How to withdraw money from a corporate card. Features of accounting for corporate cards. Accounting for transactions with corporate cards

Designed to pay expenses related to the business or core activities of the company, including overhead, entertainment, transportation and travel expenses, as well as receiving cash. The card cannot be used for payment of wages and social payments. At its core, a corporate card is an analogue of funds issued on account. Can be either debit or credit.

To issue a card, a legal entity must enter into an agreement with the bank on the issue and maintenance of corporate cards, which displays information about the employees who will use these cards. The agreement should be accompanied by employee applications for the issuance of cards and powers of attorney for them from the company. To open a card account, you must provide the relevant documents to the bank.

The possible number of cards to be opened per account is determined by each bank at its own discretion.

Advantages of using corporate cards for organizations:

Reducing operating costs and time associated with issuing accountable amounts. The company does not need to receive cash from the bank for business expenses, as well as deliver and store it;

There is no need to buy foreign currency for foreign business trips or open a foreign currency account, and there is no need to fill out declarations when crossing borders. Funds will be debited from the company's card account with automatic conversion into the currency of the country in which the cardholder is located;

Management and control of company expenses. The ability to set limits on cards and connect SMS information allows you to control the spending of funds by an authorized employee in real time. For example, an organization can top up a card at any time or increase the limit on transactions of a posted employee. The bank also provides the company with a detailed statement of transactions using cards. Due to this, the company’s accounting department can control the targeted spending of funds by employees;

Possibility to make payments in amounts over 100 thousand rubles. In accordance with the instructions of the Central Bank of the Russian Federation dated July 20, 2007 No. 1843-U, cash payments in the Russian Federation between organizations, including individual entrepreneurs, related to their business activities, within the framework of one agreement can be made in an amount not exceeding 100 thousand . rubles. Payments using a corporate card refer to non-cash payments - thus, this restriction does not apply to transactions with corporate cards;

Using the card you can make purchases on the Internet;

24/7 access to funds in the organization’s account. Possibility to receive cash from ATMs at any time;

The ability to attach all corporate cards to one card account with a single spending limit for all employees of the organization or divide all corporate cards into groups with their own spending limit;

Reduce the risk of cash loss or theft. If the card is lost, the client can block it, saving the funds;

Also, depending on the type of card and bank program, corporate cards have certain types of discounts and benefits.

Annual servicing of one corporate card in Russian banks costs on average from 1 thousand rubles. For example, at Avangard Bank, annual servicing of a MasterCard Business card costs 900 rubles, and MasterCard Gold – 2 thousand. At St. Petersburg Industrial Joint Stock Bank (SIAB), annual servicing of a Visa Business card will cost 1 thousand rubles.

Banks can set a minimum account balance on a card. So, at Avangard Bank it is equal to 10 thousand rubles.

A corporate card can be issued for making small purchases for the current needs of the enterprise or for use on business trips. Cards are available in three versions:

1. Debit– this payment instrument allows you to use money that was previously credited to the account linked to the plastic card. If the user's available balance is not enough, he will not be able to borrow additional funds from the bank.
2. Credit– the servicing banking institution sets a card limit within which users can pay for purchases.
3. Debit cards with overdraft facility. When paying with such a card, corporate clients can use not only the resources available in the account, but also the credit limit allocated by the bank. Loans will be repaid automatically the first time funds are received on the card.

Features of payments using a corporate card

A corporate card issued by a financial organization remains its property, and the money on it belongs to the company for which the plastic was issued. The client receives authority only to use the card plastic in payments, carry out transactions for crediting and spending funds on the card account. The plastic card issued by the bank is not accounted for by the company.

IMPORTANT! An enterprise is not required to report the opening of a corporate card (debit or credit) to the tax office. This function is assigned to banking institutions that provide services for issuing and servicing such payment products.

Employees must submit written reports to the employer about the movement on the corporate card in each case of cashing out funds from it or conducting expense transactions with its help. Monetary resources transferred to this type of card are reflected in the company’s accounting as part of accountable amounts. Responsible employees who are granted the right to dispose of a corporate card are obliged to:

• with the frequency established by the enterprise for compiling reports on the movement of funds on corporate cards, submit a final report (an organization can develop its own report template or invite employees to fill out);
• save all documents confirming each operation and attach them to the report (checks, acts, invoices).

