Sample advance report on monetary documents. Rules and procedure for filling out an advance report by an accountant and accountable persons. The list of expense confirmation forms includes

An advance report is used to confirm the expenditure of amounts by accountable persons on advances previously issued to them for certain purposes. The basis for issuing advance amounts is the document issued by the manager, which lists personnel, deadlines, goals and amounts of funds issued. The basis for issuing money to a business traveler is. To confirm the expenses incurred by the employee, the unified form No. AO-1 is used - it is filled out by both the accountable person and the accounting department employees.

Let's look at a sample of filling out an advance report.

Filling out the advance report form by the accountable person

Filling out the advance report in form No. AO-1 by the accountable person begins from the front side. The first step is to enter the following data: name of the organization, surname and initials of the employee, his position or profession, personnel number, date of drawing up the document, column for the purpose of the advance (representation or business expenses).

Next, on the reverse side of the unified form AO-1, ​​documents that confirm the expenses incurred are indicated in columns 1-6, and the amount of expenses incurred for them is also entered. All supporting documents are attached to the report; they must be numbered in the same order as they are entered in the statement.

Column 1 indicates the number for each supporting document, assigned in order.

In line 2 you must write the date when the document was drawn up, and in column 3 you must enter its number.

In column 4, you must indicate the types of expenses incurred (for example, these could be office expenses).

In line 5, the amount of cash expenditure is entered if it was made in rubles, and if it was in foreign currency, then the data on the funds is entered in column 6.

At the end, the total amount spent by the accountable person is indicated, depending on the type of currency, either in “Total” Column 5 (in rubles) or Line 6 (in currency).

Filling out by an organization's accountant - instructions

After the accountable person fills out his part of the document, he transfers it along with all supporting documents to the accounting department. The accountant receives an advance report in form No. AO-1 from the accountable person, signs for acceptance of the form, puts down its number and date, the total amount of funds spent and indicates the number of documents confirming the expenses incurred. At the end of the report, the date of submission of the document is indicated, after which the accountant’s receipt is given to the accountable person.

After checking the correct execution of documents and the expenditure of money, the account manager fills out lines 7-8 on the reverse side, where he indicates the amounts of expenses that will be accepted for accounting, and in column 9 the data on debited accounting accounts is entered, which includes the amounts of expenses.

Further on the front side of the form it is indicated: the balance of funds (or the amount of overexpenditure) from the previous advance, the amount of the advance received from the organization's cash desk, the amount of money spent on it, the balance of advance amounts or the amount of overexpenditure, an accounting record of the reflection of business transactions with their attribution to the appropriate accounts accounting. The column “Accounting entry” is filled out based on the data from the reverse side of column 9.

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 accountable by receiving from him the unused balance of the advance or by reimbursing him for the overspending.

An advance report is a document that reflects the actual expenditure of funds by an accountable person on various transactions. Let's figure out what the general rules are, the deadline for submission and the basic procedure for preparing such reports in 2019.

Why do you need an advance report?

An advance report is a prerequisite. The employee must report on the expenses made within the prescribed period in this manner.

A sample of filling out an advance report for 2019 by an accountable person refers to the mandatory reporting of the enterprise. Its main goal is complete control over financial expenses in a budget organization. With the help of reporting, you can not only check the movement of spent funds issued to fulfill the needs of the institution, but also write off the expenses incurred.

Who can become an accountable person

Accountable funds are issued by the manager to the employee of the enterprise for general production or general business expenses. The employee must report for the amounts disbursed on time through an advance report. That is why an employee, having received funds for the needs of the enterprise, is called an accountable person.

Since 2014, not only direct employees of the enterprise can receive an advance, but also freelance employees who have entered into civil contracts with the employer (clause 5 of the Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014).

Accountable funds can be transferred to responsible employees not only in cash, but also to a bank card by wire transfer (Letter of the Ministry of Finance of the Russian Federation No. 03-11-11/42288 dated 08/25/2014).

The employer can also determine the circle of accountable employees in a special order. Employees, in turn, must agree with this appointment. The management order approves the list of responsible employees who can receive accountable funds.

All accountable persons must report on expenses incurred, attaching supporting documentation, and submit an advance report to the accounting department on time.

