected in a similar way.
The transfer of funds at the location of the reporting entity is reflected in the entry:- debit of account 71 "Settlements with accountable persons",
- credit of account 51 "Settlement accounts".
The credit of account 71 shows mainly the write-off of issued accountable amounts
So, for example, the write-off of travel expenses is recorded as follows:- debit of account 20 "Main production",
- debit of account 26 "General business expenses",
The write-off of accountable amounts used for production needs is reflected in a similar way.
If the accountable amounts are used to cover the costs of shipping and selling products:- debit of account 44 "Sales expenses",
- credit of account 71 "Settlements with accountable persons".
- debit of account 07 "Equipment for installation",
- debit account 10 "Materials",
- debit of account 15 "Procurement and acquisition of material assets",
- debit of account 41 "Goods",
- credit of account 71 "Settlements with accountable persons".
- debit account 50 "Cashier",
- credit of account 71 "Settlements with accountable persons".
- debit of account 94 "Shortages and losses from damage to valuables",
- credit of account 71 "Settlements with accountable persons".
- debit of account 70 "Settlements with personnel for wages",
- credit of account 94 "Shortages and losses from damage to valuables".
Each institution regularly faces the issue of accounting for settlements with accountable persons. However, some calculation rules change periodically.
Therefore, it becomes necessary to figure out what is the responsibility of an accountant, whether it is necessary to conclude an agreement with an accountable person and what to do if the accountable person purchased materials at his own expense.
General points
Business entities often face the need to pay for goods in cash.
In some cases, this allows you to significantly reduce the time for fulfilling obligations under.
Cash settlements of the enterprise are also carried out through accountable persons, for example, when paying off debts to the budget. Settlements with accountable persons are classified as cash transactions.
This practice is inherent in every organization. The issuance of money through the cash desk of an enterprise usually occurs when wages are paid or during.
Cash is quite an attractive financial instrument when making payments for goods or services.
However, in order to prevent abuse, the government has established certain restrictions for legal entities. International practice contains similar accounting standards.
The procedure for issuing money to accountable employees provides for the following:
- The presence of a written order of the director of the enterprise.
- List of persons who can receive money.
- The amount of the accountable amount.
- Refund deadlines.
- Deadlines for submitting reports on spending.
- Compliance with the procedure for issuing accountable money to persons displayed in the order.
- Compliance with the procedure for issuing funds to persons who reported on advance payments.
- Warning about the ban on the transfer of accountable money between employees.
Separately, it should be said that the documentary display of operations is an integral part of the economic activity of each enterprise.
In addition, each transaction must be accompanied by a supporting document. Based on the primary documents, accounting is subsequently formed.
If we talk about settlements with accountable persons, then usually organizations create a separate accounting section.
In small enterprises, the responsibility for maintaining primary accounting of operations may be assigned to an accountant who records cash settlements.
Basic concepts
Below we will consider several basic definitions that are found in accounting:
| Accounting | This is a continuous recording and analysis of data that allows you to obtain the necessary information about the state of property, liabilities and assets of the enterprise. It also includes any changes that occur in the course of the business of the organization. |
| Accountable persons | Officials who are required to submit a written report on how they used the funds issued |
| Settlement Accounting | Documentary display of transactions for settlements with counterparties |
| Synthetic accounting | Accounting for the final accounting information on the type of property, obligations of the enterprise and business transactions, which is created on the basis of specific economic characteristics |
| Account 71 | Serves to display the amount of debt to the enterprise. This account also shows the amount of unreimbursed overspending. |
| Auditor | An individual who is engaged in checking the financial and economic activities of the enterprise |
Who makes the calculation
The issuance of accountable amounts is carried out by the cashier on the basis of. In this case, cash documents must be certified by the director and chief accountant of the institution.
When issuing accountable funds, the organization must adhere to. Cash is issued from the cash desk of the enterprise on the basis of.
As for the preparation of a cash document, as well as its subsequent registration in, this is the responsibility of the employee who is responsible for conducting such operations.