Accounting, after receiving reports from responsible officials on the expenditure of funds from corporate cards, verifies the data with bank statements. If shortfalls are identified due to unreasonable or inappropriate spending of funds from a corporate card, the company can withhold the amount of damage from the employee if a number of conditions are met:

• the amount of damage caused by the actions of the responsible person can be reliably determined;
• the guilt of a particular employee has been documented;
• Based on the results of an internal investigation, the head of the company issued an order to withhold the amount of the shortfall;
• from the moment of recording the fact of the occurrence of a shortage or damage to the day of issuing an order to withhold a certain amount from the salary of the perpetrator, no more than a month has passed;
• the alleged deductions are not disputed by the person at fault.

IMPORTANT! Corporate cards cannot be used to issue wages and social benefits to employees.

The number of corporate cards for one company is not limited. An organization can order several personalized or non-personalized cards from the bank, and link them to one or different accounts. For each plastic card, it is possible to limit the amount of expenses by setting an individual limit value.

Using a corporate card you can carry out the following expense transactions:

• payment of expenses of employees on business trips;
• implementation of transfers in favor of public utilities;
• carrying out settlements with counterparties;
• purchase of low-value assets;
• payment of bills for services directly related to the business activities of the company.

Payment procedure and expense limit

To ensure that the work with cards within the company is smooth, it is recommended to monitor the use of corporate card resources by employees. For this purpose, it is possible to approve a local act regulating the card payment scheme and the frequency of drawing up reports on money spent.

The internal regulations for using a corporate card perform a number of tasks:

• minimizes the risks of disputes with tax authorities in matters of withdrawing cash from cards;
• approves a list of situations in which the employer has the right to file claims against the responsible employee for misappropriation of money, identified shortages or abuses;
• makes the process of withholding card shortages from guilty parties as transparent and understandable as possible.

In the rules for the use of corporate cards approved by the enterprise, it is necessary to fix limits on various types of spending actions, approve the list of employees allowed to access money on plastic cards, and establish a time frame for such access. The local act must contain a template for a report on spending funds from the card and the deadline for submitting it to the accounting department. Employees who are authorized to make payments using corporate cards must issue a receipt to keep the PIN code for the card secret from third parties.

NOTE! In the internal regulations on the procedure for using corporate payment cards, it is necessary to provide a section to describe the measures of liability for violations of a financial nature for personnel authorized to use corporate plastic cards.

If a company has opened a credit card or debit card with an overdraft, then the money limit established on it can be increased at the expense of the resources of the servicing bank. In this case, the company will have loan obligations to the financial institution.

REMEMBER! A loan is classified as received only after cash or non-cash credit money has been written off. It is at this moment that short-term credit obligations should be reflected in accounting in the amount of the used credit limit.

Accountable persons, provided they use corporate cards, are not subject to the limits established by the Central Bank in Directive No. 3073-U dated October 7, 2013.

Accounting, postings

The fact that a corporate payment card is issued to an employee should not be reflected in the company’s accounting records. Postings are made when there are transactions performed using this type of card. All settlements using these payment instruments are shown on account 55. Data from the reports of persons authorized to spend funds from cards is entered into 71 accounts. Analytics is carried out broken down by card accounts and separately for each accountable person.

All accounting transactions can be reflected through the following correspondence:

1. D55 – K51– funds on the card account were replenished from the company’s current account.
2. D55 – K66– credit obligations to the bank arose as a result of overexpenditure of available resources on the corporate credit card.
3. D91 – K55– funds were written off from the corporate card to pay a commission to the bank.
4. D71 – K55– the employee made a debit transaction using a corporate card.
5. D25 (or 26, 60, 10, 44, 76) – D71 the amounts indicated in the report of the accountable person are taken into account.
6. If a credit limit has been activated, the interest accrued on it is shown by posting D91 – K66.
7. D66 – K55– the loan on the corporate card has been repaid.

If funds on a card account are replenished with foreign currency, then their balances at reporting dates must be revalued. The exchange rate differences arising during this procedure are shown on 91 accounts.

If the company's accounting department does not have prompt access to bank statements for card accounts, accounting entries are made with the participation of account 57:

• D71 – K57– an expense was made from the card by the accountable person;
• D57 – K55– reflects data from the report of the accountable person and the bank statement on the expenditure of funds from the corporate card.