Due date

Let's talk about the timing of the calculation. In the current financial year, the deadline for submitting an advance report by the accountable person, as well as the procedure for filling out, remained the same.

Provisions of clause 6.3. Instructions of the Central Bank of Russia dated March 11, 2014 No. 3210-U legislatively establish the deadlines for submitting an advance report by an accountable person. The documentation must be submitted on time - the report must be completed and submitted to the accounting department within 3 days after the employee returns to work.

General rules

There is no single, legally regulated formal type. An accountant can draw up an advance report using the unified form No. AO-1 or develop a personal report form by issuing an appropriate order.

Documentation can be maintained both in paper and electronic form. If the institution provides for completion in electronic form, then the JSC is signed electronically by each of the participants in the accountable process.

There are a number of generally accepted rules for filling out (Decree of the State Statistics Committee No. 55 of 08/01/2001):

1. The report is generated within a three-day period from the expiration of the period for which accountable funds were issued (it must be determined by order or regulation), the employee’s return from a business trip, or the employee’s departure from sick leave, provided that the specified day of return of the accountable account fell during the period of incapacity for work.
2. If the deadline for returning the advance money is violated, the employer may apply sanctions to the employee, including financial ones.
3. The accountant provides full assistance to the accountable person in filling out.
4. The document, completed and executed in accordance with all rules, is signed by the head of the organization.
5. The reporting is accompanied by primary documentation confirming the expenses incurred (receipts, tickets, statements, invoices).

Report form according to the unified form No. AO-1

Procedure for compilation

Information required:

• information about the institution, number and date of the document being drawn up;
• about the employee who received an advance;
• the amount of funds issued and their intended purpose;
• actual expenses (all supporting primary documents are attached).

The front part also contains data on the movement and write-off of advance payments and on analytical accounts reflecting the accounting of funds in the organization. All completed information is certified by the signatures of the responsible accountant who issued the money and accepted the return of the accountable amounts according to the advance report, as well as the chief accountant and the employee who received the required accountable amount.

The accountant fills out a tear-off receipt confirming the verification of the primary documents. After registration and tearing off, it remains with the accountable person.

On the reverse side, the employee enters a detailed breakdown of the expenses for the report, and the responsible accounting employee indicates the amount to be recorded and the accounting account through which the expenses will be posted.

Advance reporting is generated in a single original copy. Since it is included in the nomenclature internal document flow of the institution, it is not necessary to affix a seal.

Corrections excluded! If you make any mistakes, or even more so, you will have to fill out a new form.

Step by step instructions

Filling out an expense report is not difficult. It must be formed in due time by the reporting employee and the accountant.

The employee who received the funds report fills out the front side.

He needs to provide the following information:

• short, full name of the organization, its code in accordance with the OKPO classification;
• details of the report - its number and date;
• next, it is necessary to leave space for the head of the company to endorse the statements - after checking the document by the accountant, the head puts his signature, date and indicates the accountable amount in words;
• last name, first name and patronymic of the accountable person, his position, personnel number and structural unit;
• purpose of the amount issued under the report.

After entering the primary information, the reporting employee must fill out the tabular part of the report.

If you are guided by form AO-1, ​​then the employee must enter information in the left and right tables.

The left table shows data on advances:

• total amount;
• advance monetary unit - ruble or foreign currency;
• balance or overexpenditure (if any).

The right table provides accounting information: accounts and subaccounts for which the advance will be made, indicating the exact amount of costs. This part is completed by the accountant.

The front part of the document also contains space for the resolution of the chief accountant. After checking the table information and documents submitted on time, the chief accountant writes down the reporting amount in figures and words.

If there is an overexpenditure on the advance payment or, conversely, a cash balance, this must also be reflected in the reporting. The incoming (outgoing) cash order on the basis of which transactions with balances were carried out is also indicated.

After the tabular part of the report, the accountant, cashier and chief accountant sign.

First of all, the table contains the details and names of all applications - supporting documentation (checks, invoices, tickets, receipts). It is necessary to register not only their number and date, but also the exact accounting amount and the accounts, sub-accounts on which these transactions will be carried out. The tabular part of the reverse side is certified by the signature of the person who received the advance.