And only after that the document is transferred to the cashier for execution. The document is not issued to the recipient of accountable amounts.
This procedure eliminates the introduction of erroneous information in the expenditure document. As a result, the cashier will not be held liable for the mistakes of others.
Regulatory regulation
The basic regulatory document regulating labor relations is the Labor Code of the Russian Federation. Accounting for business operations of the enterprise is carried out on the basis of.
For public authorities, a Unified Accounting Chart () has been developed. Instructions for its use approved.
When carrying out cash transactions, organizations and entrepreneurs must take into account.
The procedure for making cash payments is approved by the Directive of the Central Bank No. 3073-U.
In budgetary institutions, settlements with accountable employees can be made on the basis of the provisions of:
In this case, the issuance of cash can occur by transferring them to the employee's bank card. To do this, the provision on the issuance of money should have a corresponding clause.
The degree of detail of the type of payments in the local document is determined by the enterprise independently. A similar legal position is set out in.
The issuance of money under the report is made exclusively by order of the director of the enterprise. The basis for the transfer of funds is.
The law does not provide for restrictions on the amount of payments. But, if the accountable person purchases goods in the interests of the institution, then when paying in cash, you must adhere to the limits established for legal entities.
Within the framework of one agreement, the payment amount should not exceed 100 thousand rubles. ().
There are certain restrictions on the purchase of products from one supplier. The law also introduces an annual limit on the total amount of purchases.
Therefore, the company must control the amount of deductions during the calendar year. To do this, you need to approve a document that defines the procurement procedure through accountable employees.
The document must indicate the responsible person who will ensure that the limit is not exceeded. Usually, a procurement specialist is involved for this purpose.
After the candidature is approved, accountable employees will have to coordinate applications for the issuance of money for production needs.
Advance payment is allowed only on condition that the accountable person does not have debts for money for which it is time to submit an advance report (paragraph 214 of the order of the Ministry of Finance No. 157).
The form of the document is approved. If the employee does not report on time, then the money is not issued to him.
Therefore, before issuing the declared amount of money, the accountant must check that there are no receivables.
If there is a debt, then you need to check the deadlines for submitting the report. The advance payment is issued to the accountable employee, if the specified terms have not expired.
After their expiration, the accountable employee is obliged to submit documents on the use of money and documents confirming that the money received was credited to the purchased materials.
For this, the employee is given a 3-day period. The verification of the report is carried out within the time period set by the director in the relevant order.
Accounting for settlements with accountable persons
The list of persons who have the opportunity to receive money under the report is determined by regulatory documentation or internal local acts of the enterprise.
The issuance of money must be accompanied by displaying the following data:
- the purpose of the expense;
- terms;
- advance amount.
The expenditure cash warrant must be registered in the register. The advance report serves as written evidence of the intended use of the issued money.
On its basis, funds are written off. How the postings are made about the money spent by the accountable person for production purposes will be discussed below.
Basic postings
Postings when issuing an advance to an employee of a commercial enterprise for travel expenses are made as follows:
The report must be accompanied by documents confirming the costs incurred and that the materials were received by the enterprise.
According to the accountable amounts, the organization makes the following entries:
The amount of money not returned by the employee in a timely manner is displayed as follows:
Withholding of the designated amounts is fixed as follows:
Accounting entries when issuing money from an institution to an accountable employee are made as follows:
| Dt 0 208XX 560 | Accumulation of receivables |
| Kt 0 20134 610 | Issued money from the cash desk of the enterprise |
| Kt 0 20135 610 | Disposal of financial documents from the cash desk |
| Kt 0 20111 610 | Withdrawing money from a treasury account |
| Kt 0 20121 610 | Transferring money to the bank |
| Kt 1 30405 XXX | Calculations on payments from the budget with fin. body |
An increase in the accounts receivable of a responsible employee occurs upon payment by him of a certain product through a bank card.
Therefore, the accountant must control expenditure transactions in order to reflect the debt and obligations of the organization on time.