The last posting is created on the date of receipt of documents confirming the movement of the account from the servicing financial institution. If the employee was unable to document the expenses he made from the card, then the expenses are shown on the bank statement by posting D73 – K55. These amounts must either be confirmed by the employee to establish the fact of their economic feasibility, or returned by the responsible person.

Learning to work with corporate cards (1C: Accounting 8.3, edition 3.0)

In this lesson we will look at the reflection in 1C: Accounting 8.3 (edition 3.0) of transactions with corporate cards.

Corporate is a bank card linked to an organization’s card account.

Usually the organization starts special card account in the bank and links the required number of bank cards, which are called corporate cards, to this account.

The organization transfers funds from its main current account to this card account, and employees organizations to which corporate cards have been issued, they withdraw money from these cards to their own account.

Then the employees report on spending funds withdrawn from corporate cards using advance reports.

The advantages of corporate cards are obvious:

• costs and time for issuing funds for reporting are reduced
• the risk of losing cash is reduced
• it becomes possible to withdraw funds from the card in the desired currency (an irreplaceable thing when traveling abroad)
• control over the spending of funds appears online (for example, using a mobile application)
• it becomes possible to set limits both for the card account in general and for corporate cards in particular
• it becomes possible to make purchases online

Requirements when working with corporate cards:

• funds withdrawn from the cards cannot be used for settlements with employees for wages and in general for any social payments
• An agreement is concluded with the bank on the issuance and servicing of corporate cards, to which is attached a list of employees who will use these cards

Let me remind you that this is a lesson and you can safely repeat my steps in your database (preferably a copy or a training one), the main thing is that the version of the database is 1C: Accounting 8.3, edition 3.0.

To work with a card account in accounting, account 55 “Special accounts in banks” is used.

Let's now look at these same operations in Troika (1C: Accounting 8.3, edition 3.0).

The organization replenishes the card account to which the employees’ corporate cards are linked

The transfer of funds from the main current account of the organization to the card account is formalized by a regular debit from the current account.

We go to the “Bank and cash desk” section, “Bank statements” item:

We create the document “Write-off from the current account”:

We indicate the type of operation “Transfer to another account of the organization”, our card account and accounting account 55.04.

We carry out the document:

Employees withdraw money from corporate cards linked to the organization’s card account

Withdrawals of money by an employee through a corporate card are reflected in the same debit document from the current account.

We indicate the type of operation “Transfer to an accountable person”; as the account we indicate 55.04 and our card account; The card holder acts as the recipient (accountable person):

We carry out the document:

The bank charges a fee for withdrawing cash using a corporate card

When an employee withdraws cash using a corporate card, the bank will withhold a commission. This commission is also documented as a debit document from the current account:

We carry out the document:

The employee reports for the money spent, withdrawn using a corporate card

And, finally, the employee who withdrew the money for reporting is obliged to report on it - attach supporting documents.

In accounting, this operation is reflected in the document “Advance report”.

We go to the “Bank and cash desk” section, “Advance reports” item:

Create a new document:

Let's carry it out:

This is how you can easily and simply work with corporate cards in 1C: Accounting 8.3, edition 3.0.

We're great, that's all

By the way, for new lessons...

Additions from readers

Accountant Olga Klimova shared valuable additions to the article - I am pleased to publish them for all readers.

In very small organizations, a corporate name card can be opened directly to the main current account. Sberbank, for example, actively practices this for microenterprises. And then accounting is kept without using account 55 and “Write-offs from the current account.” The employee simply cashes out money through an ATM or pays with a card: Dt 71 Kt 51.

Quote from the article: "... The organization replenishes the card account to which the corporate cards of employees are linked... We create the document "Write-off from the current account" ...".

Like any other bank card, it is opened to a specific individual. But the peculiarity is that this person must be an employee of the company who has entered into an agreement to issue such a card.

Banks can issue debit and credit corporate cards (clause 1.5 of the Regulations on the issuance of payment cards and on transactions carried out using them, approved by the Bank of Russia on December 24, 2004 No. 266-P).

The holder of a debit (payment) card can make transactions within the amount established by the bank. These calculations are made using the company’s money in its account. Using a credit card, the holder can make transactions using money provided by the bank within the established limit in accordance with the terms of the loan agreement.