At the end, an accountant's receipt is issued, which will be cut off and given to the employee. The cut-off part confirms the fact that the employee accounted for the advance payment and provided all the necessary documents. The accountant fills in the following information under his signature: Full name. the responsible employee, details of JSC-1, the amount of the advance in words, the number of supporting documents and the date on which the employee reported. The accountant signs the document only if the reporting is submitted on time.

How can an accountant check a report?

As mentioned above, the advance report must be submitted to the accounting department on time. At the same time, the company has the right to determine its deadline for submitting the report, enshrining this standard in its local legal acts, as well as in its accounting policies.

After the reporting on the advance payment is submitted to the accounting department, it must be checked. The accountant must check not only the correctness of filling out the documentation, but also the correctness of the amounts entered and their compliance with the provided checks and other supporting registers.

After the check, the accountant fills out the front side of the report and gives the responsible employee a tear-off receipt confirming the submission of advance reports.

Business trip report deadlines

In the case when an employee fills out in connection with a business trip, the registration procedure remains the same. Reporting must also be provided within three days from the moment the employee returns to the workplace, and supporting primary documents for the business trip will be travel (air and railway) tickets, invoices for hotel services, and checks. Only daily allowances remain without confirmation.

Drawed up in one copy and signed by all responsible employees.

Advance report for individual entrepreneurs

A separate issue is the reports of individual entrepreneurs and the deadlines for their submission. For example, if an individual entrepreneur has the ability to maintain business records, then he does not need to fill out expense reports. In the case of maintaining business records, an individual entrepreneur must fill out a book of income and expenses in accordance with established rules. Individual entrepreneurs must prepare financial reports for the tax office in order to ensure a correct taxation procedure. However, it is worth remembering that you can keep business records only if the entrepreneur has applied for a simplified taxation system. In such cases, reports are compiled based on actual expenses incurred and transactions recorded.

If the individual entrepreneur is on the main taxation system, then he prepares an advance report in the same order and within the same time frame as the company. According to Directions 3210-U, reporting can also be generated in specialized accounting programs.

The procedure for drawing up an advance report for individual entrepreneurs:

• the accountable person writes an application for an advance, then an expense cash order is issued for it;
• the accountable person reports on the expenses incurred, attaching all receipts;
• an advance report is generated;
• Cost data is entered into the income and expense ledger.

Thus, the presence of an advance report of an accountable individual entrepreneur who is on the simplified tax system is not mandatory. The legislation does not provide for regulatory documents establishing the obligation and deadlines for submitting advance reports for individual entrepreneurs on a simplified basis.

The situation is similar for individual entrepreneurs on UTII. All incoming and outgoing transactions are reflected in the book of income and expenses, and are confirmed by incoming and outgoing orders, respectively. All documentation and reporting are confirmed by the signature of the individual entrepreneur himself. Details of incoming and outgoing orders are entered into the accounting book according to the deadlines for their execution.

Sample of filling out reports

Ask questions and we will supplement the article with answers and explanations!

Why do you need an advance report?

An advance report is a prerequisite for the procedure for issuing money. The employee must report expenses made in this way.

This document relates to the mandatory reporting of the institution, and, therefore, must be completed. Its main goal is complete control over financial expenses in a budget organization. With the help of such a document, you can not only check the movement of spent funds issued to fulfill the needs of the institution, but also write off the expenses incurred.

Due date

In the current financial year, the deadline for submitting an advance report by the accountable person, as well as the procedure for filling out, remained the same.

Provisions of clause 6.3.

Instructions for filling out an advance report

Instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U legally establish the deadline for submitting an advance report by an accountable person. It must be completed and submitted to the accounting department within 3 days after the employee returns to work.

General rules

There is no single, legally regulated formal type. An accountant can maintain advance reports using the unified form No. AO-1 or independently develop a format by issuing an appropriate order.

Documentation can be maintained both in paper and electronic form. If the institution provides for completion in electronic form, then the JSC is signed electronically by each of the participants in the accountable process.

