Advance report: form. Advance report: what can be taken into account, sample filling, main transactions JSC form 1 form

It reflects the expenditure of amounts previously issued for reporting. It is accompanied by documents certifying the expenses.

The State Statistics Committee of Russia, by Resolution No. 55 of 01.08.01, approved the report form and the procedure for its preparation. It has a code according to OKUD 0302001. For public sector employees, form No. 0504505 is provided, adopted by Order of the Ministry of Finance No. 52n dated March 30, 2015.

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Using the advance report, they take into account the funds received by accountable persons for the needs of the administrative and economic plan.

The document is drawn up by the accountant and submitted to the accounting department for verification, signing by the director and write-off of costs.

Essence of paper

The purposes of drawing up the AO-1 form are:

• control over the expenditure of amounts issued in advance;
• approval of the use of funds by the manager;
• write-off of production costs.

Money according to the expense order is issued by the cashier of the enterprise against the report. It reflects the purpose of the expenditure. The list of persons entitled to receive amounts on account is approved by the director of the company and stored in the accounting department. The order also approves the terms for which these amounts are issued. This period is unlimited by law.

An employee receives funds for travel expenses based on a corresponding order to be sent on a trip or on a travel certificate.

The document is checked by the responsible accountant and approved by the manager. The remainder of the unspent amounts is deposited by the employee into the cash register, and the overexpenditure is reimbursed to him according to the expense receipt. Form AO-1 is issued in one copy.

If necessary, the employer issues money on account to the employee, who must, after a certain period of time, report for it to the accounting department.

When it is necessary

An advance report is needed so that the employee who received the target money reports to the employer for its expenditure.

Accountable amounts can be issued for the following needs:

• purchase of office and household supplies, fuels and lubricants;
• business trips;
• general business and entertainment expenses;
• others.

After three days have passed from the date on which the period for which the money was issued or return from a business trip expired, the accountable person is obliged to report to the employer for all expenses incurred.

To do this, he can independently fill out a standard document form or hand over consumable papers to an accountant. He will prepare the expense report using a computer program. Then the accountable person checks the compliance of the printed document with the supporting documents presented to him and signs the report.

Who compiles and how

Form AO-1 is filled out by an employee who has received money as a report for business needs or has been sent on a business trip.

• the expiration of the period for which the money was issued, specified in the employee’s application for receiving the amount;
• the worker’s return to work if the period for using the funds expired during the period of his incapacity or vacation;
• arrival from a business trip.

This procedure is provided for in clause 6 of Bank of Russia instructions No. 3210-U dated 03/11/14 and clause 26 of the Regulations on business trips, approved by Government Resolution No. 749 of 10/13/08.

To help employees fill out the report, the employer can develop instructions for completing it.

On the front of the form, the accountant indicates the following information:

• company name;
• date of completion;
• your full name, position, timesheet number;
• purpose of the advance.

The reverse side contains a table. In it, the employee indicates what he spent the money on. A separate line is filled in for each supporting document.

It reflects:

• number;
• paper date;
• Name;
• amount spent.

At the end of the table the total consumption is written. Next, the employee submits the report and supporting documents to the accounting department.

Having received Form AO-1 from the accountant, the accountant must:

• check whether it is compiled correctly;
• check the information in the table with the attached papers;
• assign a number to the report.

At the bottom of the front side, the accountant draws up a tear-off part, it indicates:

• from whom the form was received;
• paper number and date;
• amount spent;
• number of application documents;
• date of inspection and signature.

The receipt is torn off from the main form and given to the accountant. This indicates that the document has been verified and accepted.

On the back, the accountant writes the following lines:

Then two plates on the front side of the report are filled out.

On the left indicate:

• balance (overspend) according to the previous advance payment;
• amount issued;
• funds actually spent;
• balance or overspend.

The second table contains the necessary entries. The accountant enters data on the deposited balance or paid overage in the cell at the bottom of the form. The number and date of the incoming or outgoing order are also entered here. After completion, the accountant submits the report to the director for signature.

Form AO-1:

Grounds for extradition

The company issues advances to accountable persons for upcoming target costs. The amount of payment is approved by order of the director, it also reflects: the purpose of expenses, the period of use of the money, the procedure for reporting for them.

The employee receives funds from the cash desk upon application, which must contain the visa of the chief accountant and the head of the organization or its structural unit. Money can be transferred to the employee’s plastic card. In this case, the application indicates the details for crediting the amount. This possibility should be enshrined in the company's accounting policies or other internal regulations.

The enterprise must have an order on the list of accountable persons. It is kept in the accounting department. A separate order of the manager sets a deadline for using the money.