Both corporate cards can be either personalized or non-personalized. Personalized cards are issued to a specific employee of the company. Unnamed ones are issued to the company. This card can be used by anyone. As practice shows, organizations mainly use debit cards with a limit set for each card for different categories of spending and an overdraft.

How to get a card

In order to do so, the company must enter into an agreement with the bank. It must be accompanied by:

• list of employees who will use the card. Their signatures must be certified by the company's seal;
• copies of passports of employees in whose names the cards are issued;
• agreements on the use of cards in the form established by the bank, filled out and signed personally by employees.

A corporate bank card is issued directly to the holder indicated by the company in the application for issuing a bank card, or to a company representative acting on the basis of a power of attorney.

Procedure for using corporate cards

In order for employees to be able to freely operate corporate cards, the organization needs to develop regulations on the procedure for their use (Part 1 of Article 8 of the Labor Code of the Russian Federation). We recommend installing:

• a list of expenses and transactions that can be made by an employee using a corporate card;
• payment limits for corporate cards;
• the period after which the employee must return the card;
• the procedure for submitting a report by cardholders on the amounts spent;
• the period within which the employee must submit an advance report to the company with supporting documents attached;
• list of documents that are accepted as confirmation of expenses incurred.

In addition, it is necessary to approve a list of positions of persons whose work duties involve the use of corporate cards (clause 1 of Article 847 of the Civil Code of the Russian Federation). Employees whose positions are listed in the list must be familiarized with the position under signature (Part 2 of Article 22 of the Labor Code of the Russian Federation).

To exclude cases of loss of corporate cards, as well as misuse or theft of funds, it is necessary to organize in the company a record of the acceptance and issuance of corporate bank cards (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). To do this, it is advisable to develop a register that reflects the following data: card numbers, full names of their holders, dates of transfer and return of cards. The fact of issuance and return of a corporate card will be confirmed by the employee who received it and by the person who keeps records of the card data.

Personalized corporate bank cards may be in the hands of holders, provided they comply with security requirements. All non-personalized corporate cards are stored in the company safe. As a rule, non-personal cards are issued to an employee to perform a specific task - payment of travel, hospitality or other expenses.

What expenses can be made using the card?

According to clause 2.5 of Regulation No. 266-P, a legal entity can carry out using bank cards, in particular, the following operations:

• receive cash for payments in Russia related to the activities of a legal entity, including payment of travel and entertainment expenses;
• make payments in rubles related to the activities of the legal entity, including paying travel and entertainment expenses in the Russian Federation;
• receive cash in foreign currency abroad to pay for travel and hospitality expenses;
• pay travel and hospitality expenses in foreign currency outside the Russian Federation.

A company accountant often has a question: can a posted employee use a corporate card abroad to pay for services on behalf of the organization itself? And if so, how does the authorized bank exercise currency control over such transactions?

Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control” does not establish restrictions on foreign exchange transactions between residents and non-residents.

Consequently, an employee posted abroad, acting on behalf and on behalf of his organization, can theoretically use a corporate card to pay for services.

The previously in force Regulations on the procedure for issuing bank cards by credit organizations (approved by the Bank of Russia on April 9, 1998 No. 23-P) contained a rule according to which, when carrying out currency transactions using corporate cards, a legal entity was obliged to provide to the authorized bank justification for the operation, including a statement of expenses. There is no such requirement in the currently valid Regulation No. 266-P.

At the same time, clause 2.5 of Bank of Russia Instruction No. 138-I dated June 4, 2012 stipulates that when writing off foreign currency from a current account using a bank card, a certificate of currency transaction is not submitted to the authorized bank. Except for the case of currency transactions that require the execution of a transaction passport. Let us remind you that when making foreign exchange transactions, a transaction passport does not need to be issued if the total amount of the contract does not exceed the equivalent of 50 thousand US dollars at the official exchange rate on the date of conclusion of the contract (clause 5.2 of Instruction No. 138I).

Thus, the organization has the right to pay for services abroad in foreign currency with a corporate bank card.

Report on spending money on a corporate card

Currently, there are no regulations establishing what document a company employee must draw up to confirm the spending of funds on a corporate card. Therefore, an organization can use the unified advance report form No. AO-1.