There are a number of generally accepted rules for filling out (Decree of the State Statistics Committee No. 55 of 08/01/2001):

1. Reporting is generated within a three-day period from the expiration of the period for which accountable funds were issued (it must be determined by order or regulation), the employee’s return from a business trip, or the employee’s departure from sick leave, provided that the specified day of return of the accountable account occurred during the period of incapacity for work.
2. If the deadline for returning the advance money is violated, the employer may apply sanctions to the employee, including financial ones.
3. The accountant provides full assistance to the accountable person in filling out.
4. The document, completed and executed in accordance with all rules, is signed by the head of the organization.
5. The reporting is accompanied by primary documentation confirming the expenses incurred (receipts, tickets, statements, invoices).

Report form according to the unified form No. AO-1

Procedure for compilation

Information required:

• information about the institution, number and date of the document being drawn up;
• about the employee who received an advance;
• the amount of funds issued and their intended purpose;
• actual expenses (all supporting primary documents are attached).

The front part also contains data on the movement and write-off of advance payments and on analytical accounts reflecting the accounting of funds in the organization. All completed information is certified by the signatures of the responsible accountant who issued the money and accepted the return of the accountable amounts for the advance report, as well as the chief accountant and the person who received the required amount for the report.

The accountant fills out a tear-off receipt confirming the verification of the primary documents. After registration and tearing off, it remains with the accountable person.

On the reverse side, the employee enters a detailed breakdown of the expenses for the report, and the responsible accounting employee indicates the amount to be recorded and the accounting account through which the expenses will be posted.

Advance reporting is generated in a single original copy. Since it is included in the nomenclature internal document flow of the institution, it is not necessary to affix a seal.

Corrections excluded! If you make any mistakes, or even more so, you will have to fill out a new form.

Business trip report

In the case when an employee fills out in connection with a business trip, the registration procedure remains the same. Reporting must also be submitted within three days from the moment the employee returns to the workplace, and supporting primary documents for the business trip will be travel (air and railway) tickets, invoices for hotel services, and checks. Only daily allowances remain without confirmation.

Drawed up in one copy and signed by all responsible persons.

Sample of filling out an advance report for 2018 by an accountable person

Advance report: instructions for filling out

Most likely, every employee of a budgetary institution at least once received funds on account. The institution issues cash from the cash register for business needs and expenses associated with business trips of its employees. To issue from the cash register, an expense cash order is filled out (form N KO-2, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88). After registration, the document is signed by the manager, chief accountant or authorized persons.

An institution can transfer funds non-cash, for example, to an account opened for an employee in a bank as part of a “salary project.” However, in order to avoid conflicts with inspection organizations, it is better to open special bank card accounts for accountable persons.

The accountable person for all options for issuing funds to him (for business needs, for the acquisition of material assets, when sent on a business trip, etc.) is required to fill out an advance report on the funds spent. According to clause 11 of the Procedure for conducting cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 N 40, persons who received cash on account are obliged no later than three working days after the expiration of the period for which they were issued, or from the date the return of these persons from a business trip, submit to the organization’s accounting department a report on the amounts spent and make a final payment for them. In this case, the period for which funds are issued on account is determined by the head of the organization. For budgetary institutions, this period, as a rule, is determined by the rules for maintaining budgetary accounting, approved by a higher manager, the budgetary institution itself.

The issuance of cash on account is made only to a person who is in an employment relationship with the organization, subject to a full report of the specific accountable person on the advance previously issued to him. The transfer of money issued on account by one person to another is prohibited.

So, employees who received cash on account are obliged, no later than three working days after the expiration of the period for which they were issued, or from the day of their return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final payment for them.

An advance report is used to account for funds issued to accountable persons. Resolution of the State Statistics Committee of Russia dated August 1, 2001 N 55 approved the form of an advance report (Form N AO-1) for accounting for funds issued against the report for administrative and business expenses. Form N AO-1 has been used since January 1, 2002 by legal entities of all forms of ownership, except for budgetary institutions.

The advance report form for budgetary institutions was approved by Order of the Ministry of Finance of Russia dated September 23, 2005 N 123n. Thus, for budgetary institutions, the Advance Report is used - form 0504049. This article will discuss filling out the advance report by budgetary institutions.