The basis for paying an accountable amount for a business trip is an order from the boss or a travel certificate. The worker must provide a cost report within three days after arrival.

If a worker has a debt on a previously issued advance, he has no right to receive the next amount on account. An employee is prohibited from transferring funds received on account to any other person.

Sample form AO-1

To correctly fill out the form, you should study the completed sample. At the top of the document is written the name of the organization and its OKPO code.

The following is information about the employee:

• the department in which he works;
• profession;
• Personnel Number.

Next they reflect the purpose of the advance. The tables below indicate the amounts issued, expenses, balances, and correspondence of accounts. Then the number of application documents and the number of sheets in them.

In the receipt, the accountant reflects from whom the report was received, its number, date, amount of expense, number of attachments and signs. On the back of the table, the accountant enters data about the document confirming the costs: date, number, name, amount. He signs his notes.

Sample of filling out form AO-1:

Procedure for drawing up the form

Form AO-1 is prepared by the accountable person and the accountant.

The employee who received the money enters the following information:

• Company name;
• Date of preparation;
• appointment of an advance;
• personal information: full name, timesheet number, position, department;
• the balance of the previously issued advance;
• the amount received from the cashier;
• columns about consumption, balance;
• number of application papers.

On the back, he indicates information about the document confirming the costs:

• number;
• date of;
• Name;
• sum.

At the end of the table is the total amount spent. The accountant checks the correctness of the data entered by the accountant, the targeted nature of the expenses, and fills in the remaining columns. As confirmation of acceptance of the report, the employee is given a detachable part of it.

Main filling rules

Since the beginning of 2002, all organizations, with the exception of budgetary ones, have used the unified AO-1 form when issuing money for reporting purposes.

When preparing an advance report, the following requirements must be met:

• data is entered by hand or on a computer;
• 1 copy is compiled;
• filling out the document is entrusted to the accountant and accountant;
• on the front side information about the organization and the employee, the movement of accountable amounts, and postings are indicated;
• the tear-off part is filled out by the accountant and given to the employee;
• on the back they record information about expenditure documents and the amount of costs;
• for the accountable amount, the employee must report within three days from the expiration of the period for which the funds were issued;
• the employee receiving the money on account must not have any debt to the organization;
• the worker hands over the remainder of the report to the cashier or receives it as compensation for overexpenditure;
• the form is signed by the accountant, chief accountant and head of the enterprise and accepted for accounting for writing off costs.

So, an advance report is necessary to control the use of money issued to accountable persons for internal organizational needs. It is important to familiarize employees with the rules for its registration. The document is checked by an accountant, who also writes off the amounts indicated in the report as expenses.

Advance report (form AO-1) is a unified document for accounting for employee expenses during a business trip. When returning from a business trip, the employee is required to report, for which he submits a completed travel certificate, which you can download, and an advance report, the form of which is in the unified form AO-1.

Advance report JSC -1 is the primary document necessary to account for the amount of cash issued to the employee for certain purposes, such as:

• travel allowances expenses ;
• administrative or production expenses .

The issuance of the accountable amount is formalized at the enterprise's cash desk using an expense cash order (RKO). The money received must be spent only for the purposes that were specified in the RKO. The cashier is obliged to hand out amounts of money in person only to an employee who has entered into an employment contract with the organization, and his name is included in the list of the order about persons who can take money into account. Also, the basis for issuing the amount will be an order to be sent on a business trip or business trip certificate .

After the accountant has spent the issued funds, an advance report must be drawn up and submitted to the accounting service within three working days.

How to fill out AO-1 correctly? We invite you to download a sample expense report, which you will find at the end of the article. You can also download a blank advance report form below.

If the travel certificate confirms the very fact that the employee is on a business trip, then the advance report is confirmation of the employee’s work. Documents confirming the expenditure of the issued amounts are attached to the advance report.

An advance report is also filled out when issuing funds against the report to employees for various needs. At the same time, you need to remember that money can be given to an employee on account only if he is included in the order on accountable persons.

The procedure for drawing up an advance report (form AO –1)

The document is drawn up by both the employee and the accounting department employee.
The reporting person must fill in the following information:
1 . Name of the organization ;
2. Date of preparation ;
3. Appointment of advance payment ( production, representative, travel allowances expenses, etc.);
4 . Personal data, namely: last name and initials, structural unit in which the accountant works, personnel number, position;
5 . Information about the amount of the last advance;
6. The amount of the sub-report issued by the cashier;
7. The columns “Spent”, “Balance/Overconsumption”, as well as information on the number of documents that are attached to JSC –1, are filled in after writing and calculating the necessary data on the other side of the report;
8 . Tabular part about spent means, namely:

• serial number . All documents that are attached to the expense report must be numbered according to the compiled list;
• number, date of each document, confirming targeted spending of funds;
• name of documents attached to JSC –1 (sales (cash) receipt, receipts for PKO, business trip ID, invoice, etc.), what the money was spent on;
• the expense amount is copied from each document. The reporting person fills out only column 5 or 6 (this depends on the settlement currency);
• calculation of the final amount. Next, the total is rewritten in the column “Spent” (point 7).