Note. The form of the advance report was approved by Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55.

The company also has the right to develop its own report form (clause 4, article 9 of Law No. 402-FZ), which must be included in the appendix to the accounting policies (subclause 4, clause 3, article 21 of Law No. 402-FZ, clause 4 of PBU 1/2008).

When an employee has income subject to personal income tax

When making payments to corporate cards, you must remember that the employee must account for the funds received: submit an advance report with supporting documents.

If an employee does not timely report on the expenditure of funds or does not return the funds withdrawn from the card, he will have income subject to personal income tax (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 14376/12, FAS West Siberian District dated February 19, 2014 No. A45-25321/2012). Although, according to some judges, the absence of supporting documents on the expenditure of funds issued on account or their return to the cash desk is not evidence that such amounts can be attributed to the income of employees (resolution of the First Arbitration Court of Appeal dated April 11, 2013 No. A43- 14173/2012, decision of the Arbitration Court of the Nizhny Novgorod Region dated January 31, 2013 No. A43-14173/2012).

Do I need to comply with the payment limit?

Clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013 limits cash settlements between legal entities, legal entities and entrepreneurs. The limit is 100,000 rubles. under one contract.

Using a corporate bank card is a non-cash payment. Therefore, the payment amount may exceed 100,000 rubles if an employee pays for goods (work, services) using a card.

However, an employee withdrawing cash from a card means receiving funds on account. And since the accountable person makes further payments on behalf of the company, such cash in settlements must be used subject to the limit.

The fine for violating the settlement limit for a company ranges from 40,000 to 50,000 rubles, for an official - from 4,000 to 5,000 rubles. (Article 15.1 of the Code of the Russian Federation on Administrative Offenses).

Accounting for transactions with corporate cards

Accounting for transactions using corporate cards must be kept in account 55 “Special accounts in banks”. For more convenient accounting of transactions on corporate cards, a “Corporate Cards” subaccount is opened for this account. It is advisable to maintain analytical accounting for this subaccount for each corporate card received.

Note. The availability and movement of funds in foreign currency are taken into account separately.

Example 1. The company sent an employee on a business trip. At the same time, he was given a corporate card, with 45,000 rubles credited to it from his current account. Upon returning from a business trip, the employee submitted an advance report.

Expenses amounted to:

• 16,000 rub. - for travel;
• 30,000 rub. - for accommodation;
• 6300 rub. - daily allowance;
• 3500 rub. - entertainment expenses.

DEBIT 55 subaccount “Corporate card”
CREDIT 51

• 45,000 rub. - funds have been credited to the card;

DEBIT 71
CREDIT 55 subaccount “Corporate card”

• 45,000 rub. - funds are debited from the card when an employee pays in cashless form or in case of cash withdrawal;

DEBIT 26 CREDIT 71

• RUB 52,300 - travel expenses are reflected;

DEBIT 44 CREDIT 71

• 3500 rub. - entertainment expenses written off;

DEBIT 71 CREDIT 50

• 10,800 rub. - final settlement with the employee has been made.

Using a corporate card you can make payments in foreign currency. Then count 57 will be used.

Example 2. Let's change the data from the previous example. Let's assume that the employee was sent on a business trip abroad.

To purchase currency, 36,900 rubles were transferred from the current account, and $900 were credited to the card. The exchange rate on the date of purchase was 40 rubles/USD. Expenses:

• 24,000 rub. (600 USD x 40 rubles/USD) - living expenses;
• 12,000 rub. (50 USD x 40 rubles/USD x 6 days) - daily allowance.

The following entries were made in accounting:

DEBIT 57 subaccount “Corporate card in rubles”
CREDIT 51

• RUB 36,900 - funds were transferred for the purchase of foreign currency;

DEBIT 55 subaccount “Corporate card in foreign currency”
CREDIT 57

• 36,000 rub. ((600 USD + 50 USD x 6 days) x 40 rubles/USD) - currency credited;

DEBIT 91 subaccount “Other expenses”
CREDIT 57

• 900 rub. (36,900 - 36,000) - expenses for converting rubles into US dollars are reflected;

DEBIT 71

• 12,000 rub. (50 USD x 40 rubles/USD x 6 days) - funds were withdrawn from the card to pay daily allowance;

DEBIT 71
CREDIT 55 subaccount “Corporate card in foreign currency”

• 24,000 rub. (600 USD x 40 rubles/USD) - funds in foreign currency are debited from the card to pay for the hotel;

DEBIT 26 CREDIT 71

• RUB 36,700 (36,700 + 700) - travel expenses of the accountable person are reflected based on the advance report.