General rules for filling out an advance report

The advance report is used to record settlements with accountable persons. The expense report form is a two-sided document. Accountable persons provide information about themselves on the front side of the advance report and fill out columns 1 - 6 on the back side about the amounts actually spent, along with documents confirming the expenses incurred. In the accounting department, advance reports are checked for correctness of execution and the presence of documents confirming the expenses incurred, the intended use of funds, and columns 7 - 10 of the reverse side of the advance report are filled in, containing information about the expenses accepted by the accounting department for accounting. Verified expense reports are approved by the head of the institution.

Amounts paid in foreign currency are recorded both in foreign currency and in rubles at the exchange rate of the Central Bank of the Russian Federation. Repayment of the amount of debt in foreign currency by accountable persons and the reflection of this amount in the advance report in ruble equivalent are carried out at the exchange rate of the Central Bank of the Russian Federation on the date of approval of the advance report by the head of the institution.

The amounts of the advance received are given indicating the date of receipt and the codes of the corresponding analytical accounts of budget accounting.

The procedure for accepting an advance report for accounting

1. Issuance of money on account.

The basis for issuing money on account in any case is an application for the issuance of money, in which the accountable person is obliged to indicate the specific purpose of receiving the advance and the period for receiving the money. The application is sent to the head of the institution. After appropriate approval by the manager, it goes to the accounting department for issuing money. In this case, the accountant is obliged to check that there is no balance on the previous advance (about which a corresponding mark is placed on the application) and to enter the corresponding analytical account for account 0 20800 000 “Settlements with accountable persons”.

Note. In the Procedure for Conducting Cash Transactions, which establishes the rules for issuing cash on account, there are no restrictions on the amount of amounts issued. Consequently, the organization can issue any amount for reporting. However, it must be borne in mind that, taking into account the restrictions on the maximum amount of cash payments between legal entities (100 thousand rubles), in cases where an accountable person makes, for example, the purchase of goods from a third party, while acting on behalf of its enterprise, the size of one payment should not exceed the established limit.

When sent on a business trip, the basis for issuing money is the corresponding order of the manager, after reading which the employee draws up an application with a preliminary calculation of the funds he will need on the business trip.

There are also features of drawing up statements in various situations.

1. When expenses are incurred.

Upon the employee’s return from a business trip (or after purchasing inventory items, receiving services, etc.), they prepare an advance report in a unified form, which should be submitted to the accounting department. We remind you that this must be done no later than three days after returning from a business trip.

If less was spent than received, then the remainder of the unspent amounts is returned to the cash desk according to the cash receipt order.

If more was spent than received, then the overexpenditure according to the advance report is issued to the employee using a cash receipt.

1. The accountant checks the intended use of funds issued to the employee.
2. The verified expense report is approved by the manager or an authorized person.

About primary documents

In accordance with Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ), all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted. Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary documentation. Documents whose form is not provided for in these albums must contain the mandatory details listed in paragraph 2 of Art. 9 of Law No. 129-FZ.

Advance report

After the expiration of the established period, the employee of the organization who received the funds for the report is obliged to submit an advance report to the accounting department with the attachment of all supporting documents confirming the expenses incurred.

Supporting documents attached to the advance report must meet the following basic requirements:

• supporting documents must be submitted in original;
• in form they must comply with accepted requirements for registration and completion of primary documents;
• by the nature of the transactions, the connection of the supporting documents with the intended purpose of the cash advance issued to the accountable person must be established.

If they don't want to return the remaining money

As we wrote above, if an employee spent less than he received, then he must return the remainder of the unspent amounts to the institution’s cash desk using a cash receipt order.

For one reason or another, an employee may delay the return of the remaining amounts, or even not return them at all. If the employee does not promptly return the balance of unused funds to the cashier, Art. 137 of the Labor Code of the Russian Federation, which provides for cases of deduction from an employee’s salary to repay his debt to the employer. In particular, deductions may be made to repay an unspent and not timely returned advance issued in connection with a business trip. In this case, the employer must make a decision on withholding no later than one month from the date of expiration of the period established for the return of the advance, and provided that the employee does not dispute the grounds and amount of the withholding.

The employer formalizes the decision made, as a rule, in the form of an order or instruction, although a unified form of such an order is not established by regulatory legal acts. In this case, the institution must initially obtain the written consent of the employee to withhold amounts from wages. The total amount of withholding should not exceed 20% of the amount of wages due to the employee (after withholding personal income tax).