After the accountant has passed AO-1, ​​the accounting service employee needs to check the presence of each document that confirms the amount of funds spent, their correct expenditure for the intended purposes, and also needs to fill out the remaining sections. To confirm that the report in Form AO -1 has been submitted to the accounting department, the employee is given a receipt. After reviewing all the documents in the original that confirm the expense, checking the correctness of filling out, the advance report of JSC -1 is signed by the chief accountant, accountant and director, and then accepted for accounting.

Advance report AO-1. Sample filling

The advance report form is a two-sided form; it is filled out by both the accounting department and the employee himself.

What should an accountable person fill out in Form AO-1?

On the front side of the form the following lines are written:

• name of company;
• date of the report;
• the structural unit in which he works;
• your full name, position, personnel number;
• the purpose of the advance, that is, what it is planned to spend the issued money on (household needs, stationery, travel expenses, etc.);

On the back of the form, the accountable person fills out a table indicating how the money was spent. For each available supporting document, a table line is filled in, in which the number, date, name of this document and the amount spent reflected in this document are written sequentially in the columns. Having filled out the entire table of the advance report form, the results are summed up at the end, the total amount spent is calculated, which is written in the “total” line. After this, the accountable person submits the advance report form to the accounting department, attaching all supporting documents.

What does the accountant fill out in the expense report?

Having received the report, the accountant must check the correctness of completion and compare the data given in the table with that specified in the attached documents. The document is assigned an individual number.

At the bottom of the front side, the accountant fills out the “receipt” lines: from whom the report form was received, its number and date, the amount spent, the number of attached documents, the date the report was accepted and the accountant’s signature. The receipt completed in this way is torn off from the main part of the AO-1 form and handed over to the accountable person as a sign that the report has been accepted and verified.

On the reverse side of the form, the accountant fills out lines 7 and 8, which reflect the amount accepted for accounting, and line 9, in which the debit of the account is written where expenses incurred are written off.

Then you need to go back to the front side and fill out two small tables:

• the first reflects the amount of the balance or overspending on previous advances, if any, in the “total received” field the issued advance amount is written, in the “spent” line – the amount actually spent. If the employee spent less than the issued money, then the “balance” is filled in, if more, then the “overspend”. If there is a balance, they are transferred to the cash desk according to, if there is an overexpenditure, then the employee is given the missing amount from the enterprise's cash desk according to. In case of a balance/overexpenditure, you must also fill in “balance paid/balance issued in total” under the tables on the front side.
• the second table complements the first; in it, opposite the filled lines of the first table, the corresponding corresponding ones are placed.

Example of filling out advance report No. AO-1

The figure below shows a sample of filling out the advance report form.

Sample of filling out the front side of the report

The figure below shows a sample of filling out the back side of the report.

Sample design of the reverse side of form No. AO-1

It is used to account for funds issued to accountable persons for administrative and business expenses.

Drawed up in one copy by the accountable person and the accounting employee.

The advance report can be prepared on paper and computer media.

On the reverse side of the form, the accountable person writes down a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, cash register receipts, sales receipts and other supporting documents), and the amount of expenses for them (columns 1 - 6). The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.

The accounting department checks the intended use of funds, the presence of supporting documents confirming the expenses incurred, the correctness of their execution and calculation of amounts, and also on the reverse side of the form the amounts of expenses accepted for accounting are indicated (columns 7 - 8), and accounts (sub-accounts) that are debited for these amounts (column 9).

Details related to foreign currency (line 1a of the front side of the form and columns 6 and 8 of the back side of the form) are filled in only if funds are issued to the accountable person in foreign currency in accordance with the established procedure, in accordance with the current legislation of the Russian Federation.

The verified expense report is approved by the manager or an authorized person and accepted for accounting. The balance of the unused advance is handed over by the accountable person to the organization's cash desk using a cash receipt order in the prescribed manner. Overexpenditure on the advance report is issued to the accountable person according to the cash receipt order.

Based on the data of the approved advance report, the accounting department writes off accountable amounts in the prescribed manner.

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Resolution of the State Statistics Committee of the Russian Federation dated August 1, 2001 N 55 "On approval of the unified form of primary accounting documentation N AO-1 "Advance report""

With the help of an advance report, accountable persons confirm the spent amounts previously given to them in advance.