Note. For a day of travel in Russia, the daily allowance is according to the standards established for business trips to the Russian Federation (700 rubles).

Since the company’s funds were converted into foreign currency in the amount of the employee’s travel expenses and transferred to the corporate card on the date of settlements on the card, exchange rate differences do not arise in accounting (clauses 4, 5, 9 PBU 3/2006, appendix to PBU 3/2006 ).

Note! Expenses on the card must be documented. Otherwise, inspectors will consider the funds spent by the company's employees to be their taxable income.

Recently, payments using corporate cards have become commonplace for most businesses. These payment instruments are easy to use.

Accounting for corporate cards pretty simple. Experienced accountants, as a rule, do not have any problems recording transactions. Difficulties may arise when compiled by the employee to whom it was issued. Next, we will consider the features of reflecting operations.

General information

Corporate cards are bank cards, the funds on which belong to the organization. With their help, expenses incurred by employees as part of their professional activities are paid.

Can be carried out payment by corporate card travel, business and entertainment expenses. This payment instrument is not used for the employee’s personal purposes, crediting earnings, or social benefits.

Kinds

There are credit and payment (debit) cards. With the help of the latter, payment is made at the expense of funds located on the account of the enterprise, or an overdraft.

For credit cards, accordingly, payments are made using borrowed funds provided by the banking structure.

Features of the operation

Replenishment is made by bank transfer. To do this, a payment order is sent to the banking organization.

Funds can only be spent using the card. This can be either regular non-cash transactions or cash issuance.

To corporate cards The payment limits established by the Central Bank for cash payments do not apply. Meanwhile, banking organizations, guided by the recommendations of the Central Bank, can set an issuance limit. For example, according to Sberbank corporate card maximum amount is 100 thousand rubles/day.

Advantages of payment instruments

The following advantages of using corporate cards can be noted:

• Control of employee spending. Firstly, all transactions will be reflected in the company’s account. Secondly, it is formed, which reflects all expenses incurred for a specific period.
• Possibility to use funds at any time. Access to money in the account is available 24 hours a day.
• Prompt blocking of the card in case of problems.
• Possibility to use funds on business trips abroad. There is no need to purchase foreign currency when traveling outside the Russian Federation. At the same time, an employee located abroad can be quickly sent from Russia.
• Significant time savings when booking and paying for tickets and hotel rooms.

Notification of the Federal Tax Service and funds

Information about the open account must be sent to the Pension Fund, the Supreme Soviet and the Tax Service. Currently, the notification is sent by the banking organization itself that services the account.

Notification is carried out within 7 days (working days).

Important nuances

Corporate cards for legal entities are issued for specific employees of the enterprise, i.e. they are registered.

Reflection of transactions in accounting for corporate cards carried out, as a rule, on a separate account.

A bank account can be opened in both rubles and foreign currency. In the first case, there is no need to open an additional foreign currency account. According to Central Bank Regulation No. 266-P, payment by corporate card can also be carried out in a currency different from the account currency. When receiving, for example, dollars, the bank’s system will convert the required amount (automatically convert rubles into dollars).

Spending goals

Regulatory acts establish a list of operations that can be carried out in foreign currency using a corporate card:

• Receiving cash foreign currency abroad of the Russian Federation to pay for hospitality and travel expenses.
• Payment of expenses (representative/travel expenses) in trade/service organizations in foreign currency outside Russia.

Other transactions are considered illegal. Monitoring compliance with the list is carried out by the banking structure.

Local document of the organization

The enterprise must develop an act defining the basic rules for the use of corporate cards. In this document you need to establish:

• List of operations and expenses that are allowed to be performed by an employee.
• Limits on settlements.
• Procedure for provision corporate card report.
• Information about the inadmissibility of disclosing the PIN code to third parties.
• The period within which the employee is required to provide an advance report on the corporate card. In the same paragraph, it is advisable to list the documents that will confirm the information.