When performing duties, you must be guided by the job description of the accountant.
Postings when transferring money to an enterprise card within one business day are reflected as follows:
If the money was credited to the company's card on another business day, then the postings are made like this.
First:
Second:
If the employee withdrew the accountable money received on the card or paid for goods with it, then the posting is done as follows:
After the approval of the report by the director of the enterprise, the entries are made as follows:
When returning money, the entry is made as follows:
As you can see, not only the issuance of funds is reflected in the record, but also the return of accountable amounts.
Reflection in the balance sheet (assets or liabilities)
Settlements with recipients of accountable amounts are displayed on the active-passive account 71 "Settlements with accountable employees."
If the accountable employee has spent his money, then they are reimbursed by the enterprise, provided that the employee provides supporting documents.
Checking calculations
The company may engage an auditor to verify the calculations. The following documents are subject to verification:
- Expense reports.
- Registration logs.
- List of persons entitled to receive accountable amounts.
- Estimates of representation costs.
- Applications for the issuance of money.
- Justifying documents.
The result of the audit is an audit report. This document has legal significance for all business entities and government agencies.
Since they are only liable for intentional harm, including damage caused while intoxicated. Therefore, this category of employees does not receive accountable amounts.
What problems can arise during inventory?
Checking the status of settlements is part of the inventory, which is carried out on the eve of the preparation of annual reports ().
The following problems may arise during the inventory:
- Discrepancies between actual property and accounting data.
- Unpaid wages.
- Unjustified accounts payable or receivable.
- Lack of an order on accountable persons entitled to receive money.
- Inconsistency of the list of persons who can receive accountable amounts with the actual data.
- Absence of advance reports on the amounts for which the deadline for submitting the report has expired.
- Lack of supporting documents, etc.
What to do if a letter of credit is issued
A letter of credit is a conditional monetary obligation of a bank, which is issued on behalf of a client in the interests of his counterparty.
Based on this order, the credit institution will have to make a payment to the supplier. The basis for the transfer of money are the documents provided for by the letter of credit.
If a letter of credit is opened by a budgetary institution, then its size should not exceed the limit of the corresponding budgetary financing. The wiring is done as follows:
When providing false documents
Primary financial documents must be drawn up in accordance with the requirements of Russian legislation.
Mandatory details:
- Title of the document;
- form code;
- Date of preparation;
- the name of the organization that issued the document;
- essence of the operation;
- the names of the positions of persons who are responsible for the operation;
- authorized officer's signature.
In the absence of the chief accountant's signature, the document is considered invalid and should not be accepted for execution. As for false documents, the law provides for criminal liability for their provision.
Summing up the review of accounting for settlements with accountable persons, several key points should be highlighted. Financially responsible employees of the enterprise can receive accountable amounts.
The issuance of money is carried out on the basis of the order of the head of the organization. Cash is issued on the basis of an account cash warrant.
The funds must be spent exclusively for the purposes stipulated by the memo.
Accountable persons - employees of the enterprise who receive cash advances for the implementation of business expenses and for expenses on business trips. The procedure for conducting cash transactions determines the procedure for issuing money for a report. Issuance is made in the presence of a cash desk and without a cash desk, a check is issued from the cash desk of the bank.
Accountable amounts for household expenses are issued in the amount of a 2-day need for no more than 3 days. If outside the location of the enterprise - in the amount of a 10-day requirement up to 15 days. For business trips: for the cost of travel there and back, per diems and expenses for renting a dwelling.
If the travel worker is temporarily unable to work, then he is reimbursed for the rental of living quarters, except for those cases when the worker was in a hospital, and daily allowances are paid for the entire time until he could continue the assignment and return, but not more than 2 months.
Temporary disability and inability to return must be documented. The period of the business trip does not include days of temporary disability. The employee is reimbursed for the services of pre-purchasing tickets, the use of a bed, the insurance fee, the costs of booking accommodation, the use of public transport (except taxis), if they are outside the destination only on the basis of documents.