Filling out the advance report

The advance report is drawn up in one copy by the accountable person.

On the title part of the advance report form, the accountable person indicates:

• the name of the organization that sent him on a business trip;
• structural unit (department, sector) in which the employee works;
• your last name, first name and patronymic (column “Accountable person”);
• job title;
• appointment of an advance (purchase of valuables, payment for services, travel expenses, etc.).

To carry out control, the accountant indicates on the title part of the advance report form information about the issuance of money (indicates the number and date of the document for which the money was issued, and the corresponding account number) and data on the presence of a balance or overspending on the previous advance.

On the title part of the advance report form there is also a table “Accounting entry”, into which the accountant transfers the amounts for accounting from the reverse side of the advance report according to the corresponding correspondence of accounts.

At the bottom of the expense report there is a section - a receipt from the accountant that the report has been accepted for verification with all attached documents. The receipt indicates the surname, name, patronymic of the accountable person, the number and date of the advance report, in words the amount of documented expenses, the number of attached documents, as well as the number of sheets in these documents. After filling out the entire report, the accountant tears off the receipt along the cutting line and gives it to the accountable person.

Before filling out the reverse side of the expense report, the accountable person must systematize the primary documents (tickets, transport invoices, baggage receipts, invoices from hotels or other entities providing accommodation and accommodation services for an individual, procurement acts, invoices, delivery notes, etc.). d.). Documents must be formed in chronological order and numbered. As a rule, small documents (for example, a train ticket) need to be pasted onto an A4 sheet.

The reverse side of the advance report is filled out in the following order according to the columns:

If the number of supporting documents exceeds the number of lines in the advance report form, the accountable person receives the second back sheet of the form, and, if necessary, the third, etc., report forms and draws up an advance report on several forms. At the end of the first form of the report it is indicated: “For the end of the calculation, see continuation (continuations N) of the advance report.” At the top of the second and subsequent report forms it is indicated: “Continuation of the advance report... Full name N...”.

The completed advance report form must be signed by the accountable person.

An advance report of an accountable person that does not meet the above requirements will not be accepted by the accounting department for verification and accounting. In this case, the accountable person remains a debtor of the enterprise for the amount of funds received on account until the amount of these funds is repaid.

Accountant checking expense report

After receiving from the accountable person the advance report completed by him and the documents attached to it, the accountant checks such documents and the correctness of filling out the advance report. The check is carried out:

• according to the form - the presence of all supporting documents and attachments to them is established, the details are filled out and the advance report is drawn up correctly, the data from the documents is correctly transferred to the advance report, the signature of the accountable person is present;
• by content - the compliance of the submitted documents with the purpose of the received task, their reliability, the presence of details filled in, the corresponding marks in the travel certificate, the dates of expenses and the real time of completing the task are determined;
• arithmetic check - verifies the correctness of the calculation of the total amount of funds to be repaid according to this report, etc.

The completeness of the report of the accountable person on the funds received is also checked, that is, the return by the person of the balance of unspent funds.

Violations in filling out the advance report identified by the accountant are indicated by him on the form of this document filled out by the accountable person. The accountant has the right, if the established requirements for the preparation of the advance report and documents are not met, to return them to the accountable person for proper execution.

Reflection in budget accounting

In this section we present accounting entries related to the issuance of funds for reporting.

1. The employee was given an advance from the cash desk for a business trip:

Debit 0 20805 560 Credit 0 20104 610;

Debit 0 20802 560 Credit 0 20104 610;

• for hotel accommodation

Debit 0 20809 560 Credit 0 20104 610.

1. The employee returned the remaining funds (unspent) issued for hotel accommodation:

Debit 0 20104 510 Credit 0 20809 660.

1. The employee was given funds from the cash register in excess of the amounts spent (overexpenditure) on travel:

Debit 0 20805 560 Credit 0 20104 510.