Besides:

• The order of the manager determines the circle of employees who have the right to receive corporate cards.
• Liability agreements are concluded with the relevant employees.
• Employees who hold cards must be familiar with the procedure for using cards against signature.

The return and issuance of payment instruments is maintained in a special ledger.

Features of reflection

Accounting for current account is carried out at the enterprise on the account. 55. A subaccount 55.4 is opened for it.

If the account provides for it, it is advisable to create subaccounts of the second order: “Minimum balance” and “Payment limit”.

If an organization has opened several accounts (for each card), then subaccount 55.4 is created for each of them. If several cards of different employees have been issued for one account, who make payments within the general limit, the need to maintain analytical records in the context of holders is determined by the enterprise independently.

In cases where a corporate card is linked to a single current account, it is advisable to create a sub-account for the account. 51 or 52.

Transaction accounting

For convenience, the rules for reflecting transactions are presented in the table:

To reflect replenishment corporate card in 1C"The document "Write-off from account" is used. It is located in the "Bank and cash desk" section.

Accounting for settlements

There are two options for reflecting transactions: simplified and academic. Their features are shown in the tables.

If the date corporate card report coincides with the day the transaction is reflected in the bank statement, postings are made according to the first option.

Additionally, for both options, the amount of damage should be taken into account:

Corporate card report: example

The employee who received the funds for the report must provide a document detailing all the expenses incurred. Supporting documents are attached to it. The corresponding regulations are established in the Procedure approved by the Central Bank.

By order of the State Statistics Committee of 2001, the standard report form AO-1 was approved.

The form, however, does not contain lines in which transactions on corporate cards can be reflected. You can correct the situation in two ways:

• Complete the standard form. As established in the Procedure, the organization has the right to add additional lines to the unified form.
• Develop the form yourself. Unified forms from 01/01/2013 are not considered mandatory for enterprises. The corresponding provision follows from Federal Law No. 402.

Let's look at an example. The employee was given Sberbank corporate card, where 50 thousand rubles are available. He was instructed to buy a multifunctional device, the cost of which was 110 thousand rubles. In accordance with the payment order, 65 thousand rubles were transferred to the card. After purchasing the device, the balance was 5,000 rubles.

An enterprise accountant supplements the standard report form with several lines. First of all, columns are provided to reflect the amounts of funds on the date of start using the card:

• "Card balance." This line is filled in if the employee did not hand over the payment instrument.
• "Issue of card No....". This line indicates information if the payment instrument was issued before the execution of the task.

The balance on the card is recognized as equal to 0 according to the conditions of the example, since the employee was given the card before executing the order. The line “Card issued” indicates its number and available amount.

To reflect the replenishment of funds, the column “Payment order” has been added to the report. The date and document number are indicated here.

The “Total” line should contain the amount of the balance on the issued card and the amount of the additional transfer. According to the conditions of the example, the total total is 115 thousand rubles.

The back of the report should list the documents with which the employee confirms the expenses incurred. The employee must indicate the date of the expense and the amount.

Cash withdrawal

When developing a report form, it is necessary to provide for a situation where an employee will not be able to pay for services or goods by bank transfer. Accordingly, the employee will have to cash out the required amount.

To reflect such operations, the following lines are added:

• "Taken from the map."
• "Cash expended."
• "Added to the card via the terminal."
• "Cash balance."

All transactions with funds are reflected on the front part of the report.

Receipt for document receipt

The reporting employee must provide a report to the accountant or the head of the enterprise. After this, the document is checked and then approved by the director of the organization.

Goods and services purchased by the employee are accounted for. The employee receives a receipt for acceptance of the report - the bottom part of the form. If it is not provided for in the form developed by the enterprise, the receipt is drawn up in any form.

Approval of the form

According to the general rules, the manager must approve the form developed by the enterprise independently. Such a requirement is established in Federal Law No. 402. The same requirement also applies if the organization uses a unified form.

Typically, sample forms of primary documents are provided in the appendices to the order approving the accounting policies.

Opening an account

To create an account with corporate cards, the company will first need the documents necessary to open a regular account. In addition, you must write an application, the form of which is provided by the bank. It is written for each employee-card holder. Documents by which the relevant employees are identified are also attached. We are talking, in particular, about a passport, as well as documents confirming the employment relationship with the enterprise (copy of the contract). The bank may require other documents if necessary.