The day of departure is the day of departure of the vehicle from the place of permanent work, and the day of arrival is the day the vehicle arrives at the place of work. When departing to a place before 24:00, the current day is used; after 0:00, the next day.
If the destination is outside the city limits, the time of arrival to the station is taken into account. The mode of work and rest is determined by the enterprise that sent him. Instead of days of rest not used during a business trip, other days are not provided. If an employee goes on a business trip on the order of the administration on a day off, then he is given another day of rest in accordance with the established procedure.
Received advances are allowed to be used by accountable persons only for the purposes for which they were issued. Within 30 days after returning from a business trip, accountable persons are required to submit an advance report on the amounts spent.
Settlements with accountable persons are recorded on the active-passive account 71 "Settlements with accountable persons". The issuance of cash is issued to the accountable person on the basis of a memo, which must indicate: the purpose of the expenditure, the timing and the amount required for this. The memo must be signed by the head of the enterprise, and only after that the accountant can issue an expenditure cash warrant for this amount, and the cashier can issue the accountable amount.
The accountable person must submit an advance report with supporting documents (sales receipts) to the accounting department of the enterprise on the fact of acquiring items for administrative and economic needs within the prescribed period. The accountable person returns the balance of the unused amount to the cash desk of the enterprise according to the cash receipt order.
The head of the enterprise can send an accountable person on a business trip (for example, on a trip for a certain period to another region or city to fulfill any instructions of the head).
When sending an accountable person on a business trip within the Russian Federation, a business trip certificate is issued in the accounting department of the enterprise, which must contain the following necessary details:
1) last name, first name, patronymic of the accountable person;
2) the destination of the business trip;
3) the name of the enterprise where the accountable person is sent;
4) the purpose of the business trip;
5) the term of the business trip.
The travel certificate must be signed by the head of the enterprise. The current legislation provides for the following guarantees and compensation payments for business trips:
1) preservation of the place of work (position) and average earnings for the seconded employee during the entire time of the business trip;
2) payment of per diems for the time spent on a business trip;
3) payment of travel expenses to the destination and back;
4) payment of expenses for renting a dwelling. In accounting, transactions with accountable persons are reflected in the following entries:
1) an advance payment for travel expenses has been issued:
Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cashier”;
2) reflects the costs of renting a dwelling (excluding VAT):
Debit of account 44 “Expenses for sale”, Credit of account 71 “Settlements with accountable persons”;
3) the amount of VAT paid for renting a dwelling is taken into account:
Debit account 19 "Value added tax on acquired values",
Credit of account 71 "Settlements with accountable persons";
4) return of the unused amount to the cash desk from the accountable person:
Debit account 50 "Cashier",
The advance report is accompanied by completed documents confirming the expenditure of accountable amounts; for business trips, a completed travel certificate is attached, etc.
In the accounting department, advance reports are checked and the amounts subject to approval by the management of the enterprise are determined.
For the amounts issued under the report, an entry is made:
The following entries are made for the amounts spent, accepted and approved according to advance reports:
Debit of accounts 25 “General production expenses”, 26 “General expenses”, 10 “Materials”,
Credit of account 71 "Settlements with accountable persons".
Unspent amounts are returned to the cash desk of the enterprise:
Debit of account 50 "Cashier", Credit of account 71 "Settlements with accountable persons".
For business trips abroad, the issuance of an advance payment in foreign currency is reflected in the accounting as follows:
Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cashier”.
Accountable amounts not returned by employees on time are debited as follows: Debit 94 “Deficiencies and losses from damage to valuables”, Credit 71 “Settlements with accountable persons”.
If these amounts can be deducted from the salary, then an entry is made:
Debit 70 “Settlements with personnel for wages”, Credit 94 “Shortages and losses from damage to valuables”.
If they cannot be held:
Debit 73 "Settlements with personnel for other operations",
Loan 94 "Shortages and losses from damage to valuables."
Analytical accounting is maintained for each advance issue. Issuance of new advances can be only with a full report on the previous advance. Transferring the advance to another person is not allowed.