O.V.Shedina

accountant,

consultant at the publishing house "Accountant's Advisor"

Home — Documents

Advance report: form, filling, issuing money

Advance report form

To prepare an advance report, you can use:

• unified form (No. AO-1), approved by Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55;
• an independently developed advance report form, approved by order of the head of the travel company or an appendix to the accounting policy. This rule has been in effect since January 1, 2013 (clause 4 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). At the same time, the independently developed document must contain all the details required by law;
• electronic form. The Russian Ministry of Finance has allowed companies to store expense reports in electronic form. In this case, the advance report must be signed with a qualified electronic signature (electronic digital signature) (letter dated April 12, 2013 No. 03-03-07/12250).

The procedure for issuing funds for reporting

The procedure for issuing funds on account is determined by clause 4.4 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” (approved by the Bank of Russia on October 12, 2011 No. 373-P).

In accordance with these Regulations, the issuance of cash to an employee for expenses related to the activities of a legal entity or individual entrepreneur is carried out according to an expenditure cash order on the basis of a written application from the accountable person. The application is drawn up in any form and contains the manager’s handwritten note about the amount of cash and the period for which the cash is issued, the manager’s signature and date.

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued on account, or from the date of return to work, to present to the chief accountant or accountant (and in their absence, to the manager) an advance report with attached supporting documents. The check of the advance report by the chief accountant or accountant (manager), its approval by the manager and the final settlement of the advance report are carried out within the period established by the manager.

The issuance of cash on account is carried out subject to full repayment by the accountable person of the debt on the amount of cash previously received on account.

If the employee spent less money than was given to him, that is, there is a balance according to the advance report, then he must return the unspent funds to the cashier on the next working day after the end of the period (specified in the application) or on the day he returns to work after a business trip.

If an employee has spent more money than was given to him for the report, that is, the advance report shows an overexpenditure, then after the advance report is approved by the manager, the overexpenditure is returned to the employee using a cash receipt order, the details of which are entered in the advance report.

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

Filling out an advance report

The advance report is drawn up in one copy by the accountable person and the accounting employee.

The front side of the advance report must indicate: the name of the company (entrepreneur), division, surname of the employee, his position and purpose of the advance.

On the reverse side of the form, the accountable person writes down the number, date, name and list of documents confirming the expenses incurred (receipts, transport documents, cash register receipts, sales receipts, travel certificates and other supporting documents). The amount of expenses incurred is reflected in column 5. If the money was issued in foreign currency (for business trips abroad), then in column 6 the employee also reflects the amount of currency. The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.

If the documents are drawn up in a foreign language, then their line-by-line translation into Russian is required (clause 9 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

Such a translation can be made either by a professional translator or by specialists from the travel agency itself (letter of the Ministry of Finance of Russia dated March 20, 2006 No. 03-02-07/1-66).

The accounting department of the travel agency checks the intended use of funds, the availability of supporting documents confirming the expenses incurred, the correctness of their registration and calculation of amounts.

In columns 7-8 (the reverse side of the form) indicate the amount of expenses accepted for accounting.

Accounts (subaccounts) that are debited with these amounts are indicated in column 9.

Errors when preparing expense reports

If the advance report is prepared incorrectly, a situation may arise when the tax authorities will not accept the expenses indicated in it.

Let's look at the most common errors.

1. The advance report has not been approved by the head of the company.

In accordance with subparagraph 5 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation, the date of incurring non-operating and other expenses is the date of approval of the advance report. Thus, if the expense report is not approved by the manager, then the recognition of expenses on it is controversial.

2. Lack of mandatory details when independently developing an advance report form.

As previously mentioned, from January 1, 2013, documentation of settlements with accountable persons can be carried out on the basis of independently developed forms if they contain the mandatory details established by paragraph 2 of Article 9 of Law No. 402-FZ.

How to fill out an advance report

Thus, the presence of mandatory details relates to documentary evidence of expenses. In accordance with Article 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer. The same requirement (presence of mandatory details) applies to primary documents attached to the expense report, which confirm the expenses incurred.

3. Absence of the names of goods in cash registers and sales receipts.

It often happens that the accountable person encloses only a cash receipt (sales receipt, no invoice) with the total amount of expenses. According to the tax authorities, in the absence of cash receipts and sales receipts indicating the names of goods, such amounts cannot be considered a justified expense.

4. Lack of supporting documents when applying the “simplified taxation” with the object of taxation “income”.

In the letter of the Ministry of Finance of Russia dated October 30, 2013 No. 03-11-11/46198, the regulatory authorities report the following.