The issuance of advance amounts can only be carried out on the basis of an order from the manager, indicating the list of accountable persons, the terms and purposes for which funds are issued, as well as their amount. For posted workers, payment of money on account can be made on the basis or approved by the manager.

The advance report form is a two-sided unified form No. AO-1 and must be filled out in one copy by both the accountable person and the accounting employee.

Filling out an advance report

1) An accountable person.
The accountable person begins filling out the advance report by indicating on the front side of form No. AO-1: the name of the organization, the date of preparation of the document, his last name and initials, profession (position), his personnel number, as well as the purpose of the advance (business or entertainment expenses).

Documents confirming the expenses incurred by the employee must be listed on the back of the form in columns 1-6, indicating the amount of expenses for them. These documents must be numbered in accordance with the order in which they are listed in the report.

In column 1, the reporting person indicates the serial number assigned to the source document.

Columns 2 and 3 indicate, respectively, the date of preparation of the received document and its number.

Column 4 indicates the type of expense incurred (for example, office expenses).

The amount of the expense incurred is indicated in column 5 if the expense was made in rubles, or in column 6 if the expense was made in foreign currency.

The total amount of expenses of the reporting person is indicated in the “Total” line in column 5 or 6.

2) An accountant.

The advance report completed by the employee along with supporting documents is submitted to the accounting department. When accepting form No. AO-1 from an accountable person, the accountant signs for acceptance of the document for verification, indicating its number and date, the total amount of expenses and the number of attached documents confirming the expenses incurred. At the end of the receipt, the date of submission of the report is indicated, after which the accountant’s receipt is transferred to the accountable person.

The accountant, after checking the correctness of the documents and the expenditure of funds, fills out columns 7-8 on the back of the form, indicating the amount of expenses accepted for accounting, and column 9, indicating the number of accounting accounts that are debited for the amount of expenses.

Next, the accountant fills out the front side of the AO-1 form, indicating: the balance (overexpenditure) of the previous advance, the amount of the advance received from the organization's cash desk, the amount of funds spent, the balance or overexpenditure of advance amounts, accounting records of transactions accounting for expenses incurred.

Information for filling out the table of accounting entries is generated from the data in column 9 of the reverse side of the expense report.

After checking the correctness of arithmetic calculations, paperwork and spending of funds for their intended purpose, the document is sent for approval to the head of the organization.

After approval of the document, the accounting department writes off the accountable funds and makes a final settlement with the accountable person.

If the advance is not used in full, then the balance is handed over by the accountable person to the organization’s cash desk at

Unified form AO-1used for employee reports on advances received from the organization. Let's look at its design.

Where to download the unified form AO-1

The form of the unified form AO-1 and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated August 1, 2001 No. 55. You can download the form on our website.

Let us remind you that at present the use of unified forms is optional. If desired, the expense report can be drawn up on a form developed by the organization and approved by its head.

More about this - “Primary document: requirements for the form and the consequences of its violation” .

Who prepares the advance report and when?

The advance report is prepared by the accountable person, that is, the employee:

• received money for the economic needs of the organization;
• or sent on a business trip.

• the expiration of the period for which the funds were issued, specified in the employee’s application for the issuance of money on account;
• the employee returning to work if the period for which the money was issued expired during his illness or vacation;
• the employee's return from a business trip.

This is provided for in sub-clause 6.3 clause 6 of the Bank of Russia directive dated March 11, 2014 No. 3210-U and clause 26 of the regulations on business trips, approved. Decree of the Government of the Russian Federation dated October 13, 2008 No. 749.

Read about the consequences of violating this deadline in our material. “If the employee has not reported on the accountables within 3 days, and you have not withheld them from his salary, you need to accrue contributions.” .

The report is drawn up in one copy, to which documents confirming the expenses incurred by the employee are attached. To prevent employees from making mistakes, it is advisable to issue instructions on the procedure for drawing up expense reports.

Please note: recently, an expense report can be prepared not only in paper, but also in electronic form.

More about this - “The advance report can be signed electronically” .

A sample of filling out the unified form AO-1 can be downloaded on our website.

The report has been completed. What's next

After receiving an advance report from the employee, proceed in the following order:

1. Give the employee a receipt for receipt of the report (this is the cut-off part of the unified form AO-1).
2. Check the intended use of funds, the availability of supporting documents, the correctness of their execution and the employee’s calculation of amounts.
3. On the reverse side of the report, indicate the amounts of expenses accepted for accounting and the accounts (subaccounts) that are debited for these amounts.
4. Submit the verified report to the manager or authorized person for approval.
5. Accept the approved report for accounting.
6. Pay off the accountant by receiving from him the unused balance of the advance or by reimbursing him for the overspending.