Features of accounting for settlements with accountable persons

For 2018 set limit to issue cash accountable funds that are intended for mutual settlements between legal entities. This is no more than 100,000 rubles under one agreement.

This rule is regulated by clause 6 of Bank of Russia Ordinance No. 3073-U. However, the employee has the right to make the necessary purchases for any amount on his own behalf, since this rule does not apply to mutual settlements between the company and an individual. It turns out that if an employee on his own behalf makes settlements with a legal entity, then the limit may not be respected, and the company will not violate its cash accounting.

And if the employee incurred expenses as a representative of the company, then this established financial limit need to do... Otherwise, according to article 15.1 of the Code of Administrative Offenses of the Russian Federation, the owner of the enterprise will incur a fine of 50,000 rubles.

Among other things, any organization can issue accountable finances by transferring them to the employee's salary card. To carry out this procedure, the employee must write a corresponding application, with the obligatory indication of the bank card account number. On the preparation of the advance report, documentary acts must be attached proving the payments.

Accounting for funds with the accountable person is carried out in the same manner, regardless of how the finances were issued - issued in cash or transferred to a bank card.

Owner or manager of the company personally sets a specific period of time for which accountable cash is issued. It should be noted that this period is not limited by the current legislative documents of the Russian Federation. The most important thing is clear display of the deadlines provided by the manager, in the act under the reporting employee.

Also, the application must necessarily contain personal signature of the manager, which indicates the consent of the director of the company to the actions and the timing of their implementation specified in the document.

The remaining accountable amount must be returned to the cashier of the enterprise no later than three working days, at the end of the period for which the funds were issued. If the term is not specified in the application for issuing funds to the accountable person, then the unused funds are returned after the expiration of a three-day period, from the moment of their receipt.

An employee who is an accountable person has every right not to return the issued money before the end of the specified period. Early return of unused accountable finances occurs in two cases:

• on the personal initiative of the worker;
• upon dismissal under the reporting employee.

Basic documents with examples

For legally correct registration of accounting of funds issued to the person in charge, must be correctly formed the following documentary acts:

• statement of the responsible employee for the issuance of certain accountable amounts to him;
• order of the head of the company on the appointment of an accountable worker and on the allocation of a specific amount of money to him for the administrative costs of the enterprise;
• application for the issuance of funds;
• service letter.

Application for the issuance of accountable amounts to the director

This statement is internal document of the organization, on the basis of which finances are issued from the cash desk to the accountable person.

Such an internal act is drawn up by the responsible employee and signed by the head of the company or his authorized person, who has the right to manage the company's cash desk.

The statement must display the following information:

• the amount of funds issued for the report;
• the specific period for which the money is provided;
• personal signatures of the applicant and the head;
• the dates of the formation and signing of the application act.

Order

An order or order on the appointment of persons responsible for the expenditures of the allocated accountable funds is one of the founding documents, since without its presence, the provision of cash to the accountable person will not be legal.

If the tax authorities, during the audit, discover the absence of this order, then an administrative penalty in the form of a substantial fine will be imposed on the head.

Application

An application for the issuance of funds is drawn up by the accountant, after which the head of the company addresses this act to the financial director or the person responsible for the distribution of finances from the company's cash desk. This document is confirmation of spending funds from the enterprise budget.

Memo

The memo is formed by the head of the company and is basis for the accounting department for the issuance of an accountable amount to the person in charge.

Basically, this document is completed by hand.

Currently introduced restrictions on issuance the maximum amount of money to the accountant. This amount should not exceed 100,000 rubles... However, if the company incurs expenses under several separate agreements, then this limit applies exclusively to one agreement.

Maximum amount

It should be noted that this rule applies only to mutual settlements between legal entities or between individual entrepreneurs and organizations. If the company makes settlements with individuals, which are all employees of the organization, then no limit is set.

It turns out that the head of the company has the right to give his consent to the issuance of accountable funds of an unlimited amount, if these finances are intended for settlement with an individual.

Issuance and accounting process

The regulatory framework of the Russian Federation provides Several variants implementation of the issuance and accounting of financial amounts to accountants.

On the card

For this method of transferring money to the head of the company, first of all need to make changes in the accounting policy of the organization, which will display the entire process of accounting and issuance of funds to the accountable employee by means of transfer to his bank card.

The return of unused amounts can be returned both in cash and non-cash, by means of a reverse transfer from the employee's personal account to the company's settlement network.

This process has several advantages:

• reliability and timeliness;
• no costs for the provision of banking services for cash withdrawals;
• there is no need for registration of cash documentation;
• the ability to transfer money to an accountant who is in another city or country.

To the cashier

This procedure is performed using issuance of financial cash, which is characterized by the same conditions and requirements as when transferring an amount of money to a plastic card.

The main difference is that a refund can only be made in “cash” and only at the cash desk of the organization.

Features of calculations and travel expenses are presented in this video.