Despite the fact that expenses are not taken into account when determining the tax base for organizations and individual entrepreneurs using a simplified taxation system with the object “income,” the current procedure for conducting cash transactions is retained (clause 4 of Article 346.11 of the Tax Code of the Russian Federation).

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued on account, or from the date of return to work, to present to the chief accountant or accountant (and in their absence, to the manager) an advance report with attached supporting documents . Based on this, organizations or individual entrepreneurs using a simplified taxation system with an object in the form of income must prepare advance reports and documents confirming expenses in the generally established manner.

An employee of a company can receive funds from the company's cash desk for an account, which he must spend for the purposes specified in the application for issue. Within three days after the end of the period for making expenses (it is indicated in the application), the employee must report. For this purpose, he draws up an advance report, the data of which must be confirmed by relevant documents.

An advance report is a document that is drawn up by an accountable person in order to account for the funds of the enterprise previously received for strictly defined purposes.

Only employees of the enterprise can be accountable persons. Their list, which also indicates: for what purposes funds can be issued, the maximum period for expenses, the time during which it is necessary to submit a report to the accounting department.

The new procedure for conducting cash transactions defines a list of expenses for which cash is issued for reporting. This includes the purchase of office supplies, household goods, fuels and lubricants, travel expenses, general business expenses, entertainment expenses, etc.

Funds can be received by the accountable person by non-cash transfer to his card. In this case, he must also submit an advance report to the accounting department within the established time frame.

After making expenses, the employee needs to come to the accounting department and draw up this document. He can do this manually by filling out a printed form, or give all the supporting documents to an accountant, who, in his presence, will draw up an advance document in a specialized program. In the latter case, after issuing the document, the accountable person checks the compliance of the report with the presented document and signs it.

The enterprise uses the unified advance report form AO-1 or the company’s own form developed on its basis.

If the funds were spent for the purpose of acquiring material assets, the supporting documents must be accompanied by invoices (receipt order) for the materials, with a note indicating their delivery to the warehouse.

The advance report is checked by the chief accountant of the company and approved by the director.

After the report, the balance of unspent funds must be deposited into the cash register according to, and the overexpenditure of money approved by the manager must be compensated to the employee according to.

Advance report sample filling

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

At the top of the document is written the name of the enterprise where the accountable person is registered, its code, below is the name of the structural unit. The employee must indicate his personal data, position, and personnel number. Also here you need to fill out a line that contains information about the purpose of the previously received advance.

The tabular part indicates the balance or overexpenditure on the account, if the employee has any. However, it must be remembered that it is not allowed to issue cash for reporting if the employee has not previously reported for the funds issued. That is, the presence of a cash balance in the account of this person indicates a violation of the procedure for conducting cash transactions.

Below, the employee fills in information about the resulting balance or overspending of accountable funds. He must indicate the number of supporting documents and the number of sheets on which they are located.

On the reverse side, the employee must write down information about each supporting document, indicating its number, date of preparation, name and total amount.

The accountable person then signs his/her report.

In accounting, the expense report is assigned a sequential number and the date of its preparation is indicated.

The “Accounting entries” section is prepared by an accountant who distributes expenses incurred between accounting accounts. This information must match the information on the reverse side.

At the back of the document, the accounting employee fills out his side of the report (“Accepted for accounting”), and analytical accounting data for each supporting document.

After the check, the accountant must make a record of its conduct and indicate in words the amount to be approved.

The advance report is signed by the company's chief accountant, who monitors the correctness of execution and the targeted use of funds.

If, based on the results of this report, funds were returned or issued, the cashier also signs it, filling out the data on cash orders.

The bottom part of the document contains a receipt, which the accountant must separate and give to the employee when accepting him for inspection. It includes the details of the advance report, its amount, and the number of supporting forms provided.

When approving the expense report, the manager must make a corresponding entry in the upper right part of the document, writing down in words the total amount of the document.

Nuances

Cash may be issued in foreign currency. In this case, the current reference rate is filled out in the advance report, and on the reverse side you need to make entries on the total indicators in foreign currency and its ruble equivalent, which is calculated at the rate indicated on the first page.